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Dissertations / Theses on the topic 'Financial Accounting System (FAS)'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Suttle, John C. Jr. "The Wrong Solution to Fair Value Accounting: Does the Relaxation of Fair Value Accounting Improve Financial Reporting for Banks?" Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/547.

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The financial crisis of 2007-2008 sparked a debate over the usefulness of fair value accounting. Many banks and other financial institutions claim that the strict rules of fair value accounting exacerbated the financial crisis. To fix the problem of fair value accounting, FASB issued FAS 157-4, FAS 115-2 and FAS 124-2. These Staff Positions relax the rules for fair value accounting by providing entities more flexibility in fair value estimates and OTTI reporting. This study explores the merits of these changes to fair value accounting and analyzes whether they will improve banks’ financial rep

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2

Reither, Cheri L. (Cheri Lynn). "A Process Analysis of Lenders' Use of FAS 95 Cash Flow Information." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279390/.

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This study uses concurrent verbal protocol analysis to examine the decision processes of lenders as they evaluate the financial information of a loan applicant. Of specific interest is the lenders' use of Statement of Financial Accounting Standards Board No. 95 (FAS 95), Statement of Cash Flows, in that decision process.

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3

Gates, Casey. "Will leasing lose its luster: an analysis of lease reporting under FAS 13." Honors in the Major Thesis, University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/846.

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When standards for financial reporting are amended, potential for change in the appearance of financial position for companies reporting under those standards arises. Currently standards set forth by the Financial Accounting Standards Board (FASB) allow for two methods of reporting lease obligations on the financial statements. The first of these methods is the operating method, which allows lease payments to be expensed within the period they are incurred and only a decrease in cash or an increase in an account payable is recognized on the balance sheet. The second method is the capital metho

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4

El-Essely, M. A. M. "The conceptual framework for financial accounting and reporting in the developing countries : empirical study of the unified accounting system in Egypt." Thesis, City University London, 1987. http://openaccess.city.ac.uk/8331/.

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In most developing countries there has been an uncritical acceptance of foreign accounting methods without taking into consideration their unique environmental needs. This situation has created chaotic practices and confusion in operations and procedures in these countries (accounting schizophrenia). Recently, some of these countries have rushed to apply international accounting standards, also without considering their individual circumstances. The basic premise on which the research rests is that this situation can not be allowed to presist. There exists a critical need for a model for ident

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5

Jackson, William J. "Accounting as a mechanism of governmentality in the creation of a British hospital system." Thesis, University of Edinburgh, 2010. http://hdl.handle.net/1842/4027.

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This thesis is historical in nature. It adopts a methodology that has recently taken the study of accounting history into the arena of the social; leaving behind tradi- tional notions of accounting as being only what accountants do. The focus of the study is on the annual reporting of activity, in terms of both its nancial and phys- ical dimensions, in the history of the British voluntary hospital movement. The study is highly contextualised. By adopting this approach it has been possible to show how accounting reports initially enabled the managers of medical institutions to reverse the focus

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6

Mein, Vivienne. "Cultural and environmental influences on the financial accounting system : a case study of the Czech Republic." Thesis, University of Aberdeen, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.336594.

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Accounting change occurred in the Czech Republic as a result of the political revolution in 1989 which heralded the resurrection of democracy and the re-establishment of a market economy. The Czech Republic is gradually rebuilding the framework within which companies are able to compete efficiently. These events present an ideal opportunity to examine the process of development of an accounting system using theories of international accounting. The aim of this study is threefold: (1) to assess whether international accounting literature is able to predict the accounting system of the Czech Rep

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7

Martins, Cátia Filipa Alves. "The accounting system of the Hieronymite Monastery of Santa Maria de Belém circa 1833." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10350.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>Accounting History can be seen as a source of data and a tool for economic history. This project aims to present the accounting system of the Monastery of Santa Maria de Belém in its last reporting period (1833). After a brief characterization of the monastery, the research follows with the analysis of its Inspection Book of Expenses and Receipts. The Monastery accounting did not use the double-entry system, neither the accruals concept. In

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8

Čontošová, Katarína. "Bilanční politika účetních jednotek sestavujících účetní závěrku dle IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402013.

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The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences bet

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9

Sundström, David, and Schoultz Axel von. "Vilken roll spelar ekonomen? : Redovisningsekonomers och controllers yrkesroller givet ett integrerat redovisningssystem och harmonisering av extern- och internredovisning." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-139491.

