Academic literature on the topic 'Harmonization of accounting'
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Journal articles on the topic "Harmonization of accounting"
Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (March 22, 2017): 104–9. http://dx.doi.org/10.18844/gjhss.v3i4.1530.
Full textFayza Z, Fayza Z. "Harmonization in Indian Accounting System." Indian Journal of Applied Research 3, no. 2 (October 1, 2011): 32–34. http://dx.doi.org/10.15373/2249555x/feb2013/11.
Full textHoarau, Christian. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 217–33. http://dx.doi.org/10.1080/09638189500000012.
Full textHaller, Axel. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 235–47. http://dx.doi.org/10.1080/09638189500000013.
Full textNobes, Christopher. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 249–54. http://dx.doi.org/10.1080/09638189500000014.
Full textvan der Tas, Leo G. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 255–60. http://dx.doi.org/10.1080/09638189500000015.
Full textHajnal, Noémi. "The Harmonization of Accounting." Acta Universitatis Sapientiae, Economics and Business 5, no. 1 (November 1, 2017): 29–43. http://dx.doi.org/10.1515/auseb-2017-0002.
Full textGarrod, Neil, and Isabel Sieringhaus. "European Union accounting harmonization." European Accounting Review 4, no. 1 (January 1995): 155–64. http://dx.doi.org/10.1080/09638189500000007.
Full textPersons, Obeua S. "Accounting Harmonization Case And Debate." Journal of Business Case Studies (JBCS) 1, no. 3 (July 1, 2005): 37–42. http://dx.doi.org/10.19030/jbcs.v1i3.4926.
Full textPoida (Ivan), Ionela, and Mihaela-Nicoleta Băcanu. "Requirements for Reaching Accounting Harmonization." Journal of Accounting and Auditing: Research & Practice 2018 (January 24, 2018): 1–8. http://dx.doi.org/10.5171/2018.150871.
Full textDissertations / Theses on the topic "Harmonization of accounting"
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.
Full textPeng, 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.
Full textChen, 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.
Full textWheeling, 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.
Full textKindberg, 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.
Full textThe harmonization of accounting among the member states of the EU has been going on since the late 1960s. In 2001 it was decided that all listed groups within the EU should use the accounting standards IAS/IFRS issued by the International Accounting Standards Board in their consolidated accounts from 2005. All countries are also free to allow use of IAS/IFRS in individual accounts as well if they want to, which would be a step towards further harmonization. The use of these standards imply a changed way of accounting, adapted to provide relevant information to the capital market instead of the traditional continental European use of the prudence concept of conservatism to protect creditors.
The use of these new standards creates problems in relation to the Swedish connection between accounting and taxation which implies that the financial accounting is the base for taxation. To continue to use this connection while introducing IAS/IFRS in individual accounts would have effects on the tax base as there will be a risk of distribution of untaxed profits and having to pay tax on unrealized profits. Therefore the purpose of this thesis is to investigate how the most practical connection between accounting and taxation in Sweden should be formulated within the near future in relation to the use of IAS/IFRS and the development of accounting harmonization within the EU.
To gain relevant data to be able to fulfill our purpose we have chosen a qualitative method. We have conducted four semi-structured interviews with five interviewees knowledgeable in accounting and taxation. The data retrieved through the interviews have been analyzed by the use of data reduction in matrixes.
Our overall conclusion is that the connection between accounting and taxation needs to be changed. The most likely and suitable solution in the near future would be to keep the connection where the accounting is used as a base for taxation and remove the connection where tax rules affects the accounting. We advocate a use of IAS/IFRS in individual accounts for larger companies and that potentially arising issues due to the kept connection will be solved with specific tax rules. We do not deem complete disengagement with development of a new tax rule system to be a usable solution at the moment. Furthermore, we cannot see any signs of accounting harmonization among SME:s within the near future.
Alexander, David, Brebisson Hélène de, Cristina Circa, Eva Eberhartinger, Roberta Fasiello, Markus Grottke, and Joanna Krasodomska. "Philosophy of language and accounting." Emerald Publishing Limited, 2018. http://dx.doi.org/10.1108/AAAJ-06-2017-2979.
