IFRS 3 - Articles - Scientific Research Publishing

Asset Acquisition or Business Combination? Application of Definition of a Business in Real Estate Industry (Articles)

Zhe Ruan

Open Journal of Accounting Vol.10 No.1, January 12, 2021

DOI: 10.4236/ojacct.2021.101002 954 Downloads 4,405 Views Citations
The Implications of the Shift towards Standard Financial Reporting Specialist for Small and Medium-Sized Companies to Attract Foreign Investment in the Iraqi Environment (Articles)

Sadeq Musdeq Hassan ALasdy, Baker Ibrahim Mahmoud

Open Access Library Journal Vol.6 No.2, February 27, 2019

DOI: 10.4236/oalib.1105205 856 Downloads 2,027 Views Citations
International Experience in Applying Corporate Income Tax Accounting for Viet Nam in an International Integration Context (Articles)

Dao Tuyet Lan

Open Journal of Social Sciences Vol.11 No.5, May 31, 2023

DOI: 10.4236/jss.2023.115033 262 Downloads 1,219 Views Citations
The Contribution of Management Commentary Index (Ma.Co.I) in Annual Banking Reports (ABR) and the Chronicle of the Great Greek Crisis (Articles)

Alexandros Garefalakis, Augustinos Dimitras

Theoretical Economics Letters Vol.6 No.5, September 23, 2016

DOI: 10.4236/tel.2016.65103 2,020 Downloads 3,981 Views Citations
The Effect of IFRS Adoption on Investment Management: A Review of the Literature (Articles)

Konstantinos Kapellas, Georgia Siougle

Technology and Investment Vol.9 No.1, January 26, 2018

DOI: 10.4236/ti.2018.91001 2,402 Downloads 8,890 Views Citations
Exploratory Study on the Impact of the Transition to IAS/IFRS on Moroccan Groups
—Case of Performance Indicators (Articles)

Rachid El Oud, Yassine Haitou, Abderrahim Amedjar

Open Journal of Business and Management Vol.9 No.4, June 10, 2021

DOI: 10.4236/ojbm.2021.94082 538 Downloads 2,109 Views Citations
International Financial Reporting Standards (IFRS): Exploring Financial Evidence from Listed Companies in the US (Articles)

Sotirios Rouvolis

Open Journal of Accounting Vol.11 No.4, October 14, 2022

DOI: 10.4236/ojacct.2022.114014 551 Downloads 3,196 Views Citations
IFRS and Fair Representation in Banking and Insurance (Articles)

Cristiane Benetti, Edouard Liguoro, Luciane Reginato, Najib Bwanika, Nirjhar Nigam

Theoretical Economics Letters Vol.14 No.5, October 31, 2024

DOI: 10.4236/tel.2024.145099 140 Downloads 742 Views Citations
The Impact of IAS/IFRS Adoption on the Blockchain: Criticalities and Trends in the Business Valuation Methods^* (Articles)

Francesco Agliata, Fabiana Roberto, Alessia Galdiero

Open Journal of Accounting Vol.15 No.2, April 7, 2026

DOI: 10.4236/ojacct.2026.152011 70 Downloads 335 Views Citations
Fair Value and Its Economic Consequence on the Volatility Measures of Earnings, Stock Price and Government Debt Yield (Articles)

Lan Sun

Theoretical Economics Letters Vol.4 No.9, December 22, 2014

DOI: 10.4236/tel.2014.49114 10,212 Downloads 12,893 Views Citations
Accounting Information and Value Relevance: A Quinquennial Comparison of Pre- and Post-IFRS Adoption of Listed Firms in Nigeria and South Africa (Articles)

Enaibre Felix Ighosewe

Modern Economy Vol.13 No.7, July 28, 2022

DOI: 10.4236/me.2022.137053 447 Downloads 1,999 Views Citations
The Impact of Implementing IFRS 15 on Earnings Quality-Evidence from Palestinian-Listed Corporations (Articles)

Tariq Darabee, Aida Mousa

Open Journal of Accounting Vol.14 No.1, December 4, 2024

DOI: 10.4236/ojacct.2025.141001 341 Downloads 2,572 Views Citations
The Nexus of Advancements in Egyptian Accounting Standards with Earnings Management (Articles)

Rady Hassan Ismail Hussein, Shengdao Gan

Open Journal of Accounting Vol.14 No.1, December 18, 2024

DOI: 10.4236/ojacct.2025.141002 172 Downloads 1,102 Views Citations
Developing a SMART Framework for Financial Valuation of Private and Public Companies: An Applied Comparative Study for Reforming the Egyptian Standards (Articles)

Amin Elsayed Ahmed Lotfy

Open Journal of Accounting Vol.15 No.1, January 15, 2026

DOI: 10.4236/ojacct.2026.151003 93 Downloads 516 Views Citations
An antibody present in everybody that attacks malaria infected erythrocytes (Articles)

James Kennedy

Journal of Biomedical Science and Engineering Vol.6 No.7A, July 17, 2013

DOI: 10.4236/jbise.2013.67A1001 5,266 Downloads 7,756 Views Citations
This article belongs to the Special Issue on Advances in Malaria Research
Small and Medium Sized Entities Management’s Perspective on Principles-Based Accounting Standards on Lease Accounting (Articles)

Jierong Cheng

Technology and Investment Vol.6 No.1, February 16, 2015

DOI: 10.4236/ti.2015.61007 7,641 Downloads 9,856 Views Citations
Omega 3 Fatty Acids, Inflammation, and Cardiovascular Diseases Prevention—An Essay (Articles)

Domenico Sarandria, Nicola Sarandria

World Journal of Cardiovascular Diseases Vol.12 No.3, March 18, 2022

DOI: 10.4236/wjcd.2022.123016 358 Downloads 1,928 Views Citations
A Digital Accounting Framework for Enhancing Solvency and Financial Evaluation in Non-Bank Financial Institutions: Evidence from Egypt (Articles)

Amin Elsayed Ahmed Lotfy

Open Journal of Accounting Vol.15 No.1, January 30, 2026

DOI: 10.4236/ojacct.2026.151006 125 Downloads 677 Views Citations
Corrosion Inhibition of Copper in 3% NaCl Solution by Derivative of Aminotriazole (Articles)

Karima Rhattas, Mohammed Benmessaoud, Mostafa Doubi, Najjat Hajjaji, Abdellah Srhiri

Materials Sciences and Applications Vol.2 No.4, March 22, 2011

DOI: 10.4236/msa.2011.24028 7,280 Downloads 14,211 Views Citations
Fault Plane Identification Using Three Components Local Waveforms (Articles)

Bagus Jaya Santosa

International Journal of Geosciences Vol.4 No.6, August 14, 2013

DOI: 10.4236/ijg.2013.46092 3,962 Downloads 6,253 Views Citations

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