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Bakgrund: Denna studie tar sin utgångspunkt i två kontextuella förutsättningar som i akademisk litteratur sägs påverka möjligheterna för hur redovisningsekonomers och controllers roller i företag utformas och förändras. Den första förutsättningen grundas i utvecklingen av informationssystem, däribland integrerade redovisningssystem, vilket i grunden förändrat sätten information kan framställas, användas och omsättas i företag. Den andra förutsättningen tar sin utgångspunkt i en pågående akademisk debatt om förhållandet mellan extern- och internredovisning. Flera forskare har uppmärksammat att

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10

Moroz, Yuliya Yuzyfivna, and Maryna Viktorivna Plysak. "Conceptual aspects of the profit generation in the accounting system for management purposes." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53921.

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1. Дорош Н. І., Кізенко Є. С. Особливості бухгалтерського обліку та оподаткування прибутку підприємств. Проблеми системного підходу в економіці : зб. наук. пр. Київ. Вип. 2 (76). 2020. C. 117-125. 2. Коцеруба Н.В., Гилюк Л.О. Фінансовий контроль формування, розподілу та використання прибутку суб’єкта господарювання. Причорноморські економічні студії. 2020. Т. 50. № 2. С. 155-161. 3. Національне положення (стандарт) бухгалтерського обліку 1 «Загальні вимоги до фінансової звітності»: Наказ Мінфіну України від 07.02.2013 р. № 73. URL: https://zakon.rada.go

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11

Nakagawa, Yoshiaki. "A New Accounting System for Financial Balance Based on Personnel Cost and New Indicators for Management Efficiency in a Hospital." Kyoto University, 2010. http://hdl.handle.net/2433/120573.

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12

Ruhl, Jack Michael. "An empirical study of the effects of incongruence within a firm's financial planning and control system on managers' project selections." Case Western Reserve University School of Graduate Studies / OhioLINK, 1991. http://rave.ohiolink.edu/etdc/view?acc_num=case1055339828.

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Chaudhry, Muhammad Imran. "Essays on Agricultural and Financial Markets in Pakistan." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1470400809.

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14

Annibal, Clodoaldo Aparecido. "Validação do poder discriminante das classificações de operações de crédito das instituições financeiras brasileiras." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-04062008-094516/.

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Um sistema de classificação de risco de crédito eficiente é fundamental para que uma instituição financeira (IF) possa realizar uma boa gestão de risco de crédito. No Brasil, as operações de crédito de IFs devem ser classificadas em nove níveis de risco que, em ordem crescente, são: \"AA\", \"A\", \"B\", \"C\", \"D\", \"E\", \"F\", \"G\" e \"H\". As provisões para créditos de liquidação duvidosa, um dos maiores itens de despesa das IFs, são constituídas em função destas classificações. Também no Novo Acordo de Capital da Basiléia as classificações de risco de crédito são relevantes na determin

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15

Akiama, Simone Rumi. "Probabilidade de inadimplência de grandes empresas no sistema financeiro nacional." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-04062008-120550/.

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O risco de crédito é uma das principais preocupações quando se trata de instituições financeiras. A probabilidade de inadimplência, conhecida também como probabilidade de default, tem papel importante na gestão de risco de crédito, auxiliando na constituição de provisões, na precificação das operações de crédito e no estabelecimento de limites de crédito. Com o Novo Acordo de Basiléia, surge a possibilidade de utilização de modelos internos para o cálculo dos componentes que determinam o requerimento mínimo de capital necessário para que a instituição financeira suporte o seu risco de crédito.

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Fernandes, Eloane Naiara Lopes. "O impacto da informação contábil de empresas fechadas na percepção de risco dos analistas de crédito." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30112010-074842/.

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A presente pesquisa buscou verificar se a atribuição de rating por parte dos analistas de crédito é influenciada pelo grau de evidenciação contábil das empresas fechadas brasileiras e se os problemas referentes ao disclosure e qualidade das informações contábeis das empresas fechadas no Brasil afetam a captação de recursos no mercado bancário no Brasil (principal fonte) através do aumento da percepção de risco dessas empresas. Também foi verificado se o nível de conhecimento dos analistas de crédito em contabilidade impacta o processo de avaliação de risco das empresas fechadas, bem como a per

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17

Farkas, Orsolya. "Komparace dopadů české a maďarské finanční legislativy na výkonnost obchodní korporace." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205712.