Full textSecord, 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.
Full textBabinec, 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.
Full textPaananen, 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/.
Full textCosta, 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.
Full textA 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 vigor no início de 2010. Com estas alterações Portugal aproxima-se das normas de relato financeiro aplicadas na maioria dos países europeus. Neste trabalho pretende-se analisar o impacto que a adoção do novo normativo contabilístico teve nos capitais próprios das empresas. Utilizando as últimas demonstrações financeiras apresentadas de acordo com o Plano Oficial de Contabilidade e as primeiras apresentadas de acordo com novo normativo comparamos os capitais próprios e através da análise de um conjunto de empresas verificamos os impactos daí resultantes. Do estudo conclui-se que, a adoção do novo normativo teve impacto muito diverso nos capitais próprios das empresas. Para a maioria das empresas (60%) a variação dos capitais próprios foi nulo ou inferior a 5%, tendo as restantes variações superiores. Conclui-se, ainda, que a alteração com maior impacto nos capitais próprios foi a reclassificação dos subsídios ao investimento fruto de um critério de apresentação do Sistema de Normalização Contabilística que contradiz as normas internacionais de contabilidade.
The application of the Official Accounting Plan for years created difficulties in terms of comparability of financial reporting among Portuguese companies and their foreign counterparts using other normative. In Portugal, the accounting harmonization process took an important step in 2005, when the adoption of International Accounting Standards for a certain, but limited, group of companies. For the rest, this process took place with the approval of the Accounting Standards System, which came into force in early 2010. With these amendments Portugal is approaching the financial reporting standards applied in most European countries. This paper aims to analyze the impact that the adoption of new accounting standards had in the equity of companies. Using the latest financial statements presented in accordance with the Official Accounting Plan and first presented in accordance with new regulations compare the equity and through analysis of a set of companies we check the resulting impacts. The study concluded that the adoption of the new standard had very different impact in equity of companies. For most companies (60%) the change in equity was zero or less than 5%, while the remaining variations superiors. We conclude further that the change with the greatest impact on equity was the reclassification of investment subsidies result of a criterion on which the Accounting Standards System which contradicts the International Accounting Standards.
Books on the topic "Harmonization of accounting"
Beke, Jeno. International Accounting Harmonization. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349.
Full textGoeltz, Richard Karl. International accounting harmonization: The impossible (and unnecessary?) dream. Sarasota, Fla: American Accounting Association, 1991.
Find full textBeke, Jeno. International accounting harmonization: Adopting universal information methods for a global financial system. New York: Palgrave Macmillan, 2013.
Find full textAkateva, Marina, and Svetlana Beskorovaynaya. Theoretical and methodological assessment of accounting and reporting adaptation processes in the context of global integration of Russian and international legislation. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1080624.
Full textSerebri︠a︡nsʹkyĭ, D. M. Harmonizat︠s︡ii︠a︡ podatkovoho ta bukhhaltersʹkoho obliku v konteksti opodatkuvanni︠a︡ prybutku pidpryi︠e︡mstv v Ukraïni = Harmonization of fiscal and financial accounting of corporate income tax in Ukraine. Kyïv: Alerta, 2013.
Find full textChristopher, Nobes, ed. International harmonization of accounting. Cheltenham, UK: E. Elgar Pub., 1996.
Find full textJ, Strong Christopher, Fédération internationale des bourses de valeurs., International Bar Association. Section on Business Law., International Federation of Accountants, and International Capital Markets Group, eds. Harmonization of international accounting standards. London: International Capital Markets Group, 1993.
Find full textGroup, International Capital Markets, International Federation of Accountants, Fédération Internationale des Bourses de Valeurs., and International Bar Association. Section on Business Law., eds. Harmonization of international accounting standards. International Capital Markets Group, 1993.
Find full textDevelopments in the international harmonization of accounting. Cheltenham, UK: Edward Elgar, 2004.
