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Dissertations / Theses on the topic 'Accounting harmonization'

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Published: 4 June 2021

Last updated: 26 July 2025

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1

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

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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 su

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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 treatme

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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

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Costa, Paulo. "O impacto da adoção do SNC no capital próprio das empresas portuguesas." Master's thesis, Escola Superior de Ciências Empresariais, 2013. http://hdl.handle.net/10400.26/5441.

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Dissertação de Mestrado em Contabilidade e Finanças<br>A aplicação do Plano Oficial de Contabilidade criou durante anos dificuldades de comparabilidade em termos de relato financeiro entre as empresas portuguesas e suas homólogas estrangeiras que utilizavam outros normativos. Em Portugal, o processo de harmonização contabilístico deu um passo importante, em 2005, aquando da adoção das normas internacionais de contabilidade por um determinado, mas restrito, grupo de empresas. Para as restantes, este processo deu-se com a aprovação do Sistema de Normalização Contabilística, que entrou em

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Pal, Shoubhik. "Differences Between Ind AS and IFRS: Can Full Convergence Ever Occur Between the Two?" Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1089.

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Since the turn of the millennium, there have been various attempts by Indian regulators as well as the government to converge the current accounting system in India (tentatively called Indian GAAP) to a system similar to IFRS, considered today to be the prevalent worldwide set of accounting standards. Indian GAAP has had its fair share of criticism, the most telling being that it avoids the principle of substance over form in various topics in its literature. The first announcement of a plan to converge came in July 2007. While suffering various setbacks through delays in recent years, the cur

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Mirosea, Nitri. "IPSAS and Local Government Financial Reporting in Indonesia: Evidence from Municipalities and Cities." Thesis, Griffith University, 2018. http://hdl.handle.net/10072/378745.

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The New Public Management (NPM) reform in the late twentieth century around the globe incites the need for increased accountability and transparency at governmental level both central and local. The International Public Sector Accounting Standard Board (IPSASB) has developed a set of reporting standards called IPSAS to assist public sector improving its financial reporting. Many countries have opted for the NPM including Indonesia in 1999 which came up with a decentralisation programme and New Public Financial Management. The latter dealt principally with better accounting and reporting includ

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Abd, Allah Ahmed. "The effect of Diverse Accounting Practices of Financial Instruments under IFRS on De Facto Harmonization and Comparability : an Empirical Study of IAS 39 in Sweden." Thesis, University of Gävle, Department of Business Administration and Economics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-3674.

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<p><strong><em>Objective:</em></strong> The IFRSs are getting more popularity all over the world. IAS 39 is one of the most sophisticated standards included in the IFRS jurisdiction, which mainly addresses the recognition and measurement of financial instruments and hedge accounting. When these instruments had been <em>off-balance sheet</em> hidden, accounting scandals were the consequences. Capturing these risky instruments in the body of the financial statements, according to IAS 39, implies diverse accounting choices where the selection is tied to managers' judgment.</p><p>The Swedish GAAPs

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Geira, Elise, and Emina Dizdarevic. "Sverige som en del av harmoniseringen : En studie av en tänkbar frikoppling mellan redovisning och beskattning." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-15343.

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Sedan lång tid tillbaka har mycket diskussioner och debatter framförts kring det starka sambandet mellan redovisning och beskattning och det råder frågor kring om sambandet skall finnas kvar i Sverige eller inte. Det finns mycket fördelar med en frikoppling, men även nackdelar som kan sätta Sveriges redovisningstradition i en förändring. Syftet med uppsatsen är att framföra de olika förändringar Sveriges redovisningstradition skulle kunna utsättas för i samband med en frikoppling och även lista de olika för- och nackdelar med sambandet utefter revisorer och Skatteverket. För att uppfylla syfte

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Kubačková, Katarína. "Porovnání účetnictví dle US GAAP a dle čs. legislativy v podmínkách vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222199.

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Master’s thesis deals with the analysis of the Czech modification of accounting, it’s setting into the context of the European accounting and Generally Accepted Accounting Principles – U.S. GAAP. The aim of the thesis is to demonstrate the differences in accounting practices and the overall concept of accounting. It also assesses the measure of harmonization of accounting required for the objectivity of investor’s decision.

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Aronsson, Robert, and Martin Högberg. "IAS 40 : The effects of the implementation of IAS 40 for listed investment property companies within the European Union." Thesis, Jönköping University, JIBS, Accounting and Finance, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7767.

