The determinants and effects of the early adoption of IFRS 15: Evidence from a developing country

L Aladwey, A Diab - Cogent Business & Management, 2023 - Taylor & Francis
Our study examines the determinants (especially governance and board characteristics) of
the early adoption of the International Financial Reporting Standard 15 (IFRS 15) in a …

Income tax and VAT issues concerning lease after IFRS 16 convergence in Indonesia

PB Saptono, I Khozen - The Indonesian Journal of Accounting …, 2021 - ijar-iaikapd.or.id
This paper aims to analyze Income Tax and Value Added Tax issues on lease transactions
after IFRS 16 convergence in Indonesia into PSAK 73. This paper's data collection is …

[PDF][PDF] Revenue standard and earnings management during the COVID-19 pandemic: a comparison between IFRS and GAAP

MM Yassin, OS Shaban, DAD Al-Sraheen… - … of Governance and …, 2022 - researchgate.net
Revenue standard and earnings management during the COVID-19 pandemic: A
comparison between IFRS and GAAP Page 1 Journal of Governance and Regulation …

The Impact Of Applying Ifrs 15 On Improving Disclosure Requirements And Its Reflection On Investor Decisions Of Companies Listed In The Iraq Stock Exchange

MF Haddad, S Dammak - International Journal of Economics and …, 2023 - agbioforum.org
This study examines the effects of implementing the International Financial Reporting
Standards (IFRS) 15 standard, specifically focusing on" Revenue from Contracts with …

The IFRS 16 implementation in Asia-Pacific countries: enhancing asset pronouncements or opaque information's conveyance

ER Utami, S Sumiyana, JH Mustakini… - Accounting Research …, 2024 - emerald.com
Purpose The purpose of this study is to investigate the implementation of International
Financial Reporting Standard (IFRS) 16 in developing countries to enhance asset …

The impact of the IFRS 16 adjustments “coronavirus-related lease contracts” on the financial performance (royal Jordanian case study)

TH Almubaydeen, TFA Qushtom, M Hamza… - … Conference on Business …, 2022 - Springer
The study aimed to clarify the impact of the IFRS 16 Adjustments (Coronavirus-related lease
contracts) on the financial performance (Royal Jordanian case study). The descriptive …

The Effect of Transition from IAS 17 to IFRS 16—Based on the Case Study of Tesco

Z Li - Frontiers in Management Science, 2023 - paradigmpress.org
Leasing is an economic practice in which the lessor borrows a physical item for a certain fee.
The lessee is given the right to use the item for a certain period of time. Leasing is an …

[图书][B] Perspectives on International Financial Reporting and Auditing in the Airline Industry

C Öztürk, CR Baker - 2022 - emerald.com
Air New Zealand.(2019). Air New Zealand annual financial results 2019. Retrieved from
https://p-airnz. com/cms/assets/PDFs/airnz-2019-financial-results. pdf Air Partner.(2019). Air …

[PDF][PDF] Investor Behavior and Decisions under the Adoption of IFRS 15: Evidence from Iraq

MF Haddad, S Dammak - Migration Letters, 2023 - researchgate.net
This study is derived from a doctoral thesis aimed at understanding the challenges and
impacts faced by investors' decisions in the Iraqi Stock Exchange when implementing the …

Analiza razine računovodstvene pismenosti među dionicima pomorske djelatnosti

V Bacalja - 2024 - repozitorij.efst.unist.hr
Sažetak Računovodstvena pismenost dionika pomorske djelatnosti igra ključnu ulogu u
osiguravanju učinkovitog upravljanja i održivosti pomorskih operacija. Ovaj rad analizira …