Relevant bibliographies by topics / IFRS 6

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'IFRS 6'

Author: Grafiati
Published: 4 June 2021
Last updated: 13 February 2022

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Journal articles on the topic "IFRS 6"

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Eierle, Brigitte, Wolfgang Schultze, Bettina Bischof, and Sandra Thiericke. "Eignung der IFRS für Controllingzwecke." Controlling 20, no. 6 (2008): 289–98. http://dx.doi.org/10.15358/0935-0381-2008-6-289.

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Tagage, Mike, and Tamara Klasen-Broeren. "Wat als zorginstellingen ifrs zouden toepassen?" HEADline 31, no. 4 (October 2014): 10–12. http://dx.doi.org/10.1007/s40739-014-0035-6.

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Smith, Christelle, and Elmar R. Venter. "Financial statement comparability in the extractive industry." Accounting Research Journal 33, no. 3 (May 28, 2020): 523–41. http://dx.doi.org/10.1108/arj-08-2019-0161.

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Purpose This paper aims to investigate financial statement comparability in the extractive industry. This paper focuses on the extractive industry because International Financial Reporting Standards (IFRS) contain limited guidance on the accounting treatment for exploration and evaluation (E&E) costs and IFRS 6 – Exploration for and Evaluation of Mineral Resources allowed firms to continue with existing divergent accounting treatment of E&E costs. Design/methodology/approach The authors use data from Australia, a country that adopted IFRS in 2005 with a large extractive industry. They also compare changes in cross-country comparability around the IFRS adoption date between Australian firms and adopters relative to Australian firms and non-adopters to better isolate changes in comparability that are attributable to the adoption of IFRS from other sources that are not related to the adoption of IFRS. The authors measure comparability consistent with De Franco et al. (2011) where financial statements are comparable when two firms produce similar accounting amounts for similar economic events. Findings For non-extractive industry firms, the authors find the comparability of financial statements of Australian firms increased with other adopters and that this increase was relatively greater than the increase with non-adopter firms. This evidence is consistent with comparability benefits associated with the adoption of IFRS. However, for extractive industry firms, the authors do not find a significantly greater increase in the comparability of financial statements of Australian firms with adopters relative to the increase with non-adopters, suggesting that the increase is likely not associated with the adoption of IFRS. In additional analysis, they find that following IFRS adoption non-extractive Australian firms have greater within-country comparability relative to extractive Australian firms, while there was no difference in the pre-adoption period. Originality/value The evidence suggests that the divergent practices for E&E costs under IFRS 6 and the lack of an accounting standard that deals with matters relating to the extractive industry hinder the comparability of financial statements in this industry.
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Chukwu, Gospel J., Isoboye J. Damieibi, and Emma I. Okoye. "Firm-Specific Attributes and the Value Relevance of Accounting Information in Nigeria." International Journal of Business and Management 14, no. 10 (September 5, 2019): 12. http://dx.doi.org/10.5539/ijbm.v14n10p12.

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This paper examines how firm-specific attributes affect the value relevance of summary accounting numbers in Nigeria. The paper also investigates whether the adoption of International Financial Reporting Standards (IFRS) affects the relationship between the summary accounting numbers (book value of equity and earnings) and firm-specific characteristics (firm size, liquidity and leverage). Data from 54 firms in 10 sectors of the Nigerian Stock Exchange (covering a period of 6 years, 2009 to 2014, divided into 3 years pre-IFRS period and 3 years IFRS period) were analyzed based on the Ohlson (1995) model. Results from the analyses indicate that firm-specific characteristics affect the relationship between summary accounting numbers and market value, and this effect increased in the period after IFRS adoption. The implication of these findings is that firms seeking to improve their market values must work towards the firm-specific attributes that enhance firm value. By examining the effect of firm-specific attributes on the value relevance of accounting information using data from the Nigerian Stock Exchange, before and after IFRS adoption, this study fills a research gap.
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Kunath, Oliver. "Kaufpreisallokation: Bilanzierung erworbener immaterieller Vermögenswerte nach IFRS 3 (2004)/IAS 38 (rev. 2004) und ED IFRS 3 (amend. 2005)." Controlling & Management 49, S9 (November 2005): 107–20. http://dx.doi.org/10.1365/s12176-005-0495-6.

