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Journal articles on the topic 'Harmonisation of accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 16 February 2022

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1

Sedláček, Jaroslav. "Harmonisation of agricultural accounting." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 6 (2007): 149–56. http://dx.doi.org/10.11118/actaun200755060149.

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This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

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2

Blake, John, and Oriol Amat. "European accounting harmonisation: Myth or reality?" European Management Journal 12, no. 3 (September 1994): 332–37. http://dx.doi.org/10.1016/0263-2373(94)90068-x.

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3

Legenzova, Renata. "A Concept of Accounting Quality from Accounting Harmonisation Perspective." Economics and Business 28, no. 1 (April 1, 2016): 33–37. http://dx.doi.org/10.1515/eb-2016-0005.

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Abstract The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of the previous scientific research revealed that accounting quality was commonly assessed from IFRS users’ perspective and approximated with the quality of financial statements. However, based on the interviews with experts of Lithuanian accounting market, the concept of accounting quality for small and medium companies and public sector institutions is ambiguous and still needs to be clarified. Definition of accounting quality only as the quality financial statements is too narrow as financial disclosure is not that important for such companies. For non-listed companies and public sector organisations, other aspects and factors, such as qualification of accountants, supervision of accounting and reporting, overall and managers’ perspective on importance of accounting, have more importance while defining accounting quality.

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4

Bayerlein, Leopold, and Omar Al Farooque. "Influence of a mandatory IFRS adoption on accounting practice." Asian Review of Accounting 20, no. 2 (July 13, 2012): 93–118. http://dx.doi.org/10.1108/13217341211242169.

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PurposeThe purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address methodological shortcomings in the prior harmonisation literature through the introduction of two newly developed significance assessment methodologies.Design/methodology/approachThe influence of the mandatory IFRS adoption in Australia (AUS), Hong Kong (HK) and the UK on deferred taxation (DT) and goodwill (GW) accounting practices as well as the within and between country harmonisation of accounting practices is investigated through an event type study. These investigations are conducted using a McNemar test with Bowker extension as well as the Split C‐Index with a newly developed bootstrapping significance testing methodology.FindingsThis study demonstrates that the mandatory IFRS adoption in the analysed countries is linked to a significant harmonisation of DT and GW accounting practices between AUS, HK and the UK. Furthermore, the increase of adequate accounting policy information in the financial reporting documents of UK firms over the period of this study is identified as an important harmonisation accelerator.Originality/valueThis study adds to the prior literature due to its focus on the mandatory IFRS adoption within the analysed countries. Furthermore, the introduction of two newly developed methodologies to evaluate the significance of accounting policy choice changes and harmonisation over time addresses an important methodological shortcoming in the prior literature.

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5

Walton, Feter. "EC financial reporting harmonisation." British Accounting Review 23, no. 3 (September 1991): 273–74. http://dx.doi.org/10.1016/0890-8389(91)90097-l.

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6

Koga, Chitoshi, Keith A. Houghton, and Alfred Van‐Ho Tran. "International Harmonisation and the Japanese Accounting System." Asian Review of Accounting 9, no. 2 (February 2001): 99–116. http://dx.doi.org/10.1108/eb060745.

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7

Hassard, John. "Who Wants Harmonisation?" Management Research News 13, no. 6 (June 1990): 5–6. http://dx.doi.org/10.1108/eb028082.

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8

Nobes, Christopher. "On accounting classification and the international harmonisation debate." Accounting, Organizations and Society 29, no. 2 (February 2004): 189–200. http://dx.doi.org/10.1016/s0361-3682(03)00045-x.

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9

Ding, Yuan. "Harmonisation trends in chinese accounting and remaining problems." Managerial Finance 26, no. 5 (May 2000): 31–40. http://dx.doi.org/10.1108/03074350010766666.

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10

Mussari, Riccardo, and Daniela Sorrentino. "Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation." Accounting, Economics, and Law: A Convivium 7, no. 2 (October 26, 2017): 137–53. http://dx.doi.org/10.1515/ael-2017-0006.

