Firms listed on stock exchanges within the European Economic Area are required to report
consolidated financial statements according to International Financial Reporting Standards …

Abstract International Financial Reporting Standards (IFRS) are required for consolidated
financial statements of all European Union (EU) publicly traded companies starting from the …

Beginning in 2005, the EU began requiring consolidated financial reports of publicly traded
firms to be prepared in accordance with EU-endorsed International Financial Reporting …

Since 2005, European‐listed companies have been required to prepare their consolidated
financial statements in accordance with the International Financial Reporting Standards …

Motivated by the European Union (EU) decision to mandate application of the International
Financial Reporting Standards (IFRS) to the consolidated financial statements of all EU …

Financial reporting in Canada is undergoing remarkable change as publicly accountable
enterprises transition from GAAP to IFRS. Although the conceptual basis and many of the …

This paper compares the information content of financial statements based on IFRS with
those based on Finnish Accounting Standards (FAS) using a sample of mandatory IFRS …

In this paper we report the results of conducting a two‐stage analysis on the impact and
importance of mandatory adoption of international accounting reporting standards (IFRS) on …

Purpose–The purpose of this paper is to examine how the mandatory shift from Norwegian
Generally Accepted Accounting Principles (NGAAP) to International Financial Reporting …

Abstract When producing International Financial Reporting Standards (IFRS), one of the
main goals of the International Accounting Standards Board (IASB) was to create a set of …