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Baltzer, Björn, and Uwe Michel. "Der Beitrag des Controllings im IFRS-Umstellungsprojekt." Controlling 20, no. 6 (2008): 299–306. http://dx.doi.org/10.15358/0935-0381-2008-6-299.

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Cortese, Corinne, and Helen Irvine. "Investigating international accounting standard setting: The black box of IFRS 6." Research in Accounting Regulation 22, no. 2 (October 2010): 87–95. http://dx.doi.org/10.1016/j.racreg.2010.07.003.

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Sturdy, Joline, and Christo Cronjé. "An analysis of the accounting practices of junior exploration companies in South Africa." Journal of Economic and Financial Sciences 7, no. 3 (October 31, 2014): 681–96. http://dx.doi.org/10.4102/jef.v7i3.233.

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IFRS 6, Exploration for and evaluation of mineral resources, allows junior exploration companies to develop their own accounting policies with regard to exploration and evaluation expenditure. This will result, as indicated by the research problem, in inconsistent accounting practices among different companies. The objective of this article is to identify the various accounting treatments of exploration expenditure and to develop recommendations for consistent application of accounting practices. Relevant literature is critically analysed and the judgement sampling method is used to select junior exploration companies to participate in a self-administered survey to identify the various accounting treatments of exploration and evaluation expenditure by junior exploration companies. The findings of this study show that, despite the time and resources expended by the International Accounting Standards Board (IASB) in the extractive activities project, nothing has changed in the last 40 years. Progress in the standardisation of accounting for exploration and evaluation expenditure can be made if the exemptions included in IFRS 6 are removed or only the successful-efforts method incorporated into IFRS 6.
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Hasan, Mohammad Tariq, and Azhar Abdul Rahman. "The Role of Corporate Governance on the Relationship Between IFRS Adoption and Earnings Management: Evidence From Bangladesh." International Journal of Financial Research 11, no. 4 (July 8, 2020): 329. http://dx.doi.org/10.5430/ijfr.v11n4p329.

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Purpose: This study investigates the relationship between IFRS adoption and earnings management (EM) i.e. discretionary accruals (DA) and real earnings management (REM) in developing economy like Bangladesh. Moreover, the study examine the relationship between corporate governance (CG) strength and EM as well as moderating role of CG strength on the relationship between IFRS adoption and EM.Design/methodology/approach: The study employs 94 firms listed in Dhaka Stock Exchange (DSE) for 6 years i.e. 564 firm years observation, over two time period as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. Underpinning theory of the study is agency theory which explained the relationship among variables. Based on earlier literature a CG index is developed to measure the strength of CG. The study uses random effect GLS with robust regression in a balanced panel data.Findings: The results show that IFRS and CGI both have significant negative relationship with EM. Moreover, it is documented that the CG strength significantly moderates the relationship between IFRS and REM. It implies that the presence of good CG may help to attain the objectives of IFRS adoptionOriginality/value: To the best of the author’s knowledge, this is one of the first empirical attempts at providing evidence about the role of CG on the relationship between IFRS adoption and EM in Bangladesh. The findings of this study can be beneficial for the member of the regulatory bodies and researchers to formulate new policy and enhance corporate governance practices in Bangladeshi companies as well as develop a better framework for all stakeholders involved in financial reporting. Future studies may also investigate the interacting effect of corporate governance strength on other related variables which may influence the level of earnings management.
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Wulandari, Tiara. "PENGARUH KONVERGENSI IFRS, KOMPLEKSITAS AKUNTANSI DAN PROBABILITAS KEBANGKRUTAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI." CASH 4, no. 01 (June 5, 2021): 9–19. http://dx.doi.org/10.52624/cash.v4i01.2241.

