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Journal articles on the topic 'IAS/IFRS standards'

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Published: 4 June 2021

Last updated: 4 February 2022

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1

Huong, Pham Hoai. "Vietnam’s path to converging with international accounting standards." Corporate Ownership and Control 14, no. 1 (2016): 644–55. http://dx.doi.org/10.22495/cocv14i1c4art11.

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This research investigates Vietnam’s approach to converging with international accounting standards using a variety of de jure convergence scores between Vietnamese Accounting Standards (‘VAS’) and International Accounting Standards/International Financial Reporting Standards (‘IAS/IFRS’), such as full convergence, partial convergence and non-convergence. Vietnam’s initial approach to converging with IAS/IFRS is one of selecting suitable IAS/IFRS issues to fully adopt, but there are few VAS issues modified from IAS/IFRS. The level of convergence between VAS and their equivalent IAS/IFRS is qui

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Liu, Chunhui, Chun Yip Yuen, Lee J. Yao (posthumously), and Siew H. Chan. "Differences in earnings management between firms using US GAAP and IAS/IFRS." Review of Accounting and Finance 13, no. 2 (2014): 134–55. http://dx.doi.org/10.1108/raf-10-2012-0098.

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Purpose – The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination is critical as the world moves toward principles-based standards. Design/methodology/approach – Financial information for the fiscal years 1999-2004 from the annual reports of firms listed under the Prime Standard on the Germany Frankfurt Stock Exchange is analy

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Jakupi, Shefket Zeqir, and Bedri Statovci. "The implementation of Accounting Standards, a necessity of global financial reporting and accounting standards for businesses." International Journal of Management Excellence 8, no. 2 (2017): 968–72. http://dx.doi.org/10.17722/ijme.v8i2.891.

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Historically, financial reporting standards have been developed individually by each state. Sometimes standards are set by governments, and in some cases even by the accounting professionals or independent accounting boards. This scientific research fills a scientific, theoretical or practical gap, in removing the dilemas regarding pro or against the implementation of IAS / IFRS. This research has been conducted by comparing KAS, laws and regulations of various countries as well as disputes and problems without solutions in the field of accounting, with IAS / IFRS Keywords: KAS, IA

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ERGÜDEN, A. Engin. "IFRS 15." International Journal of Finance & Banking Studies (2147-4486) 9, no. 1 (2020): 47–57. http://dx.doi.org/10.20525/ijfbs.v9i1.650.

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Revenue is one of the most important performance and size indicators for businesses. A new standard, which has more comprehensive and comparable feature to eliminate the deficiencies in the IFRS (International Financial Reporting Standart)-15 Revenue From Customer Contracts Standard published on 15.01.2019 and the old revenue (IAS-18 Revenue and IAS (Inernational Accounting Standarts) -11 Construction Contracts) standards to be applied in the accounting periods starting after 01.01.2018, has been introduced. The most important purpose of the standard is to eliminate the uncertainties and defic

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Boumediene, Emna, Salem Lotfi Boumediene, and Olfa Nafti. "Impact Of Adopting IAS-IFRS On The Handling Of Accounting Data: The Case Of France." Journal of Applied Business Research (JABR) 30, no. 4 (2014): 1239. http://dx.doi.org/10.19030/jabr.v30i4.8670.

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<p>In this article we look at the possible relation between the IAS-IFRS, which promotes a present value, and earnings management enhanced by the application of these standards. The aim of this paper is to analyse the impact of the adoption of IAS-IFRS standards on the earnings manipulation used by managers to manipulate their earnings and other accounting information in order to keep the same image in front of investors and shareholders.</p> <p>We are expanding, to the French context, the problem of information content of the discretionary component of accounting income in c

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Mhedhbi, Karim, and Daniel Zeghal. "Adoption of international accounting standards and performance of emerging capital markets." Review of Accounting and Finance 15, no. 2 (2016): 252–72. http://dx.doi.org/10.1108/raf-08-2013-0099.

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Purpose The purpose of this paper is to examine empirically the association between the adoption of international accounting standards (IAS/IFRS) and the performance of emerging capital markets. Design/methodology/approach Data related to 31 developing countries with capital markets were used. The authors performed univariate analyses (means comparison before and after the use of IAS/IFRS), as well as multivariate analyses (estimation of models of panel data), to test the hypothetical relations set up in the paper. Findings The results suggest that the performance of emerging capital markets i

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Outa, Erick Rading, Peterson Ozili, and Paul Eisenberg. "IFRS convergence and revisions: value relevance of accounting information from East Africa." Journal of Accounting in Emerging Economies 7, no. 3 (2017): 352–68. http://dx.doi.org/10.1108/jaee-11-2014-0062.

