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Relevant bibliographies by topics / Accounting harmonization

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Academic literature on the topic 'Accounting harmonization'

Author: Grafiati

Published: 4 June 2021

Last updated: 16 June 2025

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Journal articles on the topic "Accounting harmonization"

1

Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (2017): 104–9. http://dx.doi.org/10.18844/gjhss.v3i4.1530.

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Hoarau, Christian. "International accounting harmonization." European Accounting Review 4, no. 2 (1995): 217–33. http://dx.doi.org/10.1080/09638189500000012.

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Haller, Axel. "International accounting harmonization." European Accounting Review 4, no. 2 (1995): 235–47. http://dx.doi.org/10.1080/09638189500000013.

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Nobes, Christopher. "International accounting harmonization." European Accounting Review 4, no. 2 (1995): 249–54. http://dx.doi.org/10.1080/09638189500000014.

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van der Tas, Leo G. "International accounting harmonization." European Accounting Review 4, no. 2 (1995): 255–60. http://dx.doi.org/10.1080/09638189500000015.

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Fayza Z, Fayza Z. "Harmonization in Indian Accounting System." Indian Journal of Applied Research 3, no. 2 (2011): 32–34. http://dx.doi.org/10.15373/2249555x/feb2013/11.

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Garrod, Neil, and Isabel Sieringhaus. "European Union accounting harmonization." European Accounting Review 4, no. 1 (1995): 155–64. http://dx.doi.org/10.1080/09638189500000007.

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Hajnal, Noémi. "The Harmonization of Accounting." Acta Universitatis Sapientiae, Economics and Business 5, no. 1 (2017): 29–43. http://dx.doi.org/10.1515/auseb-2017-0002.

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AbstractThe development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

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Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (2017): 104–9. http://dx.doi.org/10.18844/prosoc.v3i4.1530.

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The relationship between international accounting harmonization and fair value accounting is one biunivocal: fair value accounting has the effect of catalyst for international accounting harmonization generating relevant information required to the quality of fair value accounting figures.Management Accounting is focused on the historical cost. This is highlighted in the revaluation: the notes must be submitted separately for each item in the balance of nature revalued property and equipment, the following information: the value of assets at historical cost and revalued amount cumulative value adjustments; or value at the balance sheet date of the difference between the unrealized gains and historical cost accounting and the cumulative amount of the additional value adjustments.  Keywords: historical cost; harmonization; fair value; accounting;

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Poida (Ivan), Ionela, and Mihaela-Nicoleta Băcanu. "Requirements for Reaching Accounting Harmonization." Journal of Accounting and Auditing: Research & Practice 2018 (January 24, 2018): 1–8. http://dx.doi.org/10.5171/2018.150871.

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Dissertations / Theses on the topic "Accounting harmonization"

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Shanus, O. V. "Accounting Salaries by International Standards: Features and Harmonization." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7767.

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Chen, Feng, and 陳峰. "Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B42576131.

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Peng, Songlan. "The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation." VCU Scholars Compass, 2005. http://catalog.hathitrust.org/api/volumes/oclc/100400486.html.

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Chen, Feng. "Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness /." Click to view the E-thesis via HKUTO, 2001. http://sunzi.lib.hku.hk/hkuto/record/B42576131.

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Wheeling, Barbara Mary. "Contextualizing the harmonization of accounting standards for foreign currency translation." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0019/NQ46943.pdf.

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Kindberg, Anna, and Maria Persson. "The Connection between Accounting and Taxation : The most practical one in relation to accounting harmonization!" Thesis, Jönköping University, Jönköping International Business School, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-216.

