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Journal articles on the topic 'IFRS long term costs'

Author: Grafiati

Published: 24 June 2021

Last updated: 29 July 2025

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1

Perjuci, Edona, and Arber Hoti. "Cost and benefits of international financial reporting standards (IFRSs) from the preparers' perspective: Evidence from Kosovo's implementation experience." Multidisciplinary Science Journal 5 (August 23, 2023): 2023053. http://dx.doi.org/10.31893/multiscience.2023053.

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This research investigates the costs and benefits associated with the adoption of International Financial Reporting Standards (IFRS) in Kosovo. The study utilises a survey questionnaire methodology, collecting responses from 297 preparers’ of IFRS financial statements. The data was subsequently analyzed using Analysis of Variance (ANOVA) to evaluate the perceived benefits and costs of IFRS implementation. The findings indicate significant benefits from the adoption of IFRS; with increased comparability of financial statements ranking as the highest benefit (mean value 4.13); Greater confidence

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2

DUTCHAK, Iryna, Viktoriia SAMOILENKO, and Yaroslav SHEVERIA. "Analysis of the effectiveness of implementing international financial reporting standards in small business." Economics. Finances. Law 6/2024, no. - (2024): 135–40. http://dx.doi.org/10.37634/efp.2024.6.28.

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Introduction. The implementation of International Financial Reporting Standards (IFRS) in small businesses is attracting significant attention as a means of enhancing financial transparency and improving comparability in global markets. This paper examines the effectiveness of implementing IFRS in small enterprises, specifically the potential benefits and challenges they face in this regard. The importance of unified financial reporting standards in strengthening investor confidence and facilitating cross-border economic activities, which are gaining increasing importance in this process, is e

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Ait Bahabbaz, Mohammed, and Khaddouj Karim. "Qualitative Characteristics of Accounting Information (Declared with IFRS Standards) and Financial Performance : Statistical Study and Correlation Test." American Journal of Economics and Business Innovation 2, no. 2 (2023): 93–100. http://dx.doi.org/10.54536/ajebi.v2i2.1020.

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In an international context characterized by the dismantling of economic barriers, the globalization of monetary operations and the fluidity of financial movements, the application of IFRS standards is no longer a luxury, but rather an increasingly persistent necessity for Moroccan and international companies. In this context, and using a statistical analysis on SPSS, this research aims to assess the correlation between the quality of accounting information (declared in accordance with IFRS standards) and the financial performance (in short term and in medium and long term) of Moroccan compani

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Ademoye, Kehinde, Jeremiah Akinadewo, Taiwo Owoeye, Alaba Ajewole, Alaba Adeyemo, and Olasehinde Omodara. "Does The Accounting Presentation Choice in IFRS 6 (Exploration For and Evaluation of Mineral Resources) impact Investor Return in Africa Oil and Gas Firms?" Africa Accounting Journal of Cross-Country Research 2, no. 1 (2025): 1–21. https://doi.org/10.69480/aajccr.5.v2.4923.

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Background: This study addressed the critical intersection of accounting standards and investor returns within Africa's oil and gas sector. Specifically, it investigated how diverse accounting treatments under International Financial Reporting Standards 6 (IFRS 6) for exploration and evaluation costs, including capitalization, depreciation methods, and disclosure, affect investor returns. Utilizing panel data and regression analysis, this study examined the nuanced impact of these accounting choices on key financial performance indicators, offering insights into the complex relationship betwee

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Beckman, Judy Kay. "FASB and IASB diverging perspectives on the new lessee accounting." International Journal of Managerial Finance 12, no. 2 (2016): 161–76. http://dx.doi.org/10.1108/ijmf-08-2015-0161.

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Purpose – The purpose of this paper is to demonstrate the expected effect of diverging accounting requirements and practices on firms in two industries – construction and retailing – which typically undertake different types of leases, namely, equipment and real estate, respectively. The paper also discusses how the new standards will provide expanded disclosures to aid this financial statement analysis. Design/methodology/approach – The research demonstrates how to estimate information comparable to that produced under IFRS from US GAAP financial statements and estimates the significance of t

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Solomon Christopher Friday, Comfort Iyabode Lawal, Damilola Christiana Ayodeji, and Adedamola Sobowale. "Modeling the impact of IFRS on SMEs in emerging markets." Finance & Accounting Research Journal 7, no. 4 (2025): 167–82. https://doi.org/10.51594/farj.v7i4.1904.

