Purpose This paper aims to the significance of intangible assets in boosting financial
credibility and accounting transparency in Saudi Arabia and other Islamic countries, aligning …

This study examines the extent of compliance with accounting disclosure requirements
relating to provisions for decommissioning costs by oil and gas companies. We also …

The purpose of our paper is to investigate whether any differences between International
Financial Reporting Standards (IFRS) and local Generally Accepted Accounting Principles …

Purpose–The purpose of this paper is to assess the changes in segment reporting practices
of German listed firms under the new segment reporting standard IFRS 8 …

This study examines the factors shaping the choices of countries in the Middle East and
North Africa (MENA) region in adopting International Financial Reporting Standards (IFRS) …

The accounting treatment for lessee has a significant change from the initial one, which was
US GAAP-based PSAK 30 before January 1, 2012, then changed to PSAK 30 which was …

There is an ongoing debate about the applicability and efficacy of International Financial
Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures …

This study is to examine the improvement in accounting standards IAS/IRS on the 24
Lebanese banks profitability, concerning the financial crisis. Over the period 2000Q1 …

Accounting policies can be viewed from two aspects: at the macro level, that is, from the
perspective of the regulator of the financial reporting process and its harmonization on the …

Financial accounting is the branch of accounting thought and practice concerned with
preparing and providing information for external users of financial statements. This textbook …