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Dissertations / Theses on the topic 'IAS/IFRS standards'

Author: Grafiati

Published: 4 June 2021

Last updated: 4 February 2022

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1

Nobach, Kai. "Bedeutung der IAS/IFRS für die Bilanzpolitik deutscher Unternehmen : Entwicklung und Relevanz der IAS/IFRS-Bilanzierung in Deutschland ; systemspezifische Grundlagen der Rechnungslegung nach IAS/IFRS ; Ziele und Aktionsfelder einer IAS/IFRS-basierten Bilanzpolitik ; bilanzpolitische Instrumente zur Gestaltung von IAS/IFRS-Abschlüssen /." [Herne, Westf.] : Nwb, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2836883&prov=M&dok_var=1&dok_ext=htm.

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2

Preissler, Gerald. "Prinzipienbasierung der Rechnungslegung nach IAS, IFRS? /." Frankfurt am Main ; Berlin ; Bern ; Bruxelles ; New York ; Oxford ; Wien : Lang, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013111622&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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3

Pöschke, Moritz. "Eigenkapital mittelständischer Gesellschaften nach IAS/IFRS." Frankfurt, M. Berlin Bern Bruxelles New York, NY Oxford Wien Lang, 2008. http://d-nb.info/993047343/04.

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4

Oehler, Ralph. "Auswirkungen einer IAS, IFRS-Umstellung bei KMU." München : Utz, 2005. http://bvbm1.bib-bvb.de/webclient/DeliveryManager?pid=635584&custom_att_2=simple_viewer.

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5

Zons, Michael. "Value Based Management und IAS/IFRS im Schadenversicherungsunternehmen." Lohmar [u.a.] : Eul, 2006. http://deposit.ddb.de/cgi-bin/dokserv?id=2776978&prov=M&dok_var=1&dok_ext=htm.

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6

Wojcik, Karl-Philipp. "Die internationalen Rechnungslegungsstandards IAS/IFRS als europäisches Recht /." Berlin : Duncker & Humblot, 2007. http://d-nb.info/990680746/04.

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7

Jankovič, Petr. "Aplikace IAS/IFRS v podmínkách českých podniků." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-264822.

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The Thesis deals with the application of the International Financial Reporting Standards on the data generated under the Czech accounting legislation. It further analyses the necessary adjustments to be made for preparation of the financial accounts in accordance to the IAS/IFRS and compares the formal and content differences between financial statements prepared under Czech legislation and IAS/IFRS. The most freqence adjustments with regards to the conversion of the financial statements to IAS/IFRS are on the basis of different conception of the financial leasing, reserves and to certain long

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8

Fick, Daniel. "Latente Steuern nach HGB und IAS/IFRS." [S.l. : s.n.], 2005. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB12103714.

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9

Lenz, Thomas. "Grundsätze steuerlicher Gewinnermittlung unter dem Einfluß der IAS/IFRS /." Frankfurt am Main : Lang, 2008. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016734950&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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10

Buřič, Zdeněk. "Aplikace IAS/IFRS v akciové společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-264835.

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The master’s thesis compares Financial Statements under Czech accounting systems with Financial Statements under IAS/IFRS. The master’s thesis shows the main differences between these two reporting systems, and their presentation in Financial Statements.

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11

Lenz, Thomas. "Grundsätze steuerlicher Gewinnermittlung unter dem Einfluss der IAS, IFRS." Frankfurt, M. Berlin Bern Bruxelles New York, NY Oxford Wien Lang, 2007. http://d-nb.info/989790266/04.

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12

Madeja, Felix. "Bilanzierung von "Spielervermögen" nach HGB und IAS/IFRS /." Hamburg : Kovač, 2007. http://www.verlagdrkovac.de/978-3-8300-3011-9.htm.

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13

Mustafayev, Emil. "The Application Of Ias/ifrs In Azerbaijan, A Comparative Approach." Thesis, METU, 2009. http://etd.lib.metu.edu.tr/upload/12611000/index.pdf.