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The aim of the diploma thesis is to compare the tax and accounting system of Hungary and the Czech Republic and through the aforementioned analysis, to attempt to determine in which country the company would be more efficient. In the theoretical part, the differences between particular types of taxes and accounting standards in Hungary and in the Czech Republic are examined in detail. Subsequently, the theoretical basis of the financial analysis of the company is mentioned. The practical part is dedicated to the application of the theory to a real Hungarian company. All balance sheet items and

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18

Almeida, António Alexandre Rosado. "Práticas de contabilidade financeira." Master's thesis, Universidade de Évora, 2011. http://hdl.handle.net/10174/15242.

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Neste relatório descrevem-se e analisam-se as tarefas desenvolvidas no âmbito do estágio efectuado na sociedade Dianaconta, Contabilidade e Consultoria Fiscal, Lda., de Dezembro de 2009 a Agosto de 2010. Foram desenvolvidas diversas tarefas, desde a organização de documentos até ao envio das declarações fiscais. No âmbito do estágio e uma vez que coincidiu com o primeiro ano de aplicação do Sistema de Normalização Contabilística surgiu a oportunidade de analisar o impacto do novo normativo nas demonstrações financeiras de uma pequena entidade. No final do estágio concluiu-se que este foi basta

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19

Silva, Luís Eduardo Mizu da. "Análise das características dos sistemas de seguro de depósito: Brasil e algumas práticas internacionais." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-07102008-124349/.

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As corridas bancárias são motivo de preocupação das autoridades monetárias desde pelo menos o início da década de 20. Isso se justifica pelos impactos que uma crise financeira sistêmica pode causar na economia, a partir da falência de bancos. A quebra de uma instituição financeira, ou ainda uma situação temporária de dificuldade para honrar compromissos imediatos, pode gerar desconfiança nos depositantes, pelo receio de perder suas economias, fazendo com que corram aos bancos para retirar seus recursos ali depositados. Essa situação pode se espalhar por todo o sistema bancário por meio de efei

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20

Гиренко, І. С. "Основні проблеми застосування МСФЗ в Україні". Thesis, Сумський державний університет, 2014. http://essuir.sumdu.edu.ua/handle/123456789/38762.

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Необхідність впровадження Міжнародних стандартів фінансової звітності (далі – МСФЗ) в практику бухгалтерського обліку підприємств України обумовлена переходом економіки країни на ринковий механізм господарювання та інтеграцією в світову спільноту.

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21

Arotiba, Gbenga Joseph. "Pricing American Style Employee Stock Options having GARCH Effects." Thesis, University of the Western Cape, 2010. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_3057_1298615964.

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<p>We investigate some simulation-based approaches for the valuing of the employee stock options. The mathematical models that deal with valuation of such options include the work of Jennergren and Naeslund [L.P Jennergren and B. Naeslund, A comment on valuation of executive stock options and the FASB proposal, Accounting Review 68 (1993) 179-183]. They used the Black and Scholes [F. Black and M. Scholes, The pricing of options and corporate liabilities, Journal of Political Economy 81(1973) 637-659] and extended partial differential equation for an option that includes the early exercise. Som

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Stehlík, Martin. "Návrh ekonomického informačního systému." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222479.

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The master´s thesis applies theoretic knowledge of the manager accounting into the practical life of enterprising of the firm Elektro Sochor, Ltd. This thesis includes suggestion intradepartmental economic system of firm, which is able to ensure following of inside economic actions in frames system of intradepartmental economic center, calculations a budget system.

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Горошко, Д. О. "Адміністративно-правовий статус Рахункової палати України". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71453.

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Рахункова палата України відрізняється від інших державних органів, на які покладено функцію здійснення фінансового контролю (Головне контрольно-ревізійне управління України, органи Державної податкової служби, Державної казначейської служби України тощо) насамперед, наданим їй правовим статусом. Діяльність Рахункової палати в Україні вимагає відповідного осмислення і узагальнення результатів її функціонування, надання пропозицій щодо вдосконалення аспектів роботи даного органу. На сьогодні, не вирішеним на законодавчому рівні залишається питання щодо місця Рахункової палати в системі орган

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Oliveira, Daniel Diniz. "A homogeneidade da rentabilidade bancária em relação a tamanho, origem de capital e operações de crédito." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-27062008-161605/.

