807 resultados para Financial statements -- Standards.


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"June 6, 1995."

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Description based on: [FY 1992]; title from cover.

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Title Varies: High School Standards; Standards for Public High Schools In Oregon

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"The standards established in this publication are limited to those items relating to fire protection and safety requirements, as prescribed in section 2-3.25 of the School code."

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"Being abstracts from financial statements filed by loan corporations and trust companies."

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Vols. for 1973/74-1975/76 issued in two parts: pt. 1. Narrative.--pt. 2. Financial statements.

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"Being abstracts from financial statements filed by loan corporations and trust companies."

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Since 2005, European-listed companies have been required to prepare their consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS). We examine whether value relevance increased following the introduction of IFRS, using a sample of 3,721 companies listed on five European stock exchanges: Frankfurt, Madrid, Paris, London, and Milan. We find mixed evidence of an increase in value relevance. However, the influence of earnings on share price increased following the introduction of IFRS in Germany, France, and the United Kingdom, while the influence of book value of equity decreased (except for the United Kingdom). © 2010 Blackwell Publishing Ltd.

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This book provides a practical guide for accountants working in practice or in business faced with the complexity of moving to adopt IFRS-based financial reporting. The book offers not only an overview of the regulatory framework and the requirements to produce IFRS-compliant financial statements but also guidance on developing an implementation strategy including project management, identifying and responding to challenges, dealing with change management and communication with external stakeholders.