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The adoption of International Financial Reporting Standards (IFRS) has become a significant trend globally, especially for Small and Medium Enterprises (SMEs) in emerging markets. This review aims to model the impact of IFRS adoption on SMEs in emerging economies, focusing on financial performance, access to capital, and business growth. SMEs play a vital role in the economic development of these markets, yet they face unique challenges in adopting IFRS due to resource constraints, regulatory complexities, and the costs associated with implementation. While the benefits of IFRS, such as enhanc

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Gkinoglou, Emmanouil D. "Are the RD Costs Significant for the Company's Market Value in a Normal (Non-Crisis) Decade? – Evidence From the Athens Stock Exchange." New Challenges in Accounting and Finance 11 (April 26, 2024): 1–13. https://doi.org/10.32038/NCAF.2024.11.01.

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<em>This article examines the influence of research and development costs on the market value of the business. Based mainly on the Sougiannis model (</em><em>1994</em><em>), with data from the Athens stock exchange and listed companies, for the period following the adoption of the International Financial Reporting Standards (2005-2012), an attempt is made to understand the culture on the part of companies and investors about these costs as well as whether the investment in these costs is made consciously with the long-term aim of developing, or linked to the tax benefit they offer.</em>

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Shpyrko, Olga, Svitlana Semenova, and Olena Kolumbet. "TRANSITION OF UKRAINIAN ENTERPRISES TO INTERNATIONAL ACCOUNTING AND REPORTING STANDARDS: THE ROLE OF MULTINATIONAL CORPORATIONS." Collection of scientific research papers State University of Infrastructure and Technologies Section “Economics and Management”, no. 57 (April 10, 2025): 105–16. https://doi.org/10.32703/2664-2964-2025-57-105-116.

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Ukrainian enterprises face a number of problems during the transition to international financial reporting standards on their own initiative or in a mandatory manner in accordance with the requirements of the law. Analysis of these problems, their systematization, characterization will allow to determine the most effective ways to overcome them, prepare for the transition to IFRS, support such entities so that they can take full advantage of the use of international standards to popularize them in Ukrainian business, ensure transparency and investment attractiveness. A special role in this pro

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Suleymanov, N. S. "Comparative Analysis of the Major Points Under FAS Revenue, RAS 2/2008 Accounting for Construction Contracts, IFRS 15 Revenue on Contracts with Buyers and Recommendations for Refine the Draft Standard." Accounting. Analysis. Auditing 11, no. 4 (2024): 60–72. http://dx.doi.org/10.26794/2408-9303-2024-11-4-60-72.

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The paper is relevant because it addresses the absence of regulatory documents for determining work completion and accounting revenue recognition in non-construction industries. The study aimed to analyze the innovations of the draft FAS Revenue in accounting, specifically regarding revenue and income recognition. It also aimed to identify major discrepancies with the currently applicable IFRS 15 Revenue on Contracts with Buyers and RAS 2/2008 Accounting for Construction Contracts. Also, the work endeavours developing recommendations for refine the draft FAS Revenue on revenue recognition and

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O’Sullivan, Amy K., Milton C. Weinstein, Ankur Pandya, et al. "Cost-Effectiveness of Posaconazole vs Fluconazole in the Prevention of Invasive Fungal Infections among Patients with Graft-Versus-Host Disease (GVHD) in the US." Blood 110, no. 11 (2007): 3336. http://dx.doi.org/10.1182/blood.v110.11.3336.3336.

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Abstract Trial data suggest that posaconazole is similar to fluconazole in preventing invasive fungal infections (IFIs) among allogeneic progenitor cell transplant recipients with graft-versus-host disease (GVHD). We estimated the cost-effectiveness of posaconazole versus fluconazole in this population in the US. A decision-analytic model was developed to estimate the average per patient treatment costs, IFIs avoided, life-years gained, and incremental cost per life-year gained of prophylaxis (2006 US$). The model extrapolates the trial results to a lifetime horizon to include long-term mortal

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Hossfeld, Christopher. "The Effects of Applying the ELI Recommendations for Corporate Sustainability: Illustrative Examples." Accounting, Economics, and Law: A Convivium 15, s1 (2025): s89—s105. https://doi.org/10.1515/ael-2024-0017.

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Abstract In the last two decades new forms of distributions to shareholders such as share buybacks have found their way in standard dividend distribution policies of companies. Also, accounting rules have evolved and refer nowadays more to fair value consideration (for example in IFRS) which leads to an increased recognition of unrealised profits in distributable profits. The European Law Institute (ELI) recommendations (Biondi, Yuri, Colin Haslam and Corrado Malberti. 2025. “ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability.” Accounting, Economics, and Law:

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Marzana Mithila. "Accounting transparency: The secret weapon of trustworthy businesses." International Journal of Science and Research Archive 15, no. 2 (2025): 384–96. https://doi.org/10.30574/ijsra.2025.15.2.1237.

