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Dissertations / Theses on the topic 'IFRS standards'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

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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2

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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3

Zagrosek, Stefan. "Die Segmentberichterstattung nach IFRS Auswirkungen des ED IFRS 8 Operating Segments /." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00637298002/$FILE/00637298002.pdf.

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4

Jirmusová, Lucie. "Implementace IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72062.

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Main topic of this diploma thesis is an overall analysis of International Financial Reporting Standards (IFRS) implementation. However it focuses not only on the implementation process itself but it also describes IFRS as such; deals with its history and its function in both international and Czech accounting environments. Part of this thesis is also a comparison of bookkeeping according to Czech accounting regulations and international accounting standards; summary of legal differences, and problems that come with these differences. Second part of the thesis introduces an analysis of the impl

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5

Mueller, Lukas. "Neuregelung der Vorsorgeverpflichtungen nach IFRS." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02604064002/$FILE/02604064002.pdf.

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6

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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7

Mahlstedt, Dirk. "IFRS und Bilanzrating eine empirische Untersuchung auf Basis von IFRS-Erstanwendern." Lohmar Köln Eul, 2007. http://deposit.d-nb.de/cgi-bin/dokserv?id=3080269&prov=M&dok_var=1&dok_ext=htm.

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8

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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9

Cotti, Thomas. "IFRS 4 Aktueller Stand und zukünftige Entwicklungstendenzen /." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01649433002/$FILE/01649433002.pdf.

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10

Brüggemann, Benedikt. "Die Berichterstattung im Anhang des IFRS-Abschlusses /." Düsseldorf : IDW-Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016154663&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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11

Fischer, Daniel T. "Mehrkomponentenverträge nach IFRS eine Bilanzierungsempfehlung." Weinheim Wiley-VCH-Verl, 2009. http://d-nb.info/1000250067/04.

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12

Bischof, Jannis. "Issues in fair value accounting under IFRS." [S.l. : s.n.], 2008. http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-21637.

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13

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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14

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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15

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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16

Crisci, Roberto. "Probleme der Fair Value-Bewertung gemäss IFRS 4." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01649458002/$FILE/01649458002.pdf.

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17

Ochs, Andreas. "IFRS für den deutschen Mittelstand? /." Hamburg : Diplomica Verl, 2007. http://www.diplom.de/katalog/arbeit/10444.

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18

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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19

Mahlstedt, Dirk. "IFRS und Bilanzrating : eine empirische Untersuchung auf Basis von IFRS-Erstanwendern /." Lohmar [u.a.] : Eul, 2008. http://deposit.d-nb.de/cgi-bin/dokserv?id=3080269&prov=M&dok_var=1&dok_ext=htm.

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20

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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21

Švejdová, Michala. "Dohled nad dodržováním IFRS v Evropské unii." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192737.

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Due to the lack of uniform financial reporting standards, size of the capital markets in the EU corresponded at the turn of the millennium to roughly half of those in the US. As a result, EU decided to introduce a uniform financial reporting standards which would be transparent, fully understood, properly assessed and effectively enforceable. As agreed in the secondary legislation, stock exchange companies from any of the member states become to be obliged to prepare consolidated financial statements in accordance with IFRS. IFRS have been primarily designed for the needs of the capital market

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22

Lohwasser, Ekaterina. "Effizienz der Kapitalmärkte durch Enforcement von IFRS /." Lohmar ; Köln : Eul, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2868879&prov=M&dok_var=1&dok_ext=htm.

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23

Paňko, Tomáš. "Porovnanie účtovnej závierky zostavenej podľa českých účtovných predpisov a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114028.

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Diploma thesis deals with the comparison of financial statements in accordance with Czech accounting regulations and International Financial Reporting Standards. The theoretical section is divided into several chapters devoted to IFRS, conceptual framework, convergence project and Czech legislation. The main part of the theoretical section is divided according to individual financial statements, where particular related requirements are put into a comparison. Practical section of the thesis concerns financial statements of the Czech Post prepared in accordance with Czech legislation and financ

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24

Ochs, Andreas. "IFRS für den deutschen Mittelstand?" Hamburg Diplomica-Verl, 2006. http://d-nb.info/986496944/04.

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25

Paušová, Iva. "IFRS 4 - Pojistné smlouvy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113646.

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This thesis is dedicated to the newly proposed International Financial Reporting Standard IFRS 4 - Insurance contracts, lists and describes the most important points of the standard in the first and the second phase of the project. The first phase of the project establishes the definition of insurance contracts and other essential concepts. The first phase of the insurance contract provides only a temporary solution for measuring and reporting of insurance contracts until approved and adopted the final draft standard from the second phase. The second phase of the project proposes a new valuati

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26

Schonder, Verena. "Die Betrachtung des Eigenkapitals im Rahmen der Analyse von IFRS-Abschlüssen am Beispiel der IFRS-XBRL-Taxonomy." [S.l. : s.n.], 2005. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB12168191.

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27

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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28

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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29

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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30

Qin, Sigang. "Bilanzierung des Excess nach IFRS 3." Düsseldorf : IDW-Verlag, 2005. http://aleph.unisg.ch/hsgscan/hm00154435.pdf.

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31

Zauner, Janine. "Übergangs- und Endkonsolidierung nach IFRS /." Berlin : Erich Schmidt, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014963275&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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32

Gibson, Arina V. "International Financial Reporting Standards Implementation in Canada: The impact of IFRS Conversion on Canadian Public Banking Enterprises." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/246.