Find full textJ, Gray S., Paul D. Gordon, and Adolf Gerhard Coenenberg. International Group Accounting: Issues in European Harmonization. Taylor & Francis Group, 2015.
Find full textBook chapters on the topic "Harmonization of accounting"
Beke, Jeno. "Classification of Accounting Systems." In International Accounting Harmonization, 11–72. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_2.
Full textBeke, Jeno. "International Accounting Standardization Process." In International Accounting Harmonization, 147–60. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_8.
Full textBeke, Jeno. "Introduction." In International Accounting Harmonization, 1–10. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_1.
Full textBeke, Jeno. "The Influencing Factors of Accounting Harmonization." In International Accounting Harmonization, 73–77. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_3.
Full textBeke, Jeno. "Problems Caused by Accounting Diversity." In International Accounting Harmonization, 79–83. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_4.
Full textBeke, Jeno. "Economic Factors of Accounting Harmonization." In International Accounting Harmonization, 85–98. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_5.
Full textBeke, Jeno. "Comparative Statistical Analysis." In International Accounting Harmonization, 99–117. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_6.
Full textBeke, Jeno. "Effects of Universal Information Methods on Company Performance." In International Accounting Harmonization, 119–45. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_7.
Full textBeke, Jeno. "Summary and Conclusions." In International Accounting Harmonization, 161–70. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_9.
Full textPolzer, Tobias, Giuseppe Grossi, and Christoph Reichard. "The Harmonization of Public Sector Accounting and Diffusion of IPSAS." In Challenges in the Adoption of International Public Sector Accounting Standards, 17–34. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63125-3_2.
Full textConference papers on the topic "Harmonization of accounting"
Munteanu, Adrian, Doina Fotache, and Octavian Dospinescu. "Information Systems Security Risk Assessment: Harmonization with International Accounting Standards." In 2008 International Conference on Computational Intelligence for Modelling Control & Automation. IEEE, 2008. http://dx.doi.org/10.1109/cimca.2008.26.
Full textLegenzova, Renata, Asta Gaigalienaė, and Inesa Vilkaitaė. "Harmonization of Accounting Practices: The Case of Accounting for PPE in Lithuanian Non-Listed Companies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.29.
Full textTRABELSI, Raoudha. "International accounting normalization and harmonization processes across the world History and overview." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-1997_af15.38.
Full textBukhammas, Ali S., and Abdelmohsen M. Desoky. "An Empirical Examination on the Degree of Accounting Harmonization of PPE and Inventory." In 2020 International Conference on Data Analytics for Business and Industry: Way Towards a Sustainable Economy (ICDABI). IEEE, 2020. http://dx.doi.org/10.1109/icdabi51230.2020.9325702.
Full textKovač, Matjaž. "HARMONIZATION OF DIRECT TAXATION IN THE EU AND IT’S INFLUENCE ON INTERNATIONAL TAXATION." In 9th International Conference on Modern Research in Management, Economics and Accounting. Acavent, 2019. http://dx.doi.org/10.33422/9th.meaconf.2019.05.1065.
Full textLovita, Erna. "Harmonization of Culture and Religion in Internal Control, Strengthening Form of SME Growth." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.1.
Full textLalakulych, Mariya, Igor Britchenko, and Tetyana Hushtan. "Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine." In 2nd International Conference on Social, Economic and Academic Leadership (ICSEAL 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icseal-18.2018.25.
Full textPapanikolau, Apostolos, Rainer Hamann, Byung Suk Lee, Christian Mains, Odd Olufsen, Erik Tvedt, Dracos Vassalos, and George Zaraphonitis. "GOALDS – Goal Based Damage Stability of Passenger Ships." In SNAME Maritime Convention. SNAME, 2013. http://dx.doi.org/10.5957/smc-2013-t04.
Full textReports on the topic "Harmonization of accounting"
Bloomfield, Matthew, Ulf Brüggemann, Hans Christensen, and Christian Leuz. The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession. Cambridge, MA: National Bureau of Economic Research, January 2015. http://dx.doi.org/10.3386/w20888.
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