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Penelitian ini bertujuan untuk mengetahui pengaruh konvergensi IFRS, kompleksitas akuntansi, probabilitas kebangkrutan perusahaan terhadap manajemen laba dengan good corporate governance sebagai variabel moderasi. Sampel dalam penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015. Metode penentuan sampel menggunakan metode purposive sampling. Terdapat 87 perusahaan terpilih sebagai sampel dalam penelitian ini. Teknik analisis yang digunakan adalah moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa (1) konvergensi IFRS berpengaruh negatif terhadap manajemen laba, (2) kompleksitas akuntansi tidak berpengaruh terhadap manajemen laba, (3) probabilitas kebangkrutan perusahaan berpengaruh positif terhadap manajemen laba. (4) komite audit berpengaruh negatif terhadap manajemen laba, (5) komite audit tidak memperkuat pengaruh konvergensi IFRS terhadap manajemen laba, (6) komite audit tidak tidak memperlemah pengaruh kompleksitas akuntansi terhadap manajemen laba, dan (7) komite audit tidak memperlemah pengaruh probabilitas kebangkrutan perusahaan terhadap manjemen laba.
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Dissertations / Theses on the topic "IFRS 6"

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Adere, Endale. "Accounting for Oil and Gas : The effect of the gap between US GAAP and IFRS on Norwegian companies." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet (USBE), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-51283.

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Abstract Background Oil and gas is a main source of revenue for many countries. Norway is one of them. Several companies operate in these countries. The companies demand accounting to communicate to their stakeholders. The two biggest accounting regimes, IASB and USA have their own standards for the upstream activities of those companies. The standard setting bodies mandatorily require companies to comply. Norwegian listed companies, as they are in the IASB regime, must comply with the IASB standard, IFRS 6. Problem  The IASB standard has a problem of addressing the entire upstream activities of the companies Moreover, the standard has conceptual flaw. However, these oil and gas firms are required to follow it. As a remedy, the entities fill the gap by using the US GAAP, if they are listed, as the regulation requires them to follow IFRS. Thus, using these two standards coupled with the defect of the IASB standard is affecting them. Purpose The purpose of this thesis is to explain the effects of IFRS 6 on companies by comparing it with the US GAAP standard. In doing so, theories relevant to the issue are described and the technical gaps between the two standards are elaborated. Method  This thesis uses mixed method. The research design followed is concurrently mixing quantitative and qualitative methods. However, qualitative method dominates in the mixing. As a data collection mechanism, interview, questionnaire and documentation i.e. the annual reports of the companies are used. In the study both deductive and inductive reasoning are used. Conclusion Subsequent to making the study, the author concludes that the surveyed companies have used the US GAAP to fill the gap that IFRS possess. However, retaining two sets of accounts has economic effect and the companies are paying for that. Moreover, they expend costs for adopting the IFRS when they change their standard from US GAAP to IFRS. Moreover, it is difficult to make conclusion about diffusion of accounting method due to contagion effect. Similarly, although previous studies show that size of a firm is a determinant factor, it is tricky to make conclusion on the studied companies.
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Orellana, Fuentes Claudia Alejandra. "L'évaluation comptable des réserves et ressources des entreprises de l'industrie extractive." Phd thesis, Université Paris Dauphine - Paris IX, 2014. http://tel.archives-ouvertes.fr/tel-01021539.

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Cette recherche apporte une contribution à la problématique de l'évaluation économique et comptable des actifs de réserves et de ressources de l'industrie extractive. Elle vise à répondre à la question suivante: Quelles sont les valeurs économiques des réserves et des ressources qui sont appréhendées par la comptabilité d'entreprise et quelles sont, en cas de choix entre plusieurs types de valeurs, les raisons de ces choix?Elle montre dans sa première partie qu'il n'existe qu'une correspondance partielle entre les valeurs économiques et les valeurs comptables, ce qui privilégie la théorie économique néoclassique. Elle montre dans sa deuxième partie que diverses méthodes comptables cohabitent au sein des six pays étudiés en considération des intérêts des entreprises majors et juniors de cette industrie. La troisième partie de la thèse analyse le processus de normalisation de l'IASB et souligne l'influence du pouvoir des majors et l'influence indirecte exercée par les juniors. Cette thèse s'inscrit dans le prolongement de la recherche en comptabilité critique.
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Campos, Fabio. "Influência do recebimento de lixiviado de aterro sanitário sobre o tratamento de esgoto em processo de lodo ativado e reator integrado de lodo ativado com biofilme em leito móvel." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/6/6134/tde-13012015-111342/.