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<p><strong>Background: </strong>The increased globalization and trade over domestic borders within the European Union (EU) has lead to the implementation of new international accounting standards. This is necessary to create an effective capital market, where comparisons between companies located in different countries can be made, due to a more harmonized accounting. Obstacles to overcome when establish a more harmonized accounting in the EU is for example different accounting backgrounds and valuation methods.</p><p><strong>Purpose: </strong>The purpose of the thesis is to as far possible st

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Amenabar, Ana Maria Hinojosa. "Harmonização contábil em cinco países da América do Sul." Universidade de São Paulo, 2001. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-06062002-112701/.

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A harmonização contábil é uma preocupação mundial em um ambiente de desenvolvimento e de globalização de economias, existindo esforços para torná-la viável. Os blocos econômicos procuram encontrar soluções para as diferenças existentes entre as normas contábeis. O presente trabalho é um estudo sobre a harmonização contábil em cinco Países da América do Sul e a necessidade de implementar dita harmonização. Inicialmente são apresentados os antecedentes dos dois blocos econômicos da América do Sul, o Mercosul e a Comunidade Andina; em seguida, são estudadas as características de ambos os blocos

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Ferreira, Carla Maria Marques Pereira. "Harmonização contabilística no sector público: constrangimentos na adopção das IPSAS." Master's thesis, Instituto Superior de Ciências Sociais e Políticas, 2014. http://hdl.handle.net/10400.5/6552.

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Tese de Mestrado em em Administração Pública - MPA, especialização em Administração Pública<br>Com o Memorando assinado com a TROIKA em 2011, o Governo assumia “estender a adopção a toda a Administração Central o Plano Oficial de Contabilidade Pública, o que permitirá a integração das três vertentes da contabilidade – a orçamental, a patrimonial e a analítica – e assim conhecer com maior rigor a situação orçamental e patrimonial das entidades públicas, assim como conhecer os custos dos bens e serviços produzidos.” A implementação de práticas uniformes e comparáveis em base de acréscimo para to

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Revoredo, Márcia Maria Oliveira. "Brasil rumo aos padrões internacionais de contabilidade para o setor público: uma análise sob a ótica do Financial Management Reform Process Model de Lüder." Universidade do Estado do Rio de Janeiro, 2008. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6251.

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O termo Sistema Contábil define toda a modelagem pela qual são tratados os dados internos e externos, de forma estruturada, para atender às demandas atribuídas à profissão contábil (tanto nos sistemas privados como nos governamentais), englobando fatores intrínsecos e extrínsecos da contabilidade e seus inter-relacionamentos. As variações desses fatores levam ao desenvolvimento de sistemas nacionalmente específicos. Nas classificações internacionais desses sistemas, são identificadas influências como a dos Estados Unidos, a do Reino Unido e a da Europa, ou ainda uma orientação micro ou macro,

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Molina, Llopis Rafael. "NIIF para las PYMES: ¿La solución al problema para la aplicación de la normativa internacional?" Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/114789.

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The IFRS for SMEs is of the size of its scope, a key player in the international accounting harmonization process. After a brief reference to the IASB’s role in this process, this paper makes a description of the steps followed for the issuance of IFRS for SMEs and their relevant characteristics, to continue with a comparative analysis of the main differences with full IFRS. Finally, the document contains some reflections related to the practical difficulties facing the process of implementing international standards and possible solutions, according to the author, be considered.<br>La NIIF pa

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Євченко, Н. Г. "Гармонізація податкового та фінансового обліку відповідно до вимог Податкового кодексу України". Thesis, Українська академія банківської справи Національного банку України, 2012. http://essuir.sumdu.edu.ua/handle/123456789/59305.

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Kantola, H. (Hannele). "Management accounting change in public health care." Doctoral thesis, Oulun yliopisto, 2014. http://urn.fi/urn:isbn:9789526204680.

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Abstract The aim of this dissertation is to analyse the process of change in management accounting in public-sector health care. The change is examined through the implementation of a nationally homogeneous Diagnosis Related Grouping (DRG) system. The DRG system is used to classify health-care diagnoses into groups for service productisation and pricing. The system has been proposed as a solution for cost accounting and budgeting. The practical motivation of the dissertation is to analyse the embedding of change in organisations´ practises. The theoretical motivation of the dissertation is to

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Silveira, Márcio Schuch. "O impacto da adoção das IFRS na variabilidade dos índices econômico-financeiros de empresas listadas na BOVESPA." Universidade do Vale do Rio dos Sinos, 2014. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4423.