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Abstract This paper discusses post-New Public Management (NPM) approaches to current patterns of public management reforms as a path-dependent phenomenon and as proposing corrective solutions to unintended shortcomings of NPM-inspired reforms. Public sector accounting reforms are seen as developing coherently with general public managerial reforms, and as showing a shift in the prioritised purposes assigned to public accounts in line with the overall design of projected reform-making. EU public sector accounting harmonisation is interpreted in this framework, and the Italian experience of public sector accounting reform is discussed in the light of EU membership. Particular emphasis is given to the likely overlap between national and government accounting due to increasingly shared purposes, whereby the former acquires a functional supportive role to the latter. Considerations on the drivers, as well as on the technical solutions of the new Italian public sector accounting system, suggest that Italian public sector accounting has taken a step in the direction of European public sector accounting harmonisation. Finally, the Italian case provides evidence of post-NPM-like accounting reform, contributing to the scanty empirical research on this topic.

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11

Otavová, Milena. "Harmonisation efforts in the field of accounting of public sector." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 195–202. http://dx.doi.org/10.11118/actaun201159040195.

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Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting and financial statements of public institutions. The International Public Sector Accounting Standards Board (IPSASB) is therefore creating high-quality financial reporting standards for public sector (IPSAS). Paper points out the ongoing reform of accounting in the field of public finances in the Czech Republic, where there are substantial changes in accounting rules and it also introduces new accounting methods. Regarding the fact that accounting of public sector is nowadays accounting system perhaps with the greatest potential of development, paper highlights the differences in financial reporting in accordance with Czech legislation and IPSAS system. It tries to catch the essential differences that arise from the financial legislation, the accounting basis and also from the content of financial statements. The paper also indicates the difference between Czech Accounting Standards for selected accounting entities that maintain accounts in accordance with Decree No. 410/2009 Coll. and International Public Sector Accounting Standards (IPSAS). There is also recommended approach to the creation of national standards with regard to international harmonization.

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12

Mihut, Marius Ioan, and Andrei Razvan Crisan. "Harmonisation, a road to the public sector accounting modernisation." International Journal of Economics and Accounting 9, no. 3 (2020): 1. http://dx.doi.org/10.1504/ijea.2020.10031522.

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Mihut, Marius Ioan, and Andrei Razvan Crisan. "Harmonisation, a road to the public sector accounting modernisation." International Journal of Economics and Accounting 9, no. 3 (2020): 221. http://dx.doi.org/10.1504/ijea.2020.109929.

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14

Miller, Malcolm C., and Ken Leo. "The Downside of Harmonisation Haste: The Equity Accounting Experience." Australian Accounting Review 7, no. 14 (October 1997): 2–15. http://dx.doi.org/10.1111/j.1835-2561.1997.tb00030.x.

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15

Humphry, Richard. "The Competitive Imperative of Harmonisation with International Accounting Standards." Australian Accounting Review 7, no. 14 (October 1997): 27–29. http://dx.doi.org/10.1111/j.1835-2561.1997.tb00032.x.

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16

Herrmann, Don, and Wayne Thomas. "Harmonisation of Accounting Measurement Practices in the European Community." Accounting and Business Research 25, no. 100 (September 1995): 253–65. http://dx.doi.org/10.1080/00014788.1995.9729914.

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17

Rahman, Asheq, Hector Perera, and Siva Ganeshanandam. "Measurement of Formal Harmonisation in Accounting: An Exploratory Study." Accounting and Business Research 26, no. 4 (September 1996): 325–39. http://dx.doi.org/10.1080/00014788.1996.9729522.

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18

Respati, Agustini Dyah. "STANDARDISATION OR HARMONISATION IN INTERNATIONAL ACCOUNTING: A CONTINGENCY PRESPECTIVE." Jurnal Riset Akuntansi dan Keuangan 4, no. 1 (February 1, 2008): 57. http://dx.doi.org/10.21460/jrak.2008.41.143.

