Výsledky vyhľadávania - "IFRS"

The effect of IFRS 9 on comparability

Autori: Joana Cardoso Fontes Argyro Panaretou Catherine Shakespeare

Zdroj: Accounting and Business Research. :1-27

Predmety: Banks, Financial instruments, Comparability, IAS 39, IFRS 9

Popis súboru: text

Prístupová URL adresa: https://eprints.lancs.ac.uk/id/eprint/231959/

The Impact of Federal Accounting Standard 14/2022 'Intangible Assets' on the Financial Statements of Commercial Enterprises

Autori: E. A. Zheleznyakova N. N. Samoylov

Zdroj: Учёт. Анализ. Аудит, Vol 12, Iss 3, Pp 32-47 (2025)

Predmety: intangible assets, Accounting. Bookkeeping, accounting regulations 14/2007, HF5601-5689, accounting and reporting, fsbu 14/2022, ifrs transformation, ias 36

Prístupová URL adresa: https://doaj.org/article/073c8273ea9640438088729416f44190

KAMU SEKTÖRÜ İKLİMLE İLGİLİ AÇIKLAMALAR STANDARDI TASLAĞININ ANALİZİ ve IFRS S2 STANDARDI İLE KARŞILAŞTIRILMASI

Autori: Özge SELÇUK Serap S. YANIK Yıldız AYANOĞLU

Zdroj: Sayıştay Dergisi, Vol 36, Iss 137, Pp 185-216 (2025)

Predmety: sustainability reporting, ifrs s2, Accounting. Bookkeeping, srs ed 1 on climate-related disclosures, HF5601-5689, public sector

Prístupová URL adresa: https://doaj.org/article/b614dfb4faf4409c8b2662ea6fb9dead
https://doi.org/10.52836/sayistay.1707218

Nível de disclosure ESG das empresas capital aberto: uma análise do retorno das ações, no Brasil

Autori: Rodrigo Fernandes Malaquias Pablo Zambra José Angel Perez Lopez a ďalší

Zdroj: Revista Ambiente Contábil, Vol 17, Iss 2 (2025)

Predmety: Ambiente, Accounting. Bookkeeping, IFRS, HF5001-6182, HF5601-5689, Business, Mercado de Ações

Prístupová URL adresa: https://doaj.org/article/a0e6b21ebe76447db8abe4596b019fdb

Evolución y tendencias de la contabilidad financiera en el siglo XXI: una revisión bibliográfica

Autori: Alexander Geovanny Herrera-Freire

Zdroj: Sociedad & Tecnología, Vol 8, Iss 3 (2025)

Predmety: Social sciences (General), H1-99, contabilidad financiera, NIIF (IFRS), siglo XXI, blockchain, inteligencia artificial, Education (General), L7-991

Prístupová URL adresa: https://doaj.org/article/2521863cc4924690a58cd974be817d04

Accounting Regulation and Financial Reporting under Ukrainian Legislation

Autori: Orzikh, Yurii, 1985

Zdroj: Proceedings from the First Annual International FIRE CONFERENCE 10th–11th of November 2022, Örebro University, Sweden. :153-176

Predmety: accounting regulation, financial reporting, IFRS, digitalization, Ukraine

Popis súboru: electronic

Prístupová URL adresa: https://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-108482
https://oru.diva-portal.org/smash/get/diva2:1799640/FULLTEXT01.pdf

Моделювання очiкуваних кредитних збиткiв: [Expected credit loss modeling]

Autori: Drin, Svitlana Serdiuk, Fedir

Zdroj: Mohyla Mathematical Journal. 6:14-19

Predmety: Basel 3, IFRS 9, ECL, PD, NPL

Popis súboru: print

Prístupová URL adresa: https://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-118342
https://doi.org/10.18523/2617-70806202314-19

UFRS 18 Finansal Tablolarda Sunum ve Açıklama Standardında Kâr veya Zarar Tablosunun Yeni Yapısı: Perakende Sektöründe Geçiş Sürecine Yönelik Bir Araştırma

Autori: İlknur Ergün

Zdroj: Volume: 25, Issue: 2399-420
Anadolu Üniversitesi Sosyal Bilimler Dergisi

Predmety: Financial Accounting, UFRS 18 Kâr veya Zarar Tablosu, Gelir ve Giderlerde Birleştirme ve Ayrıştırma, ŞeffafSunum, Perakende Sektörü, IFRS 18 Profit or Loss Statement, Aggregation and Disaggregation of Income and Expenses, Transparent Presentation, Retail Sector, Finansal Muhasebe

Popis súboru: application/pdf

Prístupová URL adresa: https://dergipark.org.tr/tr/pub/ausbd/issue/92948/1588851

Assessing the impact of IFRS 9’s Expected Credit Loss model on capital allocation in Jordanian banks

Autori: Mohammad Fawzi Shubita Faez Hlail Srayyih Sinan Abdullah Harjan a ďalší

Zdroj: Banks and Bank Systems, Vol 20, Iss 2, Pp 83-94 (2025)

Predmety: expected credit loss model, Jordan, banking sector, HG1501-3550, IFRS 9, financial decision-making, capital budgeting, Banking

Prístupová URL adresa: https://doaj.org/article/43273d8adb464160b5ab67ce56615f48

UFRS 18 FİNANSAL TABLOLARDA SUNUM VE AÇIKLAMA STANDARDINDAKİ YENİLİKLER

Autori: Begüm Hazar Serap Sebahat Yanık

Zdroj: Volume: 25, Issue: 75145-166
Muhasebe ve Denetime Bakış
Accounting and Auditing Review

