Add to ORKGThis study examines changes in British financial reporting that are in the progress with the focus on the year 2012. The subject of the analysis are the differences in selected areas between the new proposals (FREDs 46-48) and current FRSs, former proposals (FREDs 43-45), IFRS for SME, and "full" IFRS. The results suggest that Britain continues to preserve some particular treatments, even though those are not fully in line with IFRS for SME or "full" IFRS. In addition to this, formats of the financial statements according to UK GAAP were examined. The result suggests that the current formats defined by the company law will be preserved. The popularity of vertical balance sheet, which is typical for the UK, is illustrated by examining financ...
Original paper can be found at: http://www.lri.lu.se/There are two approaches which investors can ex...
The International Accounting Standards Board (IASB) issued IFRS for SMEs in July 2009. It was the fi...
The way in which little GAAP has emerged in the UK suggests that policy makers have taken an arbitra...
This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the...
ABSTRACT The paper presents the results of an analysis of the reconciliations of equity presented as...
The move to International Financial Reporting Standards (IFRS) for many listed companies in Europe, ...
Under IASB’s initiatives of developing International Financial Reporting Standards (IFRS) for Small...
The September/October 2016 edition of Financial Accountant launched a research project jointly under...
Purpose: The purpose of this study is to investigate how the provision of voluntary International Fi...
This thesis aims to describe the system of financial reporting in the UK, certain aspects of the pre...
This paper investigates implications of the IFRS adoption from the perspective of small and growing ...
This diploma thesis deals with the preparation of consolidated financial statements in accordance wi...
This study investigates the impact of the implementation of the International Financial Reporting St...
The paper looks at the impact of the latest economic crises on the UK’s financial services. It first...
This study investigates the impact of the implementation of the International Financial Reporting St...
Original paper can be found at: http://www.lri.lu.se/There are two approaches which investors can ex...
The International Accounting Standards Board (IASB) issued IFRS for SMEs in July 2009. It was the fi...
The way in which little GAAP has emerged in the UK suggests that policy makers have taken an arbitra...
This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the...
ABSTRACT The paper presents the results of an analysis of the reconciliations of equity presented as...
The move to International Financial Reporting Standards (IFRS) for many listed companies in Europe, ...
Under IASB’s initiatives of developing International Financial Reporting Standards (IFRS) for Small...
The September/October 2016 edition of Financial Accountant launched a research project jointly under...
Purpose: The purpose of this study is to investigate how the provision of voluntary International Fi...
This thesis aims to describe the system of financial reporting in the UK, certain aspects of the pre...
This paper investigates implications of the IFRS adoption from the perspective of small and growing ...
This diploma thesis deals with the preparation of consolidated financial statements in accordance wi...
This study investigates the impact of the implementation of the International Financial Reporting St...
The paper looks at the impact of the latest economic crises on the UK’s financial services. It first...
This study investigates the impact of the implementation of the International Financial Reporting St...
Original paper can be found at: http://www.lri.lu.se/There are two approaches which investors can ex...
The International Accounting Standards Board (IASB) issued IFRS for SMEs in July 2009. It was the fi...
The way in which little GAAP has emerged in the UK suggests that policy makers have taken an arbitra...