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Nos últimos anos a sociedade brasileira tem criticado os lucros alcançados pelos bancos, por considerá-los excessivamente elevados. Tal situação tem, inclusive, incentivado medidas, por parte do governo federal, para proteger o consumidor em relação às tarifas e aos juros cobrados pelas instituições financeiras. Por sua vez, a sociedade parece enxergar o setor de forma homogênea, sem atentar para as diferenças existentes entre seus integrantes. Este estudo tem o intuito de explicitar eventuais diferenças, relativas à rentabilidade, existentes no setor, de forma a fomentar uma visão mais crític

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Вэй, В., та W. Wei. "Актуальные проблемы представления бухгалтерской (финансовой) отчетности в соответствии с МСФО в России и Китае : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/91883.

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Процесс реформирования системы бухгалтерского учета в Китае и России относительно сложен. В процессе реформы бухгалтерского учета в обеих странах исходная система учета не может удовлетворять требованиям экономического развития в связи с изменением национальной системы управления экономикой. Так как Россия и Китай активно участвуют в мировой торговле, то они должны применять единый с другими странами язык финансовой отчетности. В деле гармонизации национальных учетных стандартов развитие МФСО является одним из наиболее важных процессов. Мировые стандарты уже внедряются в российские и китайские

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Астафьева, Д. А., та D. A. Astafieva. "Совершенствование политики управления дебиторской задолженностью коммерческой организации : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/93961.

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Одним из важнейших аспектов в учете организации является грамотное управление дебиторской задолженностью. На данном этапе развития экономических отношений у организаций значительно увеличился список контрагентов – дебиторов. На фоне этого усложнился процесс учета и контроля по взаиморасчетам. Для увеличения доходов организации надо учесть множество факторов, одним из которых являются грамотно построенные отношения с клиентами, а также контроль оплат и предоплат, анализ изменений в организации. Чтобы учесть все вышеперечисленные факторы необходимо вести раздельный контроль дебиторской задолженн

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Цуканова, В. О. "Теоретичні основи і практичний досвід обліку та аудиту основних засобів (на прикладі КП «Теплопостачання міста Одеси»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Tsukanova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та аудиту основних засобів, організація обліку та внутрішнього контролю основних засобів на КП «Теплопостачання міста Одеси», визначено напрями їх удосконалення. Проаналізовано національні та міжнародні стандарти щодо обліку основних засобів, особливості обліку операцій з основними засобами, їх документальне оформлення, основні показники діяльності та ефективність використання основних засобів на КП «Теплопостачання міста Одеси». Запропоновано за

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Сюе, Ц., та J. Xue. "Сравнение учетно-аналитических методов формирования показателей предприятий России и Китая : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/91884.

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Актуальность темы исследования связана с тем, что в последние годы непрерывная оптимизация и совершенствование финансовой системы приобретает все большее значение при анализе финансовой отчетности в области корпоративного управления финансами. Анализ финансовой отчетности оказывает глубокое влияние на направление бизнеса, развитие и принятие решений компании. Указанный анализ может отражать преимущества и недостатки бизнес-операций и статус корпоративных прибылей, кроме того, он может напрямую влиять на принятие решений заинтересованными сторонами, такими как корпоративные инвесторы и кредитор

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Hajj, Zaina Said El. "Evolução e desempenho dos bancos durante o plano real." Universidade de São Paulo, 2005. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14062006-115413/.

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Ao considerar o cenário atual, caracterizado pela globalização e internacionalização dos mercados, este estudo apresenta a evolução e o desempenho dos bancos, classificados em públicos, privados nacionais e estrangeiros, no Sistema Financeiro Nacional durante o Plano Real, desde 01/07/1994 a 31/12/2002. Trata-se, inicialmente, de um estudo descritivo setorial comparativo entre a participação desses três grupos de bancos e, principalmente, de um estudo empírico, por meio de análise fatorial, com indicadores contábeis dos bancos privados nacionais e dos bancos estrangeiros no país durante o perí

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Пашкова, А. В., та A. V. Pashkova. "Совершенствование учетно-аналитической системы управления коммерческими расчетами для обеспечения финансовой устойчивости предприятия : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/91881.

