Purpose This study aims to investigate the impact of financial instrument disclosures under
the International Financial Reporting Standard (IFRS) 7 on the cost of equity capital (COEC) …

Accuracy and transparency of financial reporting are compromised under conditions of
crises and uncertainty. The disruption caused by Covid-19 presents a challenge to firms …

The article deals with investment property measurement and accounting problems at the
international, national and enterprise levels. The need to create the software for investment …

The purpose of this thesis is to address different aspects related to compliance with IFRS 7
and the relevant determinants and economic consequences. The thesis includes four …

Determinants of goodwill impairment Page 1 MASARYK UIJIVERSITY FACULTY OF
ECONOMICS AND ADMINISTRATION Determinants of goodwill impairment Master's Thesis …

The accounting for goodwill has been the topic of interest of many scholars and the
accounting profession. Due to its nature, it is susceptible to a wide range of interpretations …