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O uso de aterros sanitários como forma de disposição dos resíduos sólidos urbanos constitui-se na alternativa mais usual tanto do ponto de vista econômico, como na correta disposição final do lixo. Entretanto, a geração de lixiviados permanece como uma inevitável consequência do uso de tal tecnologia. Das diversas alternativas de controle desse líquido percolado, destaca-se seu envio para estações de tratamento de esgoto sanitário. No presente estudo, avaliou-se o impacto causado pela introdução de cargas progressivas de lixiviado em conjunto com o esgoto sanitário em dois sistemas pilotos de tratamento: um de lodos ativados convencional e outro, um modelo híbrido do tipo IFAS (Integrated Fixed-Film Activated Sludge). A pesquisa foi dividida em três fases, mantendo-se as mesmas condições operacionais e alterando, em cada fase, a contribuição de lixiviado na composição da carga afluente, em valores de 5 por cento , 10 por cento e 20 por cento em relação à carga de DBO5,20. Os resultados obtidos a partir da investigação experimental permitiram concluir que o aumento progressivo da carga advinda do lixiviado não provocou redução na eficiência de tratamento em ambos os sistemas, em nenhuma fase da pesquisa. Obtiveram-se, para o processo IFAS, índices de remoção de matéria orgânica, expressos em DBO, da ordem de 87 por cento com a contribuição de 5 por cento e 10 por cento de lixiviado e de 80 por cento com 20 por cento de lixiviado; no processo de lodos ativados, tanto com 10 por cento e 20 por cento de carga de lixiviado, a eficiência foi de 80 por cento , os resultados referentes à fase de 5 por cento , nesse processo, foram prejudicados em decorrência de problemas operacionais. Em relação à oxidação de compostos nitrogenados, expressos em termos de NTK, observaram-se para o processo IFAS remoções acima de 90 por cento em todas as fases, indicando que a nitrificação ocorreu de forma satisfatória. No processo de lodos ativados, os índices de remoção foram de 72 por cento com 5 por cento de lixiviado e de 65 por cento com 10 por cento e 20 por cento , indicando um rendimento abaixo do esperado. Estudos relativos à composição da biomassa presente em ambos os processos não revelaram aspectos que as diferenciem significativamente em termos quantitativo; tão poucos indicaram alterações provocadas na microfauna em função da adição da carga de lixiviado. Os coeficientes cinéticos referentes ao metabolismo heterotrófico não apresentaram variações em função do aumento da contribuição do lixiviado, mantendo-se semelhantes aos encontrados na literatura; já os valores obtidos para constante máxima de crescimento (m) das bactérias nitritantes apontaram uma redução em torno de 76 por cento e 41 por cento para os processos de lodos ativados e IFAS, respectivamente, quando comparados com dados relativos à fase preliminar, sem adição de lixiviado; tal fato, contudo, não provocou interrupção ou inibição no rendimento da nitrificação. Ensaios de toxicidade aguda demonstraram significativa redução deste potencial em relação ao afluente, sobretudo, no processo IFAS, sendo que a técnica Microtox® mostrou-se mais sensível do que o teste com microcrustáceo Daphnia similis. Em linhas gerais, o processo IFAS demonstrou um desempenho superior em termos de eficiência de remoção tanto de matéria orgânica como nitrogenada, bem como maior estabilidade operacional.
The utilization of landfills as an urban solid waste management technology constitutes an economically viable alternative of final waste disposal. However, the generation of contaminated leachate remains as an inevitable consequence of this technology. Among various treatment alternatives for that percolated liquid, a major one is sending it to a wastewater treatment plant. The present paper evaluated the impact caused by the introduction of progressive leachate loads together with domestic sewage in two pilot scale treatment plants: an activated sludge plant and a hybrid model type IFAS (Integrated fixed-film activated sludge) plant. The research was divided into 3 phases, maintaining the same operation conditions in both pilot plants and changing at each phase the amount of leachate in the composition of the influent to percent values of 5 per cent , 10 per cent and 20 per cent . Results obtained from the experimental investigation demonstrated that the leachate load did not cause inhibition of the treatment process in both pilots, at any phase of the research. For the IFAS process, removal rates of organic matter in terms of BOD were on the order of 87 per cent with leachate contributions of 5 per cent and 10 per cent , and 80 per cent with 20 per cent of leachate contribution. Regarding the activated sludge process, at both 10 per cent and 20 per cent of leachate load, the BOD removal efficiency was 80 per cent . The results from the 5 per cent leachate contribution phase were not available due to operational problems. Regarding nitrogen removal, in terms of NTK, a removal efficiency over 90 per cent was observed for the IFAS process in all phases, showing that nitrification occurred in a satisfactory way; as for the activated sludge process, the removal rates were 72 per cent with 5 per cent of leachate contribution and 65 per cent with 10 and 20 per cent leachate contributions, results lower than expected. The study of the biomass composition did not show aspects that differ significantly in quantitative terms for both processes; and it did not show any changes in the micro fauna due to the leachate addition. The kinetic coefficients related to the heterotrophic metabolism did not present variation due to the increase of leachate addition, being similar to those found in the literature. On the other hand, the obtained values for the maximum growth rate (m) of nitrifying bacteria pointed to reductions of about 76 per cent and 41 per cent for the activated sludge and IFAS processes, respectively, when compared with data related to the preliminary phase, without leachate addition. This fact, however, did not cause disruption or inhibition to affect the nitrification yield. Acute toxicity assays demonstrated significant reduction of this potential relative to affluent, especially on the IFAS process, and the Microtox® technique appeared to be more sensitive. In a more general way, the IFAS process presented a better performance than the activated sludge process in terms of removal efficiencies of organic and nitrogenous matter, as well as higher operating stability.
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Pašáková, Nikola. "Konvergence US GAAP a IFRS v oblasti vykazování operatívního leasingu na straně pronajímatele." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-190029.