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The purpose of the study is to illustrate to the management of entities and professionals who are against the application of IAS/IFRS in Azerbaijan why it is essential to adopt IAS/IFRS. The thesis aims to provide differences of current accounting policies and procedures applied by those entities from IAS/IFRS and justify the application of IAS/IFRS. The thesis provides benefits associated with the adoption of IFRS/IAS, and illustrates the problems that may be faced by the management of entities.

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14

Sladká, Ludmila. "Dlouhodobý hmotný majetek dle IAS/IFRS a českých předpisů/Fixed Assets according to IAS/IFRS and Czech Legislation." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76444.

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Diploma paper deals with questions of the tangible assets. The first chapter contains determination of the tangible assets and its measurement in term of generally accepted acccounting principles and analyses the depreciation policies. The second chapter focus on the tangible assets in term of International financial reporting standards (IAS/IFRS) especially according to IAS 16 Property, plants and equipment and IFRS 5 Non-current assets held for sale and discontinued operations. The third chapter defines the tangible assets according to Czech legislation. Part of my paper consists of a questi

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15

Adrian, Gerrit. "Tax Reconciliation im HGB- und IAS/IFRS-Konzernabschluss /." Frankfurt am Main [u.a.] : Lang, 2005. http://www.gbv.de/dms/zbw/477996310.pdf.

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16

Caglar, Hatice. "Die Novellierung der IAS/IFRS, insbesondere im Hinblick auf Business Combinations." [S.l. : s.n.], 2004. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB11195151.

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17

Sarcevic, Sandra. "Bilanzierung und Bewertung von Pensionsverpflichtungen nach HGB und IAS/IFRS." [S.l. : s.n.], 2005. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB12168172.

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18

Tonne, Knut. "Rechnungslegung für Pensionsverpflichtungen nach IFRS (IAS 19) Anwendungsprobleme und Lösungsansätze." Düsseldorf IDW-Verl, 2008. http://d-nb.info/99328793X/04.

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19

Stoll, Linda, and Mirka Storm. "Övergångsprocessen till IAS/IFRS i svenska dotterbolag till EU-noterade företag." Thesis, University West, Department of Studies of Work, Economics and Health, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-321.

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20

Molzahn, Sybille. "Die Bilanzierung der betrieblichen Altersversorgung nach HGB und IAS, IFRS." Sternenfels Verl. Wiss. und Praxis, 2005. http://deposit.ddb.de/cgi-bin/dokserv?id=2672030&prov=M&dok_var=1&dok_ext=htm.

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21

Kühn, Victoria. "Enforcement of the IAS/IFRS in the European Union since 2005." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/05610282001/$FILE/05610282001.pdf.

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22

Planert, Susanne. "Bilanzierung von Pensionsverpflichtungen : kritische Analsye von HGB, US-GAAP und IAS/IFRS /." Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014732954&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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23

Shabanaj, Fatmir. "Möglichkeiten und Risiken der Übernahme internationaler Rechnungslegungsgrundsätze (IAS / IFRS) für Schweizer KMU." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00150144001/$FILE/00150144001.pdf.

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24

Hepers, Lars. "Entscheidungsnützlichkeit der Bilanzierung von Intangible Assets in den IFRS : Analyse der Regelungen des IAS 38 unter besonderer Berücksichtigung der ergänzenden Regelungen des IAS 36 sowie des IFRS 3 /." Lohmar [u.a.] : Eul, 2005. http://deposit.ddb.de/cgi-bin/dokserv?id=2713746&prov=M&dok_var=1&dok_ext=htm.

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25

Wünsche, Benedikt. "Verbindlichkeitsrückstellungen im IFRS-Abschluss : eine Untersuchung der Entscheidungsnützlichkeit der Regelungen in ED IAS 37 und in IAS 37 /." Düsseldorf : IDW-Verl, 2009. http://d-nb.info/99256509X/04.

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26

Ständer, Ute. "Erfassung von Umweltschutzaspekten im externen Rechnungswesen nach HGB und IAS/IFRS /." Hamburg : Kovač, 2006. http://www.verlagdrkovac.de/3-8300-2514-9.htm.

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27

Wieser, Andreas. "Vergleichende Analyse zur Bewertung von Marken : nach HGB und IAS/IFRS /." Hamburg : Kovač, 2007. http://www.verlagdrkovac.de/978-3-8300-2946-5.htm.