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Submitted by Maicon Juliano Schmidt (maicons) on 2015-07-13T14:55:34Z No. of bitstreams: 1 Márcio Schuch Silveira.pdf: 9464761 bytes, checksum: 8fd2e275cd1bea925c996ab53a50ad1a (MD5)<br>Made available in DSpace on 2015-07-13T14:55:34Z (GMT). No. of bitstreams: 1 Márcio Schuch Silveira.pdf: 9464761 bytes, checksum: 8fd2e275cd1bea925c996ab53a50ad1a (MD5) Previous issue date: 2014-01-31<br>Nenhuma<br>A prática contábil resulta das escolhas dos profissionais de contabilidade, as quais sofrem restrições formais e informais; neste sentido, esta dissertação aborda o desenvolvimento do tema sobr

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Cabelo, Micaela Sofia Domingues. "Análise da aplicação do Sistema Oracle na empresa Kemet Electronics Portugal, S.A." Master's thesis, Universidade de Évora, 2012. http://hdl.handle.net/10174/15326.

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O presente trabalho corresponde à etapa final de um percurso académico orientado para a obtenção do grau de mestre em Gestão com especialização em Contabilidade e Auditoria. Este estudo tem como objetivo analisar a aplicação do sistema Oracle na empresa Kemet Electronics Portugal, S.A., principalmente no departamento da contabilidade, na realização das tarefas de conferência e contabilização de faturas e notas de crédito de fornecedores. Com o intuito de atingir o objetivo proposto, a primeira parte do estudo inclui uma análise teórica aos temas da harmonização internacional contabilística e d

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Mock, Oliver [Verfasser], and Patrick [Akademischer Betreuer] Velte. "European harmonization of national tax accounting rules : a conceptual and empirical analysis with a focus on the German setting / Oliver Mock ; Betreuer: Patrick Velte." Lüneburg : Universitätsbibliothek der Leuphana Universität Lüneburg, 2019. http://d-nb.info/1199607940/34.

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Mock, Oliver Verfasser], and Patrick [Akademischer Betreuer] [Velte. "European harmonization of national tax accounting rules : a conceptual and empirical analysis with a focus on the German setting / Oliver Mock ; Betreuer: Patrick Velte." Lüneburg : Universitätsbibliothek der Leuphana Universität Lüneburg, 2019. http://nbn-resolving.de/urn:nbn:de:gbv:luen4-opus-145875.

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Cruz, Carmem Marialva Pinto da. "Princpais diferenças entre o Plano Geral de Contabilidade de Angola e o Sistema de Normalização Contabilística de Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/3494.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A normalização contabilística internacional representa uma forte atracção para as grandes empresas ou grupos empresariais com acções cotadas no mercado internacional ou que pretendam apostar na internacionalização e captar capital para os seus países. No caso de Angola, um país que neste momento está em franca expansão no que respeita à definição de relações económicas e comerciais, sendo por isso importante que o seu Plano Geral de Contabilidade seja submetido a alterações que lhe permitam aproximar-se das normas internacionai

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Francisco, Maira José António. "O Impacto da adoção do Plano Geral de Contabilidade : normas internacionais de relato financeiro em Moçambique." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12886.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo pretende analisar o impacto da adoção do Plano Geral de Contabilidade - Normas Internacionais de Relato Financeiro (PGC-NIRF), pelas empresas em Moçambique em 2009, nas Demonstrações Financeiras e nos principais Indicadores Económicos Financeiros. Os resultados obtidos sugerem que a alteração do normativo levou, em média, a um aumento do Capital Próprio e a uma diminuição do Resultado Líquido. As rubricas que sofreram os ajustamentos mais significativos e que contribuíram para os impactos registados foram: Ativo Inta

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Mickytė, Vaida. "Tarptautinių apskaitos standartų ir verslo apskaitos standartų lyginamoji analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_153506-72489.