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Purpose The purpose of this paper is to examine the relative value relevance of accounting information arising from the adoption of converged and revised International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) in East Africa. Design/methodology/approach The research applies “same firm year” design for identification of the effects of changes in accounting standards. A model similar to Ohlson’s price model and random-effects GLS are used to estimate R2 of the regressions of share prices on book values and earnings. Findings The results show that accounting in

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Bohušová, Hana. "Construction contract revenue recording comparison." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 56, no. 3 (2008): 241–50. http://dx.doi.org/10.11118/actaun200856030241.

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Publicly traded companies prepare their consolidated accounts in conformity with the international accounting standards (IAS/IFRS) in accordance with the Regulation No. 1606/2002. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act No. 563/1991 of Coll. and Regulation No. 500/2002 of Coll., Czech Accounting Standards in the Czech Republic. Both systems are based on different principles so there are many differences. The Czech Accounting System

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Lopo Martinez, Antonio. "Are IFRS Standards a Good Starting Point for a Corporate Tax Base? Tax Principles for a CCCTB." Revista Electrónica de Direito 20, no. 3 (2019): 113–37. http://dx.doi.org/10.24840/2182-9845_2019-0003_0006.

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This article discusses whether IAS/IFRS should be used as a starting point in the context of the Common Corporate Tax Base in the European Union. Non-European countries may also have an interest in the analysis on the use of IFRS to compute the corporate tax base, as well. After a background discussion on the application of IAS/IFRS as the start point for a tax base, some principles of tax bases are analyzed. Additionally, the disadvantages and advantages of using IAS/IFRS as the start point are presented. In the end, the creation of an independent tax accounting framework is recommended, whic

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Vergoossen, Ruud. "‘Europa moet IFRS goedkeuren, nú!’." Maandblad Voor Accountancy en Bedrijfseconomie 78, no. 10 (2004): 418–19. http://dx.doi.org/10.5117/mab.78.11789.

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Europe has to endorse the International Financial Reporting Standards’, verzucht Sir David Tweedie, voorzitter van de International Accounting Standards Board (IASB), tijdens een interview dat ik afgelopen zomer met hem had1. Het wil maar niet boteren tussen de IASB en de Europese Commissie. Langer dan een jaar wordt er al gesteggeld over de goedkeuring van IAS 39 over de verwerking en waardering van financiële instrumenten. Het ziet er momenteel (augustus 2004) niet naar uit dat de Europese Commissie IAS 39 volledig zal gaan voorschrijven, omdat zij meent dat de IASB onvoldoende in haar richt

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Nguyen, Huu Cuong. "The possibilities of adopting IAS/IFRS in Vietnam: An analysis." Corporate Ownership and Control 9, no. 1 (2011): 161–71. http://dx.doi.org/10.22495/cocv9i1c1art1.

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It is universally acknowledged that the matter of adoption and its similar process (harmonisation or convergence) has provoked extensively heated debate in the accounting literature, both from advocates and from opponents. Nonetheless, the accounting literature lacks research into the field of Vietnamese accounting, in general, and the nature of Vietnamese accounting systems as well as Vietnamese Accounting Standards (VAS), in particular. This paper in-depth analyses the possibility of adopting IAS/IFRS in Vietnam by critical examining findings of the accounting literature on three aspects: fa

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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 (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, investigatin

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Fiori, Giovanni, Francesca di Donato, and Daniele Macciocchi. "IFRS and international differences: an empirical analysis on their application worldwide." Corporate Ownership and Control 11, no. 2 (2014): 542–51. http://dx.doi.org/10.22495/cocv11i2c6p2.

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This study is based on the analysis of Nobes (2006) and Zeff (2007), demonstrating that different countries tend to adopt IFRS through the implementation of the options that are closely related to their culture. In a sample of 189 publicly traded firms from 7 different countries, we provide a first evidence of the application of some specific IAS/IFRS standards worldwide. IFRS, like any other set of accounting standards, offer firms substantial discretion (different options) in applying the standards. Our descriptive statistics show that, on average, countries tend to implement the options mor

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Klibi, Mohamed Faker. "Using international standards as a complement to overcome the unachieved nature of local GAAPs." Journal of Applied Accounting Research 17, no. 3 (2016): 356–76. http://dx.doi.org/10.1108/jaar-07-2014-0071.