Predmety: UFRS 18, UMS 1, Finansal Raporlama Standartları, IFRS 18, IAS 1, Financial Reporting Standards, İşletme, Business Administration

Popis súboru: application/pdf

Prístupová URL adresa: https://dergipark.org.tr/tr/pub/mdbakis/issue/91871/1592914

ULUSLARARASI MUHASEBE VE FİNANSAL RAPORLAMA STANDARTLARI ÜZERİNE YAPILAN ARAŞTIRMALARIN BİBLİYOMETRİK İNCELENMESİ

Autori: Selin Coşkun

Zdroj: Volume: 6, Issue: 1102-117
Toplum Ekonomi ve Yönetim Dergisi

Predmety: Uluslararası Finans, Uluslararası Muhasebe Standartları (IAS), Uluslararası Finansal Raporlama Standartları (IFRS), Bibliyometrik Analiz, Web of Science, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), Bibliometric Analysis, International Finance

Popis súboru: application/pdf

Prístupová URL adresa: https://dergipark.org.tr/tr/pub/teyd/issue/88335/1622683

Various Aspects Regarding the Accounting of Leases to the User

Autori: Marian SĂCĂRIN

Zdroj: CECCAR Business Review, Vol 6, Iss 3, Pp 28-40 (2025)

Predmety: user lessee, ifrs 16 leases, Economic history and conditions, HG1-9999, right-of-use asset, HC10-1085, Finance, identified asset

Prístupová URL adresa: https://doaj.org/article/c675483ede094f6ab7740fcbc25fde32

Artificial intelligence bias auditing – current approaches, challenges and lessons from practice

Autori: Škare, Marinko Lacmanović, Sabina

Zdroj: Review of Accounting and Finance. 24:375-400

Predmety: bias auditing, EU AI act, information asymmetry, IFRS, trustworthy AI, legal compliance audits, internal audit, Conformity assessments, AI bias mitigation, artificial intelligence

R&D Intensity, Development Costs’ Capitalization Intensity and Stock Returns: A Variance Decomposition Analysis

Autori: Dimos Andronoudis Ioannis Tsalavoutas Fanis Tsoligkas

Zdroj: European Accounting Review. :1-34

Predmety: IFRS, capitalization intensity, R&D intensity, variance return decomposition

Methodological aspects of the optimization of the accounting model of the entities under the conditions of the venture activity

Autori: Viorica Ungureanu

Zdroj: Modern paradigms in the development of the national and world economy

Predmety: IFRS, IAS, accounting, venture capital, venture activity

Popis súboru: application/pdf

Prístupová URL adresa: https://ibn.idsi.md/vizualizare_articol/214373

Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options

Autori: Marian SĂCĂRIN

Zdroj: CECCAR Business Review, Vol 5, Iss 12, Pp 9-19 (2025)

Predmety: employees, shares, Economic history and conditions, HG1-9999, HC10-1085, benefits, stock options, ifrs 2 share-based payment, Finance

Prístupová URL adresa: https://doaj.org/article/c38349d575f9470ab55116eac4de950f

Finansal Tablolarda Sunum ve Açıklama Standardına İlişkin Taslak Metin’de Yönetimin Yeni İletişim Dili: Yönetim Tarafından Tanımlanmış Performans Ölçütleri

Autori: İlknur Ergün

Zdroj: Volume: 0, Issue: 10537-56
Muhasebe ve Finansman Dergisi
The Journal of Accounting and Finance

Predmety: Financial Accounting, IFRS 18, Management Defined Performance Measure, New Reporting Language, Finansal Muhasebe, Yönetim Tarafından Tanımlanmış Performans Ölçütü, Yeni Raporlama Dili

Popis súboru: application/pdf

Prístupová URL adresa: https://dergipark.org.tr/tr/pub/mufad/issue/90160/1596446

The effect of the transition to IFRS on the value judgement of investors

Autori: Alexandra Szekeres Gergő Tömöri

Zdroj: Competitio, Vol 24, Iss 1-2 (2025)

Predmety: Economics as a science, IFRS, HF5001-6182, Dupont analysis, transition, profitability, Business, HB71-74

Prístupová URL adresa: https://doaj.org/article/f07f23939f6144db8885c6d847c8668f

Efeitos da adoção do IFRS 9 sobre a auditoria dos instrumentos financeiros em empresas não financeiras

Autori: Shirley Franco da Silva José Alves Dantas

Zdroj: Revista Ambiente Contábil, Vol 17, Iss 1 (2025)

Predmety: Accounting. Bookkeeping, Auditoria, HF5001-6182, Instrumentos Financeiros, HF5601-5689, IFRS 9, Business, Empresas não financeiras

Prístupová URL adresa: https://doaj.org/article/e9ef88a9e70d4e8eaf2c8496507ad7b5

Algumas reflexões sobre aplicação do conceito de essência sobre a forma em operações de leasing na arrendatária e arrendadora antes e após o IFRS 16

Autori: Jorge Katsumi Niyama Paulo César de Melo Mendes

Zdroj: Revista Ambiente Contábil, Vol 17, Iss 1 (2025)

Predmety: Accounting. Bookkeeping, HF5001-6182, HF5601-5689, Leasing, IFRS 16, Essência sobre a forma, Business

Prístupová URL adresa: https://doaj.org/article/bf64ebbbb32043fa9a1d189e2e5d552e