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<p>The harmonization of accounting among the member states of the EU has been going on since the late 1960s. In 2001 it was decided that all listed groups within the EU should use the accounting standards IAS/IFRS issued by the International Accounting Standards Board in their consolidated accounts from 2005. All countries are also free to allow use of IAS/IFRS in individual accounts as well if they want to, which would be a step towards further harmonization. The use of these standards imply a changed way of accounting, adapted to provide relevant information to the capital market instead of the traditional continental European use of the prudence concept of conservatism to protect creditors.</p><p>The use of these new standards creates problems in relation to the Swedish connection between accounting and taxation which implies that the financial accounting is the base for taxation. To continue to use this connection while introducing IAS/IFRS in individual accounts would have effects on the tax base as there will be a risk of distribution of untaxed profits and having to pay tax on unrealized profits. Therefore the purpose of this thesis is to investigate how the most practical connection between accounting and taxation in Sweden should be formulated within the near future in relation to the use of IAS/IFRS and the development of accounting harmonization within the EU.</p><p>To gain relevant data to be able to fulfill our purpose we have chosen a qualitative method. We have conducted four semi-structured interviews with five interviewees knowledgeable in accounting and taxation. The data retrieved through the interviews have been analyzed by the use of data reduction in matrixes.</p><p>Our overall conclusion is that the connection between accounting and taxation needs to be changed. The most likely and suitable solution in the near future would be to keep the connection where the accounting is used as a base for taxation and remove the connection where tax rules affects the accounting. We advocate a use of IAS/IFRS in individual accounts for larger companies and that potentially arising issues due to the kept connection will be solved with specific tax rules. We do not deem complete disengagement with development of a new tax rule system to be a usable solution at the moment. Furthermore, we cannot see any signs of accounting harmonization among SME:s within the near future.</p>

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Alexander, David, Brebisson Hélène de, Cristina Circa, et al. "Philosophy of language and accounting." Emerald Publishing Limited, 2018. http://dx.doi.org/10.1108/AAAJ-06-2017-2979.

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Purpose: Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein. Design/methodology/approach: The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings. Findings: This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words. Originality/value: The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both "reality" and "language" on the specific application of one common principle to various Member State environments.

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Secord, Peter. "Harmonization of accounting practices within NAFTA : history, environment, assessment and prospects." Thesis, University of Reading, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.272285.

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Babinec, Matúš. "Harmonization of Accounting Treatment of Property, Plant, Equipment and Intangible Assets." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4248.

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The globalization of world economy has inevitably affected also the movements in harmonization process of accounting standards around the world. International Financial Reporting Standards have become the ultimate accounting and reporting tool of most developed countries. The only remaining counterpart -- the US GAAP, is slowly subsiding to the enormous spread momentum that IFRS gained in recent years. In this setting I examine the application of International standards on accounting treatment of Property, Plant and Equipment, and also the Intangible Assets. Subsequently I compare this treatment to US GAAP and document all major differences still persistent at the end of year 2008. Considering that there are still many divergences between the two sets of standards, I try to document their impact on the reporting and presentation of financial statements of several blue chip companies. My analysis suggests that differences in reported numbers depending on standards chosen can distort comparability of financial statements and performance assessment, thus potentially biasing the decision making process of involved stakeholders.

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Paananen, Mari. "Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications." Thesis, University of North Texas, 2003. https://digital.library.unt.edu/ark:/67531/metadc4400/.

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The focus of the study is on financial reporting for non-U.S. firms registered with the Securities Exchange Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital market implications. The motivation for the study is the SEC's ongoing assessment of IAS for possible use by non-U.S. registrants for listing and capital raising in the U.S. Previous research on variations in financial reporting practices has revealed distinctly different types of financial reporting depending on country of origin. Moreover, some research suggests that such differences in financial reporting tend to persist in spite of harmonization efforts of accounting standards. This study suggests that there may be a systematic difference between credit and equity firms' financial reporting that is manifested by the fact that credit firms' adjustments to U.S. GAAP are greater than the adjustments made by equity firms. This systematic difference has had the following capital market consequences for credit firms, (1) a decreasing strength of association between accounting earnings and share prices post-1994, (2) an increased bid-ask spread post-1994, and (3) a decreased trading volume post-1994. This may be an indication that on the average firms reporting under IAS fail to meet an important part of the SEC's second assessment criterion with respect to high quality and full disclosure, namely comparability. In addition, it seems that the revisions made by International Accounting Standards Board (IASB) have not resulted in more congruent financial reporting among firms reporting under IAS over time.

