IFRS – Jurnal Pengurusan

Recognition of Actuarial Gains and Losses under IAS 19 among UK Listed Companies

On: October 12, 2022

The requirement for UK listed companies to prepare their financial statements in accordance with IFRS for accounting periods beginning on or after January 1, 2005 provided these companies with an accounting policy choice in the area of pension accounting. Probit models indicate that the characteristics of size of firm andContinue Reading

International Financial Reporting Standards and Financial Information Quality: Principles versus Rules-based Standards

By: SITI HASLINA TON ZAINAL ABIDIN

On: October 8, 2022

The objective of the present study is to examine whether the adoption of International Financial Reporting Standards (IFRS) increases financial information quality. The IFRS brings about substantial changes in accounting standards. One of the prominent features of the system is that it results in the production of financial information ofContinue Reading