International Financial Reporting Standards: what are the benefits?

Brown, Philip

doi:10.1080/00014788.2011.569054

Cited by 180 publications

(151 citation statements)

References 64 publications

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“…No es sorprendente que muchos estudios apunten a la variación de los beneficios de las NIIF, cuando se examinan país por país (Brown, 2011;Pope y McLeay, 2011;Brüggemann et al, 2012). Si las ventajas de las NIIF están ligadas a factores tales como las diferencias entre estas y los PCGA nacionales y el grado de aplicación legal, como se explicó antes, entonces deberíamos esperar a ver divergencias en los beneficios a nivel de cada país.…”

Section: Conclusionesunclassified

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El caso de las normas contables globales: argumentos y evidencias

Tarca

2016

Activos

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<p>Este artículo resume los argumentos a favor de un conjunto común de normas de contabilidad y las fuerzas que han promovido la adopción de las Normas Internacionales de Información Financiera –en adelante NIIF–. El uso generalizado de las NIIF a partir de 2005 ofrece una oportunidad para la investigación empírica sobre sus beneficios. Además, se resumen los resultados de los estudios que son relevantes para evaluar el papel de las NIIF en los mercados de capitales desarrollados y emergentes.</p>

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Section: Conclusionesunclassified

“…Otros países han citado razones similares para adoptar las NIIF (véase Brown, 2011), lo que refleja la demanda de normas de alta calidad que puedan mejorar la excelencia y la comparabilidad de la información financiera y promover el desarrollo y la integración internacional de los mercados de capital nacionales.…”

Section: Introductionunclassified

El caso de las normas contables globales: argumentos y evidencias

Tarca

2016

Activos

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“…Jumlah pengonsumsi IFRS terus beranjak. Data Desember 2010, Dari 154 yurisdiksi negara yang memiliki bursa efek, 91 bursa telah mengadopsi IFRS secara total untuk seluruh perusahaan, 6 bursa mengadopsi hanya untuk sebagian perusahaan dan diizinkan namun tidak diwajibkan pada 26 bursa (Brown 2011). Hanya pada 31 negara yang memiliki bursa yang tidak mengijinkan penggunaan IFRS pada tahun 2010 tersebut.…”

Section: Gambar 2 Perlawanan Banteng Dalam Lukisan Raden Salehunclassified

Akuntansi Bantengan: Perlawanan Akuntansi Indonesia melalui Metafora Bantengan dan Topeng Malang

Kusdewanti

Setiawan

Kamayanti

et al. 2014

JAMAL

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Abstrak: Akuntansi Bantengan: Perlawanan Akuntansi Indonesia melalui Metafora Kesenian Bantengan dan Topengan Malang. Tujuan studi ini mengusulkan bahwa melakukan perlawanan pada 'kuasa' yang sedang berperang merupakan usaha yang melelahkan. Bentuk perlawanan akan lebih bermakna bagi kepentingan rakyat apabila dilakukan oleh dan bagi rakyat. Pendekatan metafora digunakan untuk menelaah perang kuasa. Studi literatur mendalam serta wawancara dengan komunitas budaya, budayawan serta sejarawan mengkonfirmasi bahwa metafora Bantengan dan Topeng Malang tepat untuk menggambarkan kondisi ini. Artikel ini menunjukkan bahwa keberadaan Masyarakat Akuntansi Multiparadigma Indonesia (MAMI) adalah bentuk perlawanan Akuntansi Bantengan yang menjadi motor penggerak pembangunan ilmu akuntansi menuju akuntansi Indonesia yang merdeka. Abstract: Bantengan Accounting: The Counterforce of Indonesian Accounting through Bantengan and Topengan Malang Art as Methapor. This study proposes that the counterforce of this war should be done by the people and for them. The methapor is used to examine the war. In-depth study of literature and interviews with cultural communities, as well as cultural historians confirm that Bantengan and Topeng Malang appropriate to describe this condition. This article shows that the presence of Masyarakat Akuntansi Multiparadigma Indonesia (MAMI) as a form of Bantengan Accounting battle is a driving force toward the freedom of Indonesian

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“…but primarily seek to increase the benefits for shareholders and obviously for managers (Ball, 2006, Brown, 2011.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

The Effects on Financial Leverage and Performance: The IFRS 16

Magli¹,

Nobolo²,

Ogliari³

2018

IBR

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This paper analyses the potential impacts of the introduction of a new accounting standard, International Financial Reporting Standard 16 (IFRS 16) -Leases, on financial leverage and performance of entities. This new accounting standard was introduced on 13 January 2016, and will become effective on 1 January 2019; it will have material impacts on the financial statements of listed companies adopting IFRS and change the basic principles of the current accounting system. Our aim is to estimate the impacts of the application of IFRS 16 on listed issuers of financial statements and the different impacts that the new standard could have in different activity sectors. This research estimates the effects of IFRS 16 on the ratios of debt/total assets, EBITDA/revenues and debt/equity. The conclusions summarize the effects on entity performance and net financial position. The research shows that in the financial statements of the lessee, there will be important changes. In particular, in the balance sheet, there will be an increase in lease assets, an increase in financial liabilities and a decrease in equity, while in the income statement, there will be an increase in EBITDA and an increase in finance costs. The impact of the application of IFRS 16 will be different depending on the use of operating lease contracts among the different business sectors. Leases are an important and flexible source of financing; listed companies, using IFRS and U.S. GAAP, are estimated to have around US$ 3.3 trillion in lease commitments. Finally, this study aims to analyse the possible impacts of communication of entities, focusing on alternative performance measures.

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International Financial Reporting Standards: what are the benefits?

Cited by 180 publications

References 64 publications

El caso de las normas contables globales: argumentos y evidencias

El caso de las normas contables globales: argumentos y evidencias

Akuntansi Bantengan: Perlawanan Akuntansi Indonesia melalui Metafora Bantengan dan Topeng Malang

The Effects on Financial Leverage and Performance: The IFRS 16

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