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Pašáková, N. Convergence of US GAAP and IFRS in the reporting of operating lease on the side of lessor. Diploma thesis. Brno: Mendel university in Brno, 2014. The diploma thesis is focused on the evaluation of potential impacts of the proposed change in the operating lease in accordance with international ac-counting standards compared with the currently applicable standard from the point of view of the lessor. The thesis is divided into two sections: theoretical and practical. The theoretical section deals with the analysis of the current ap-plicable standard IAS 17 and proposed procedures exposure draft ED/2010/9 and re-exposure draft ED/2013/6. The practical section shows the impact on the statements of the lessor and the indicators of financial analysis.
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Santana, Joana Carla Henriques. "Da NP EN ISO 22000:2005 ao IFS FOOD versão 6." Master's thesis, 2012. http://hdl.handle.net/10071/6232.

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As Organizações relacionadas com a cadeia alimentar sabem que é cada vez maior a pressão dos seus clientes no sentido de serem capazes de provar a sua capacidade para identificar/controlar os riscos alimentares e as condições com impacto na segurança dos alimentos. Actualmente as Organizações, para serem competitivas e consequentemente sobreviverem, são obrigadas a constantes alterações, por estarem sujeitas a um ambiente de enorme pressão concorrencial. No ambiente actual de concorrência, e tendo em conta a crescente complexidade dos fenómenos envolventes da vida das Organizações, há a necessidade de dispor de meios adequados que permitam tomar decisões e encontrar soluções com base em abordagens sustentadas. Todos estes aspectos devem ser tidos em conta na implementação de qualquer certificação, de forma a permitir a satisfação de todas as partes interessadas e, assim, a melhorar o desempenho que leva ao desenvolvimento sustentável. A decisão de implementar e certificar sistemas de segurança alimentar, nomeadamente a NP EN ISO 22000:2005 (Sistemas de gestão da segurança alimentar) é, hoje em dia, uma decisão estratégica que poderá permitir o desenvolvimento sustentado e visionário que as Organizações necessitam. A crescente preocupação com a segurança alimentar das empresas com presença internacional e as exigências de muitos retalhistas e grossistas alemães, franceses e italianos, reforçam a necessidade de implementação de referenciais específicos, nomeadamente o IFS Food. O trabalho consistiu no estudo das necessidades básicas que uma Organização que, tendo já implementado a NP EN ISO 22000:2005 terá de satisfazer para implementar o IFS Food, seja por uma exigência de um Cliente, ou por estratégia da Organização. Numa etapa preliminar, procedeu-se ao estudo da nova versão do IFS Food, publicada em Janeiro de 2012; a seguir, foi feita a análise dos elementos de comparação dos dois referenciais (IFS Food vs NP EN ISO 22000:2005) e, consequentemente, as diferenças relativamente aos requisitos. Por fim, fez-se uma análise económica para compreender a viabilidade para a implementação da certificação.
Food-related Organizations know that customer pressure is getting stronger. They need to be able to demonstrate that they can identify and control food risks and conditions with an impact in food safety. Nowadays, and due to an environment of huge market pressure, Organizations are forced to make constant changes in order to remain competitive and thus survive. In today’s competitive environment, Organizations have to deal with an increasing complexity in the phenomena related to their business. There is a need to have the appropriate means to make decisions and find solutions based on sustainable approaches. All of these aspects must be taken into account when implementing any type of certification, so as to build satisfaction on all concerned parties and, therefore, achieve a performance improvement that leads to sustainable development. The decision to implement and certify food safety systems, namely NP EN ISO 22000:2005 (Food safety management systems) is, nowadays, a strategic decision that may allow for the sustainable and visionary development that Organizations need. There is a growing concern with food safety among companies with an international presence; at the same time, demands from many German, French and Italian retailers and wholesalers reinforce the need to implement specific references, as is the case with IFS Food. This work studies the basic needs for an Organization that, having already implemented NP EN ISO 22000:2005, must now satisfy in order to implement IFS Food, be it due to Customer demand or Organizational strategy. In a preliminary step, the latest IFS Food version, published in January 2012, was studied. Afterwards, an analysis of the comparison elements for both benchmarks was performed (IFS Food vs NP EN ISO 22000:2005), and thus the differences regarding the requirements. Finally, an economical analysis was performed in order to understand the viability of certification implementation.
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Damas, Soraia Isabel Rebelo. "Elaboração do Plano de Food Defense da Schreiber Foods Portugal S.A." Master's thesis, 2018. http://hdl.handle.net/10362/50253.

