Search Results - IFRS,

معيار التقارير المالية الدولي رقم 18 (18) IFRS) كبديل للمعيار المحاسبي الدولي رقم 1 (1) IAS) : دراسة تحليلية للتغيرات الجوهرية في عرض الأداء المالي - دراسة حالة.

Alternate Title: International Financial Reporting Standard 18 (IFRS 18) as a Replacement for International Accounting Standard 1 (IAS1): An Analytical Study of Fundamental Changes in the Presentation of Financial Performance-Case Study.

Authors: بوغازي زينب¹ zinebboughazi@hotmail.com

Source: Manhel Economic Journal. 2026, Vol. 9 Issue 1, p227-248. 22p.

أثر المعالجة المحاسبية للأصول السامة في جودة التقارير المالية دراسة تحليلية في ضوء معايير التقارير المالية الدولية IFRS.

Authors: ماجد القيسي, ليث حازم عبد المجيد, بلال هيثم حامدة, رافد et al.

Source: Manar Elsharq Journal for Management & Commerce Studies. 2026, Vol. 4 Issue 3, p59-77. 19p.

محاسبة العقود طويلة الأجل في الجزائر ومدى توافقها مع معيار الإبلاغ المالي الدولي 15 IFRS - دراسة حالة مؤسسة الأشغال والبناء سلطاني هاني بولاية سكيكدة.

Alternate Title: Accounting for Long Term Contracts in Algeria and the Extent of Their Compliance with International Financial Reporting Standard IFRS 15-Case Study of Sultani Hani Construction and Public Works Company in Skikda.

Authors: تريرات أيمن¹ atrirat@univ-skikda.dz

Source: Manhel Economic Journal. 2026, Vol. 9 Issue 1, p29-48. 20p.

The impact of applying IFRS 18 on the income statement and its reflection on financial performance indicators - an applied study on Shell Plc for the period (2024-2020).

Authors: Boutighane, Hamza hamza.boutighane@univ-constantine2.dz

Source: Acil Review for Economic & Administrative Research. 2026, Vol. 10 Issue 1, p352-372. 21p.

IFRS in China

Authors: G.A. Donovan Karthik Ramanna Nancy Hua Dai

Resource Type: eBook.

Categories: BUSINESS & ECONOMICS / General

KÜÇÜK VE ORTA ÖLÇEKLİ İŞLETMELER İÇİN ULUSLARARASI FİNANSAL RAPORLAMA STANDARDI (KOBİ'LER İÇİN IFRS), TÜRKİYE'DE UYGULANAN BOBİ FRS İLE KARŞILAŞTIRILMASI, KOBİ'LER İÇİN IFRS'DEKİ DEĞİŞİKLİKLER KAPSAMINDA BOBİ FRS'YE İLİŞKİN DEĞİŞİKLİK ÖNERİLERİ.

Alternate Title: THE INTERNATİONAL FİNANCİAL REPORTİNG STANDARD FOR SMALL AND MEDİUM-SİZED ENTİTİES (IFRS FOR SME’S), COMPARISON WITH LARGE AND MEDIUM-SIZED ENTERPRISES (BOBI FRS) APPLIED IN TURKEY, PROPOSED AMENDMENTS TO BOBI FRS IN THE CONTEXT OF CHANGES IN IFRS FOR SMES.

Authors: AKDOĞAN, Nalan OCAK, Hatice Sevde

Source: Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış. eyl2026, Vol. 26 Issue 79, p511-530. 20p.

Using IFRS or U.S. GAAP in the United States: The Case of Audit Fees.

Authors: Chen, Lucy Huajing Khurana, Inder K.

Source: Auditing: A Journal of Practice & Theory. Feb2026, Vol. 45 Issue 1, p49-72. 24p.

Influence of Implementing IFRS 17 on Economic Worth and Financial Effectiveness of Insurance Firms in Iraq: A Practical Investigation Utilizing Data Envelopment Analysis (DEA).

Authors: Saudi Alobaidi, Omar Abdullah¹

Source: International Journal of Finance & Accounting (2518-4113). 2026, Vol. 11 Issue 5, p30-46. 17p.

Governance, Experience, and Cultural Factors in the Adoption of IFRS for SMEs: Cross-Country Evidence from 88 Nations.