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Standmdisasi dan hmmonkasi merupakan permasalahan penting dalom alruntansi internasional yang telah dikeibangkan pada tahun-tahun terakhir ini. PmHek internasional akuntansi itu sendiri bervariasi dori ' sdttt negara ke negara lainnya karena masing-masing negara mempunyai lingkungannya sendiri yang berbeda satu sama lain. Perbedaan tersebut terletak pada sejarah, tohapan penerapan tektologi, budaya, politik, sistim ekonomi dan bqhasa. Perbedoanpraktek akuntansi ini pada akhirnya mendorong dikembangkannya standardisasi don harmonisasi. Guna menjelaskan perubahan yang terjadi di lingkungan yang berbeda diantara nrgara-negara, maka dalam aplikasi akuntansi internosional diterapkan pendekatankontingensi. Beberapa literafir mengatakan bahwa standardisasi yang menerapkan keseragaman standar di semua negata nampaknya sulit dicapai. Hal ini kemungkinan disebabkan belum ada kerangka konseptual untuk stondardisasi itu sendiri, dan kemungkinan secara politis sulit diterima- Sebagai konsehtensinya, hmmonisasi yang seaora logis tidak mengmdory botyak konJlik nampabtya lebih dapat diterima dibandingkan dengan stondardisasi.Keyword: Standardisasi, harmonisosi, akuntansi internasionol,p- e nde kat an kont inge n s i.

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19

Warrell, Chris. "Harmonisation and Proposed Standard-Setting Reforms." Accounting Forum 23, no. 3 (September 1999): 307–16. http://dx.doi.org/10.1111/1467-6303.00017.

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20

Garvey, Anne Marie, Laura Parte, Bridget McNally, and José Antonio Gonzalo-Angulo. "True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting." Sustainability 13, no. 4 (February 11, 2021): 1928. http://dx.doi.org/10.3390/su13041928.

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This study focuses on true and fair view (TFV) and fair presentation (FP) in financial statements. It questions if attitudes towards the true and fair override (TFO) condition, included in European Union (EU) legislation and International Financial Reporting Standards (IFRS), is indicative of a principles-based approach or lip service to a concept that is rarely applied. We address this subject because we consider that there should be a consensus and harmonisation on TFV—that TFO has a vital role within the principles-based framework, and while the accounting standard development process should limit the application of the TFO concept, in practice, it is an important reporting option. TFV/TFO harmonisation also has an important role in sustainability accounting, to reveal company actions which are influenced by more than just the objective of complying with the standards. In the empirical part, accounting experts from 24 European countries were surveyed. Their responses suggest a lack of clarity around the distinction between TFV and FP and a reluctance to consider, in practice, the application of the TFO. Drawing on behavioural theories—ostrich effect and comfort theory—we find explanations and reasoning behind attitudes to these cornerstone concepts. Specifically, we try to explain behavioural attitudes to TFV/FP and TFO positions, which defend uncompromising compliance with standards.

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21

Short, Tom, and Roger McL Harris. "Harmonising training and development across an industry: the case of Australian rail." European Journal of Training and Development 41, no. 4 (May 2, 2017): 373–87. http://dx.doi.org/10.1108/ejtd-06-2016-0037.

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Purpose This paper aims to explore why harmonisation, given its potential, is so difficult to achieve. It analyses the issues and challenges in achieving harmonisation of training and development across an industry. Design/methodology/approach The approach was a meta-analysis of six research projects undertaken in the Australian rail industry. These projects varied in duration from 12-24 months. Between 2009 and 2013, rail employees in varying roles and levels of seniority, including middle managers, front-line supervisors, rail incident investigators, track workers and drivers, were interviewed (n = 176) and surveyed (n = 341). Findings The meta-analysis identified a range of characteristics associated with harmonisation. It uncovered three categories of harmonisation, seven types of risk modelled in a layered risk pyramid and analysed key structural, environmental and organisational barriers to harmonisation. The paper concludes that harmonisation struggles to gain strategic significance and is hampered by operational pragmatism. Research limitations/implications There are few published papers examining harmonisation across companies or based on meta-analyses, especially qualitatively. Despite limitations of insufficient detail to allow close analysis, potentially variable quality data across projects from which to develop a meta-analysis and the danger of comparing apples with oranges, more attempts using this approach would be helpful in gaining nuanced insights into an industry. Practical implications Achieving industry harmonisation requires significant change in the mindset of executives. To enhance the chances of harmonisation, there is need for a strong national entity with overview of the entire industry, high-quality training and development resources and activities and cost-benefit analyses and active campaigns. A major outcome of this research is the risk pyramid, which can be used by managers as a strategic evaluation tool. By using such tools based on sound research, leaders can be equipped to make informed decisions and reduce downstream risks. Originality/value This research has value in extending the literature in two main ways: through examining the notion of harmonisation across an industry as distinct from within organisations that has been the focus of most studies and through using qualitative meta-analysis in a field dominated by quantitative approaches. It analyses the grey areas between rhetoric about its potential and difficulties in its achievement.

