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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Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16 by Jorge Katsumi Niyama, Paulo César de Melo Mendes

Subjects: “…Leasing; IFRS 16; Substance over form.…”
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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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Algumas reflexões sobre aplicação do conceito de essência sobre a forma em operações de leasing na arrendatária e arrendadora antes e após o IFRS 16 by Jorge Katsumi Niyama, Paulo César de Melo Mendes

Subjects: “…Leasing; IFRS 16, Essência sobre a forma…”
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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 role of institutional isomorphism in explaining the voluntary IFRS adoption by Begoña GIner, Paloma Merello, Miho Nakamura, Francisca Pardo

Subjects: “…IFRS adoption…”
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Effects of adopting IFRS 9 for the audit of financial instruments in non-financial companies by Shirley Franco da Silva, José Alves Dantas

Subjects: “…IFRS 9; Financial Instruments; Auditing; Non-financial corporations.…”
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ACCOUNTING REGULATIONS AND STANDARDS: THE DEVELOPMENT AND BENEFITS OF IFRS IN NIGERIA by Majeed Ajibola IBRAHIM, Adedeji Daniel GBADEBO

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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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Efeitos da adoção do IFRS 9 sobre a auditoria dos instrumentos financeiros em empresas não financeiras by Shirley Franco da Silva, José Alves Dantas

Subjects: “…IFRS 9…”
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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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Interpretation of the concept of liabilities in lease accounting by Horacio Molina-Sánchez, Marta de Vicente-Lama, María del Mar Ortiz-Gómez

Subjects: “…IFRS 16…”
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