IAS

作品数：415被引量：518H指数：11
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Accounting and Value Relevance of Intangibles:A longitudinal Study in Italian Stock Exchange 2010-2018
《Journal of Modern Accounting and Auditing》2020年第5期201-210,共10页Francesco Paolone Riccardo Tiscini Laura Martiniello 
This paper aims at exploring whether single items of intangible recognized in the financial statements under International Financial Reporting Standards(IFRS)are value relevant to investors on the Italian Stock Exchan...
关键词：International accounting INTANGIBLES Ohlson’s model IAS 38 IFRS 3 
Assessing the Application of Intemational Accounting Standards （IAS） in Jordan： Factors Explaining Non-compliance
《Journal of Modern Accounting and Auditing》2016年第1期17-27,共11页Husni K. Al-Shattarat 
The main objective of this study is to assess the application of International Accounting Standards （IAS） in Jordan. The main purposes of this study are to： （1） present an analyzed study of the general concepts o...
关键词：International Accounting Standards （IAS） QUESTIONNAIRE standards＇ compliance JORDAN 
Disclosure Quality in Goodwill Impairment Tests： Turkey Case
《Journal of Modern Accounting and Auditing》2015年第3期175-184,共10页Sevin Gurarda 
The issue of goodwill impairment has been debated in many countries throughout the world. Adoption of International Financial Reporting Standards （IFRS） introduced fundamental changes in accounting and impairment me...
关键词：goodwill impairment International Accounting Standards （IAS） 36 disclosure quality 
The Role of Comprehensive Income as Financial Performance Predictor： Panel Evidence From Italy
《Journal of Modern Accounting and Auditing》2014年第12期1139-1152,共14页Alberto Incollingo Manuela Lucchese Ferdinando Di Carlo 
The aim of this study is to investigate whether the comprehensive income （CI） and its individual components are useful in assessing the future cash flows for Italian listed companies. In addition, we verify whether ...
关键词：comprehensive income （CI） International Accounting Standard （IAS） 1 revised PREDICTABILITY futurecash flows RECYCLING 
The Market Reaction to the Pronouncements Related to International Accounting Standards （IAS） 19R
《Journal of Modern Accounting and Auditing》2014年第7期727-746,共20页Kun Yu 
This paper examines whether and how investors reacted to the pronouncements related to International Accounting Standards （IAS） 19R. Using a sample of 401 European firms reporting pension and retirement expense duri...
关键词：defined benefit pension plans RECOGNITION contracting cost International Financial ReportingStandards （IFRS） International Accounting Standards （IAS） 19R 
Self-Dealing Among Convergence and Path-Dependency Opportunities： An Empirical Analysis of Regulatory From Six European Countries
《Journal of Modern Accounting and Auditing》2014年第6期629-651,共23页Rosa Vinciguerra Nadia Cipullo 
Self-dealing refers to all kinds of transactions and operations diverting value from a company to corporate controllers. In order to tackle self-dealing, academics and regulators have emphasised the legal tools. Howev...
关键词：self-dealing Europe transition economies International Accounting Standards （IAS） 24 
The Faithful Representation of Electrical Energy Sale and Purchase Agreements Under International Accounting Standards/International Financial Reporting Standards （IAS/IFRS）被引量：1
《Journal of Modern Accounting and Auditing》2013年第8期1032-1045,共14页Massimiliano Celli 
This article aims at giving a contribution to the issue of accounting electrical energy sale and purchase agreements in accordance with the faithful representation principle. To this end, it must be ascertained whethe...
关键词：capacity contracts tolling agreements electrical energy faithful representation International FinancialReporting Standards （IFRS） 9/International Accounting Standards （IAS） 39 IAS 17 
Comprehensive Income （CI） Statement＇s Compliance With International Accounting Standard （IAS） 1 （Revised 2007 and 2011）： Evidence From Italian Listed Corporate Groups
《Journal of Modern Accounting and Auditing》2013年第1期1-19,共19页Marisa Agostini Carlo Marcon 
The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board （IASB） in the past years. This paper aims to verify the compliance of t...
关键词：statement of comprehensive income （CI） separate income statement other comprehensive income （OCI） Financial Times and Stock Exchange （FTSE） Italia Star segment reporting format 
Concerning the Capitalization Restriction of Training Cost According to IAS 38
《Journal of Modern Accounting and Auditing》2012年第7期1074-1080,共7页Torsten Mindermann Daniela Hochstein Carsten Winkler 
In today＇s knowledge-based economy, the role played by human capital in the determination of the market value of a firm is recognized. To be able to persist in the open competition, entities are forced to invest incr...
关键词：intangible asset human capital accounting of training cost and knowledge international accounting 
Segmental reporting by Malaysian companies： IAS 14 versus MASB 22
《Journal of Modern Accounting and Auditing》2009年第9期1-11,39,共12页Hashanah Ismail Nurul Adillah Yusof 
This paper reports on the effects of a local standard, MASB 22, on disclosure practices among Malaysian companies and whether the introduction of MASB 22 has resulted in greater level of disclosure with respect to seg...
关键词：segmental reporting line of business geographical segments 
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