ifrs 2
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Author(s):  
Robert M. Gillenkirch ◽  
Olaf Korn ◽  
Alexander Merz

This paper investigates the economic consequences of the mandatory adoption of International Financial Reporting Standard 2 (hereafter, “IFRS 2”) on firms’ choices between alternative executive compensation instruments. With a unique, hand-collected dataset that contains design elements of stock option plans, we find that the adoption of IFRS 2 affects both the decision to keep or to give up stock options and the choice of alternative equity compensation instruments. In contrast to recent evidence from the United States, we find that the majority of firms replacing stock options by other equity instruments switched to performance shares, not to restricted stock. Our dataset allows us to relate firms’ reactions to IFRS 2 to the three major rationales explaining stock option compensation practice, namely, optimal contracting, managerial rent extraction, and perceived cost. Our results suggest that all three rationales contribute to explaining changes in compensation design because firms with sophisticated option plans tend to keep their options, whereas design decisions by firms abandoning options are related to a lack of shareholder power.



2020 ◽  
Vol 6 (Extra-B) ◽  
pp. 71-75
Author(s):  
Alla Aleksandrovna Elakova

Currently, the implementation of the Program for the Development of Federal Accounting Standards for 2019 - 2021, approved by the Order of the Ministry of Finance of Russia No. 83n dated 05.06.2019, is being carried out and certain results of this work can be stated. These include changes in the content of a number of existing standards. First of all, it should be noted the amendments already adopted to PBU 1/2008 "Accounting Policy of the Organization", adopted and coming into force for reporting for 2022 "Accounting for Leases" (PBU 25/2018), as well as amendments to the standards that have come into force for reporting for 2020 “Accounting for State Aid” (PBU 13/2000), “Accounting for Calculations of Corporate Income Tax” (PBU 18/02), “Information on Discontinued Operations” (PBU 16/02). But the breakthrough year, based on the reform program, promises to be 2021, from the beginning of which the application of seven new standards should begin, including the FSBU "Inventories".    



2020 ◽  
Vol 6 (Extra-B) ◽  
pp. 71-75
Author(s):  
Alla Aleksandrovna Elakova

Currently, the implementation of the Program for the Development of Federal Accounting Standards for 2019 - 2021, approved by the Order of the Ministry of Finance of Russia No. 83n dated 05.06.2019, is being carried out and certain results of this work can be stated. These include changes in the content of a number of existing standards. First of all, it should be noted the amendments already adopted to PBU 1/2008 "Accounting Policy of the Organization", adopted and coming into force for reporting for 2022 "Accounting for Leases" (PBU 25/2018), as well as amendments to the standards that have come into force for reporting for 2020 “Accounting for State Aid” (PBU 13/2000), “Accounting for Calculations of Corporate Income Tax” (PBU 18/02), “Information on Discontinued Operations” (PBU 16/02). But the breakthrough year, based on the reform program, promises to be 2021, from the beginning of which the application of seven new standards should begin, including the FSBU "Inventories".    











2018 ◽  
Vol 1 (1) ◽  
pp. 13-17
Author(s):  
Ida Rosnidah ◽  
Juwenah Juwenah ◽  
Apri Dwi Astuti ◽  
Kayati Kayati
Keyword(s):  

Tujuan kegiatan Program Sosialisasi Akuntansi Keuangan Berdasarkan SAK Berbasis IFRS di SMK Veteran Kota Cirebon  untuk meningkatkan kemampuan dan kualitas Sumber Daya Manusia khususnya para siswa SMK Veteran di Kota Cirebon dalam bidang ilmu akuntansi keuangan berdasarkan SAK berbasis IFRS, sehingga dapat dijadikan bibit-bibit unggul yang potensial untuk diasah menjadi Akuntan Profesional masa depan. Metode pelaksanaan yang dilakukan dalam kegiatan ini adalah : (1) memberikan sosialisasi terkait materi  terbaru mengenai perkembangan akuntansi terutama tentang SAK Berbasis IFRS, (2) sosialisasi mengenai motivasi belajar akuntansi berdasarkan SAK Berbasis IFRS dan motivasi kerja dalam bidang akuntansi. Hasil dari kegiatan adalah meningkatnya pengetahuan tentang SAK serta IFRS. Hal ini dilihat dari hasil pre test yang disebar oleh tim pelaksana danmeningkatnya motivasi para siswauntuk memilih bekerja didunia akuntan dan menjadi akuntan yang profesional dengan mengambil jurusan akuntansi jika melanjutkan ke jenjang pendidikan yang lebih tinggi..Kesimpulan pada kegiatan pengabdian ini  antara lain adanya peningkatan pengetahuan  para siswa tentang informasi terbaru pada dunia akuntansi dimana sekarang sudah berbasis IFRS. Hal ini dibuktikan dengan hasil pre test.Meningkatnya motivasi untuk bekerja menjadi akuntan yang profesional..



2015 ◽  
Vol 89 (12) ◽  
pp. 460-475
Author(s):  
Kees Camfferman ◽  
Teye Marra
Keyword(s):  

De verslaggeving over op aandelen gebaseerde beloningen op basis van IFRS 2 wordt vaak genoemd als voorbeeld van te omvangrijke en/of nietfunctionele informatieverstrekking in de toelichting op de jaarrekening (disclosure). In dit onderzoek doen wij verslag van een onderzoek naar de praktijk van deze verslaggeving in de jaarrekeningen van een groep beursgenoteerde ondernemingen uit vier Europese landen, waaronder Nederland. Wij stellen vast dat IFRS 2-disclosures vaak erg omvangrijk zijn in verhouding tot het belang van de onderliggende post in het geheel van de jaarrekening, wat erop kan wijzen dat de toelichtingsvereisten van IFRS 2 soms meer mechanisch dan welbewust worden toegepast. Wij geven door middel van voorbeelden (best practices) aan dat sommige ondernemingen er in geslaagd zijn om hun toelichting een doordachte opbouw te geven, wat de leesbaarheid zeer ten goede komt. Het is echter niet evident dat de toekomst van deze disclosures ligt in een betere structurering met behoud van de hoeveelheid verstrekte informatie. Het artikel sluit af met de open vraag of niet meer ondernemingen in de toekomst zullen concluderen dat zij de hoeveelheid informatie over dit onderwerp aanzienlijk kunnen beperken.



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