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A Comprehensive Examination of IFRS 1: An Exploratory Study of Canadian Early Adopters

机译：对IFRS 1的全面审查：加拿大早期采用者的探索性研究

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In the context of the Canadian transition to IFRS, this study provides evidence that the decomposition of equity permits a more comprehensive examination of the financial reporting impact of the GAAP-to-GAAP standard differences, the extent to which IFRS is being implemented, and equity reclassifications which potentially transfer unrealized capital to earned capital. The evidence provided in this study suggests that IFRS adoption is not a monolithic research question. It is an endeavor which requires a thorough examination of its parts before addressing the objectives of the GAAP changeover as a whole. In the five regression models which tested firm attributes as a function of the components of equity, four of the models demonstrated predictive power. Employing a repeated-measures general linear model to compare model results of the dependent variables: the adjustment to retained earnings as reported and the adjustment to RE without the reclassification effect, the study provides evidence that suggests that the equity reclassification effect is significant in explaining the financial effects of the IFRS implementation.
机译：在加拿大转型到国际金融公司的情况下，本研究提供了证据表明，股权的分解允许更全面地检查GAAP - GAAP标准差异的财务报告影响，IFRS正在实施的程度和权益重新分类可能将未实现的资本转移到赚取资本。本研究提供的证据表明IFRS采用不是单片研究问题。这是一项努力，在解决整体上的GAAP转换目标之前，需要彻底检查其零件。在五个回归模型中测试了公司属性作为股权组件的函数，其中四种模型显示了预测的功率。采用一般线性模型来比较依赖变量的模型结果：报告的保留收益的调整和重新分类效果的调整，这项研究提供了证据，表明股权重估效果在解释中是显着的IFRS实施的财务影响。

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