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Purpose In recent years, Tunisian listed companies have been preparing their financial statements under a hybrid set of accounting standards; a mixture of national and international standards. The purpose of this paper is to empirically verify to what extent this particular form of de facto compliance with IAS/IFRS (which are not authorized in Tunisia) is used among listed companies. The paper further analyzes accounting professionals’ perception of the current state of Tunisian standards and their attitudes in the absence of relevant national Generally Accepted Accounting Principles (GAAPs).

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Masoud, Najeb. "Libya’s IAS/IFRS Adoption and Accounting Quality: What Lessons from the European Union Experience." International Journal of Accounting and Financial Reporting 4, no. 1 (2014): 118. http://dx.doi.org/10.5296/ijafr.v4i1.5477.

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This study provides a review of the literature on adoption of IAS/IFRS in Libya, the time the IFRS standards decision is made in EU countries and the time IAS/IFRS adoption becomes undertaking in Libyan economy. The adoption of IAS/IFRS in Europe on the quality of ﬁnancial reporting is an example of accounting standardisation among countries with diﬀerent institutional frameworks and implementation rules. Impacts of this adoption in Libya will gain many benefit include the improve quality of financial reporting, less earnings management, more comparability, and provide more reliable, accurate,

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Liu, Chunhui, Lee J. Yao, and Michelle Y. M. Yao. "Value Relevance Change Under International Accounting Standards: An Empirical Study of Peru." Review of Pacific Basin Financial Markets and Policies 15, no. 02 (2012): 1150008. http://dx.doi.org/10.1142/s0219091511500081.

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In face of broad adoption of International Financial Reporting Standards (IFRS), the Securities and Exchange Commission (SEC) is considering its quality and acceptability. This paper reports a study that examines changes in value relevance with a sample of Peru firms mandated to use international accounting standards between 1999 and 2007. The period under study is broken into a period of International Accounting Standards (IAS) between 1999 and 2001, a period of early IFRS between 2002 and 2004, and a more recent period of IFRS between 2005 and 2007 by major changes to accounting standards. T

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Khalilov, Sh, and A. Karimov. "Improvement of National Accounting Standards Based on IAS 7." Bulletin of Science and Practice 6, no. 11 (2020): 294–99. http://dx.doi.org/10.33619/2414-2948/60/36.

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As a result of the improvement of the investment climate in the Republic of Uzbekistan, the direct inflow of direct investment to the sectors of the economy and regions is rising. Nowadays, an accounting and reporting system needs to be adapted to the requirements of international accounting standards for joint ventures and foreign companies to conduct their business operations. In accordance with the above requirements, we conducted a study to adapt the national standard to requirements of IFRS standards. As a result of the research, we proposed to change the phrase “Financial Institutions” i

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Boumediene, Salem Lotfi, Ridha Zarrouk, and Ines Tanazefti. "Obstacles To The Adoption Of The IAS/IFRS In Tunisia." Journal of Applied Business Research (JABR) 32, no. 3 (2016): 621–36. http://dx.doi.org/10.19030/jabr.v32i3.9646.

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To guarantee the production of financial information that is useful for economic decision-making, most countries have a set of accounting standard used in preparing the financial statements. Indeed, the use of a common accounting language by all companies operating in the same economic space allows different users to monitor the activities of these entities in time and space and, therefore, take reasonable decisions. Thereby, the international accounting standards are a necessary to clarify the financial disclosure and make reading financial statements conform to a single repository easier. Th

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Kümpel, Thomas, and René Pollmann. "Absicherung von Zinsänderungsrisiken nach IAS 39." Der Betriebswirt: Volume 51, Issue 4 51, no. 4 (2010): 18–23. http://dx.doi.org/10.3790/dbw.51.4.18.

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Die Bilanzierung ökonomischer Sicherungszusammenhänge, das so genannte Hedge Accounting, gehört zu den am meisten kontrovers diskutierten und umstrittenen Vorschriften der International Financial Reporting Standards (IFRS). Betroffen sind insbesondere die vom International Accounting Standard Board (IASB) veröffentlichten Regelungen zum Portfolio Fair Value Hedge Accounting von Zinsänderungsrisiken. Diese können als eine Weiterentwicklung der bisherigen Hedge Accounting Vorschriften angesehen werden, stoßen jedoch insbesondere in der Kreditwirtschaft auf Kritik. Der vorliegende Artikel befasst

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Tsiklauri-Shengelia, Zhuzhuna, Natia Shengelia, and Revaz Shengelia. "Some Practical Financial Reporting (IFRS) Assessment Aspects Of The Covid-19 Impact on Business." PIRETC-Proceeding of The International Research Education & Training Centre 104, no. 1-2 (2021): 76–87. http://dx.doi.org/10.36962/ecs104/1-2-76.