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В рамках ожесточенной конкурентной борьбы перед предприятиями особенно остро стоит вопрос обеспечения непрерывности и устойчивости деятельности. В связи с этим актуальным направлением совершенствования хозяйствования в рамках текущей экономической действительности является повышение финансовой устойчивости компаний. Для того чтобы эффективно управлять ими, создавая резервы и повышая финансовый потенциал предприятия, необходимо выстроить грамотную финансовую политику коммерческих расчетов, которая позволит руководителям и владельцам бизнеса оперативно реагировать на вызовы рынка и создавать уст

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Nobre, Leni Lúcia Leal. "Análise dos julgamentos do Tribunal de Contas dos municípios do Estado do Ceará: um olhar sobre a prestação de Contas dos Sistemas Municipais de Saúde." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/6/6135/tde-13072010-100331/.

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Introdução: O controle exercido pelo Tribunal de Contas dos Municípios do Ceará (TCM) gera freqüentes desaprovações das contas da gestão municipal da saúde, o que justifica esse trabalho. Objetivos e Método: Com o objetivo central de caracterizar as causas dessas desaprovações,foi realizada análise documental em 162 processos de Prestação de Contas e 32 de Tomada de Contas da gestão municipal da saúde, exercícios de 2001 a 2004, julgadas e desaprovadas em decisão definitiva pelo TCM. O conhecimento das bases legais da administração pública ajudou na compreensão dessa realidade. Após a identifi

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Frej, Jan. "Finanční analýza vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223816.

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This thesis focuses on the evaluation of the selected company’s financial situation in the years 2007 - 2011. It details methods of financial analysis and their application in the selected company, assesses individual indicators and identifies shortcomings. Based on these findings, there are proposed measures in area of outstandings and liabilities, liquidity, productivity and profitability that will lead to rectification of deficiencies and preservation of financial stability and the financial health of the company.

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Mazurkevičius, Arūnas. "Įmonių finansų analizės galimybių naudojantis apskaitos informacine sistema vertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140617_121842-19740.

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Tyrimo objektas – apskaitos informacinės sistemos funkcinės galimybės įmonių finansinei analizei atlikti. Tyrimo tikslas – parinkti, adaptuoti ir išbandyti modelį, kuriuo naudojantis būtų galima nustatyti apskaitos informacinės sistemos funkcines galimybes mažų ir vidutinių įmonių veiklos finansinei analizei atlikti. Tyrimo uždaviniai: 1. Išanalizuoti ir apibendrinti mažų ir vidutinių įmonių finansų analizei naudojamus rodiklius bei išskirti pagrindines šių įmonių finansų analizės kryptis ir nustatyti AIS Debetas galimybes sukaupti finansų analizei atlikti reikiamus duomenis. 2. Išanalizuoti

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Ferreira, José Renato Rodrigues Lopes. "O impacto da adoção do SNC-AP nas demonstrações financeiras : o caso da Força Aérea Portuguesa." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15147.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O Sistema de Normalização Contabilística Administrações Públicas (SNC-AP) será adotado pela Força Aérea Portuguesa já no próximo ano de 2018. Procuraram, assim, aferir-se os possíveis efeitos deste novo sistema de harmonização contabilística nas demonstrações financeiras da Força Aérea no ano de transição, estabelecendo também uma comparação com o anterior Plano Oficial de Contabilidade Pública (POCP). Recorreu-se, para tal, à metodologia mista. Com vista a possibilitar o confronto dos já mencionados sistemas contabilísticos, a

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Šimek, Martin. "Využitelnost informací z účetnictví při kontrolách typu 3E." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264690.

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The subject of the thesis is using information from the accountancy during controls 3E type (stands for economy, efficiency and effectiveness) by the subsidies aimed at subsidies from European Union funds. Thesis deals with the possibilities of subsidies from the EU through the. ESI (acronym for European structural and investment funds) funds and then how the Czech Republic fulfills the EU regional policy, including the system of applying for subsidies in the Czech Republic. A relatively large part of the thesis consists of the control system of subsidies from EU in the Czech Republic and in c

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Wasserman, Claudio. "O ativo fiscal diferido no sistema financeiro nacional: análise e proposta de contabilização." Universidade de São Paulo, 2004. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-31012005-190029/.

