IMPROVING THE RUSSIAN CHART OF ACCOUNTS IN THE DIGITAL ECONOMY by O. A. Ageeva

“…The directions of improving the Russian chart of accounts in order to align it with the International Financial Reporting Standards' requirements and ensure its usability in the digital economy for reports online preparing at the official web-sites of companies, using the cloud technologies have been considered. …”
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The phenomenon of NFT (non-fungible tokens) as an accounting entity by U. Yu. Blinova, N. K. Rozhkova, D. Yu. Rozhkova

“…A brief description of these items has been given; their types and market of circulation have been studied, and, also the current legal provisions, Russian accounting standards and international financial reporting standards have been analysed. To define NFT as an accounting object, the types of accounting objects enshrined in Federal Law No. 402-FZ “On Accounting” have been considered and the criteria for their attribution in relation to NFT have been analysed. …”
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FİNANSAL YATIRIMLARIN TÜRKİYE MUHASEBE STANDARTLARI (TMS) VE TÜRKİYE FİNANSAL RAPORLAMA STANDARTLARI (TFRS) KAPSAMINDA MUHASEBELEŞTİRİLMESİ by Şakir Dızman

“…Yeni Türk Ticaret Kanunu ile muhasebe kayıtlarının tutulması ve finansal tabloların düzenlenmesi, Uluslararası Muhasebe Standartları (UMS=IAS=International Accounting Standards) ve Uluslararası Finansal Raporlama Standartları (UFRS=IFRS=International Financial Reporting Standards)’nın Türkiye’deki karşılıkları olan, Türkiye Muhasebe Standartları (TMS) ve Türkiye Finansal Raporlama Standartları (TFRS) esas alınarak yapılmaya başlanmıştır. …”
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Current determinants of the national accounting system transformation in Iraq by K.S.A. Ahmed, A. K. Musaelyan, M. V. Krasnoplakhtich

“…Being formed in parallel with the development of the Republic of Iraq, the current accounting system is not oriented towards the requirements of International Financial Reporting Standards. In order to identify the current determinants of the national accounting system development, the actual model features and the conditions for consolidation with international standards have been analysed. …”
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Assessment of the Quality of Financial Statements of Government-Owned Enterprises in Bosnia and Herzegovina by Amira Pobrić

“…Furthermore, the goal is to determine which International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are most often violated for the purpose of accounting manipulations and distorting the picture of the real performance of these enterprises. …”
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VALUE RELEVANCE OF FAIR VALUE HIERARCHY INFORMATION OF NIGERIAN NON-FINANCIAL FIRMS by Aliyu Baba Usman, Ndagi Salihu, Isah Ibrahim, Shuaibu Bawa Wuse

“… Switch from Statement of Accounting Standard (SAS) to the International Financial Reporting Standards (IFRS) in Nigeria requires reporting entities to mark-to-market financial assets and liabilities and to recognise holding gains and losses as items of other comprehensive income. …”
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THE IMPACT OF CORPORATE GOVERNANCE PRACTICES ON POST-MERGER PERFORMANCE by Ali İhsan Akgün

“…We also examine as to whether the use of International Financial Reporting Standards (IFRS) improves corporate transparency, therefore, increasing financial reporting quality. …”
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Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics by Darmawati Darmawati, Elis Mediawati, Andi Ratna Sari Dewi

“…Key trends include advancements in sustainability reporting and improved financial reporting quality while emerging topics like XBRL and International Financial Reporting Standards (IFRS) reflect evolving research interests. …”
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Conformity of Islamic Banks with AAOIFI Standards for General Presentation and Disclosure in Turkey and Bahrain by Yusuf Avşar, Ozan Özdemir

“…Due to the average compliance level achieved by Islamic banks (using the unweighted disclosure index) in Turkey (54.6%), and since all banks in Turkey apply international financial reporting standards and international accounting standards, it is found that there is a relation between AAOIFI and International Accounting Standards Board standards even though they are different. …”
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Application of environmental, social and governance practices in agriculture by Dzhamilia Sakkaraeva, Akasbek Abdurashitov

“…The comparison was conducted using the metrics of the International Financial Reporting Standards and the Sustainability Accounting Standards Board. …”
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Earnings Quality in the IFRS Era: Evidence from Morocco by Oubahou Yassine, Elouafa Khalid, Wali Senda

“… Purpose: the aim of this study is to determine whether the introduction of International Financial Reporting Standards (IFRS) by Moroccan companies listed on the Casablanca Stock Exchange will contribute to improving the quality of earnings. …”
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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

“…To forestall future occurrences the international financial reporting standard (IFRS) adoption gained global momentum as it is expected to enhance all the proxies of financial reporting quality. …”
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