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22

Challen, Don, and Craig Jeffery. "Harmonisation of Government Finance Statistics and Generally Accepted Accounting Principles." Australian Accounting Review 13, no. 31 (November 2003): 48–53. http://dx.doi.org/10.1111/j.1835-2561.2003.tb00273.x.

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23

Challen, Don, and Craig Jeffery. "Harmonisation of Government Finance Statistics and Generally Accepted Accounting Principles." Australian Accounting Review 13, no. 30 (July 2003): 48–53. http://dx.doi.org/10.1111/j.1835-2561.2003.tb00400.x.

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24

d’Arcy, Anne. "Accounting classification and the international harmonisation debate — an empirical investigation." Accounting, Organizations and Society 26, no. 4-5 (May 2001): 327–49. http://dx.doi.org/10.1016/s0361-3682(00)00036-2.

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25

Blake, John, Oriol Amat, Catherine Gowthorpe, and Catherine Pilkington. "International accounting harmonisation ‐ a comparison of Spain, Sweden and Austria." European Business Review 98, no. 3 (June 1998): 144–50. http://dx.doi.org/10.1108/09555349810213195.

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26

Paisey, Catriona, and Nicholas J. Paisey. "Harmonisation of company law." Management Decision 42, no. 8 (September 2004): 1037–50. http://dx.doi.org/10.1108/00251740410555506.

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27

Alnaas, Ali, and Afzalur Rashid. "Firm characteristics and compliance with IAS/IFRS." Journal of Financial Reporting and Accounting 17, no. 3 (September 2, 2019): 383–410. http://dx.doi.org/10.1108/jfra-06-2018-0052.

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Purpose This paper aims to examine the influence of firm characteristics on harmonisation of companies listed on the Egypt, Morocco and Tunisia Stock Exchanges. Design/methodology/approach This study uses a checklist based mainly on the International Financial Reporting Standards (IFRS). Findings The findings of the study are 6that the level of compliance with IFRS was higher in 2010 than in 2005. Multiple regression analysis indicates that the level of compliance with IFRS increases with company size, institutional ownership, industry and language of disclosure. Research limitations/implications The findings of this study suggest that both institutional- and firm-level forces influence the harmonisation process. Originality/value This study contributes to the literature on accounting harmonisation in the context of North Africa.

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28

McLeay, Stuart, David Neal, and Tony Tollington. "International Standardisation and Harmonisation: a New Measurement Technique." Journal of International Financial Management and Accounting 10, no. 1 (March 1999): 42–70. http://dx.doi.org/10.1111/1467-646x.00042.

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29

Abdo, Hafez. "Accounting for the Extractive Industries: Controversies and a Need for Harmonisation." Energy Research Journal 9, no. 1 (January 1, 2018): 71–76. http://dx.doi.org/10.3844/erjsp.2018.71.76.

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30

Abdo, Hafez. "Accounting for the Extractive Industries: Controversies and a Need for Harmonisation." Energy Research Journal 9, no. 1 (January 1, 2018): 72–77. http://dx.doi.org/10.3844/erjsp.2018.72.77.

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31

Carlson, Peter. "Advancing the harmonisation of international accounting standards: Exploring an alternative path." International Journal of Accounting 32, no. 3 (January 1997): 357–78. http://dx.doi.org/10.1016/s0020-7063(97)90016-9.

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32

Ahmed, Kamran, and Muhammad Jahangir Ali. "Has the harmonisation of accounting practices improved? Evidence from South Asia." International Journal of Accounting & Information Management 23, no. 4 (October 5, 2015): 327–48. http://dx.doi.org/10.1108/ijaim-12-2014-0082.

