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Rutsel S.J. Martha and Sarah Dadush

requirement that the Fund be in compliance with accepted international standards for financial accounting and management. The standards applied pursuant to the foregoing requirement are the International Financial Reporting Standards (IFRS) and their predecessors, the International Accounting Standards (IAS

Wenjie Zhu

Cross-border M&As are important to the participating countries. I posit that mandatory International Financial Reporting Standards (IFRS) adoption lowers the systemic information noise embedded in countries’ accounting standards. This reduces the associated information processing costs and enhances the economic role accounting standards play on cross-border M&A flows. After mandatory IFRS adoption, a 1% increase in accounting standards disparity suppresses bilateral M&A flows by around 2%; a decrease in accounting standards disparity helps promote bilateral M&A flows when paired countries’ governance infrastructure gaps are relatively wider. I do not find that these associations were significant prior to mandatory IFRS adoption. Overall, this paper documents an evolving economic role accounting standards play on bilateral cross-border M&A flows and sheds light on the economic benefits of adopting IFRS for policy makers.

Szrf 2010 no. 31, item 4,177. This meets international financial reporting standards. Federal law 307-FZ of 30 Dec 2008 (auditors and the accounting profession) in Szrf 2009 no. 1, item 15. Replaces Federal law 119-FZ of 7 Aug 2001, as amended in force 1 Jan 2009. English translation and Russian text

Secondary Sources International Financial Reporting Standards (IFRS), IFRS Application Around the World: Italy. A survey on the application of IFRS Standards in Italy. Simona Catuogno et al

: Developing Regulation in Europe (London: Routledge, 2008), Chapter 4. K. Pajunen, "Current Finnish Accounting Thought in Relation to International Financial Reporting Standards and Earlier Finnish Accounting Traditions: Results from a Survey of Finnish Accounting Professionals," Liiketaloudellinen

M.I. Mace

companies are required to prepare their statements in conformity with inter- national accounting standards if their securities are trading in a regulated market of a Member State 20 International Financial Reporting Standards (IFRS) are not automatically applicable in the EU, but are adopted by way of the

Paul Q. Watchman, Angela Delfino and Andrew N. Davis

one way or another, more or less thoroughly, imple- mentation is taking place. 70 Another major innovation arising out of this Directive relates to the requirement for companies to abide, as of 2005, by International Accounting Standards (IAS), since 2001 named International Financial Reporting

Janja Hojnik

the Regulation 1606/2002 on application of international accounting standards was adopted in 2002. 45 It is one of the most important acts of the eu accounting law and serves as a basis for endorsement and application of the International Accounting Standards ( ias s)/ International Financial

Roman Syvyy

Auditing ( isa ); – The company fully complies with the Principles of Corporate Governance 216 and with the International Financial Reporting Standards ( ifrs ); – The company has a corporate secretary and discloses its financial statements both in English and in Ukrainian


Mohamed H. Reda

definitions to the term Financial Derivative is set by the International Financial Reporting Standards ( ifrs ) by the London-based International Accounting Standards Board ( iasb ), as “ a financial instrument whose value changes in response to a change in the price of an underlying, such as an interest rate