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Books on the topic "Accounting harmonization"

1

Beke, Jeno. International Accounting Harmonization. Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349.

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Christopher, Nobes, ed. International harmonization of accounting. E. Elgar Pub., 1996.

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J, Strong Christopher, Fédération internationale des bourses de valeurs., International Bar Association. Section on Business Law., International Federation of Accountants, and International Capital Markets Group, eds. Harmonization of international accounting standards. International Capital Markets Group, 1993.

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Organisation for Economic Co-operation and Development., ed. Harmonization of accounting standards: Achievements and prospects. Organisation for Economic Co-operation and Development, 1986.

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Incollingo, Alberto, and Andrea Lionzo, eds. The European Harmonization of National Accounting Rules. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-42931-6.

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J, Gray S., Coenenberg Adolf Gerhard 1938-, and Gordon Paul D, eds. International group accounting: Issues in European harmonization. 2nd ed. Routledge, 1993.

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Peng, Songlan. Chinese accounting standards: The harmonization of Chinese accounting standards with international accounting standards. VDM, Müller, 2007.

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8

Goeltz, Richard Karl. International accounting harmonization: The impossible (and unnecessary?) dream. American Accounting Association, 1991.

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9

Beke, Jeno. International accounting harmonization: Adopting universal information methods for a global financial system. Palgrave Macmillan, 2013.

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Akateva, Marina, and Svetlana Beskorovaynaya. Theoretical and methodological assessment of accounting and reporting adaptation processes in the context of global integration of Russian and international legislation. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1080624.

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The monograph is devoted to the fundamental scientific, theoretical, organizational and methodological issues of harmonization of accounting and reporting of Russian economic entities, understanding and professional assessment, including in the retrospective aspect. For postgraduates, undergraduates and students of the financial and economic direction. The materials of the monograph can be used in the educational process as part of teaching a number of accounting, financial and legal disciplines, as well as for further research in the field of accounting science and practice.

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Book chapters on the topic "Accounting harmonization"

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Beke, Jeno. "Classification of Accounting Systems." In International Accounting Harmonization. Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_2.

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Beke, Jeno. "International Accounting Standardization Process." In International Accounting Harmonization. Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_8.

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Beke, Jeno. "Introduction." In International Accounting Harmonization. Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_1.

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Beke, Jeno. "The Influencing Factors of Accounting Harmonization." In International Accounting Harmonization. Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_3.

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Beke, Jeno. "Problems Caused by Accounting Diversity." In International Accounting Harmonization. Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_4.

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Beke, Jeno. "Economic Factors of Accounting Harmonization." In International Accounting Harmonization. Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_5.

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Beke, Jeno. "Comparative Statistical Analysis." In International Accounting Harmonization. Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_6.

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Beke, Jeno. "Effects of Universal Information Methods on Company Performance." In International Accounting Harmonization. Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_7.

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Beke, Jeno. "Summary and Conclusions." In International Accounting Harmonization. Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_9.

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Vignini, Stefania. "Accounting Systems of Postcommunist Balkan States: Towards Accounting Harmonization?" In CSR, Sustainability, Ethics & Governance. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-20032-8_7.

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Conference papers on the topic "Accounting harmonization"

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Braga, Ala. "Organisms involved in accounting harmonization at the international level." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.56.

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This article examines the accounting harmonization process but also the organizations involved in this process at the international level. Analyze the proposed goals and objectives of these organizations in order to create a common accounting language that everyone can understand.

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Munteanu, Adrian, Doina Fotache, and Octavian Dospinescu. "Information Systems Security Risk Assessment: Harmonization with International Accounting Standards." In 2008 International Conference on Computational Intelligence for Modelling Control & Automation. IEEE, 2008. http://dx.doi.org/10.1109/cimca.2008.26.

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Legenzova, Renata, Asta Gaigalienaė, and Inesa Vilkaitaė. "Harmonization of Accounting Practices: The Case of Accounting for PPE in Lithuanian Non-Listed Companies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.29.