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Generally, the covid-19 pandemic has a great impact on all big, small and medium-sized business all over the world. There are analyzed International Financial Reporting Standards (IFRS) practical issues that should be considered and addressed by the top management. These financial key issues include discussing the following: IFRS 9-Financial Instruments, IAS 36 Impairment of Assets, IAS 1, IAS 2, ISA 570 (revised) -Going Concern . The Impairment Review of Inventory, Fixed Assets, financial instruments, also the Going Concern at the entity level must be assessed in detail in the pandemic and ot

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Abdul Adzis, Azira, David W. L. Tripe, and Paul Dunmore. "IAS 39, income smoothing, and pro-cyclicality: evidence from Hong Kong banks." Journal of Financial Economic Policy 8, no. 1 (2016): 80–94. http://dx.doi.org/10.1108/jfep-05-2015-0026.

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Purpose The purpose of this study is to investigate the impact of International Accounting Standard 39 (IAS 39) on income-smoothing activities and pro-cyclical behavior through loan loss provisions using a sample of Hong Kong banks. Design/methodology/approach Fixed effects estimator is used, and the analysis covers the period from 2000 to 2009. Findings The results suggest that Hong Kong banks engage less in income-smoothing activity after they comply with the IAS 39. No evidence supports loan loss provisions of Hong Kong banks exhibiting more pro-cyclical behavior after IAS 39 adoption. Rese

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Garzella, Stefano, Salvatore Ferri, Raffaele Fiorentino, and Francesco Paolone. "The (in)coherence in accounting for goodwill." Meditari Accountancy Research 28, no. 2 (2019): 311–25. http://dx.doi.org/10.1108/medar-11-2018-0398.

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Purpose In the process of harmonizing International Accounting Standards (IAS/IFRS), scholars and standard setters still need to overcome unresolved issues related to both goodwill duration and accounting recognition. This paper aims to compare the academic background on goodwill with current IAS. Specifically, the goal is to criticize existing practices and advance a revision of accounting for goodwill. Design/methodology/approach The paper is based on a review of the relevant literature on notions, theories and accounting approaches on goodwill and on an investigation of IAS/IFRS on accounti

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Kristiana, Ida. "EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46." MAKSIMUM 7, no. 1 (2019): 48. http://dx.doi.org/10.26714/mki.7.1.2017.48-57.

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This purpose of this study to examine the presence or absence of securities caused by the convergence of IFRS to Statement of Accounting Standards of Income Tax (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This study also looks at the differences between financial reports that are not convergent compared with financial reportsthat are already convergent with IFRS This study used a comparison method between the statements presented in IFRS with the statements presented in PSAK 46. The unit of analysis in this study is the Int

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Ahsina, Khalifa. "Implementing IAS-IFRS in the Moroccan Context: An Explanatory Model." International Journal of Accounting and Financial Reporting 2, no. 2 (2012): 114. http://dx.doi.org/10.5296/ijafr.v2i2.2524.

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The International Financial Reporting Standards (IFRS) have been the subject of several research papers, however, this type of work is still absent in Morocco, hence the importance of this research. This article aims to propose an explanatory model of variables influencing the implementation of IAS- IFRS in the Moroccan context. Based on the contingency theory, we tested the relationship between the adoption of these standards and contingency factors. The analysis of empirical data allows us to observe the influence of these variables on the adoption of international accounting standards.

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Bohušová, Hana. "General aaproach to the IFRS and US GAAP convergence." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 27–36. http://dx.doi.org/10.11118/actaun201159040027.

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Two most significant organizations in the field of financial reporting regulation setters in the world – the Financial Accounting Standard Board (FASB) and the International Accounting Standards Board (IASB) have recognized that in order international capital markets to function properly, a single set of high-quality international accounting standards designed especially for listed companies around the world must exist. The effort should be especially aimed at spreading the IFRS around the world and the FASB – IASB Convergence. The most significant difference between the US GAAP and IFRSs is i

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Ayariga, Charles. "IAS 39 and IFRS 9: Effects of Changing Accounting Standards for Financial Instruments on the Financial Asset Management of Commercial Banks in the Sekondi-Takoradi Metropolis of Ghana." International Journal of Accounting and Financial Reporting 10, no. 1 (2020): 58. http://dx.doi.org/10.5296/ijafr.v10i1.16085.