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33

Brusca, Isabel, and Vincente Condor. "Towards the Harmonisation of Local Accounting Systems in the International Context." Financial Accountability & Management 18, no. 2 (May 2002): 129–62. http://dx.doi.org/10.1111/1468-0408.00148.

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34

Lehman, Glen. "Globalisation and the internationalisation of accounting: New technologies, instrumentalism and harmonisation." Critical Perspectives on Accounting 20, no. 4 (May 2009): 445–47. http://dx.doi.org/10.1016/j.cpa.2009.04.001.

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35

Kocakulah, Mehmet C., Can Simga Mugan, Nazli Hosal Akman, and Mehtap Aldogan. "Growing tendency to harmonisation with IFRS: some evidences from Turkey." International Journal of Managerial and Financial Accounting 1, no. 4 (2009): 398. http://dx.doi.org/10.1504/ijmfa.2009.025364.

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36

Howieson, Bryan. "International Harmonisation: He Who Pays the Piper Calls the Tune." Australian Accounting Review 8, no. 15 (May 1998): 3–12. http://dx.doi.org/10.1111/j.1835-2561.1998.tb00073.x.

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37

Brown, Philip, and Greg Clinch. "Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us." Australian Accounting Review 8, no. 15 (May 1998): 21–29. http://dx.doi.org/10.1111/j.1835-2561.1998.tb00075.x.

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38

Çuruk, T., and T. E. Cooke. "The Impact of International Harmonisation Efforts on Accounting Disclosure Regulation in Turkey." Research in Accounting Regulation 18 (2005): 287–89. http://dx.doi.org/10.1016/s1052-0457(05)18015-1.

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39

Chen, Jean Jinghan, and Peng Cheng. "Corporate Governance and the Harmonisation of Chinese Accounting Practices with IFRS Practices." Corporate Governance: An International Review 15, no. 2 (March 2007): 284–93. http://dx.doi.org/10.1111/j.1467-8683.2007.00560.x.

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40

Avelé, Donatien, and Jean Guy Degos. "Standardisation of international accounting: harmonisation between OHADA and IASB (IFRS) reference frameworks." African J. of Accounting, Auditing and Finance 3, no. 1 (2014): 27. http://dx.doi.org/10.1504/ajaaf.2014.065176.

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41

d'Arcy, Anne. "Accounting classification and the international harmonisation debate: a reply to a comment." Accounting, Organizations and Society 29, no. 2 (February 2004): 201–6. http://dx.doi.org/10.1016/j.aos.2003.10.001.

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42

Lehman, Glen. "A critical perspective on the harmonisation of accounting in a globalising world." Critical Perspectives on Accounting 16, no. 7 (October 2005): 975–92. http://dx.doi.org/10.1016/j.cpa.2003.06.004.

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43

Carlson, Peter. "Examining Perceptions of Harmonisation The Case of Singapore and Malaysia." Asian Review of Accounting 5, no. 1 (January 1997): 61–77. http://dx.doi.org/10.1108/eb060682.

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Lin Chong, Wee, Greg Tower, and Ross Taplin. "Determinants and Harmonisation of Asia‐Pacific Manufacturing Companies' Measurement Practices." Asian Review of Accounting 8, no. 2 (February 2000): 81–103. http://dx.doi.org/10.1108/eb060730.

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45

Gláserová, Jana, and Milena Otavová. "Comparison of financial leasing according to the Czech accounting legislation and IAS/IFRS including taximplications." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 3 (2010): 55–66. http://dx.doi.org/10.11118/actaun201058030055.

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There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable. Notwithstanding there are still significant differences in same areas. This contribution is aimed at define of posting and showing financial leasing according to Czech accounting legislation and international accounting standards IAS/IFRS, and determination of significant differences in these legislation.The leasing is one of the form of purchase of property. So International Accounting Standards require so that a tenant (leasee) notices the subject of leasing in his assests and correlationally with obligation. After that the subject of leasing can be amortized. Argument for this way of billing is the fact, that the tenant (leasee) obtaines economic gain from use of the subject of leasing during its essential economic lifetime. For it the tenant (leasee) has to pay an amount that is about equal to real value and financial costs.The companies recording leasing according to czech legal form this fact do not record in accounting so value of their assests and obligations is lower than their actual (true) value. This procedure disfigures financial indicators to be important for review of financial situation of company according to International accounting standardsBecause financial leasing is the most favourite form of leasing relation, the aim of this article is determination all changes in tax legislation to be related to financial leasing during three last years. And of course outline effect of these changes on the leasing market.