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Tyrimo objektas – Tarptautiniai ir Verslo apskaitos standartai. Tyrimo tikslas – atlikti Tarptautinių ir Verslo apskaitos standartų nuostatų lyginamąją analizę bei nustatyti perėjimo prie Tarptautinių apskaitos standartų tikslingumą visoms Lietuvos verslo įmonėms. Uždaviniai: - išanalizuoti apskaitos harmonizavimo ir standartizavimo būtinumą ir reikšmę; - palyginti Tarptautinių apskaitos standartų ir Verslo apskaitos standartų nuostatas bei nustatyti skirtumus; - ištirti Tarptautinius apskaitos standartus ir Verslo apskaitos standartus taikančių įmonių apskaitos metodų pasirinkimus praktikoje;

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Carvalho, Raquel Helena Teixeira de. "A adoção das IFRS em Cabo Verde : fatores influenciadores." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19548.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este trabalho visa estudar os fatores que influenciaram o processo de adoção das IFRS em CV, mais concretamente no sistema contabilístico das empresas do sector não financeiro. O estudo está debruçado sobretudo a partir da implementação do PNC, até ao momento presente onde está em vigor o SNCRF implementado em 2009. O processo de globalização tem contribuído para a aproximação dos países à escala mundial, e não foi diferente no caso de CV. Mesmo se tratando de uma pequena economia insular, o país tem procurado inserir-se no mer

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Barikhashvili, Natella. "Harmonizace účetnictví v Ruské federaci s IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-112900.

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The thesis is devoted to recent improvements in the process of harmonization of the Russian accounting system with International Financial Reporting Standards. Firstly, it takes a look on the historical development of accounting in Russia, investigating reforms that were leading to transition to market economy. Onwards, it provides a description of the regulation of financial accounting and the placement of the accounting profession in Russia, providing insights of the gradual implementation of IFRS into Russian legislation. Finally, the thesis features the auditing profession, which is also u

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Kallentoft, Johanna, and Camilla Boström. "Att bygga legitimitet i en värld av förändring : En studie av hur företag kan hantera en ny standard för intäktsredovisning." Thesis, Linköpings universitet, Filosofiska fakulteten, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-100386.

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Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden

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Mehanna, Marianne, and Rebecca Pettersson. "What do British accountants think of the accounting and financial harmonisation which applies to listed companies in the EU?" Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-16061.

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Abstract Under de senaste decennierna har den finansiella globaliseringen ökat, vilket har lett till ekonomiska och politiska förändringar, samt en ökad global konkurrens. Dessa förändringar har i sin tur lett till ett större krav på hög kvalitet av bokföringsprinciper. Då olikheter inom exempelvis legala, politiska, ekonomiska och kulturella faktorer har lett till utvecklandet av olika bokförings principer i olika länder, kan det i nuläget vara svårt för investerare och externa aktörer att förstå och bedöma finansiella rapporter länder emellan. Således hade det underlättat med gemensamma best

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Greco, Marcus Vinicius Derito. "Contabilidade governamental brasileira no contexto da convergência aos padrões internacionais." reponame:Repositório Institucional do FGV, 2009. http://hdl.handle.net/10438/3933.

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Made available in DSpace on 2009-11-18T19:01:19Z (GMT). No. of bitstreams: 1 mgreco.pdf: 2850772 bytes, checksum: 581ce608dc9749c8dcb57032e5d4fc31 (MD5) Previous issue date: 2009<br>With the globalization of the economy and the growing participation of several world investors in financial markets, combining the political, economical and social differences of each country, the varying Accounting Statements based on principles, standards, procedures or idiosyncratic accounting patterns become inadequate to provide comprehensible and useful financial information to the users at international

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Thomaz, João Luis Peruchena. "Convergência de Normas Contábeis no MERCOSUL e na Comunidade Andina: um estudo em empresas industriais de capital aberto." Universidade do Vale do Rio dos Sinos, 2012. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4742.

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Submitted by Fabricia Fialho Reginato (fabriciar) on 2015-08-25T01:09:47Z No. of bitstreams: 1 JoaoThomaz.pdf: 751334 bytes, checksum: de6a4e3ca0b874a0ab4c99a997fedb73 (MD5)<br>Made available in DSpace on 2015-08-25T01:09:47Z (GMT). No. of bitstreams: 1 JoaoThomaz.pdf: 751334 bytes, checksum: de6a4e3ca0b874a0ab4c99a997fedb73 (MD5) Previous issue date: 2012<br>URCAMP - Universidade da Região da Campanha<br>O presente estudo investiga o nível de convergência de práticas contábeis em empresas industriais dos países do MERCOSUL e da Comunidade Andina. Partindo de uma base teórica com a qual

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Miškovič, Stanislav. "Vývoj regulácie účtovníctva." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11231.

