Relevant bibliographies by topics / International Accounting and Financial Reporting Standards (IAS/IFRS)

Contents

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

Academic literature on the topic 'International Accounting and Financial Reporting Standards (IAS/IFRS)'

Author: Grafiati
Published: 4 June 2021
Last updated: 2 February 2022

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Journal articles on the topic "International Accounting and Financial Reporting Standards (IAS/IFRS)"

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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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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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Thuy Van, Ha Thi, Vu Thi Kim Anh, and Nguyen Dang Huy. "International Financial Reporting Standards and Orientation of Vietnam: “Roadmap & International Experience”." Accounting and Finance Research 7, no. 4 (2018): 167. http://dx.doi.org/10.5430/afr.v7n4p167.

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Currently, the Ministry of Finance is implementing Decision 480/QD-TTG dated 03/18/2013 of The Prime Minister on approving the Strategy Accounting - Audit 2020, Vision 2030 and implementing the Resolution 35/NQ-CP of the Government dated 16.05.2016 related to the support and development of enterprises by 2020. Accordingly, the development and improvement the legal framework of Financial Reporting standards in Vietnam is one of the key tasks and urgent needs to be developed to meet the requirements of the economy in the period of integration. The system of International Accounting Standards, in
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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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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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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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Marsh, Treba, and Mary Fischer. "Accounting For Agricultural Products: US Versus IFRS GAAP." Journal of Business & Economics Research (JBER) 11, no. 2 (2013): 79. http://dx.doi.org/10.19030/jber.v11i2.7620.

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Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS), this guidance would be replaced with International Accounting Standard (IAS) 41 Agriculture. This study identifies systematic differences between the US and International accounting and reporting for agricultural assets and products. The study also finds that international and US agricultural accounting recognition and reporting guidance res
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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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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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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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Dissertations / Theses on the topic "International Accounting and Financial Reporting Standards (IAS/IFRS)"

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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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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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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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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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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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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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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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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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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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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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Books on the topic "International Accounting and Financial Reporting Standards (IAS/IFRS)"

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Get'man, Viktor, Ol'ga Rozhnova, Svetlana Grishkina, et al. International Financial Reporting Standards. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1147319.

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The textbook analyzes the system of international financial reporting Standards (IFRS): its principles, formation, advantages and feasibility of implementation.
 All IFRS are considered: presentation of financial statements; inventories; statement of cash flows; accounting policies, changes in accounting estimates and errors; contracts, etc. The financial lease is also reflected in the lessee's statements under RAS and IFRS, etc.
 Meets the requirements of the federal state educational standards of higher education of the latest generation.
 For students studying in the areas of
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The complete guide to international financial reporting standards: Including IAS and interpretation. 3rd ed. Thorogood, 2010.

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Schulte, Oliver. Fast-close-Abschlu sse und Schadenru ckstellungen nach HGB, IAS/IFRS und US-GAAP. Dt. Univ.-Verl., 2006.

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Understanding IFRS fundamentals: International financial reporting standards. Wiley, 2010.

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Franck, Missionier-Piera, ed. Financial reporting under IFRS: An accounting perspective. Wiley, 2010.

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Advanced financial reporting: A complete guide to IFRS. Financial Times/Prentice Hall, 2012.

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Raiyani, Jagadish R. International Financial Reporting Standards (IFRS) and Indian Accounting Practices. New Century Publications, 2012.

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Erfolgs- und Vermögensmessung nach International financial reporting Standards (IFRS). P. Lang, 2004.

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Ammann, Helmut. IFRS, international financial reporting standards: Bilanzierungs-, Steuerungs- und Analysemöglichkeiten. 2nd ed. Verlag Neue Wirtschafts-Briefe, 2005.

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Tiffin, Ralph C. The complete guide to international financial reporting standards: Including IAS and interpretation. Thorogood, 2004.

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Book chapters on the topic "International Accounting and Financial Reporting Standards (IAS/IFRS)"

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Kumar, Manoj. "Value Relevance of Accounting Information in Capital Markets of India." In Value Relevance of Accounting Information in Capital Markets. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-1900-3.ch012.

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This study belongs in the specific line of research into value relevance that aims to assess the consequences on companies' market values of the introduction of the International Accounting Standards. The specific research area concerns the role of the International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS), investigating whether the adoption of the IAS/IFRS has led to a greater correlation between important financial statement values (earning, comprehensive income and equity) and stock market capitalization than in the pre-IAS/IFRS period. The study focuses on the Indian situation, analyzing a sample of 114 companies listed on the Delhi Stock Exchange. We analyze a period of eight years (2008-2015). In relation to the critique of value relevance studies by Holthausen and Watts (2001) and subsequent reactions of Barth et al. (2001), this chapter offers insights about the usefulness of value relevance especially in periods of financial crisis.
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Vidal-García, Javier, and Marta Vidal. "IFRS Harmonization and Foreign Direct Investment." In Foreign Direct Investments. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2448-0.ch018.