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O objetivo principal desta dissertação é a elaboração de um plano de food defense para a empresa Schreiber Foods Portugal S.A., uma empresa do ramo alimentar que produz iogurtes, já certificada pela norma FSSC 22000 e que a curto prazo pretende obter a certificação pela norma International Food Standard (IFS) versão 6. O conceito de food defense surgiu pelos vários acontecimentos de contaminação intencional e também pela crescente exigência dos clientes e a preocupação das empresas em garantir a segurança dos produtos por si fornecidos e comercializados. Foi realizada uma avaliação dos riscos/vulnerabilidades da fábrica usando a metodologia CARVER+Shock. Desta avaliação foi verificado que as áreas mais vulneráveis para que ocorra um ataque mal intencionado são: a área de transporte de matérias-primas e materiais de embalagem; receção de leite; processos e também as áreas com possibilidade de haver manipulação de produtos químicos e resíduos. Para a mitigação dos riscos nestas áreas foram sugeridas cerca de 30 medidas preventivas. A aplicação de 7 ações de melhoria permitiu uma redução do risco de 18%. Da avaliação feita a todas as portas exteriores quanto à sua segurança, apenas 11 das 35 portas foram consideradas pouco seguras. No entanto, estes resultados são de fácil correção como trancar portas, colocar selos no interior das portas de emergência e instalar câmeras de vídeo vigilância. As ações de formação foram dadas a todos os colaboradores pela equipa de food defense e tiveram uma eficácia de 97%. Num plano de food defense é obrigatório a empresa realizar uma auditoria interna. Nesta auditoria foram verificados que apenas 3 requisitos não estavam a ser cumpridos. Para estes casos, foram construídos planos de ação que irão ser implementados no futuro. Durante este estudo foi sendo preenchida uma checklist com medidas da norma IFS Food, onde os resultados desta recolha de dados se consideram positivos pois apenas 7 das 83 medidas ainda não estão implementadas na fábrica. Por fim, foram realizados exercícios de simulação de incidentes e testes de penetração. Estes não tiveram um resultado esperado, visto que apenas um dos quatro exercícios teve um resultado positivo, o que demonstra que há necessidade de melhorar a segurança da fábrica.
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Books on the topic "IFRS 6"

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Müller, Stefan, and Patrick Saile. Internationale Rechnungslegung (IFRS). Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-17361-6.

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Verhofen, Verena. Konzernabschlusspolitik nach IFRS. Wiesbaden: Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-15969-6.