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28

Kudiovský, Stanislav. "Návrh metodiky převodu účetní závěrky v souladu s Mezinárodními standardy účetního výkaznictví." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224007.

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This master´s thesis deals with problems of transformation of financial statements prepared in accordance with Czech accounting regulations on the financial statements in accordance with International Financial Reporting Standards. In the first section of the thesis elaborated theoretical work, in the second part contains a translation of financial statements of an entity selected and defined by the conclusions of both systems for reporting financial information.

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29

Chytilová, Gabriela. "Pojetí leasingu dle IAS/IFRS a českého účetnictví , daňové a právní aspekty." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221415.

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This master thesis is adverting a leasing problematic form view of accounting and taxation. Because the Czech Republic is the part of European Union this master thesis includes theory of leasing according to International accounting standards IAS/IFRS. Principally in the leasing sector is appearing the difference from the Czech accounting system. The diversity of leasing theory is shown here as an example where leasing is displayed from the basic its forms to the developed system according to IAS/IFRS.

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30

Klingels, Bernd. "Die cash generation unit nach IAS 36 im IFRS-Jahresabschluss : Bildung, Gestaltungsmöglichkeiten und Auswirkungen /." Berlin : Erich Schmidt, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014157245&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA.

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Zugl.: Hamburg, Helmut-Schmidt-Universiẗat, Diss., 2005 u.d.T.: Klingels, Bernd: Die Bildung zahlungsmittelgenerierender Einheiten bei Wertminderungen von Vermögenswerten im Jahresabschluss nach IAS 36 rev. 2004.

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31

Lin, Yangchun. "Harmonisierung der nationalen Rechnungslegung nach IAS, IFRS Evidenzfälle aus der Volksrepublik China." Hamburg Kovač, 2009. http://d-nb.info/997539933/04.

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32

Molzahn, Sybille. "Die Bilanzierung der betrieblichen Altersversorgung nach HGB und IAS/IFRS /." Sternenfels : Verl. Wiss. & Praxis, 2006. http://deposit.ddb.de/cgi-bin/dokserv?id=2672030&prov=M&dok_var=1&dok_ext=htm.

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33

Grüner, Tanja. "Behandlung der immateriellen Vermögenswerte im Rahmen der Erstkonsolidierung nach IAS, IFRS /." München : VVF, Utz, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2841897&prov=M&dok_var=1&dok_ext=htm.

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34

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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35

Schulte, Oliver. "Fast-close-Abschlüsse und Schadenrückstellungen nach HGB, IAS/IFRS und US-GAAP /." Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014849362&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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36

Vymazalová, Anna. "Návrh metodiky hodnocení rizika pro účely jeho zveřejňování v souladu s IFRS/IAS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222064.

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The diploma thesis is focused on of its presentation in accordance with IFRS/IAS, respectively, for the fulfilling the requirements of IFRS 8 – Operational Segments. In this diploma thesis, the effects and advantages of financial statements transformation on IFRS/IAS are explained. Process of this transformation all its consequences are also elaborated here. For the conclusion, possible approaches to modelling of risk and to risk measurement are suggested here.

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37

Schönbeck, Tobias. "Bankenrechnungslegung nach IAS, IFRS : Gläubigerschutz durch Information? : ein kritischer Vergleich mit den Regeln des deutschen Rechts /." Frankfurt am Main ; Berlin ; Bern ; Bruxelles ; New York ; Oxford ; Wien : Lang, 2004. http://swbplus.bsz-bw.de/bsz114479267inh.htm.

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38

Hipp, Jörg M. "IAS/IFRS für Versicherungsunternehmen : Änderung der jahresabschlusspolitischen Gestaltungsmöglichkeiten und weiter reichende Konsequenzen für die Unternehmenspolitik deutscher Lebensversicherungsaktiengesellschaften /." Karlsruhe : VVW, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015643513&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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39

Stindt, Sebastian. "Die Überschussbeteiligung in der kapitalbildenden Lebensversicherung im bilanziellen Spannungsfeld zwischen HGB und IAS/IFRS." Düsseldorf IDW-Verl, 2008. http://d-nb.info/992551935/04.