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In an environment where trust and regulatory scrutiny is becoming common place, transparent accounting has moved from a need for conformity to a requirement for success. This article explores how transparent financial practices, such as real-time auditing, integration of ESG (Environmental, Social, Governance), and proactive disclosure of risks, act as drivers of the trust that is built with investors, employees and customers. Using examples of companies such as Buffer, the startup which found out that radical salary and revenue transparency was the key to scaling success, and Microsoft, which

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Li, Hua, Jia Zhu, James J. Flamming, Jack O'Connell, and Michael Shrader. "Practical experience with full-scale structured sheet media (SSM) integrated fixed-film activated sludge (IFAS) systems for nitrification." Water Science and Technology 71, no. 4 (2014): 545–52. http://dx.doi.org/10.2166/wst.2014.397.

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Many wastewater treatment plants in the USA, which were originally designed as secondary treatment systems with no or partial nitrification requirements, are facing increased flows, loads, and more stringent ammonia discharge limits. Plant expansion is often not cost-effective due to either high construction costs or lack of land. Under these circumstances, integrated fixed-film activated sludge (IFAS) systems using both suspended growth and biofilms that grow attached to a fixed plastic structured sheet media are found to be a viable solution for solving the challenges. Multiple plants have b

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O’Sullivan, Amy K., Ankur Pandya, David Thompson, et al. "Cost-Effectiveness of Posaconazole Versus Standard Azole Therapy in the Prevention of Invasive Fungal Infections among High-Risk Neutropenic Patients in the U.S." Blood 108, no. 11 (2006): 3311. http://dx.doi.org/10.1182/blood.v108.11.3311.3311.

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Abstract In a recent clinical trial, posaconazole was found to be superior to standard azole therapy (i.e., fluconazole or itraconazole) in preventing both invasive fungal infections (IFIs) and in reducing overall mortality among high-risk neutropenic patients. We conducted a cost-effectiveness analysis based on trial results from a U.S. perspective. A decision-analytic model was developed to estimate the cost-effectiveness of antifungal prophylaxis among patients with acute myelogenous leukemia (AML) or myelodysplastic syndromes (MDS) at high risk of developing an IFI due to chemotherapy-indu

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Israel, S. AKINADEWO (. FCA Ph.D), J. ADEBOWALE Olajide, I. FAGBOMEDO Bukola, M. LAWAL Adenike, and S. OYEWOLE Kehinde. "Determinants of Investment Property Choice: an Empirical Analysis of Nigeria Listed Firms." Journal of Economics, Finance And Management Studies 07, no. 05 (2024): 2570–81. https://doi.org/10.5281/zenodo.11190068.

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In order to investigate the factors influencing the choices of investment properties of the firms listed on Nigeria Exchange Group (NGX), this study carried out an empirical investigation. 155 businesses that were listed on the Nigerian Exchange Group (NGX) as of December 31, 2022, made up the study's population. A purposive sampling strategy was used to select a sample size of fifty-five firms. Data were obtained from the companies' audited annual financial reports for the years 2012-2022. Panel data regression (PDR) was utilized for the analysis of data. The findings showed that the accounti

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Uglava, Diana. "ACCOUNTING AND FINANCIAL REPORTING ISSUES OF PENSION FUNDS IN GEORGIA." Economic Profile 18, no. 1(25) (2023): 18–24. http://dx.doi.org/10.52244/ep.2023.25.10.

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In Georgia, A pension fund includes pension contributions made by employers, employees, the government, as well as any investment returns, gains or losses accrued on pension assets. The amount of accumulated funds depends on the amount of individual contributions, the profit of the fund and the number of participants. The pension system is a source of long-term financial resources, which contributes to the development of the capital market, the latter having a positive effect on the country's economy. Implementation a private pension system in our country is the most optimal decision, which wi

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Salewski, Marcus, Torben Teuteberg, and Henning Zülch. "Short-term and long-term effects of IFRS adoption on disclosure quality and earnings management." Corporate Ownership and Control 13, no. 2 (2016): 556–79. http://dx.doi.org/10.22495/cocv13i2c3p6.