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The purpose of the study was to investigate the effects of changing accounting standards for financial instruments on the financial asset management of commercial banks in the Sekondi-Takoradi Metropolis (STM), focusing on IAS 39 and IFRS 9. Descriptive research design was used. The population was branch managers and account/audit/finance staff of 13 commercial banks in the metropolis who were 91 in number. The census method was used to capture all subjects within the accessible population. Questionnaire with a Cronbach alpha reliability coefficient of 0.871 was used to collect the data. Out o

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Alnaas, Ali, and Afzalur Rashid. "Firm characteristics and compliance with IAS/IFRS." Journal of Financial Reporting and Accounting 17, no. 3 (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/implicati

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Mechelli, Alessandro, and Riccardo Cimini. "How have the IAS/IFRS adoption affected earnings management in EU? The effect of the absence/divergence of regulation and of legal enforcement." Corporate Ownership and Control 11, no. 1 (2013): 154–66. http://dx.doi.org/10.22495/cocv11i1conf2p7.

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This paper aims to investigate the effect produced by the adoption of IAS/IFRS on earn-ings management in European Union. We calculate four indexes for the periods 2000-2003 and 2006-2009 to identify different reasons that could lead insiders to manipulate earnings and by comparing them we observe that the IAS/IFRS first-time adoption produced different effects on earnings management depending on the countries analysed and the kind of earnings management investigated. Moreover, while we find a positive relation between the reduction of earnings management and the extent to which IAS/IFRS regul

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Svoboda, P. "Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 54, NO. 7 (2008): 314–21. http://dx.doi.org/10.17221/2708-agricecon.

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The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depreciation according to the Czech accounting legislation, the selected German accounting systems and the international accounting standards IAS/IFRS and US GAAP. An analysis of the selected Czech firms with a varied structure of intangible fixed assets was also performed. The analysis proved that, in spite of the running IAS/IFRS and US GAAP convergence process, there are significant differences in

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Gierusz, Jerzy. "Revenue recognition and measurement in accordance with IFRS 15 and the Polish GAAP – a comparison." Zeszyty Teoretyczne Rachunkowości 45, no. 3 (2021): 93–106. http://dx.doi.org/10.5604/01.3001.0015.2346.

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Purpose: The aim of this article is to assess the scale of differences between IFRS 15 and Polish GAAP in terms of revenue recognition. Methodology/approach: The methods used include studies of professional articles and legal acts, including the Polish Accounting Act, Polish Accounting Standards and relevant IAS/IFRS. Findings: The research has proven that Polish regulations can be categorised into two seg-ments. The first segment is KSR 15, which, compared to IFRS 15, contains very similar regulations regarding the general criteria for revenue recognition, including time point and measurement

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Kristiana, Ida. "EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46." MAKSIMUM 8, no. 1 (2018): 48. http://dx.doi.org/10.26714/mki.8.1.2018.48-56.

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ABSTRACT This purpose of this study to examine the presence or absence of securities caused bythe convergence of IFRS to Statement of Accounting Standards of Income Tax (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This studyalso looks at the differences between financial reports that are not convergent compared with financialreports that are already convergent with IFRSThis study used a comparison method between the statements presented in IFRS withthe statements presented in PSAK 46. The unit of analysis in this study is th

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Wingard, Christa, Jan Bosman, and Bright Amisi. "The legitimacy of IFRS." Meditari Accountancy Research 24, no. 1 (2016): 134–56. http://dx.doi.org/10.1108/medar-02-2014-0032.

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Purpose The purpose of this paper is to assess the influences on the due process of standard-setting with reference to the legitimacy of the financial reporting “soft law” that is International Financial Reporting Standards (IFRS). Design/methodology/approach This study uses a literature review to analyse the governance structures, due process steps, staffing and funding of IFRS standard-setting activities. The study also uses descriptive statistics to analyse constituent participation during the development of two IFRS standards. The mean, median and standard deviation are used as measures of

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Collins, Denton L., William R. Pasewark, and Mark E. Riley. "Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards." Accounting Horizons 26, no. 4 (2012): 681–705. http://dx.doi.org/10.2308/acch-50266.

