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Journal of Accounting Research, Vol. 53, No. 5 (DECEMBER 2015), pp. 915-963 (49 pages) We outline several properties of IFRS that potentially affect the contractibility or the transparency of ...

A quiet but significant shift has been taking place in the world of recruitment agencies. As these firms scale, more of them are being drawn into the orbit of IFRS 16, the international accounting ...

The Securities and Exchange Commission won’t switch to International Financial Reporting Standards in the near term, but will continue reviewing a proposal to allow IFRS information to supplement U.S.

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been ...

Swiss Re’s adoption of IFRS 17 has resulted in some shifts atop AM Best’s rankings of the world’s largest reinsurers, which differ based on accounting standards. The Best’s Market Segment Report, ...

Bank supervisors and officials responsible for loan loss provisioning and managing credit risk in countries that have adopted International Financial Reporting Standards (IFRS) or are planning to do ...

Geoff Meeks’ letter (October 12) is an academic’s view of the International Financial Reporting Standards — the accounting rules for public companies. I was a working accountant before my retirement, ...