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This study investigates the effect of IFRS adoption on the transparency of financial reporting in Germany. For a sample period from 1995 to 2012, we analyze the development of the degree of earnings management and of disclosure quality using discretionary accruals and disclosure quality scores from an annual report ‘beauty contest’ published by a German business journal as proxies. We find that IFRS adoption is associated with an increase in disclosure quality and with an initial increase in the extent of earnings management. We argue that the latter is driven by factors such as low compliance

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Ryoba, Chacha, and Henry Chalu. "The Mediating Role of IFRS Implementation on the Relationship between Cultural Dimensions and Accounting Practices of the Multinational Companies Operating in Tanzania." Business Management Review 26, no. 1 (2023): 1–17. http://dx.doi.org/10.56279/bmrj.v26i1.1.

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This paper examines the mediation role of International Financial Reporting Standards (IFRS) implementation at the firm level on the influence of cultural dimensions (power distance, individualism, uncertainty avoidance, masculinity, long-term orientation, and indulgence) on accounting practices of the multinational companies (MNCs) operating in Tanzania. Data was gathered from 209 accountants, auditors, finance managers, and directors of the MNCs. Hypotheses were tested using Ordinary Least Square (OLS) regression based on Hayes PROCESS macro tool. The study results reveal that the IFRS imple

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Ovharhe, Orugba Harry, and Amarachukwu Mary Abada. "IFRS Adoptions on Entrepreneurial Intentions: The Nigeria Experience from 2006-2017." American Journal of Social Development and Entrepreneurship 2, no. 2 (2023): 23–36. http://dx.doi.org/10.54536/ajsde.v2i2.1576.

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This study investigated pre and post-IFRS adoption and entrepreneurial intentions from 2006-2017 using Panel Data from annual financial statement of quoted companies. Data for the study were obtained from secondary sources and analysed using Eview9 statistical package namely: ADF Unit Root Test, Panel Cointegration test; Bayesian Error Correction Model, Panel OLS among others. Data for the work were drawn with purposive sampling techniques from samples of 72 observations Nigeria stock exchange statistical Bulletins. The R-square (Coefficient of Determination) shows an explanation of Pre IFRS (

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Muñoz Mendoza, Jorge Andrés, Carmen Lissette Veloso Ramos, Sandra María Sepúlveda Yelpo, Carlos Leandro Delgado Fuentealba, and Rodrigo Alberto Fuentes-Solís. "Impact of earnings management on agency costs: evidence from MILA markets." Baltic Journal of Management 16, no. 2 (2021): 247–75. http://dx.doi.org/10.1108/bjm-04-2020-0112.

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PurposeThe purpose of this article is to analyze the effects of accruals-based earnings management (AEM), International Financial Reporting Standard (IFRS) adoption and stock market integration for firms that belong to Latin-American Integrated Market (MILA).Design/methodology/approachThe GMM estimator was used according to Arellano and Bover (1995) for panel data on a sample of 478 non-financial companies between 2000 and 2016. Multilevel mixed models was used for the robustness analysis.FindingsAEM practices significantly and dynamically reduce agency costs. This result suggests companies us

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Wook-Bin, Leem, and Jee Hoon Yuk. "Effect Of The IFRS Adoption On The Cost Of Capital: Evidence From Korea." Journal of Applied Business Research (JABR) 34, no. 2 (2018): 209–16. http://dx.doi.org/10.19030/jabr.v34i2.10120.

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This study investigates whether the cost of capital of Korean listed firms was substantially reduced after the IFRS adoption in long-term aspect and which firms listed in KOSPI or KOSDAQ market had been more enjoyed the benefit. Prior studies related to this subject don’t provided consistent results and have limitations of insufficiency of research periods and generalization problem. Therefore, this study analyzes the positive effect of the IFRS adoption in Korea using long-term based approach and differential measurements (CAPM and WACC) to facilitate generalization. Results of the study foun

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Hoon Yuk, Jee, and Wook Bin Leem. "The effects of the International Financial Reporting Standards (IFRS) adoption on earnings quality: evidence from Korea." Investment Management and Financial Innovations 14, no. 3 (2017): 243–50. http://dx.doi.org/10.21511/imfi.14(3-1).2017.08.

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This study investigates whether earnings quality of Korean listed firms was substantially improved after the IFRS adoption in long-term aspect and which firms listed in KOSPI or KOSDAQ market had been more enjoyed the benefit. Prior studies related to this subject don’t provide consistent results and have a limitation of insufficiency of research periods. Therefore, this study analyzes the positive effect of the IFRS adoption in Korea using long-term based approach and comparative analysis on each Korean stock market. Furthermore, this study considered Korean specific institutional environment

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Góis, Alan Diógenes, Gerlando Augusto Sampaio Franco de Lima, Nádia Alves de Sousa, and Mara Jane Contrera Malacrida. "The Effect of National Culture on the Relationship between IFRS Adoption and the Cost of Equity Capital." Journal of International Accounting Research 17, no. 3 (2018): 69–85. http://dx.doi.org/10.2308/jiar-52192.

