This paper provides an academic perspective on the development of the EU's harmonisation
project based on International Financial Reporting Standards (IFRS), on the costs and …

This paper investigates whether and how managerial incentives influence the decision to
elect optional exemptions when first adopting International Financial Reporting Standards …

The study aims to analyse the accounting policies chosen by Romanian listed companies
during the mandatory transition to IFRS in their individual accounts (starting with 2012) …

We investigate the effects of mandatory IFRS adoption in the EU on accounting
conservatism, an essential feature of earnings quality, and the way large audit firms (Big 4) …

The US SEC voted in November 2007 to accept financial statements prepared under IFRS
as issued by the IASB without reconciliation to US GAAP for foreign firms. We find that …

Partindo do pressuposto que as empresas consideram a importância da informação
financeira e ponderam o impacto das políticas contabilísticas, este estudo tem um …

The 2007 accession of Romania to EU confirmed the mandatory application of IFRS in the
consolidated financial statements of Romanian listed companies. From 2012, the application …

The adoption of the IFRSs by EU member States in 2005 represents one of the most relevant
events that have taken place to achieve the convergence of international accounting …

A OPÇÃO PELO “JUSTO VALOR” COMO MÉTODO DE AVALIAÇÃO DE ACTIVOS NA ADOPÇÃO
DAS IAS/IFRS EM PORTUGAL Uma Análise Exp Page 1 A OPÇÃO PELO “JUSTO VALOR” …

Résumé Les normes IAS/IFRS sont présumées fournir une information plus uniforme,
pertinente et reflétant mieux la situation financière et le patrimoine de l'entreprise. Dans cet …