Accounting is acknowledged to be a complex form of socio-economic activity whose
historical evolution is co-extensive with that of human civilization. Indeed, it is argued that …

The present study examines 153 Greek listed companies' compliance with all IFRS
mandatory disclosure requirements during 2005 and complements and extends prior …

This paper presents the results of research analyzing reconciliations of net income and
stockholders' equity from reports prepared according to Germany's Commercial Code (HGB) …

Purpose–This paper aims at offering a contribution which addresses one particular issue–
heritage assets–as an exemplar of the challenges facing accounting practices in achieving …

The paper aims to explore the impact of the transition to International Financial Reporting
Standards (IFRS) on Greek listed companies' financial statements with a focus on net profit …

With the International Accounting Standards Committee (IASC) reaching the completion of
its core standards program, the International Organization of Securities Commissions …

In this empirical study we examine whether China's efforts to converge domestic accounting
standards with International Financial Reporting Standards (IFRS) over the past 15 years …

This research investigates the comparability and convergence of two sets of accounting
standards from 1996 to 2002: United States' Generally Accepted Accounting Principles (US …

Este estudo objetiva analisar os efeitos da primeira fase da transição para o IFRS
(International Financial Reporting Standard) no Brasil, a partir de 2008 (Lei 11.638/07), nos …

This paper analyses the differences between German GAAP and IFRS by quantifying the
effects of the first-time adoption of IFRS of German companies in their reporting practices …