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以2017年的《企业会计准则第24号——套期会计》和2014年的《国际财务报告准则第9号——金融工具》的套期会计部分为研究对象，采用Jaccard系数法对我国新套期会计准则的国际趋同程度进行度量，结果表明我国新套期会计准则实现了与国际会计准则的基本趋同。在此基础上进行横向比较研究，明确两者在风险管理策略与目标、风险成分指定、套期无效部分计量、评估套期有效性方法、净敞口套期等方面的差异，进而从企业风...
Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA
Financial reporting standards IFRS IRS LIFO Tax administration TIGTA US GAAP
2016/1/27
When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including ...
Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
IFRS Slovakia Taxation
2016/1/27
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
The IFRS as Tax Base: Potential Impact on a Small Open Economy
IFRS Small open economy Taxation
2016/1/27
The IFRS adoption has improved the quality of accounting information significantly. However, huge costs are incurred by all subjects involved. The process has considerable consequences for tax systems...
Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
Corporate income tax International Financial Reporting Standards Tax base Taxable income
2016/1/27
This paper is concerned with certain legal consequences of the determination of corporate income tax base. The introductory part analyses the term tax, discusses the constitutional dimensions of taxat...
ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms
Financial leverage IAS/IFRS Return on equity
2016/1/27
This paper re-examines the effects that adoption of the International Financial Reporting Standards (IFRS) has had on financial reporting of French listed firms. By analysing the 2004 financial statem...
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
Due process IFRS Regulatory systems
2016/1/26
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
The International Politics of IFRS Harmonization
Accounting Standards Globalization IASB IFRS Politics Financial Reporting International Accounting
2015/4/27
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysi...
Network Effects in Countries’ Adoption of IFRS
Financial Reporting International Accounting Network Effects Standards Adoption Value
2015/4/23
If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, a...
Does Mandatory IFRS Adoption Improve the Information Environment?
Earnings Management Financial Reporting International Accounting Forecasting and Prediction
2015/4/23
We examine the effect of mandatory International Financial Reporting Standards ('IFRS') adoption on firms' information environment. We find that after mandatory IFRS adoption consensus forecast errors...
Share-based Payment – Identification of issues arising from the application of IFRS 2 Share-based Payment
Share-based Payment issues arising the application IFRS 2 Share-based Payment
2015/3/9
Share-based Payment – Identification of issues arising from the application of IFRS 2 Share-based Payment.
IFRS Interpretations Committee Update.
从美国会计学会2008年年会看国际上研究IFRS应用的现状和动态
国际财务报告准则 IFRS 会计信息质量 经济后果
2009/9/21
本文综述和评价了在美国会计学会2008 年年会上发表的关于国际财务报告准则（IFRS）应用的论文，比较和总结它们的发现，从总体上指出了它们存在的不足，目的在于帮助国内学者了解国际上研究IFRS 应用的现状，为其提供可借鉴的思路和方法。同时，帮助国内会计实务工作者了解IFRS 在他国的实施情况和效果。
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
Regulatory systems IFRS Due process
2010/10/20
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
True and Fair View in the Czech Republic: IFRS or Czech GAAP?
Financial Reporting European Union IFRS Czech GAAP
2010/10/20
The globalization and the expansion of markets, as well as the general progress in the technologies available have brought new problems to the compilation of financial reports and to the ascertainment...