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The objective of my thesis is to outline the evolution of accounting regulation. The thesis describes development of accounting, first regulation forms, emergence of double entry and present globally accepted accounting standards. In my work I enlarge the development of two well known accounting standards GAAP and IAS and their regulation. The convergence project between standard setters' bodies is elaborated as part of present development of accounting regulation. One of next titles in my thesis is the accounting harmonization process in EU as part of accounting regulation and the adoption of

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Trkalová, Žaneta. "Tvorba vnitropodnikových směrnic ve vybrané firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-264830.

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This thesis focuses on the area of register and account of long-term material possession according to accounting legislative and American accounting US GAAP. The main goal of this thesis is to analyze current situation of register and account in selected company. The main solution is proposition of internal directive. All suggested solutions emerge from completed analysis.

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Barros, Patrícia Maria Jardim. "O processo de harmonização contábil nos países do MERCOSUL: uma análise do processo de transição para as normas internacionais (IFRS)." Universidade do Estado do Rio de Janeiro, 2015. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=8972.

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Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro<br>Esta dissertação pretende fornecer uma contribuição acadêmica aos estudos sobre harmonização contábil em blocos econômicos. A pesquisa teve como objetivo analisar o processo de harmonização contábil nos seis países integrantes do MERCOSUL, após a refundação do IASB, em 2001. A metodologia do estudo tem caráter descritivo e natureza analítica, visando descrever as características qualitativas em relação aos aspectos contábeis e regulatórios dos países estudados. Foi realizada uma pesquisa documental em que foram analisados os relatóri

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Díaz, Durand Mario, Jorge José Gil, and Olivares Percy Vílchez. "Hacia la convergencia mundial del marco conceptual para la preparación de los estados financieros." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/114802.

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Due to the current globalization in business and investments that generate a highly interrelated business world, it is a must to have a common standard in accounting that brings transparency and the real use of information. According to that, this article presents a comparative analysis of the conceptual framework for the preparation and presentation of financial statements of the two important international accounting models of normative use: the accounting standards established by the FASB and the IASB. The conceptual framework provides a guideline to prepare and present financial statements

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Branchi, Roberto Zeller. "Fundos de investimento de venture capital e private equity : um estudo sobre a avaliação contábil da carteira de investimentos." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/35433.

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O objetivo deste trabalho é apresentar as práticas adotadas no Brasil relativas à avaliação contábil da carteira de investimentos de fundos de investimento de venture capital e private equity e verificar o seu alinhamento às práticas contábeis internacionais, considerando o contexto da harmonização contábil mundial. Possibilitando um melhor entendimento do assunto, apresenta-se a definição de capital de risco, o contexto evolutivo da indústria de venture capital e private equity, os agentes e os tipos e estágios de investimento, o ambiente regulatório no país e as principais práticas contábeis

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Diao, Badiaw. "La nouvelle comptabilité publique au sein de la zone UEMOA." Thesis, Paris 10, 2020. http://www.theses.fr/2020PA100116.

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L'aggravation de la crise des finances publiques place l'information financière publique au cœur de la gestion de l'action publique. À ce titre, sous l’impulsion des partenaires techniques et financiers, l’Union Économique et Monétaire Ouest Africaine (UEMOA) s’est dotée d’un second cadre harmonisé des finances publiques en 2009, faisant suite à celui de 1997. Une nouvelle comptabilité publique, proche de celle du secteur privé, est promue par une série de directives. La novation majeure demeure la promotion d’une comptabilité d’exercice pour les États membres. Elle s’inspire des normes intern

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Fransson, Ellinor, and Maria Ladan. "Komponentavskrivning – Följer kommunerna lagen?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-16953.

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Komponentavskrivning är ett relativt nytt redovisningssätt för den offentliga sektorn. 2014 kom Rådet för kommunal redovisning med nya direktiv om att införa komponentavskrivning i de kommunala verksamheterna. Harmonisering har visat sig vara en grund till de nya direktiven, vilket påverkar de svenska kommunerna. Syftet med studien är att försöka identifiera om det finns faktorer som påverkar om en kommun har implementerat komponentavskrivning eller inte. Den teoretiska referensramen, innehållandes av relevanta teorier och begrepp, har hjälpt till att uppnå syftet. Det huvudsakliga metodvalet

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Reis, José Filipe Pires dos. "A adopção das IAS 16 na União Europeia." Doctoral thesis, Universidade de Évora, 2013. http://hdl.handle.net/10174/16321.