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TRABELSI, Raoudha. "International accounting normalization and harmonization processes across the world History and overview." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-1997_af15.38.

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Railean, Tatiana. "Examination of methodological aspects regarding the harmonization of budgetary accounting in the context of IPSAS." In The 3rd International Scientific Conference "Development through Research and Innovation". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/dri2022.09.

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Republic of Moldova has the task of reforming the budget accounting system to IPSAS requirements. The methodological problems of budget accounting reform are studied, national and international accounting methodological aspects are compared. Finally, recommendations are proposed to harmonize the accounting methodology in the context of IPSAS, taking into account the national specifics.

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Melega, Anatol, and Veronica Grosu. "Harmonization of the legislation of the Republic of Moldova with the OECD Transfer Pricing regulations." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.04.

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In the context of the globalisation of national economies and the galloping growth of multi-nationals, transfer pricing regulations have become a key element in avoiding the erosion of the tax base and the shifting of profits to low or zero tax jurisdictions. The Republic of Moldova, in its effort to integrate international tax practices and attract foreign investment, faces significant challenges in aligning national legislation with OECD standards. The purpose of this paper is to explore the complex and critical process of harmonising Moldovan legislation with the Organisation for Economic Co-operation and Development (OECD) transfer pricing regulations. Although the Republic of Moldova has made significant progress towards harmonising its legislation with OECD transfer pricing regulations, there are still many areas of inconsistency that require attention and adaptation. These include the need for clarification and detail in national legislation, and the need to develop better administrative capacity for effective implementation of the regulations.

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Bukhammas, Ali S., and Abdelmohsen M. Desoky. "An Empirical Examination on the Degree of Accounting Harmonization of PPE and Inventory." In 2020 International Conference on Data Analytics for Business and Industry: Way Towards a Sustainable Economy (ICDABI). IEEE, 2020. http://dx.doi.org/10.1109/icdabi51230.2020.9325702.

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Stavila, Paula. "The evolution of accounting in the Republic of Moldova." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.76.

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Research has demonstrated that the concept of accounting is influenced by two key factors: geographical context and the level of economic development within a country. In the era of globalization, accounting systems adapt to International Financial Reporting Standards (IFRS) through harmonization, facilitating effective management and economic control. Simultaneously, the concept of accounting in the Republic of Moldova (RM) has been shaped by regionalization factors. Provisions from EU Directives have been incorporated into RM’s accounting legislation due to its association with the European Union. Consequently, the accounting system and financial reporting in RM have become more regulated, aligning with the legal accounting concepts prevalent in EU countries. This article reviews the evolution of accounting concepts in the Republic of Moldova, considering these influential factors.

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Kovač, Matjaž. "HARMONIZATION OF DIRECT TAXATION IN THE EU AND IT’S INFLUENCE ON INTERNATIONAL TAXATION." In 9th International Conference on Modern Research in Management, Economics and Accounting. Acavent, 2019. http://dx.doi.org/10.33422/9th.meaconf.2019.05.1065.

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Lovita, Erna. "Harmonization of Culture and Religion in Internal Control, Strengthening Form of SME Growth." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.1.

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Reports on the topic "Accounting harmonization"

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Bloomfield, Matthew, Ulf Brüggemann, Hans Christensen, and Christian Leuz. The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w20888.

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Martner, Ricardo. Fiscal Indicators in Latin-American Countries. Inter-American Development Bank, 2005. http://dx.doi.org/10.18235/0012270.

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The purpose of this document is to provide a comparative analysis of Latin-American government finance statistics including public expenditures, income, overall balances, and debt stocks. The paper explores some of the problems that arise in country comparisons and in regional harmonization of fiscal targets, an important issue when considering common goals of overall balances and public debt. The paper also discusses some of the new initiatives such as: applying accrual accounting and registering all variations of public net worth; including economic cycle and relative prices fluctuations in the estimation of overall balances and public debt; seeking to protect investment in strategic areas; and establishing priority areas in social expenditures.

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