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The ANOVA Test for the Use of the IFRS 15 Integrated Model production sector while for the construction segment the trend is negative (see Table 6). The value of the regression coefficients (Beta) indicates the fact that the model generates an increasing trend both in the banking services sector and in the food

Table 6 The ANOVA Test for the Use of the IFRS 15 Integrated Model production sector while for the construction segment the trend is negative (see Table 6). The value of the regression coefficients (Beta) indicates the fact that the model generates an increasing trend both in the banking services sector and in the food

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countries with an emergent economy, the present study is based on an analysis of both the challenges and the effects which take place in several industries as a result of the implementation of the IFRS 15 in Romania and the Republic of Moldova. Starting from the year 2000, we have all witnessed an update of the former IAS with the latest IFRS as the development of the worldwide economy and the However, in the majority of the analyzed studies, the authors believe that the implementation of the standards will lead to the reduction of the information asymmetry and a better comparison of them. Having in view that there are very different opinions in the speciality literature in terms of the effects as a result of the implementation of the IFRS standards and few studies which have focused on the
countries with an emergent economy, the present study is based on an analysis of both the challenges and the effects which take place in several industries as a result of the implementation of the IFRS 15 in Romania and the Republic of Moldova. Starting from the year 2000, we have all witnessed an update of the former IAS with the latest IFRS as the development of the worldwide economy and the However, in the majority of the analyzed studies, the authors believe that the implementation of the standards will lead to the reduction of the information asymmetry and a better comparison of them. Having in view that there are very different opinions in the speciality literature in terms of the effects as a result of the implementation of the IFRS standards and few studies which have focused on the
Figure 1. “Bitriangular” Model of the Input-Output Correlation of Resources To have the most comprehensive image of the use of the IFRS 15 for sectors of activity, the selected industries have
Figure 1. “Bitriangular” Model of the Input-Output Correlation of Resources To have the most comprehensive image of the use of the IFRS 15 for sectors of activity, the selected industries have
Statistical Correlations as a Result of the Interpretation Based on the Activity Fields of the Answers to the Questionnaire
Statistical Correlations as a Result of the Interpretation Based on the Activity Fields of the Answers to the Questionnaire
The IFRS 15 Integrated Model Use - Summary
The IFRS 15 Integrated Model Use - Summary
* The model requires all non-missing values to be positive. Description of the IFRS 15 Integrated Model Use located on statistical levels of significance, which were higher than 50 % (see Table 4). The tests of statistical significance that positioned the banking services sector and the IT sector on levels of medium significance were calculated for the model while the construction and agricultural production sectors were
* The model requires all non-missing values to be positive. Description of the IFRS 15 Integrated Model Use located on statistical levels of significance, which were higher than 50 % (see Table 4). The tests of statistical significance that positioned the banking services sector and the IT sector on levels of medium significance were calculated for the model while the construction and agricultural production sectors were
* Insignificant correlation at the 0.05 level (2-tailed). Veronica Grosu, Svetlana Mihaila, Nicolai Jieri, Monica-Laura Zlati, Marian Socoliuc, Cristina-Gabriela Cosmulese. Extended...
* Insignificant correlation at the 0.05 level (2-tailed). Veronica Grosu, Svetlana Mihaila, Nicolai Jieri, Monica-Laura Zlati, Marian Socoliuc, Cristina-Gabriela Cosmulese. Extended...
Figure 2. Graphic Representation of the IFRS 15 Integrated Model Used in the Main Fields of Activity The general data of the consolidated econometric models graphically reflect the confidence of the reporting companies in using the IFRS 15 income measurement tools (see Figure 2):
Figure 2. Graphic Representation of the IFRS 15 Integrated Model Used in the Main Fields of Activity The general data of the consolidated econometric models graphically reflect the confidence of the reporting companies in using the IFRS 15 income measurement tools (see Figure 2):
Correlation Coefficients
Correlation Coefficients
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BusinessAccountingFinancial Statement
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