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ABSTRACT In this study we evaluated the effect of national culture on the relationship between IFRS adoption and the cost of equity capital in 2,692 large firms from 31 countries, covering the period 2002–2007. National culture was proxied by six dimensions: power distance, uncertainty avoidance, individualism, masculinity, long-term orientation, and indulgence. IFRS reduced the cost of equity capital when national culture was not included in the regression, and when power distance was included. Cost of equity capital was low in countries with high levels of uncertainty avoidance and indulgenc

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PERJUCI, Edona, and Arber HOTI. "The Effects of International Financial Reporting Standards Implementation on the Financial Performance and Position of Businesses in Developing Countries: Evidence from Kosovo." International Journal of Applied Economics, Finance and Accounting 13, no. 1 (2022): 1–9. http://dx.doi.org/10.33094/ijaefa.v13i1.557.

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The International Financial Reporting Standards (IFRS), which are now used in many countries around the world, are an important step in the international development of financial reporting and auditing as they create international harmonization and a common language of financial reporting and accounting between companies and countries. Given Kosovo's recent adoption of IFRS, the purpose of this study is to undertake an empirical examination of the implementation of IFRS for enterprises that are legally obliged to comply with these standards. The research quantifies the impact of these standard

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Cinta Nikita Aulia, Devi Mayasari, Ayuni Affina Hernawan, Caroline Sima Br Ginting, and Bana Ahmad Gautama. "Analisis Perbedaan Penyusunan Laporan Keuangan Konsolidasi pada Perusahaan di Indonesia dengan Konvergensi IFRS dan PSAK 22." Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi 2, no. 3 (2024): 399–408. http://dx.doi.org/10.61132/anggaran.v2i3.795.

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The purpose of this study is to determine how IFRS 22 and IFRS 3 differ from each other with respect to business combinations as they relate to the compilation of consolidated financial statements for Indonesian companies. Because this strategy gives researchers an idea of how the topic of debate has evolved, a qualitative method that uses a review literature approach is the type of method used. Secondary data that has been examined to generate a description of the research topic is the source of the data used. The study shows that IFRS 22 and IFRS 3 differ in several areas, including the pres

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Oladapo, Olusola Gabriel, Gboyega Olopade, Olusola Michael Akinmoyewa, Ishaku Solomon Kachalla, Abuh Okpanachi, and Nash Fom Joseph. "Impact of International Financial Reporting Standards (IFRS) Adoption on Financial Performance Metrics of Deposit Money Banks in Nigeria." Path of Science 11, no. 5 (2025): 1007. https://doi.org/10.22178/pos.117-6.

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This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the financial performance metrics of Nigerian deposit money banks. Using an explanatory research design and secondary data from eleven selected banks listed on the Nigerian Stock Exchange, the study analyses profitability (Return on Assets), liquidity (Current Ratio), and leverage (Debt to Equity Ratio) before and after IFRS implementation from 2011 to 2013. Regression analysis results reveal significant differences between Nigerian Generally Accepted Accounting Principles (NNGAAP) and Internationa

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Alidarous, Manal, and Fouad Jamaani. "The Concurrent Effects of IFRS Mandate and Formal Institutional Quality on the Aftermarket Performance of IPO Firms in Emerging Countries." International Journal of Financial Research 12, no. 3 (2021): 320. http://dx.doi.org/10.5430/ijfr.v12n3p320.

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This paper provides the first empirical investigation seeking to find whether International Financial Reporting Standards (IFRS) mandate, changes in the quality of formal institutions, or, the concurrent effect of these two elements can explain the ongoing phenomenon of the aftermarket performance difference of Initial Public Offerings (IPO) firms. We perceive little awareness of the concurrent effect of IFRS mandate and the quality of formal institutions in emerging countries, although these nations account for more than half of the IFRS mandating countries. We employ numerous Difference-in-D

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Jamaani, Fouad. "The Vanishing Role of IFRS Application on the Performance of Saudi Arabian IPO Companies." International Journal of Financial Research 14, no. 1 (2023): 1. http://dx.doi.org/10.5430/ijfr.v14n1p1.

