IMPROVING COMMUNICATION THROUGH FINANCIAL STATEMENTS: SOME EFFECTS OF АPPLYING THE INTERNATIONAL ACCOUNTING STANDARDS BOARD INITIATIVE by Rumyana Marinova, Atanas Atanasov, Fanya Filipova, Reni Petrova

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IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions by Mariana Titoto Marques, Flávia Zóboli Dalmacio, Amaury José Rezende

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Disclosure de instrumentos financeiros segundo as normas internacionais de contabilidade: evidências empíricas de empresas brasileiras by Rodrigo Fernandes Malaquias, Sirlei Lemes

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The effect of the transition to IFRS on the value judgement of investors by Alexandra Szekeres, Gergő Tömöri

Subjects: “…IFRS…”
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Uma Investigação via Experimento sobre a Vaguidade no Lado Esquerdo do Balanço Patrimonial by Ricardo Lopes Cardoso, André Carlos Busanelli de Aquino

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How accounting for investment subsidies influences financial performance: an empirical analysis of IAS 20 and Czech accounting legislation by Radek Zdeněk, Jana Lososová, Jaroslav Svoboda

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THE IMPACT OF CORPORATE GOVERNANCE PRACTICES ON POST-MERGER PERFORMANCE by Ali İhsan Akgün

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EFFECT OF AUDIT QUALITY ATTRIBUTES AND IFRS ADOPTION ON FINANCIAL REPORTING QUALITY OF LISTED MANUFACTURING FIRMS IN NIGERIA by Aisha Chado Muhammad

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SCOPE AND FINANCIAL IMPLICATIONS OF THE INTRODUCTION OF IFRS 9 USING THE EXAMPLE OF A COMMERCIAL BANK by Sławomir Juszczyk, Wioleta Bartosiak, Juliusz Juszczyk, Robert Konieczny, Bartosz Palimonka

Subjects: “…IFRS 9…”
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The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies by Roberto Carlos Klann, Ilse Maria Beuren

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IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS by Yu. V. Kiseleva, T. M. Rogulenko

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Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil by André Aroldo Freitas de Moura, Antônio Carlos Coelho

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Adoção do IFRS no Brasil: um terreno fértil para pesquisa sobre gerenciamento de resultados by Regina Cavalier-Rosa, Samuel L. Tiras

Subjects: “…adoção do ifrs…”
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Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options by Marian SĂCĂRIN

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Combinação de negócios entre entidades sob controle comum: um estudo dos USGAAP e dos UKGAAP e seus efeitos no ambiente societário e tributário brasileiro by Jorge Vieira da Costa Junior

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O Efeito da convergência brasileira às IFRS no gerenciamento de resultados das empresas abertas brasileiras não financeiras by Marta Cristina Pelucio Grecco

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ERTELENMİŞ VERGİ ETKİLERİNİN İZLENMESİNDE ALTERNATİF YAKLAŞIMLAR: DURAN VARLIĞIN EK TAAHHÜTTE BULUNULARAK İKTİSABI ÖRNEK UYGULAMASI by Ergün Küçük

Subjects: “…international financial reporting standards (ifrs)…”
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Assessment of the Quality of Financial Statements of Government-Owned Enterprises in Bosnia and Herzegovina by Amira Pobrić

Subjects: “…violation of provisions of IAS and IFRS…”
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ESTIMATED RESERVES AND ESTIMATED LIABILITIES: THE PROBLEM OF INTERPRETATION IN THE SYSTEM OF RUSSIAN LEGAL REGULATION OF ACCOUNTING by O. V. Zhukova

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FEATURES OF STOCK AND INCOMPLETE PRODUCTION ACCOUNTING IN IFRS AND SNA by M. Uspayeva

Subjects: “…international financial reporting standards (ifrs)…”
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