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40

Matthies, Anna Verena. "Die Abgrenzung von Eigen- und Fremdkapital entsprechend der Rechnungslegung nach deutschem Handelsrecht und IAS/IFRS." Frankfurt, M. Berlin Bern Bruxelles New York, NY Oxford Wien Lang, 2007. http://d-nb.info/987803115/04.

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41

Mikulcová, Tereza. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224677.

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The subject of the master´s thesis is the comparison of the financial statements prepared in compliance with Czech accounting legislation and in compliance with International Financial Reporting Standards (IAS/IFRS). This thesis deals with the differences in reporting under Czech accounting legislation and IAS/IFRS in selected company and subsequent assessment of the impact of changes to the image of the company.

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42

Šprochová, Iveta. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225006.

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The master´s thesis focuses on comparing of requirements of accounting statements which were made up according to the Czech legislation and International Financial Reporting Standards – IAS/IFRS. The main topic of the work is to compare differences between the both systems and their impact on statement information. The differences are based on the data of a selected company.

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43

Folprechtová, Lucie. "Rozdíly v hodnocení finanční pozice a výkonnosti podniku při vykazování účetních informací podle českých účetních předpisů a dle IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223270.

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This thesis analyzes the differences in reporting financial information, according to Czech accounting legislation and IFRS / IAS. Single part of the thesis is devoted to concrete application and evaluation their impact on the image of the financial position and business performance.

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44

Plattner, Manuel. "Analyse der Effektivität von Sicherungsbeziehungen im Rahmen des Hedge Accounting nach IAS, IFRS in Banken." Berlin dissertation.de, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2927815&prov=M&dok_var=1&dok_ext=htm.

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45

Rüdinger, Andreas Hommel Michael. "Regelungsschärfe bei Rückstellungen : Normkonkretisierung und Anwendungsermessen nach GoB, IAS/IFRS und US-GAAP /." Wiesbaden : Dt. Univ.-Verl, 2004. http://www.gbv.de/dms/zbw/38811178X.pdf.

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46

Plattner, Manuel. "Analyse der Effektivität von Sicherungsbeziehungen im Rahmen des Hedge Accounting nach IAS/IFRS in Banken /." Berlin : dissertation.de, 2007. http://www.gbv.de/dms/zbw/525887156.pdf.

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47

Mildebrath, Christina. "Der IAS-Einzelabschluss : ordnungspolitische Konsequenz einer vergleichenden Betrachtung von HGB- und IFRS-Rechnungslegung unter besonderer Berücksichtigung der Bilanzierung von Leasingverhältnissen /." Frankfurt, M. ; Berlin Bern Bruxelles New York, NY Oxford Wien : Lang, 2008. http://d-nb.info/990411664/04.

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48

Muyingo, Henry. "Are listed property companies in Sweden ready for fair value accounting?" Thesis, KTH, Bygg- och fastighetsekonomi, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-59602.

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The aim of this Masters thesis has been to find out if, and how, listed Swedish property companies have prepared themselves for the regulation passed by the European Parliament that requires all EU companies listed in a regulated market as well as companies preparing admission to trading, at the latest from 2005 onwards, to prepare their consolidated financial statements in accordance with a single set of accounting standards, International Accounting Standards (IAS). The thesis work has been concentrated on the analysis of the fair value model in IAS 40, investment property and how companies

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49

Kutílková, Andrea. "Vykazování leasingu v souladu s českou účetní legislativou a IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383539.

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The diploma’s thesis Leases Reporting According to the Czech Accounting Legislation and IFRS is focused on analysis of different approaches of the czech accounting legislation and IFRS to accounting and reporting financial leases. The aim of the thesis is to find out which system gives a more realistic picture of the company’s financial situation for both lessee and lessor.

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50

Hlaváčková, Lucie. "Vybrané rozdíly mezi českým finančním účetnictvím a IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-317115.

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This diploma thesis deals with selected differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS). Also, the diploma thesis focuses on the assessment of the impacts of selected differences on the company's financial statements and on the impact upon economic result. The final part of the thesis deals with the changes made the picture about the financial position and the performance of the company.

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