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O aprofundamento das diferenças entre a contabilidade e as normas tributárias tornou o crescimento do ativo fiscal diferido, resultante da alocação dos efeitos tributários das diferenças temporárias entre os dois sistemas contábeis, um problema a ser enfrentado pelas autoridades monetárias. Entre os principais métodos de alocação de impostos entre períodos, a alocação parcial é o método que produz um ativo fiscal diferido mais condizente com os fundamentos econômicos. As autoridades monetárias têm procurado limitar o crescimento do ativo fiscal diferido nas instituições financeiras por meio de

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Choudhary, Preeti. "Effects of Recognition versus Disclosure on the Structure and Financial Reporting of Share Based Payments." Diss., 2008. http://hdl.handle.net/10161/663.

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<p>I examine whether financial statement preparers (managers and auditors) treat recognized versus disclosed fair value of option compensation differently. Recognition refers to items that appear on the face of financial statements and that are included in subtotal figures that appear in the summary accounts; disclosure refers to items that appear in words and amounts in only the financial statement footnotes. I find that fair value recognition of option compensation is likely to have a significant impact on net income. Firms in my sample granted options amounting to a median fair value of

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黃炳榮. "Construct an Ontology-based Financial Accounting Information System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/65900389899082345467.

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碩士<br>國立政治大學<br>資訊管理研究所<br>95<br>Accounting Information System(AIS) is a kind of important system in an enterprise. That provides financial information for users to make decisions. However, accounting principle and manage strategy changing frequently that cause highly maintenance cost. 　　This research proposes an ontology-based system structure. First, we amend the REA model and analyze business processes and accounting rules to build an accounting ontology by ontology engineering. Then, we use the rule-based system skill to develop the system interface. Whenever accounting principle be modifi

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Wu, Yi-Hsin, and 吳怡欣. "The financial accounting system of medical juridical persons in Taiwan." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/20584503910781671173.

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碩士<br>國立臺灣大學<br>醫療機構管理研究所<br>94<br>This thesis aims to discuss the financial accounting systems of medical juridical persons in Taiwan. This study can be divided into two main parts. The first part compares the draft of a statement of accounting processing principles for medical juridical persons proposed by the Department of Health (DOH) in Taiwan and generally accepted accounting principles of not-for-profit organization in the United States. The second part analyzes the survey results on the current financial accounting issues of medical juridical persons in Taiwan. The DOH principles and t

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Santos, Tânia Gonçalves dos. "The reality of the Angolan accounting regulation and financial reporting system." Master's thesis, 2018. http://hdl.handle.net/10362/37608.

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This Work Project depicts the reality of accounting regulation and financial reporting in Angola by describing the accounting system through an analysis of characteristics for international comparison and thereafter classifying it comparably to worldwide accounting systems. Based on seven unstructured interviews and the case study research methodology, the findings suggest that the accounting system is heavily state-regulated and influenced, although a shift toward an economic needs based system is emerging. At this point, Angola’s accounting system is classified as a Continental Europea

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Hung, Chiou-Ru, and 洪秋如. "The Study on the Risk Exposure of Accounting Financial Information System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/86888336417720583733.

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碩士<br>大葉大學<br>會計資訊學系碩士班<br>95<br>Due to the asymmetries information and conflict of interests exist among the investors and the enterprises; there is ample uncertainty to both parties. Therefore, it is important for either investors or enterprises to learn how to weigh in on the risk of the disclosure of the stock price. This research utilizes three types of risk models, Historical Simulation Method, Bootstrap Method, and Monte Carlo method, to calculate the Value at Risk respectively. In addition, by using Backing Test, fitness of each risk model is examined. Furthermore, the Risk Ratio ca

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Chang, Bo-Yang, and 張博洋. "A Study on Importing International Financial Reporting Standards to the Financial Accounting System of an Insurance Company." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/21277763049068085219.

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碩士<br>世新大學<br>資訊管理學研究所(含碩專班)<br>100<br>To make accounting standards in line with international standards, the government of Taiwan would begin to implement the International Financial Reporting Standards in 2013. This change would be helpful to attract the overseas enterprises to enter the capital market of our country and to reduce the cost of domestic enterprises raising capital overseas. It would benefit us by promoting the economic competitiveness of our country and then facilitating our country to become Asia Pacific Financial Center. Based on the reasons described above, how to effectiv

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shi, sou-hua, and 許松輝. "A Study on Financial Institution Asset Securitization System and Accounting – Bank Case Study." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/94s3wg.

