BUSINESS & ECONOMICS / Accounting / Standards (GAAP, IFRS, etc.)

Current paper · Semantic Scholar

Background: The value relevance of accounting information remains a central concern in accounting research. The globalization of reporting standards (International Financial Reporting Standards [IFRS]) and the rise of non-financial disclosures (environmental, social, and governance [ESG] factors and corporate governance) have introduced both opportunities and complexities in how financial information influences inve…

Reference · Wikidata

the specific accounting discipline followed (IFRS, US GAAP, Chinese AS, France GAAP, Germany GAAP, Russian GAAP, UK GAAP, etc.)

Encyclopedia · Wikipedia

Publicly traded companies typically are subject to rigorous standards. Small and medium businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on the cash method of accounting which can often be simple and straightforward. Larger firms most often operate on an accrual basis. Accrual basis is one of the fundamental accou…