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Articles 1 - 3 of 3
Full-Text Articles in Accounting
The Nature Of Accounting Standards Used In The Palestinian Financial Reporting, Tawfeeq Abu-Sharbeh
The Nature Of Accounting Standards Used In The Palestinian Financial Reporting, Tawfeeq Abu-Sharbeh
Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
The primary objectives of this study are to investigate the nature of the prevalent accounting standards in Palestine, their suitability to the Palestinian environment, and how to bridge the gap between them in order to enable Palestine to share the whole world the International Financial Reporting Standards (IFRS). This study used a stratified sample, which consisted of 82 subjects of both practitioners and academic groups in Palestine selected randomly from the population of accounting instructors in Palestinian universities, and professionals that included both the preparers and users of financial statements in the Palestinian environment mainly in the West Bank. Then, …
Efectos Financieros Por La Implementación De La Niif 16: Arrendamientos, Caso De Estudio Empresa De Telecomunicaciones, Jeimmy Verónica Díaz Torres, Marisol Gómez
Efectos Financieros Por La Implementación De La Niif 16: Arrendamientos, Caso De Estudio Empresa De Telecomunicaciones, Jeimmy Verónica Díaz Torres, Marisol Gómez
Contaduría Pública
El IASB busca el constante mejoramiento en la información que revelan las empresas en sus estados Financieros para que sean más reales, confiables y veraces; en esta investigación se encuentra que los arrendamientos son una fuente de financiación para las empresas. En el 2016 el IASB creó la NIIF 16 la cual entró en vigencia a partir del 01 de enero del 2.019 derogando la NIC 17 para las empresas que manejan arrendamientos. Por lo tanto, las empresas en Colombia ya están analizando que impacto se va a presentar con la implementación de esta NIIF y cómo se verá afectado …
The International Financial Reporting Standards And Firm Performance: A Systematic Review, Wafaa Salah
The International Financial Reporting Standards And Firm Performance: A Systematic Review, Wafaa Salah
Business Administration
This study reviews the accounting literature which investigates the effects of International Financial Reporting Standards (IFRS) on firms’ financial performance to answer a debating question of how effective are the accounting standards in affecting financial performance and to provide guidance for future studies. The focus of the review is three primary streams, first, reasons and evidence of differences between countries in accounting practices; second, theories justifying the transition from local Generally Accepted Accounting Principles (GAAP) to IFRS; Third, the effect of accounting standards on firms’ financial performance regarding three broad groups: (1) Common law countries (2) Civil law countries, and …