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This research investigates the long-term impact of the International Financial Reporting Standards (IFRS) regulation on the performance of Initial Public Offering (IPO) corporations in developing market nations. The research employs 124 IPO companies listed in Saudi Arabia from 2003 to 2019 using Difference-in-Differences (DiD) estimation. It was discovered that enforcing the use of IFRS provides no role on the performance of IPO companies in the long-run. On the secondary market, where there was low information asymmetry, the IFRS did not enhance the aftermarket performance of IPO corporation

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Khurshid Mamasobirovich Misirov. "PRECISE FEATURES OF RAILROAD ENTERPRISES' LONG-TERM ASSET ORGANIZATION BASED ON INTERNATIONAL STANDARDS." International Journal on Economics, Finance and Sustainable Development 5, no. 12 (2023): 103–9. http://dx.doi.org/10.31149/ijefsd.v5i12.5053.

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In the article, accounting for long-term assets for the organization of accounting of railway enterprises based on IFRS, bookkeeping accounting, formation of financial statements and fixed assets, attention is focused on aspects of improving the accounting of intangible assets, long-term financial investments.

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Kaminska, Tetiana. "Ujawnianie długoterminowych aktywów trwałych przeznaczonych do sprzedaży według MSSF." Zarządzanie Finansami i Rachunkowość 3, no. 3 (2015): 81–92. http://dx.doi.org/10.22630/zfir.2015.3.3.26.

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The article is devoted to the problems of the reflection of long-term assets destined for sale and discontinued activity in financial accounting system in accordance with requirements of the International Accounting Standards (IAS). The purpose of the article is to highlight order of treatments for the full reflection of long-term assets and discontinued activity in the accounting and reporting. Requirements of International Financial Reporting Standard 5 “Non-current Assets Held for Sale and Discontinued Operations” on accounting of long-term assets destined for sale are analyzed in the artic

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Alqisi, Emad, Omar Alsinglawi, Amer Shakour, and Nawal Abu Darwish. "Enhancing risk management and value creation in Jordanian insurance companies: The impact of IFRS." International Journal of Innovative Research and Scientific Studies 8, no. 4 (2025): 698–706. https://doi.org/10.53894/ijirss.v8i4.7917.

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This study examines how adopting International Financial Reporting Standards (IFRS) helps Jordanian insurance companies manage risks and improve their market value. By analyzing financial statements from 21 insurance firms listed on the Amman Financial Market, the study found that IFRS adoption is closely linked to financial stability. The most widely used IFRS policies were cash flow risk management (50%) and fair value risk management (40%). The findings demonstrate a clear, positive relationship between IFRS adoption and company valuation, highlighting its role in building investor trust. F

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Spadafora, David. "Short-term Costs for Long-term Benefits." Journal of Library Administration 52, no. 1 (2012): 108–23. http://dx.doi.org/10.1080/01930826.2012.629967.

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Nornubari, Nwinkonzor, and Ndubuisi Odoemelam. "Impact of IFRS Adoption on Value Relevance of Accounting Earnings of Quoted Manufacturing Firms in Nigeria." International Journal of Research and Scientific Innovation XI, no. X (2024): 931–53. http://dx.doi.org/10.51244/ijrsi.2024.1110071.

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This study investigates the impact of International Financial Reporting Standards (IFRS) adoption on the value relevance of accounting earnings for quoted manufacturing firms in Nigeria. With the increasing adoption of IFRS globally, it is crucial to understand its effect on the relevance of financial information to investors, particularly in emerging markets. A sample of nine companies listed on the Nigerian Exchange Limited (NGX) from 2006 to 2022 was analyzed to evaluate how earnings per share (EPS) and book value per share (BVPS) responded to IFRS adoption. Ordinary Least Squares (OLS) reg

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Goodman, Allen C., Eleanor Nishiura, Janet R. Hankin, Harold D. Holder, and John M. Tilford. "Long-Term Alcoholism Treatment Costs." Medical Care Research and Review 53, no. 4 (1996): 441–64. http://dx.doi.org/10.1177/107755879605300404.

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Gournay, Sam. "Costs in the long term." British Journal of Healthcare Management 22, no. 1 (2016): 5. http://dx.doi.org/10.12968/bjhc.2016.22.1.5.

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Tawiah, Vincent, and Pran Boolaky. "Consequences and determinants of IFRS convergence in India." International Journal of Accounting & Information Management 28, no. 2 (2020): 303–22. http://dx.doi.org/10.1108/ijaim-06-2019-0062.

