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Subject: IFRS Plenas Document Type: Artículo

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Title: Ethics and social responsibility of accountants facing the international financial reporting standards (IFRS) in Colombia. A prospective analysis / Ética y responsabilidad social del contador frente a las Normas Internacionales de Información Financiera (NIIF) en Colombia. Un análisis prospectivo
Author: Ovallos Gazabon, David Alfredo / Alvarez Cantillo, Andrea / Miranda Alvarez, Adriana
Language: Español
Repository: 57
Subject: Ética / Contabilidad / NIIF / Universidad / Prospectiva / Ethics / Accountancy / IFRS / University / Prospective

Acceder
Title: Impact of the convergence process of the NIIF in the companies of the department of Boyacá period 2014-2016 / Impacto del proceso de convergencia de las NIIF en las empresas del departamento de Boyacá periodo 2014-2016 / Impact du procès de convergence des IFRS dans les entreprises du Département de Boyacá, période 2014 - 2016
Author: Cuesta-Numpaque, José Yesid / Sánchez López, Nidia Julieth
Language: Español
Repository: 40
Subject: Convergence / impact / NIFF / transition / implementation / Convergencia / impacto / NIIF / transición / implementación / convergence / IFRS / transaction / implémentation

Acceder
Title: Comparación en la aplicación de los Estándares Internacionales de Información Financiera (IFRS) en Latinoamérica. (Segunda Fase) / Estado del arte del proyecto
Author: Diaz Alonso, Roberto / Escorcia Guzman, Jey / De La Hoz Suarez, Amonta
Language: Español
Repository: 57
Subject: Colombia / NIC / IFRS / Aplicación / Estándares
Title: Nuevos postulados básicos en la contabilidad mundial / New basic postulates in global accounting.
Author: Arrarte Mera, Raúl A.
Language: Español
Repository: 40
Subject: IFRS / basic postulates / accounting principles
Title: The importance of information upon applying IFRS in financial entities that trade at the Colombian stock market
Author: Laverde Sarmiento, Miguel Angel / Garcia Carrillo, Jorge Fernando / Lezama Palomino, Juan Carlos / Patiño Jacinto, Alejandra
Language: Español
Repository: 40
Subject: Value relevance of information / Ohlson model / financial instruments / IFRS / generally accepted accounting principles
Title: The role and current status of IFRS in the completion of national accounting rules – evidence from Portugal
Author: Isidro, H. / Pais, C.
Language: Inglés
Repository: 73
Subject: European Union / IFRS / SNC / Portuguese legislation / EU Accounting Directive No. 2013/34 / SMEs / Domínio/Área Científica::Ciências Sociais::Economia e Gestão

Acceder
Title: A governança corporativa e o efeito da adoção das IFRS: o caso brasileiro / Corporate governance and the effect of IFRS adoption: the Brazilian case / Gobierno corporativo y el efecto da la aplicación de las IFRS: el caso brasileño
Author: Lourenço, I. C. / Branco, M. C.
Language: Portugués
Repository: 73
Subject: Brasil / IFRS / Normas internacionais de contabilidade / Valor relevante da informação contábil

Acceder
Title: Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research
Author: Lourenço, I. / Branco, M.
Language: Inglés
Repository: 73
Subject: Economic consequences / IFRS / Information quality / Literature review / Domínio/Área Científica::Ciências Sociais::Economia e Gestão

Acceder
Title: International financial reporting standards and earnings management in Latin America
Author: Rathke, A. A. T. / Santana, V. F. / Lourenço, I. M. E. C. / Dalmácio, F. Z.
Language: Inglés
Repository: 73
Subject: IFRS / Earnings management / Latin America

Acceder
Title: Are intangibles really a source of future economic benefits? Evidence from the technology sector
Author: Lopes, I. T.
Language: Inglés
Repository: 73
Subject: R& / D / IFRS / Intellectual capital / Intangibles / Technological firms / Domínio/Área Científica::Ciências Sociais::Economia e Gestão

Acceder

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