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SYNOPSIS: This archival study addresses whether the presence or absence of “bright lines” in a lease accounting standard influences the classification of leases as capital or operating. To the best of our knowledge, our study is the first archival research to address the association between lease classification decisions and the use of U.S. GAAP and IFRS lease accounting standards. We examine firms' lease classification decisions using 2007–2009 data from a matched sample of members of the Fortune Global 500 that report under U.S. GAAP and IFRS. Consistent with experimental work by Agoglia et

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Daneberg, Thais, and Roberto Frota Decourt. "Impactos da adoção das international financial reporting standards (IFRS) nos indicadores econômico-financeiros de instituições financeiras brasileiras." Revista Contemporânea de Contabilidade 18, no. 46 (2021): 80–96. http://dx.doi.org/10.5007/2175-8069.2021.e65790.

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O objetivo desta pesquisa é avaliar os impactos da adoção das IFRS (IAS 7, IAS 19, IAS 32 e IAS 39) nos indicadores econômico-financeiros de instituições financeiras brasileiras, por meio dos indicadores de solvência, estrutura patrimonial e de captação, e de rentabilidade. O método utilizado foi comparar os resultados referentes ao ano de 2009 e que tiveram suas demonstrações financeiras publicadas de acordo com as normas BR GAAP e IFRS. Foram comparadas as médias de cada um dos indicadores econômico-financeiros, calculados em ambos os padrões contábeis e para identificar se as diferenças enc

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ter Hoeven, Ralph. "De toekomst van IFRS in Europa: gaat de bom vallen?" Maandblad Voor Accountancy en Bedrijfseconomie 89, no. 4 (2015): 120–21. http://dx.doi.org/10.5117/mab.89.31275.

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Het is inmiddels 20 jaar geleden dat de Europese Unie een beslissende keuze maakte in het ontwikkelen van een eigen GAAP (Generally Accepted Accounting Principles; dus stelsel van accountingregels). De keuze luidde: no, non, nein, não, nej, nee: er zou geen eigen EUGAAP worden ontwikkeld. Wel werd er voorzichtig gewezen op de toenmalige International Accounting Standards (IAS); inmiddels omgedoopt tot International Financial Reporting Standards (IFRS). Kortom Lidstaten werden vrijgelaten in de keuze van een GAAP voor beursgenoteerde ondernemingen en een beetje aangemoedigd om daarbij aan IAS t

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Porretta, Pasqualina, Aldo Letizia, and Fabrizio Santoboni. "Credit risk management in bank: Impacts of IFRS 9 and Basel 3." Risk Governance and Control: Financial Markets and Institutions 10, no. 2 (2020): 29–44. http://dx.doi.org/10.22495/rgcv10i2p3.

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The expected loss approach (ECL) defined by IFRS 9 replaced the old incurred loss approach (IAS 39) in the international accounting standard setter. In Europe, the IFRS 9 are accompanied by new regulatory frameworks (BCBS), opinion, technical standards (EBA) which do not always provide the same methodological and operational implications of the accounting standard setter. Many aspects of IFRS 9 have been studied, but this paper analyzes its interdependencies and overlaps with the credit risk framework for financial intermediaries (also Basel 3). Using a case study, the purpose of this paper is

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Hariyati, Hariyati. "Perkembangan Standar Akuntansi Keuangan Di Indonesia Ditinjau Dari Filsafat Ilmu." AKRUAL: Jurnal Akuntansi 2, no. 2 (2011): 151. http://dx.doi.org/10.26740/jaj.v2n2.p151-171.

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AbstractStandards of financial accounting is needed in the business community and the market economy system. Philosophically, the Financial Accounting Standards prepared for use (1) as a means of seeking truth from all the phenomena that exist, (2) to maintain, support and fight or stand neutral on the outlook, (3) to provide an understanding of the way of life, outlook on life and world view, (4) to give the doctrine of morals and ethics are useful in life, (5) to be a source of inspiration and guidance for life in various aspects of life itself, such as economics, politics, law and so on. De

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Aljinovic Barac, Zeljana, Tina Vuko, and Slavko Šodan. "What can auditors tell us about accounting manipulations?" Managerial Auditing Journal 32, no. 8 (2017): 788–809. http://dx.doi.org/10.1108/maj-03-2017-1534.