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Purpose The purpose of this paper is to provide evidence of how convergence to International Financial Reporting Standards (IFRS) impacts accounting values and the determinants of variation in equity adjustments among Indian companies. Design/methodology/approach Using a sample of 323 listed companies, the authors empirically test whether there is a significant difference between converged IFRS (Ind.AS) and Indian Generally Accepted Accounting Principles (GAAP) (AS) reported figures and ratios and why companies adjust differently. Findings This paper reveals that fair valuation under Ind.AS ca

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Ogbenjuwa, Emmanuel I., and Friday E. Akpan. "Analyzing the Effects of the Adoption of International Financial Reporting Standards by Listed Companies in Nigeria." International Journal of Research and Innovation in Social Science VIII, no. VIII (2024): 625–49. http://dx.doi.org/10.47772/ijriss.2024.808051.

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This study is on implementation of International Financial Reporting Standards (IFRS) by reporting entities in Nigeria. Since Nigeria adopted IFRS in 2010, managers of reporting entities have been confronted with organizational changes both in the structures and processes of financial reporting. Previous studies have not assessed the claims that adopting IFRS improves the quality of financial reports and managerial efficiency. This study evaluated the assertion that IFRS adoption impacts the quality of financial reports, operational costs, and operational efficiencies of management. The theore

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Lakew, Deresse Mersha, and Mohammed Getahun Musa. "PREPAREDNESS TO TEACH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN ETHIOPIA: A STUDY ON SELECTED UNIVERSITIES." Business Excellence and Management 9, no. 3 (2019): 6–18. http://dx.doi.org/10.24818/beman/2019.9.3-01.

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Modern type of business organizations was started in Ethiopian before hundred years ago and the number is tremendously increasing nowadays. However, there was no one set of generally accepted accounting standard used by business organization in the country till December 2014 when IFRS was proclaimed as the law of the land. Though IFRS was accepted for financial reporting in the country starting from 2014, the level of preparedness in teaching IFRS in Ethiopian universities was not studied. This paper is aimed at identifying problems in teaching IFRS among teachers in Ethiopia universities. To

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KORSHYKOVA, Renata, and Alla OZERAN. "Assessment of long-term receivables of public enterprises." Fìnansi Ukraïni 2021, no. 9 (2021): 117–28. http://dx.doi.org/10.33763/finukr2021.09.117.

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The paper considers the main methodological aspects of accounting for long-term receivables of state-owned enterprises in accordance with international financial reporting standards and national accounting regulations (standards) (NAR(S)). At the same time, attention has been focused on the valuation of the asset and the method of reflection its initial and book value in the accounting. The study examines the procedure for determining the initial and carrying amount of long-term receivables in accordance with IFRS and illustrates the difference in the essence of the terms "present value" and "

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Bohušová, Hana. "IFRS and US GAAP convergence in the area of borrowing costs." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 3 (2009): 21–32. http://dx.doi.org/10.11118/actaun200957030021.

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An agreement from Norwalk was issued in September 2002 on the basis of negotiations of Financial Accounting Standards Board (FASB) a International Accounting Standards Board (IASB) for the elimination of restrictions in the form of two different systems of financial reporting. The aim is to ensure absolute compatibility of existing U.S. GAAP and IFRS and the coordination of work programs in the future. Document Memorandum of Understanding was issued in 2006 in the frame of ongoing process of convergence, in which the FASB and IASB confirm their intention to create high-quality and global finan

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Zakari, Murtala. "International Financial Reporting Standard (IFRS) Adoption and Its Impact on Financial Reporting: Evidence from Listed Nigeria Oil and Gas Companies." Asian Journal of Finance & Accounting 9, no. 1 (2020): 464. http://dx.doi.org/10.5296/ajfa.v9i1.11407.

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This study seeks to investigate the impact of IFRS adoption on financial reporting in Nigeria Oil and Gas sector; whether it leads to significant financial reporting improvement in terms of value addition and quality; whether it reduces information asymmetry and increases investors’ confidence and understanding of the financial reports. To achieve this, data were collected from financial statements prepared using IFRS for the periods 2012-2016, and financial statements prepared using Nigeria GAAP for the periods 2007-2011, i.e. pre and post IFRS adoption in Nigeria for a period of 5years each.

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KYTAICHUK, Tatiana. "COMPOSITION AND ASSESSMENT OF BIOLOGICAL ASSETS ACCORDING TO NATIONAL ACCOUNTING STANDARDS (PUBLIC SECTOR ACCOUNTING STANDARDS) 136 “BIOLOGICAL ASSETS”." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 5 (45) (May 2019): 176–84. http://dx.doi.org/10.37128/2411-4413-2019-5-19.