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碩士<br>中原大學<br>會計研究所<br>92<br>Facing an open international financial system, most of financial institutions have started business innovation and development of financial instruments. Such trend also motivated the economy of Taiwan to advance by leaps and bounds and Taiwan government began to put emphasis on related financial regulations and package policies. Securitization of financial institution assets became the first major step in the process of domestic financial innovation. Most of the financial institutions used to follow typical practice; i.e., deposits and loans were their major busine

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McCrae, Michael Stirling. "Financial accountability for public sector bodies : an information system approach and empirical study of Commonwealth statutory authorities." Phd thesis, 1985. http://hdl.handle.net/1885/128732.

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In Australia, grave doubts have been raised about the ability of the annual fmancial reports of Commonwealth statutory authorities to provide adequate financial accountability to Parliament and other interested parties. The issue is particularly important since these authorities and similar bodies are often used as instruments of government's welfare and economic policies, and have a significant impact upon the economy in distributive as well as allocative terms. This thesis examines issues surrounding the setting of minimum accounting and financial reporting standards as a contribution

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"A study of the financial performance reporting system in a multinational company." Chinese University of Hong Kong, 1988. http://library.cuhk.edu.hk/record=b5885867.

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Wu, Ching-Ju, and 吳慶如. "Financial Planning for Retirement under New Accounting Standards, Labor Pension and National Pension System." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/03510831686787626855.

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碩士<br>國立高雄應用科技大學<br>國際企業研究所<br>96<br>In recent years, the macro environment posture changed drastically in Taiwan. The populace and government are ready to accommodating. Now we have labor pension and new national pension system in the future. When the people retired, they may not be so good. The retirement plan has an important thing that is the retired gap’s problem. Nowadays, we don’t have a high-precision model can that we to use, and always forget to think about compound interest in the long-run. Accordingly, the research to use the IAS and FAS’s principles, let retired gap were calculate

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Li, Hou-hsun, and 李後勳. "The Impacts of Competitive Model on District Hospitals’ Selections of Financial Accounting Information System." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/32922277075838801036.

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碩士<br>義守大學<br>醫務管理學系碩士班<br>96<br>After National Health Insurance implementation, the Taiwan’s health services system has faced enormous changes. Implementing an informatic system has become one of important strategies for hospitals to attaining a competitive advantage in a dynamic, rapidly changing market. In this study, we adopted Michael E. Porter’s five forces model, which include bargaining power of buyers, bargaining power of suppliers, rivalry among competitors, threat of new entrants, and substitutes, to analyze the hospitals’ selection on financial accounting information system. The

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Chen, Yi-Ju, and 陳怡茹. "Multinational Enterprise Establishes Global Financial and Accounting System - A Case Study of A Company." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/yxaevn.

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碩士<br>國立臺灣科技大學<br>工業管理系<br>107<br>The study is discoursed by Harvard case-writing method to illustrate a new CFO (Chief Financial Officer) who worked at a global company for many years and would like to establish global financial and accounting system with a consultant for A company, an industrial networking equipment manufacturer with growing revenue and more and more overseas subsidiaries. However, the process for establishing global financial and accounting system is not smooth and the obstruction mainly comes from people. To carry out the establishment of global financial and accounting sy

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Hoang, Thi NgocNghiem, and 黃氏玉嚴. "Organizing and Managing the Information System at Dat Phuong Nam Company –A Typical Sample of Using Accounting – Financial Software in the Accounting Department." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/61585396391839820912.

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碩士<br>美和技術學院<br>經營管理研究所<br>98<br>In early 90s, when information technology began to widespread in Vietnam, the computerization of accounting – financial management also apply in many companies. One of the major elements of this process is the accounting – financial management software. Although just a product, it is the crossover of many research fields. Under the IT viewpoint, the application software built to carry out the heavy accountancy works, as well as produce accounting reports essential for the managers. Therefore, under this viewpoint, the development of the software comprises of in

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Rountree, James S. "The Integrated Disbursing and Accounting Financial Management System (IDAFMS): an overview of the system, its implementation, and the employment of microcomputers." Thesis, 1985. http://hdl.handle.net/10945/21387.

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