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Purpose This paper aims to examine the frequency and the nature of International Financial Reporting Standards/International Accounting Standards (IFRS/IAS) violations that resulted in modified audit opinions (MAOs); determinants of MAO decision; and underlying motives, targets and techniques of accounting manipulations. Design/methodology/approach Descriptive statistics and in-depth investigation on archival data collected from the published audit reports are used to analyse the frequency and the nature of IFRS violations that resulted in MAOs, while the logistic regression is applied to iden

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Rotili, Marco, Alessandro Giosi, and Giacomo Ceccobelli. "Accounting rules and value relevance: A new perspective from the Italian market." Corporate Ownership and Control 17, no. 1 (2019): 255–63. http://dx.doi.org/10.22495/cocv17i1siart8.

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The purpose of this study is to question the basic assumption of the higher value relevance (meaning its superior ability to represent the value of assets and liabilities) of the International Accounting Standard (IAS-IFRS), as compared to Italian accounting practices. Value relevance refers to the vast literature which investigates if and how financial data includes useful information for investors; in other words, if it represents a robust basis for their investment decisions. Analyzing both Anglo-Saxon and other European countries, the literature shows a heterogeneous scenario and divergent

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Pisano, Sabrina, and Loris Landriani. "The determinants of segment disclosure: an empirical analysis on Italian listed companies." FINANCIAL REPORTING, no. 1 (March 2012): 113–32. http://dx.doi.org/10.3280/fr2012-001005.

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In November 2006 the International Accounting Standards Board issued IFRS 8, which replaced IAS 14-Revised and became effective for the fiscal year beginning on or after 2009. IFRS 8 changed the items of information that companies have to disclose for each segment. The aim of the research is to examine the determinants of segment disclosures provided by Italian companies in both 2008 and 2009 using the framework of the proprietary costs theory. Moreover, the research investigates whether the implementation of IFRS 8 has brought companies operating in less competitive industries to adopt some o

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Franzen, Nina, and Barbara E. Weißenberger. "The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany." Journal of Applied Accounting Research 16, no. 1 (2015): 88–113. http://dx.doi.org/10.1108/jaar-05-2013-0037.

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Purpose – The purpose of this paper is to assess the changes in segment reporting practices of German listed firms under the new segment reporting standard IFRS 8. Design/methodology/approach – The authors compare hand-collected segment disclosures of German firms in the first IFRS 8 year with those reported in the last IAS 14R year. Findings – The authors do not find substantial changes in the segment disclosures of German firms under IFRS 8. While the number of reportable segments slightly increased, the amount of information disclosed for each reportable segment decreased. The same applies

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Wadesango, Newman, Edmore Tasa, Ongayi Vongayi Wadesango, and Khazamula Milondzo. "An empirical study on the influence of IFRS and regulations on the quality of financial reporting of listed companies in a developing country." Risk Governance and Control: Financial Markets and Institutions 6, no. 4 (2016): 317–23. http://dx.doi.org/10.22495/rgcv6i4c2art9.

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This research sought to establish if International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and regulations in Zimbabwe have been associated with increased financial reporting quality for listed companies. The study adopted mixed research approach. Questionnaires and unstructured interviews were used as research instruments to collect primary data. Content analysis was also adopted to triangulate the results. Target population was the listed companies in Zimbabwe. The study found a significant negative relationship between voluntary adoption of IFRS and ea

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Pasko, Oleh, Mykola Hordiyenko, Fuli Chen, Yarmila Tkal, and Yulia Abraham. "Mapping Global Research on International Financial Reporting Standards: A Scientometric Review." International Journal of Financial Research 12, no. 3 (2021): 116. http://dx.doi.org/10.5430/ijfr.v12n3p116.

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For the purpose to provide scholars with a more quantifiable and visualized snapshot of the realm of IFRS research (lingua franca in global business today) we conducted a scientometric review of 973 articles related to the issue published during the period from 2009 to 2020 and indexed in the Web of Science Core Collection. The findings show that the number of related articles has been increasing year by year. The global research on IFRS has been produced chiefly in the USA, England, Australia, China and Germany which not only generated majority of the high-yielding research institutions as we

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Mardini, Ghassan H., Louise Crawford, and David M. Power. "Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8." Journal of Applied Accounting Research 16, no. 1 (2015): 2–27. http://dx.doi.org/10.1108/jaar-09-2012-0066.

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Purpose – The purpose of this paper is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting standard; a decision usefulness framework underpins the research. Design/methodology/approach – The objective of this study is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting standard; a decision usefulness framework underpins the research. Findings – The findings reveal that a majo

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Ortega, Xiaoli. "A Review of IFRS and U.S. GAAP Convergence History and Relevant Studies." International Business Research 10, no. 9 (2017): 31. http://dx.doi.org/10.5539/ibr.v10n9p31.

