Relevant bibliographies by topics / Harmonization of accounting

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Harmonization of accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 16 February 2022

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Journal articles on the topic "Harmonization of accounting"

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

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

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

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

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

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

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

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AbstractThe development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.
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Garrod, Neil, and Isabel Sieringhaus. "European Union accounting harmonization." European Accounting Review 4, no. 1 (1995): 155–64. http://dx.doi.org/10.1080/09638189500000007.

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Persons, Obeua S. "Accounting Harmonization Case And Debate." Journal of Business Case Studies (JBCS) 1, no. 3 (2005): 37–42. http://dx.doi.org/10.19030/jbcs.v1i3.4926.

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

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Dissertations / Theses on the topic "Harmonization of accounting"

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

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

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

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

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

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<p>The harmonization of accounting among the member states of the EU has been going on since the late 1960s. In 2001 it was decided that all listed groups within the EU should use the accounting standards IAS/IFRS issued by the International Accounting Standards Board in their consolidated accounts from 2005. All countries are also free to allow use of IAS/IFRS in individual accounts as well if they want to, which would be a step towards further harmonization. The use of these standards imply a changed way of accounting, adapted to provide relevant information to the capital market instead of the traditional continental European use of the prudence concept of conservatism to protect creditors.</p><p>The use of these new standards creates problems in relation to the Swedish connection between accounting and taxation which implies that the financial accounting is the base for taxation. To continue to use this connection while introducing IAS/IFRS in individual accounts would have effects on the tax base as there will be a risk of distribution of untaxed profits and having to pay tax on unrealized profits. Therefore the purpose of this thesis is to investigate how the most practical connection between accounting and taxation in Sweden should be formulated within the near future in relation to the use of IAS/IFRS and the development of accounting harmonization within the EU.</p><p>To gain relevant data to be able to fulfill our purpose we have chosen a qualitative method. We have conducted four semi-structured interviews with five interviewees knowledgeable in accounting and taxation. The data retrieved through the interviews have been analyzed by the use of data reduction in matrixes.</p><p>Our overall conclusion is that the connection between accounting and taxation needs to be changed. The most likely and suitable solution in the near future would be to keep the connection where the accounting is used as a base for taxation and remove the connection where tax rules affects the accounting. We advocate a use of IAS/IFRS in individual accounts for larger companies and that potentially arising issues due to the kept connection will be solved with specific tax rules. We do not deem complete disengagement with development of a new tax rule system to be a usable solution at the moment. Furthermore, we cannot see any signs of accounting harmonization among SME:s within the near future.</p>
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Alexander, David, Brebisson Hélène de, Cristina Circa, et al. "Philosophy of language and accounting." Emerald Publishing Limited, 2018. http://dx.doi.org/10.1108/AAAJ-06-2017-2979.

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Purpose: Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein. Design/methodology/approach: The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings. Findings: This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words. Originality/value: The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both "reality" and "language" on the specific application of one common principle to various Member State environments.
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Secord, Peter. "Harmonization of accounting practices within NAFTA : history, environment, assessment and prospects." Thesis, University of Reading, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.272285.

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

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The globalization of world economy has inevitably affected also the movements in harmonization process of accounting standards around the world. International Financial Reporting Standards have become the ultimate accounting and reporting tool of most developed countries. The only remaining counterpart -- the US GAAP, is slowly subsiding to the enormous spread momentum that IFRS gained in recent years. In this setting I examine the application of International standards on accounting treatment of Property, Plant and Equipment, and also the Intangible Assets. Subsequently I compare this treatment to US GAAP and document all major differences still persistent at the end of year 2008. Considering that there are still many divergences between the two sets of standards, I try to document their impact on the reporting and presentation of financial statements of several blue chip companies. My analysis suggests that differences in reported numbers depending on standards chosen can distort comparability of financial statements and performance assessment, thus potentially biasing the decision making process of involved stakeholders.
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Paananen, Mari. "Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications." Thesis, University of North Texas, 2003. https://digital.library.unt.edu/ark:/67531/metadc4400/.

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

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

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

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

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

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The monograph is devoted to the fundamental scientific, theoretical, organizational and methodological issues of harmonization of accounting and reporting of Russian economic entities, understanding and professional assessment, including in the retrospective aspect.&#x0D; For postgraduates, undergraduates and students of the financial and economic direction. The materials of the monograph can be used in the educational process as part of teaching a number of accounting, financial and legal disciplines, as well as for further research in the field of accounting science and practice.
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Serebri︠a︡nsʹkyĭ, 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. Alerta, 2013.

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

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

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Group, 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.

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Developments in the international harmonization of accounting. Edward Elgar, 2004.

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J, Gray S., Paul D. Gordon, and Adolf Gerhard Coenenberg. International Group Accounting: Issues in European Harmonization. Taylor & Francis Group, 2015.

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Book chapters on the topic "Harmonization of accounting"

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

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

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

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

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

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

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

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

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

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Polzer, 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. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63125-3_2.

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Conference papers on the topic "Harmonization of accounting"

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

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

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

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

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

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

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Lalakulych, 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). Atlantis Press, 2018. http://dx.doi.org/10.2991/icseal-18.2018.25.

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Papanikolau, Apostolos, Rainer Hamann, Byung Suk Lee, et al. "GOALDS – Goal Based Damage Stability of Passenger Ships." In SNAME Maritime Convention. SNAME, 2013. http://dx.doi.org/10.5957/smc-2013-t04.

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The new probabilistic damaged stability regulations for dry cargo and passenger ships (SOLAS 2009), which entered into force on January 1, 2009, represent a major step forward in achieving an improved safety standard through the rationalization and harmonization of damaged stability requirements. There are, however, serious concerns regarding the adopted formulation for the calculation of the survival probability of passenger ships and the associated required subdivision indices, particularly for RoPax and large cruise ships. The present paper outlines the objectives, the methodology of work and main results of the EU-funded FP7 project GOALDS (Goal Based Damage Stability, 2009-2012), which aims to address the above shortcomings by formulating a new rational, goalbased regulatory framework, properly accounting for the damage stability properties of passenger ships and the risk to people onboard.
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Reports on the topic "Harmonization of accounting"

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

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