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46

Montani, Damiano, Daniele Gervasio, Andrea Pulcini, and Camilla Marchesi. "Accounting Harmonisation through IAS/IFRS and Internationalisation: Evidence from FDIs and Cross-Border M&A." Accounting and Finance Research 10, no. 3 (July 23, 2021): 44. http://dx.doi.org/10.5430/afr.v10n3p44.

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The process of accounting harmonisation via International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) adoption is very widespread, and it is still involving a huge number of countries all over the world.Previous academic literature investigated the impact of this process from different perspectives, such as the quality of financial reports, the transparency of financial disclosures, the liquidity of the financial markets and the cost of equity.The aim of this article is to contribute to the research stream exploring the effects of IAS/IFRS adoption, investigating if accounting harmonisation through the IAS/IFRS has had an impact on the internationalisation process. To achieve our objective, two multiple linear regression analyses are presented. The first one focuses on the impact of the adoption of IAS/IFRS on foreign direct investments (FDIs) using data collected from a sample of 34 Organisation for Economic Co-Operation and Development (OECD) member countries. The second statistical analysis investigates the influence of IAS/IFRS adoption on cross-border mergers and acquisitions (M&A), considering operations carried out by European-listed companies towards target companies located in the 34 OECD member countries. The FDIs and cross-border M&A are considered proxies of the internationalisation process.Preliminary results show that the adoption of IAS/IFRS has positively affected FDI flows and increased the value of cross-border M&A.This study has tried to provide theoretical contributions to the literature stream about the effects of the harmonisation process with IAS/IFRS adoption, showing the beneficial impact they may have on the internationalisation process. Moreover, our findings can be useful for policymakers and managers, suggesting that becoming IAS/IFRS adopters can facilitate the internationalisation process of the companies.

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47

Enders, Alice. "‘Fair’ Trade and Domestic Policy Harmonisation." World Economy 20, no. 3 (May 1997): 369–76. http://dx.doi.org/10.1111/1467-9701.00075.

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48

Saraiva, Helena I. B., Maria-Céu G. Alves, and Vítor M. S. Gabriel. "The pioneering accounting standardisation and harmonisation process in Portugal: accounting in the insurance sector between 1907 and 1999." De Computis - Revista Española de Historia de la Contabilidad 17, no. 1 (June 29, 2020): 98. http://dx.doi.org/10.26784/issn.1886-1881.v17i1.375.

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This paper presents a historical analysis of insurance accounting during the twentieth century, when the main developments in terms of standardisation in this field of accounting science in the considered geography emerged.The present analysis focused essentially on the legislative basis that can be taken as reference for the field of this branch of Accounting.The results of this study indicate that the first successful attempt at accounting standardisation in Portugal, although of a sectoral nature, may be associated with this economic activity. The historical reasons for the existence of this branch of accounting are also presented.

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49

Morgan, Owen. "Harmonisation of intellectual property: issues in the South Pacific." International Journal of Business and Globalisation 4, no. 3 (2010): 237. http://dx.doi.org/10.1504/ijbg.2010.031971.

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50

Wiese, A. "Accounting for goodwill: The transition from amortisation to impairment – an impact assessment." Meditari Accountancy Research 13, no. 1 (April 1, 2005): 105–20. http://dx.doi.org/10.1108/10222529200500007.

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Abstract:

When the FASB adopted an impairment test approach in 2001, rather than amortisation, the accounting for goodwill arising from an acquisition took a step in a new direction. The IASB, seeking international convergence and global harmonisation, also implemented this change when it issued IFRS 3 in 2004. Moving away from amortisation towards an impairment test involves a radical change. The research on which this paper is based was undertaken to examine these two very different accounting practices for the treatment of goodwill and to assess the possible impact that a transition from the one to the other may have on financial reporting.

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