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In particular, a number of concepts that underpin ISFRPS are not used in Ukraine. These include: the priority of the economic content of operations over their juridical form, the concept of future economic benefits and utility of potential. The differences in requirements to accounting and reporting preparation related a different classification of assets and liabilities, income and expenses, as well as the lack of requirements and practices for the application of some accounting methods adoptedin ISFRPS. In Ukraine, the process of reforming the accounting and financial reporting system in the

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Berto, Patrizia, and Stefania Lopatriello. "Long-term social costs of hypertension." Expert Review of Pharmacoeconomics & Outcomes Research 3, no. 1 (2003): 33–40. http://dx.doi.org/10.1586/14737167.3.1.33.

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McClelland, Alison. "Long-Term Unemployment: Costs and Responses." Australian Economic Review 26, no. 2 (1993): 26–30. http://dx.doi.org/10.1111/j.1467-8462.1993.tb00779.x.

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Meyer, Jack. "Long-Term Trends In Healthcare costs." American Pharmacy 25, no. 4 (1985): 40–46. http://dx.doi.org/10.1016/s0160-3450(16)32669-1.

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Karlsson, Martin, Les Mayhew, Robert Plumb, and Ben Rickayzen. "Future costs for long-term care." Health Policy 75, no. 2 (2006): 187–213. http://dx.doi.org/10.1016/j.healthpol.2005.03.006.

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Wahyuni, Putri Dwi. "The Role of IFRS S1 and S2 in Enhancing Transparency and Accountability of ESG Reports: A Systematic Review." Asian Journal of Economics, Business and Accounting 25, no. 1 (2025): 1–12. https://doi.org/10.9734/ajeba/2025/v25i11628.

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This study aims to analyze the role of IFRS S1 and S2 in improving transparency and accountability of Environmental, Social, and Governance (ESG) disclosures. This study uses the Systematic Literature Review (SLR) method by analyzing 35 articles published in Scopus reputable international journals. The results show that IFRS S1 and S2 have the potential to improve the quality of sustainability reporting by providing clear and standardized guidance. The implementation of these standards can assist companies in disclosing relevant information regarding ESG policies and strategies, as well as rel

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Mehrani, Sasan, and Adalet Tofiq. "Factors influencing IFRS 13 adoption in enhancing financial report accuracy." Edelweiss Applied Science and Technology 9, no. 1 (2025): 749–58. https://doi.org/10.55214/25768484.v9i1.4246.

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This study aims to identify the factors affecting the adoption of IFRS 13 and its significance in improving financial report accuracy among employees at various financial institutions in Erbil, Iraq. The research unveils various findings that require further exploration, such as the roles of regulatory factors, organizational dynamics, market pressures, technical expertise and knowledge, economic conditions, and external influences on educational or professional development incorporated with institutionalism in IFRS 13 adoption. This finding of the current study illustrates clearly that the ad

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Nurgalieva, R. N., Y. A. Veriga, and E. V. Koba. "On the application of 5 IFRS “For long-term assets held for sale and discontinued operations”." Bulletin of "Turan" University, no. 2 (July 3, 2023): 26–37. http://dx.doi.org/10.46914/1562-2959-2023-1-2-26-37.

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The global crisis and the global coronavirus pandemic have had a significant impact on the performance of the restaurant and hotel business. The volume of sales turnover has significantly decreased. The second quarter of 2020 was marked by a record collapse in the turnover of restaurants – by 49.7% [1, 2, 3]. The same trend is observed in Kazakhstan and Ukraine. For almost a year, many hotel and restaurant buildings have been empty. A significant part of them are re-profiled as trading enterprises with food products, rented out or, more often, put up for sale. The widespread sale of objects of

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Badi, Abd elmadjid, Tahar Makhloufi, and Abd kader Garadi. "The Impact of International Standards (IAS/IFRS) on Financial Analysis: Case Study of ENIEM." Finance and Business Economies Review 6, no. 1 (2022): 39–59. http://dx.doi.org/10.58205/fber.v6i1.1333.

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This article deals with how to do the financial analysis according to the standards (IAS/IFRS), adopted by the Algerian Financial Accounting System (SCF-2007), which was applied to Algerian institutions on January 1, 2010. It was found from the applied study (the case of ENIEM Corporation) that the preparation of its financial statements according to the international accounting standards, this preparation greatly facilitated the study of the budget and calculating the result using the tools of financial analysis, where a judgment was reached on the financial position of the institution. The r

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