scholarly journals THE CURRENT STATE OF APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN UKRAINE.

2016 ◽  
pp. 22-30 ◽  
Author(s):  
B. Zasadnyi ◽  
Keyword(s):  
Financial Reporting ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Current State

scholarly journals Information on Expenses in Reporting by Segments of Organizations with Seasonal Activities

Auditor ◽  
2018 ◽  
Vol 4 (5) ◽  
pp. 32-38 ◽  
Author(s):  
П. Баранов ◽  
P. Baranov ◽  
Инна Федорова ◽  
Inna Fedorova
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Current State ◽  
State Of Research

In the process of the survey, the requirements of Russian accounting standards and international financial reporting standards were reviewed, the current state of research in segmentation reporting by organizations with seasonal activities, as well as the disclosure of expenditure information was studied. Th e necessity of disclosure in the reporting of indicators for the seasonal and inter-seasonal periods of the organization’s activity is justified.

scholarly journals Current state of accounting in Slovak Republic in the conditions of globalization

2021 ◽  
Vol 129 ◽  
pp. 10011
Author(s):  
Filip Rebetak ◽  
Viera Bartosova
Keyword(s):  
Financial Reporting ◽  
Slovak Republic ◽  
Value Added ◽  
Economic Life ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Current State ◽  
The World ◽  
The Impact

Research background: Globalization currently impacts every aspect of economic life. Accounting and the law that govern it are no exceptions. The interconnectedness of companies across state boundaries brings with itself challenges to the accounting practices around the world. The globalization in the world of accounting is represented with the movement for harmonization of accounting practices around the world. International Financial Reporting Standards (IFRS) are a vehicle for that harmonization. Slovak Republic also allows companies to publish their financial statements in accordance with the IFRS standards. Therefore, it is important to study them and their effect on Slovak accounting law and practice. Purpose of the article: In this article, we will look at the accounting harmonization that resulted from the globalization of the world economy and the impact it had on accounting in the Slovak Republic. We will also look closer at International Financial Reporting Standards (IFRS) in Slovak Republic – their use, regulations governing them and potential implications for future. Methods: We use the methods of analysis and synthesis of current literature and law concerning the regulation of accounting in Slovakia with the focus on the impact of globalization on it. We then analysed the current state of use of International Financial Reporting Standards in Slovakia. Findings & Value added: We found a high level of accounting harmonization with the European Union.

scholarly journals The Analysis of Problems in Application of International Financial Reporting Standards in Kosovo

2015 ◽  
Vol 2 (1) ◽  
pp. 90
Author(s):  
Agim Kastrati
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
International Financial Reporting Standards ◽  
Practical Implementation ◽  
Special Role ◽  
Reporting Standards ◽  
Financial Reports ◽  
Financial Reporting Standards ◽  
Current State

Financial reporting, in terms of the internationalization of business, has a special role because the preparation of the complete and exact information is vital for users of financial statements, to support their decisions. Recent years in many countries there is a tendency towards harmonization of the use of International Financial Reporting Standards (IFRS). In this sense IFRS represent a set of accounting standards that enable the compilation of comprehensive and transparent financial reports. In Kosovo, since 2011, with the Law on financial reporting has become mandatory application of IFRS for all entities. Fulfilling this obligation, except different priorities, often presents numerous difficulties for entities in their practical implementation. The practical application of IFRS for entities presents a problem because of the complexity of these standards and frequent changes made by the makers of these standards. Analysis of the collected data enables the detection of the current state of practical implementation of IFRS and problems during the implementation of accounting standards by entities. Based on data collected from the practical problems of economic units, will made recommendations in order to assist professionals in the accounting field, without damaging the quality of financial information.

Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

Recognition Of Revenue In Mobile Phone Companies Under IFRS 15

2019 ◽  
Vol 118 (10) ◽  
pp. 181-196
Author(s):  
Layth Ali Hammadi Al-Tamimi ◽  
Abbas Alwan Sharif ◽  
Murtadha Mohammed Shani
Keyword(s):  
Mobile Phone ◽  
Financial Reporting ◽  
International Financial Reporting Standards ◽  
Administrative Staff ◽  
Reporting Standards ◽  
Revenue Recognition ◽  
Important Conclusion ◽  
Know How ◽  
Financial Reporting Standards

The aim of this research is to find out the adequacy and appropriateness of revenue recognition procedures in mobile phone companies and to know how well they comply with international financial reporting standards. The most important conclusion reached by the researcher is the lack of experience and know-how in the accounting and administrative staff working in most mobile phone companies. The most important recommendations of the research are the need to provide an efficient accounting and administrative staff with sufficient experience and know-how in the methods of recognizing revenues generated by mobile phone companies.

Composition and characteristics of the financial statements elements in accordance with IFRS

2020 ◽  
pp. 36-42
Author(s):  
Mohammad Tariq Jassim
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Current Trends ◽  
Similarities And Differences ◽  
Qualitative Characteristics

In a market economy, the role of International Financial Reporting Standards is increasing. In order to understand their significance in modern conditions it seems necessary to consider the peculiarities of evolution of IFRS formation. The article reflects actual issues concerning the role and significance of International Accounting and Reporting Standards in modern conditions. The author has defined the necessity of applying International Accounting and Reporting Standards by Russian companies. The article highlights the main elements and users of financial statements prepared on the basis of IFRS, and analyzes the similarities and differences that exist in the formation of financial statements, based on the requirements of IFRS and RAS. The main qualitative characteristics of financial statements are considered in detail. Based on the results of the research, the author has identified current trends in the transition to international financial reporting standards.

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