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Bohr, Oliver. Bilanzierung von Kundenbeziehungen nach IFRS. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8304-6.

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Sachse, Katja. Konsolidierung eines umgekehrten Unternehmenserwerbs nach IFRS. Wiesbaden: Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-14755-6.

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Füssel, Julia. Lernstrategien des Wirtschaftsprüfers für die Fortbildung in IFRS. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8911-6.

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Bantz, Alexander. Konvergenz von wertorientierten Kennzahlen und Informationen der IFRS-Finanzberichterstattung. Wiesbaden: Springer Fachmedien Wiesbaden, 2019. http://dx.doi.org/10.1007/978-3-658-24499-6.

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Binger, Marc. Der Ansatz von Rückstellungen nach HGB und IFRS im Vergleich. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-9493-6.

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Porzio, Giovanni Camillo, Carla Rampichini, and Chiara Bocci, eds. CLADAG 2021 BOOK OF ABSTRACTS AND SHORT PAPERS. Florence: Firenze University Press, 2021. http://dx.doi.org/10.36253/978-88-5518-340-6.

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The book collects the short papers presented at the 13th Scientific Meeting of the Classification and Data Analysis Group (CLADAG) of the Italian Statistical Society (SIS). The meeting has been organized by the Department of Statistics, Computer Science and Applications of the University of Florence, under the auspices of the Italian Statistical Society and the International Federation of Classification Societies (IFCS). CLADAG is a member of the IFCS, a federation of national, regional, and linguistically-based classification societies. It is a non-profit, non-political scientific organization, whose aims are to further classification research.
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International, Field Emission Symposium (40th 1993 Nagoya Japan). IFES '93: Proceedings of the 40th International Field Emission Symposium, Nagoya, Japan, August 2-6, 1993. Amsterdam: Elsevier, 1994.

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Zurich), International Conference on Assembly Automation (7th 1986. Proceedings of the 7th International Conference on AssemblyAutomation: 4-6 February 1986, Zurich, Switzerland : an international event organised and sponsored by IFS (Conferences ) Ltd. Kempston, Bedford: IFS (Publications), 1986.

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Book chapters on the topic "IFRS 6"

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Abdullah, Mazni, and Marizah Minhat. "Convergence with IFRS in Malaysia." In The Routledge Companion to Accounting in Emerging Economies, 70–82. 1 Edition. | New York: Routledge, 2020. | Series: Routledge companions in business, management and accounting: Routledge, 2019. http://dx.doi.org/10.4324/9781351128506-6.

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Buschhüter, Michael, and Andreas Striegel. "IFRS 6 – Exploration for and Evaluation of Mineral Ressources." In Kommentar Internationale Rechnungslegung IFRS, 1203–8. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_38.

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Da-Rocha-Lopes, Samuel. "The Impact of IFRS 9 on Banks Across the EU and Implementation Challenges." In Institutions and Accounting Practices After the Financial Crisis, 143–53. New York : Routledge, 2019. | Series: Routledge studies in accounting: Routledge, 2019. http://dx.doi.org/10.4324/9781315468655-6.

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Czupalla, Kai. "Tests für die Prävention von abschlusspolitischen Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen." In Abschlusspolitische Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen nach IFRS 5, 303–33. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-34436-8_10.

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ZusammenfassungIm Kapitel 9 konnten abschlusspolitische Ergebnisspaltungen nur bei Unternehmen mit ineffizienten Unternehmensgrößen i. S. d. Alternativhypothese H1.2 festgestellt werden. Ob diese abschlusspolitischen Ergebnisspaltungen verhindert werden können, wird im vorliegenden Kapitel anhand der Hypothesen aus dem Kapitel 6 und dem Kapitel 7 getestet.
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Czupalla, Kai. "Theoretischer Bezugsrahmen." In Abschlusspolitische Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen nach IFRS 5, 25–60. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-34436-8_3.

