... assets are recognized at the cost of acquisition, net of depreciation and impairment, and impairment reversal is not permitted. IFRS adoption fair value accounting property, plant, and equipment Public companies in Canada were required to adopt IFRS at the start of 2011. For the year...

... Organization (WTO; between 1995 and 2001). review accounting and audit frameworks international accounting research IFRS adoption ISA adoption Central and Eastern Europe European Union Many commonalities are associated with the countries' Communist past and the process of joining the EU...

... 2021 1 11 2021 2022 review accounting and audit framework research IFRS adoption ISA adoption Eastern Europe This paper reviews the regulations and research on the adoption of International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA...

...Shahid Khan; Mark C. Anderson; Hussein Warsame; Michael E. Wright ABSTRACT We examine cross-sectional differences in changes in liquidity for Canadian firms between pre-IFRS and post-IFRS adoption based on their pre-IFRS disclosure quality. In a matched-sample analysis, with U.S. firms acting...

... trading laws enforcement and mandatory IFRS adoption. A number of studies on ITL enforcement and IFRS adoption focus on stock market and financial intermediaries ( De George, Li, and Shivakumar 2016 ; Bhattacharya 2014 ). An emerging literature starts to examine how these two events affect a firm's real...

...Christof Beuselinck; Philip P. M. Joos; Inder K. Khurana; Sofie van der Meulen ABSTRACT This study examines whether financial analysts' research structure and portfolio selection choices helped in improving relative earnings forecast accuracy around mandatory IFRS adoption in Europe. Using...

...Bryan Howieson ABSTRACT The Australian experience of International Financial Reporting Standards (IFRS) is used to explore the impact of IFRS adoption on the sphere of authority (SOA) of a national accounting standard-setter (NASS). Data for the study were gathered from interviews with AASB...

...José Elias Feres de Almeida; Herbert Simões Rodrigues ABSTRACT This study examines the effects of the interactions among IFRS adoption, analyst coverage, and cross-listings in the U.S. on the voluntary disclosure of Brazilian public companies. We document a significant positive shift on voluntary...