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68.376  Articles
1 of 6.839 pages  |  10  records  |  more records»
The purpose of this paper is to present the results of an investigation whose objective is to analyze the application of International Financial Reporting Standards in SMEs located in the Colombian-Venezuelan border area. The analysis of favorable or unfa... see more

AbstractOrientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs.Research purpose: The purpose of the ar... see more

The existence of particular accounting and reporting systems for companies operating in different countries creates a difficulty in making comparisons among these companies. One of the most important attempts to fix this problem is the enforcement of IFRS... see more

AbstractUsing an exploratory interpretive research approach and International Financial Reporting Standards (IFRS) 13 as a case study, this article investigates the factors that affect the decision to adopt a specific IFRS early. The research findings are... see more

This article reveals the specifics of the practical application of the transformation of state-owned banks, their reorganization in accordance with market principles and international standards, as well as the expansion of private capital in the banking s... see more

The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in ac... see more

Financial statements information is an important aspect for users of financial statements. Investors want financial reports that are transparent and comparable to companies globally. The implementation of IFRS is an appropriate solution in determining the... see more

The purpose of this study was to determine the impact of institutional variables, risks, and dependence on the voluntary application of international financial reporting standards. The study used a quantitative research method based on regression analysis... see more

1 of 6.839 pages  |  10  records  |  more records»