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In this paper, I conduct a review of the IFRS and U.S. GAAP convergence history and the related studies. I first review the history of the early accounting standards harmonization efforts in the Europe Union in the 1970s and 1980s. Next, I discuss the modern convergence efforts as well as the voluntary adoption of the International Accounting Standards (IAS) in the 1990s and early 2000s. I then discuss the concurrent global accounting standards convergence efforts from 2002 to present, including the mandatory IFRS adoption in the EU in 2005 and the convergence between the IFRS and U.S. GAAP. A

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Oussii, Ahmed Atef, and Mohamed Faker Klibi. "The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter?" Corporate Governance: The International Journal of Business in Society 20, no. 7 (2020): 1243–63. http://dx.doi.org/10.1108/cg-12-2019-0390.

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Purpose De facto use of International Financial Reporting Standards (IFRS) is a particular form of voluntary compliance with International Accounting Standards (IAS). It is practiced when an enterprise uses a number (and not all) of international standards as a complement to overcome the unachieved nature of local generally accepted accounting principles. The purpose of this paper is to analyze, at first, whether the financial expertise of Tunisian audit committee’s members is associated with de facto use of IFRS. Second, it explores to what extent and in what direction this association evolve

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Mechelli, Alessandro, Vincenzo Sforza, and Riccardo Cimini. "Is IFRS 9 better than IAS 39 for investors' decisions? Evidence from the European context at the beginning of the transition year." FINANCIAL REPORTING, no. 1 (June 2020): 125–48. http://dx.doi.org/10.3280/fr2020-001004.

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The first-time adoption of International Financial Reporting Standard (IFRS) 9 at the beginning of fiscal year 2018 has offered the opportunity to test whether the information provided by this new accounting standard on financial instruments is more useful for investors than International Accounting Standard (IAS) 39. This paper assesses and compares the value relevance of book value calculated ac-cording to the requirements of the two accounting standards on financial instru-ments at the beginning of the transition year for a sample of 110 financial entities listed in 20 stock markets that ha

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Wadesango, Newman, Edmore Tasa, Khazamula Milondzo, and Ongayi Vongai Wadesango. "A literature review on the impact of IAS/IFRS and regulations on quality of financial reporting." Risk Governance and Control: Financial Markets and Institutions 6, no. 4 (2016): 102–14. http://dx.doi.org/10.22495/rcgv6i4art13.

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The International Accounting Standards Board (IASB) in its objectives and preamble, presume that IFRS adoption and perceived compliance to regulatory framework is associated with increased financial reporting quality. Based on these assumptions, this desktop study reviewed several documents to determine whether the IFRS adoption has led to increased financial reporting quality in Zimbabwe. The researchers reviewed literature on how the IAS/IFRS and regulations affect the financial reporting quality of listed companies. The factors around IFRS adoption were identified (mandatory, voluntary and

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Bozzolan, S., E. Laghi, and M. Mattei. "Amendments to the IAS 41 and IAS 16 – implications for accounting of bearer plants." Agricultural Economics (Zemědělská ekonomika) 62, No. 4 (2016): 160–66. http://dx.doi.org/10.17221/48/2015-agricecon.

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Under the IAS-IFRS standards, agricultural activity is accounted for using a fair value model. In 2014, the IASB amended the accounting treatment for bearer plants with the aim to address some concerns that have emerged since the application of the IAS 41. The amendments require that bearer plants be accounted for like property, plant and equipment (IAS 16). In the paper, there are analysed the aspects introduced by these amendments, moving from the IASB project. In particular, the reasons that led to these amendments are explained and it is explored whether all the concerns previously identif

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Svoboda, P. "Goodwill – the recognition and measurements according to the European accounting legislation and the international financial reporting standards." Agricultural Economics (Zemědělská ekonomika) 55, No. 7 (2009): 327–34. http://dx.doi.org/10.17221/59/2009-agricecon.

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The paper is concerned with the comparison of the approaches of the chosen European accounting legislation to the initial recognition and measurements after the recognition in case of goodwill and badwill (respectively acquisition differences) with approaches used by the IAS/IFRS. There are compared strengths and weaknesses of the individual approaches. The main problems are defined and solved. The paper is also concerned with the date significant for the acquisition and goodwill calculation.

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