This study examines implementation of International Financial Reporting Standards (IFRS)
by European Union (EU) companies. All listed EU companies are required to prepare their …

Abstract International Financial Reporting Standards (IFRS) are required for consolidated
financial statements of all European Union (EU) publicly traded companies starting from the …

Purpose–The purpose of this paper is to examine the opinions of national stakeholders on
the costs and benefits of International Financial Reporting Standards (IFRS) implementation …

Purpose–One of the most fundamental changes to affect financial reporting in recent years
has been the introduction of International Financial Reporting Standards (IFRS). This paper …

Prior literature states that the voluntary adoption of IFRS by private firms is related to some
firms' contracting incentives (for example, the leverage or the firm'size). In Italy, from the …

Financial reporting obligations for financial institutions, including insurance companies,
have increased in recent years and insurers needs to stay up-to-date on the latest revisions …

The research aim of this paper is to provide a comprehensive understanding of the process
of implementation of International Financial Reporting Standards (IFRS) in Libyan …

La normalisation comptable a connu d'énormes mutations depuis le ΧΧe siècle.
L'intervention de la réglementation, le développement des organismes professionnels …

This paper is centred on the research related to international financial reporting standards
(IFRS). IFRS are of great usefulness for countries which do not have a national standards …

The goal of this research was to identify the level of comparability of accounting reports of
Brazilian companies in the recognition of property, plant and equipment (PPE) before …