Authors: Roekhudin, Roekhudin Iqbal, Syaiful

Source: International Review of Management & Marketing (IRMM). 2026, Vol. 16 Issue 2, p228-235. 8p.

A Judgement-Based Connectivity Framework Linking IFRS S2 Climate-Related Disclosures to IFRS Recognition, Measurement, and Disclosure Outcomes: An Illustrative Application.

Authors: Oruç Erdoğan, Eda Erdoğan, Murat Acar, Durmuş et al.

Source: Journal of Risk & Financial Management. Jun2026, Vol. 19 Issue 6, p406. 22p.

The Impact of Turning Away from IFRS on Earnings Quality of U.K. Private Firms.

Authors: Hsu, Yu-Lin Yang, Ya-Chih

Source: Journal of International Accounting Research. 2025, Vol. 24 Issue 1, p71-91. 21p.

Information content of climate risk cost disclosures on firm value under International Financial Reporting Standards (IFRS) S2.

Authors: Chou, Chih-Hsuan Huang, Hua-Wei

Source: Applied Economics Letters. Sep2026, p1-5. 5p.

Mandatory IFRS Adoption and Design Innovation.

Authors: Chiu, Peng-Chia Hsu, Po-Hsuan Tian, Feng et al.

Source: Journal of International Accounting Research. Fall2025, Vol. 24 Issue 3, p1-33. 33p.

تأثير تطبيق معيار الإبلاغ المالي الدولي (18) IFRS) في تعزيز الشفافية في الإفصاح المحاسبي (دراسة استطلاعية).

Authors: مهند عباس عياش¹ mohanad.a.ayyash@aliraqia.edu.iq

Source: Manar Elsharq Journal for Management & Commerce Studies. 2026, Vol. 4 Issue 3, p78-98. 21p.

Accountant–Actuary Collaboration, Regulatory Enforcement, and IT Capability in IFRS 17/PSAK 117 Implementation: Qualitative Evidence on Accounting Quality and Governance in Indonesian Non-Life Insurers.

Authors: Romdany, Rony Fitrijanti, Tettet Rosdini, Dini et al.

Source: Journal of Risk & Financial Management. Sep2026, Vol. 19 Issue 9, p704. 21p.

The Impact of Voluntary IFRS Adoption on Financial Reporting Quality and Firm Value: Evidence from Listed Firms in Vietnam.

Authors: Nguyen, Ngoc Giau Nguyen, Ngoc Tien

Source: International Journal of Financial Studies. May2026, Vol. 14 Issue 5, p106. 16p.

The Mediating Role of Audit Quality in the Relationship Between IFRS Adoption and Financial Reporting: Evidence from Big Four Auditing Firms in an Emerging Market.

Authors: Alaskar, Mohammad Zaid Alomair, Abdulrahman Abdelraheem, Abubkr Ahmed Elhadi et al.

Source: Journal of Risk & Financial Management. Mar2026, Vol. 19 Issue 3, p182. 23p.

The History of IFRS in Russia in 1991–2021.

Authors: Generalova, Natalia V. Pyatov, Mikhail L. Sokolov, Boris I.

Source: Journal of International Accounting Research. Oct2024, Vol. 23 Issue 3, p51-75. 25p.

МСФО 20 РЕГУЛАТОРНИ АКТИВИ И РЕГУЛАТОРНИ ПАСИВИ - НОВ ПОДХОД КЪМ ФИНАНСОВО ОТЧИТАНЕ НА ДЕЙНОСТИ С ТАРИФНО РЕГУЛИРАНЕ

Alternate Title: IFRS 20 REGULATORY ASSETS AND REGULATORY LIABILITIES - A NEW APPROACH TO THE FINANCIAL REPORTING OF RATE-REGULATED ACTIVITIES.

Authors: Старши одитор¹

Source: IDES (1314-8990). 2026, Issue 2, p27-41. 15p.

ASSESSING IFRS 15 IMPLEMENTATION EFFECTS ON REVENUE PRACTICES AND ACCOUNTING INFORMATION SYSTEMS IN UAE TELECOM COMPANIES E& AND DU.

Authors: Radhi, Ranya Riyadh Alhamada, Hussein Talib Anssari, Majid Ahmed AL

Source: Archives for Technical Sciences / Arhiv za Tehnicke Nauke. 2026, Issue 36, p1038-1056. 19p.