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ZusammenfassungIm vorliegenden Kapitel werden die Transaktionskostentheorie, die PrinzipalAgentenTheorie, eine Definition der Prüfungsqualität und die Prospect Theory vorgestellt, aus denen im Kapitel 5 die Hypothesen für die Existenz von abschlusspolitischen Ergebnisspaltungen abgeleitet werden. Da die Hypothesen für die Prävention von abschlusspolitischen Ergebnisspaltungen im Kapitel 6 und im Kapitel 7 ausschließlich auf der Prinzipal-Agenten-Theorie basieren, wird diese im vorliegenden Kapitel ausführlich behandelt und hinsichtlich Corporate-Governance-Mechanismen und der Abschlussprüfung konkretisiert. Abschließend wird die Vereinbarkeit der Transaktionskostentheorie, der Prinzipal-Agenten-Theorie und der Prospect Theory diskutiert und die Rechnungslegung in diese Theorien eingeordnet.
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Sezen-Barrie, Asli, and Rachel Mulvaney. "An Interactional Ethnography Perspective to Analyze Informal Formative Assessments (IFAs) to Build Epistemic and Conceptual Coherence in Science Learning." In Theory and Methods for Sociocultural Research in Science and Engineering Education, 125–54. New York, NY : Routledge, 2019.: Routledge, 2018. http://dx.doi.org/10.4324/9781351139922-6.

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"6 Die Aktivseite der Bilanz." In IFRS kompakt, 37–80. Oldenbourg Wissenschaftsverlag, 2007. http://dx.doi.org/10.1524/9783486593167.37.

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"Framework- ased Approach to Teaching Principle-based Accounting." In Teaching IFRS, 11–24. Routledge, 2013. http://dx.doi.org/10.4324/9780203722824-6.

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"Kapitel 6. Abschlussgrundsätze (Conceptual Framework, IAS 1)." In IFRS-Handbuch, edited by Carsten Theile, 67–96. Köln: Verlag Dr. Otto Schmidt, 2019. http://dx.doi.org/10.9785/9783504385187-010.

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"IFRS 6 Exploration for and Evaluation of Mineral Resources." In IFRS Essentials, 441–44. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119207917.ch36.

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Conference papers on the topic "IFRS 6"

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Pelmeneva, A. A., and A. S. Talipova. "Real Options as a Tool for Arctic Offshore Fields Valuation and Project Management According IFRS 6." In SPE Russian Petroleum Technology Conference. Society of Petroleum Engineers, 2015. http://dx.doi.org/10.2118/176694-ms.

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Pelmeneva, A. A., and A. S. Talipova. "Real Options as a Tool for Arctic Offshore Fields Valuation and Project Management According IFRS 6 (Russian)." In SPE Russian Petroleum Technology Conference. Society of Petroleum Engineers, 2015. http://dx.doi.org/10.2118/176694-ru.

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Putra, Yudhistira, and Aria Mita. "The Impact of IFRS Adoption on Relationship between Analyst Coverage and Earnings Management in ASEAN 5." In Proceedings of the 1st Sampoerna University-AFBE International Conference, SU-AFBE 2018, 6-7 December 2018, Jakarta Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.6-12-2018.2286277.

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HYGINO CARVALHO MONTEIRO, ALINE, and Márcia Denise Pletsch. "LICENCIANDOS COM NECESSIDADES EDUCACIONAIS ESPECÍFICAS NO IFRJ CAMPUS VOLTA REDONDA: POLÍTICAS PÚBLICAS E PRÁTICAS INCLUSIVAS." In Congresso Brasileiro de Educação Especial. Campinas - SP, Brazil: Galoa, 2014. http://dx.doi.org/10.17648/galoa-cbee-6-30047.

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Lemos, Levy Freitas de, Maria Cristina Drumond e. Castro, Rogério Teixeira de Oliveira, and Marcia C. R. Cova. "UMA ANÁLISE ACERCA DA EVASÃO DO CURSO DE LICENCIATURA EM QUÍMICA NO CAMPUS DUQUE DE CAXIAS, Instituto Federal de Educação, Ciência e Tecnologia do Rio de Janeiro - IFRJ." In Anais do XII CASI - Congresso de Administração, Sociedade e Inovação. Recife, Brasil: Even3, 2020. http://dx.doi.org/10.29327/113653.12-6.

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Ahmadi, Feri, and Anissa Rizkianti. "Exclusive Breastfeeding on Infants Aged 0–6 Months Against the Cognitive Abilities in Children Aged 7–8 Years in Indonesia (Longitudinal Study of IFLS 2000 and 2007)." In 4th International Symposium on Health Research (ISHR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/ahsr.k.200215.013.

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