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O Regulamento (CE) n.º 1606/2002 impôs que as empresas com títulos admitidos à cotação em mercados regulamentados da União Europeia passassem a elaborar as suas contas consolidadas, no período com início em, ou após, 1 de Janeiro de 2005, tendo por base um conjunto de normas emitidas pelo International Accounting Standard Board, facto que representou uma viragem no processo harmonizador europeu iniciado em 1978. Assim, com o objectivo de se investigarem os impactos desta nova etapa foi realizado um estudo empírico visando determinar o grau de harmonização material e a própria conformidade das

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Kubešová, Zuzana. "Možnosti stanovení základu daně z příjmů právnických osob při použití pravidel IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199526.

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Diploma thesis builds on discussion about harmonization of corporate income tax. It deals with the possibility of determining the tax base of corporate tax in the Czech Republic from the profit recognized in according with IFRS. The thesis describes general differences affecting the amount of profit by using IFRS and by using Czech accounting rules. Then an analysis of several items is made, the differential impact on profit or loss when comparing the two systems is most pronounced. The purpose of this thesis is to suggest a specific adjustment of the Income Tax Law so that the tax burden when

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Ďuricová, Lenka. "Vykazování nehmotných aktiv v různých účetních systémech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-319407.

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The Diploma Thesis deals with an intangible assets reporting in different accounting systems. The purpose of the Diploma Thesis is a comparison of intangible assets in accordance with International Financial Reporting Standards (IFRS), Czech and Slovak accounting rules. It presents the impact of the found problematic scopes on the relevance of data reporting in the concrete companies. It points out the necessity of harmonization of national accounting legislations.

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Araújo, Sandra Maria Almeida de. "Impacto da aplicação das normas internacionais de contabilidade nas empresas do PSI 20." Master's thesis, Instituto Superior de Economia e Gestão, 2010. http://hdl.handle.net/10400.5/2384.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A emissão do Regulamento 1606/2002 da Comissão Europeia impõe, a adopção das International Financial Reporting Standards (IFRS) na elaboração das contas consolidadas, às empresas cotadas em bolsa, desde 1 de Janeiro de 2005. Com este trabalho pretende-se saber qual o impacto da aplicação das IFRS nas Demonstrações Financeiras das empresas portuguesas cotadas em bolsa, analisando mais concretamente o Capital Próprio o Resultado Liquido do Exercício das empresas que constituíam o PSI 20 no início de 2005. Os resultados indicam que

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Silva, Marcelo Adriano. "Análise da regulação contábil: um ensaio à luz da teoria tridimensional do direito, da teoria normativa da contabilidade e do gerenciamento da informação contábil, numa perspectiva interdisciplinar." reponame:Repositório Institucional do FGV, 2007. http://hdl.handle.net/10438/3949.

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Made available in DSpace on 2009-11-18T19:01:21Z (GMT). No. of bitstreams: 1 dissertacaopdf1.pdf: 1043836 bytes, checksum: 6ae64937eb15e2846fa0b189f6435d97 (MD5) Previous issue date: 2007<br>The choice of accounting standards capable of defining the recognition, measurement and publicizing of financial and economic information to the general public constitutes one of the accounting community¿s greatest challenges. So, the analysis of the Fundamental Principles of Accounting and of the Conceptual Structure of Accounting becomes relevant because of its direct relation to the normative proces

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Šedý, Jakub. "Problematika přechodu na vykazování v souladu s IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114534.

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The aim of this master's thesis is to describe the principle of the transition in accordance with IFRS. This thesis aims to introduce readers to the issues of conversion of financial statement prepared under Czech accounting regulations and financial statement prepared in accordance with IAS/IFRR; furthermore it aims to digestedly describe individual steps of this complex process focusing on current legal regulations. The dissertation in its beginning familiarize readers with the main differences between Czech accounting regulations and IAS/IFRS, further it mentions possibilities of the sole c

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Trabelsi, Raoudha. "Harmonisation comptable internationale dans les pays émergents : contigences environnementales ou pressions institutionnelles ? : cas de la Tunisie." Thesis, Montpellier 1, 2011. http://www.theses.fr/2011MON10048.

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La recherche conduite se focalise sur le cas de la Tunisie, un pays émergent, initialement imprégné d'une culture comptable continentale, qui s'est engagé en 1997 dans une réforme avant-gardiste d'harmonisation comptable internationale, devançant plusieurs pays, dont ceux de l'Union Européenne, en abandonnant son Plan Comptable Général hérité de la période coloniale française, pour adopter son premier système comptable de type anglo-saxon, largement inspiré du référentiel international. Alors que la normalisation comptable internationale a considérablement évolué depuis 1997, notamment par le

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