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The purpose of the research is developing an understanding of the effect that International Financial Reporting Standards (IFRS) had, if any, on Canadian Publicly Accountable Enterprises (PAEs), specifically their external financial reporting compared to Canadian Generally Accepted Accounting Principles (Canadian GAAP). The focus of this research is the analysis of reported financial ratios of Canadian Banking companies for the year ended December 31, 2010, which will be tested for the statistically-significant differences between Canadian GAAP and IFRS. The research is designed to examine wha

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33

Alon, Anna. "THREE STUDIES RELATED TO THE INSTITUTIONALIZATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS." Doctoral diss., University of Central Florida, 2010. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2245.

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This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Na

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34

Reuter, Michael. "Eigenkapitalausweis im IFRS-Abschluss : Praxis der Berichterstattung /." Berlin : Erich Schmidt, 2008. http://d-nb.info/98969948X/04.

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35

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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36

Plačková, Jitka. "Mzdová problematika dle českých předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162271.

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This thesis deals with the issue of wage according to Czech legislation and IFRS. The aim of this thesis is to describe the two systems and compare the differences in the understanding of different types of employee benefits in accordance with Czech legislation and in accordance with international financial reporting standards.

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37

Eiselt, Andreas. "Jahresabschlussanalyse bei Rechnungslegung nach IFRS Erkenntnismöglichkeiten und Methodenkonzept." Göttingen Cuvillier, 2009. http://d-nb.info/1000879291/04.

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38

Holzmüller, Andreas. "Einfluss nicht-bilanzierter Verpflichtungen auf die Entscheidungsnützlichkeit eines Jahresabschlusses nach IFRS." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02607257002/$FILE/02607257002.pdf.

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39

Stejskalová, Lenka. "Výkaz zisku a ztráty - srovnání IFRS a ČÚS/Income Statement - Comparison IFRS and CAS." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162247.

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This thesis aim is to describe the sameness and difference on the income statement that occurs between the Czech accounting legislation and IFRS. It deals with the structure income statement and description of each part of the statement. In the first part there is information about the financial statements. Second and third part deals with the income statement according to IFRS and CAS. In the fourth part is the summary the previous two parts. This part sets out the main differences. The final part is devoted to the company Czech Railways, comparison its income statement according to IFRS and

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40

Hüning, Michael. "Kongruenzprinzip und Rechnungslegung von Sachanlagen nach IFRS /." Lohmar ; Köln : Eul, 2007. http://www.gbv.de/dms/zbw/548133247.pdf.

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41

Roos, Benjamin. "Rechnungslegung bei Strukturänderungen nach Handlungsrecht und IFRS /." Aachen : Shaker, 2009. http://d-nb.info/999002996/04.

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42

Merz, Michael. "Die Allokation des Unternehmenskaufpreises nach IFRS : Konsequenzen für Erst- und Folgebilanzierung ; kritische Analyse und Vergleich von IFRS 3 beziehungsweise ED-IFRS 3 im Zuge der Neufassung des Regelwerkes "Business Combinations" /." Hamburg : Diplomica-Verl, 2007. http://d-nb.info/986203335/04.

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43

Virt, Jan. "Proces přijetí IFRS 9 v EU." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360232.

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Author of the diploma thesis deals with the endorsement process of IFRS 9. In the first chapter, the author briefly describes the historical development of international accounting standards that have regulated or otherwise related to financial instruments and outlines the developments in the field. In the main chapter of the thesis, author discusses in detail the endorsement process, characterizes the bodies and institutions involved in the process, describes the endorsement process as such, analyses the criteria according to which the compliance of the new standard with EU law is assessed an

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44

Cataldi, Simona <1994&gt. "The convergence of Chinese accounting standards with International Financial Reporting Standards (IFRS): effects on economic growth." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15988.

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The aim of this thesis is to describe and analyze the process of the convergence of Chinese accounting standards with International Financial Reporting Standards (IFRS) and its positive effects on the economic growth of China. In order to support this theory, the level of inward foreign direct investment (FDI) from 1997 to 2017 is evaluated. The first chapter serves as a general introduction on the Chinese economic growth from the economic reforms of 1979, aimed at transforming China from an isolated economy to a market-oriented system, until today. The agricultural and the industrial sector a

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45

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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46

Došková, Soňa. "Vykazování nehmotných aktiv podle českých účetních standardů, IFRS A US GAAP." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319437.

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The topic of the diploma thesis „Reporting of intangible assets in accordance with Czech Accounting Standards, IFRS and US GAAP“ is a determination and presentation of intangible assets under Czech Accounting Standards and two predominant accounting frameworks in use – International Accounting Financial Standards and US Generally Acepted Accounting Principles. The analytical part of thesis is focused on impacts in a particular entity which arise from different accounting treatment.

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47

Juříček, Tomáš. "Rozšířené využití IFRS v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75560.

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The thesis is focused on differences of Czech accounting legislation and International Financial Reporting Standards. The reason of selection the theme is a continual confrontation between these two concepts, that I meet since study period till current practise. In the first phase of this work is my attempt to describe the structure of creation and functioning of the rules. The next phase of the thesis reveals the use of IFRS in the Czech Republic before 1 January 2011.Subsequently describes an amendment to the Accounting Act, which since January 2011, extends the application of IFRS. Followin

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48

Burkhardt, Henriette. "Bilanzansatz und Bewertung latenter Steuern nach IFRS und US-GAAP : Unterschiede, Gemeinsamkeiten, Perspektiven." kostenfrei kostenfrei, 2008. http://d-nb.info/993638953/34.

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49

Schmidt, Rüdiger. "Ausweis von Marken im Abschluss nach IFRS /." Lohmar [u.a.] : Eul, 2007. http://www.gbv.de/dms/bsz/toc/bsz264533348inh.pdf.

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50

Schmidt, Rüdiger. "Ausweis von Marken im Abschluss nach IFRS." Lohmar Köln Eul, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2934602&prov=M&dok_var=1&dok_ext=htm.

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