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IFRS refers to International Financial Reporting Standards, which are the guidelines that provide the framework for accounting works. The principles are also known as the International Accounting Standards (IAS). This global financial concept was first introduced in 2001 to equip investors with analyzed accounting statements. In this Chapter we review the relation between IFRS and Foreign Direct Investments (FDIs). We review the relevant literature that analyses the effects on IFRS on FDIs and cross-border acquisitions. The economic literature states that the introduction of IFRS has presented an important increase in FDIs. The evidence shows that IFRS adopting countries attract investments from countries that implemented IFRS and non-IFRS implementing countries.
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Almeant, Saad Salman Awad. "International Business Valuation Standards." In Advances in Business Information Systems and Analytics. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1086-5.ch002.

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Despite the existence of International Valuation Standards (IVS) and Financial Reporting Standards (IFRS), countries that have transferred to adopting IFRS face the large challenge of the difference in interpretation and application of the standards. Because they include various concepts, bases, and approaches for valuation and measurement, and although there are common objectives for each of the International Valuation Standards Council (IVSC) and International Accounting Standards Board(IASB), each works independently and has their own objectives and different target groups. Thus, more improvements are needed to consistently apply valuation and financial reporting standards. This chapter compares and converges the concepts, bases, and approaches adopted by the IVSC and the IASB to increase consistency in valuation practices for financial reporting purposes and to create bridges between accountants and auditors and professional valuers.
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Tarakcioğlu Altinay, Ayşenur. "Institutional Convergence in European Union Member States." In Handbook of Research on Social and Economic Development in the European Union. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1188-6.ch018.

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Economic globalization has affected accounting and auditing practices, as it has many other areas. Its impact on accounting has emerged in international accounting standards and independent auditing. There is pressure on the European Union countries to benefit from the New York segmentation of these standards. In parallel with these developments, IASB (International Accounting Standards Board) was established in 1973 to create a common accounting system for companies around the world, and internationally accepted accounting standards were established under the name of International Accounting Standards (IAS). To use these common accounting practices effectively, as of Jan. 1, 2005, publicly traded companies in the European Union have been obliged to apply the consolidated financial statements to the public in accordance with the International Financial Reporting Standards (IFRS) adopted by the European Union.
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Dănescu, Tatiana, Alexandra Botoș, and Ionica Oncioiu. "An International Overview of the Electronic Financial System and the Risks Related to It." In Network Security and Its Impact on Business Strategy. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-8455-1.ch003.

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A significant milestone in the evolution of financial reporting systems occurred when the international financial reporting standards (IFRS) were first applied in the year of 1989. The XBRL (extensible business reporting language) phenomenon marked a new stage in the development of global accounting and reporting systems in the year of 2008 when public companies in US began to use this system. Although the two steps have had a significant impact on the process of harmonizing the global financial reporting system, this process is yet not complete. This chapter presents a comparative analysis of some issues emerging from the application of electronic reporting systems in order to identify the risks presented by them and possible solutions to current practices in financial reporting.
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"Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8)." In International Trends in Financial Reporting under IFRS. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197102.ch5.

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"Accounting and Reporting By Retirement Benefit Plans (IAS 26)." In International Trends in Financial Reporting under IFRS. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197102.ch30.

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"Comparison of IFRS with India Accounting Standards." In International Trends in Financial Reporting under IFRS. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197102.app4.

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Phan, Duc Hong Thi, Mahesh Joshi, and Bruno Mascitelli. "International Financial Reporting Standards (IFRS) Adoption in Vietnam." In Advances in Finance, Accounting, and Economics. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9876-5.ch013.

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The chapter is aimed at analyzing the collective perception of the accounting community of Vietnam towards the adoption of International Financial Reporting Standards (IFRS). This perception is premised on the twin issues of legitimacy and isomorphism. A broad sample survey of 728 persons out of 3000 accountants, auditors and academics was undertaken with a detailed questionnaire sent to each. With a net response rate of 24 per cent from this community, there emerged a definite influence of coercive, mimetic and normative isomorphisms as well as legitimacy motives. The study provides practical implications for the policymakers of Vietnam for the transformation of the accounting profession in the country and the strategic planning towards full mandatory IFRS adoption by 2020.
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"Accounting for Government Grants and Disclosure of Government Assistance (IAS 20)." In International Trends in Financial Reporting under IFRS. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197102.ch9.

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Conference papers on the topic "International Accounting and Financial Reporting Standards (IAS/IFRS)"

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Tusan, Radoslav. "THE IMPACT OF THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE FINANCIAL SITUATION AND PERFORMANCE OF THE COMPANY." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.s.p.2020.37.

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This paper deals with the evaluation of the impact of the adoption of International Financial Reporting Standards (IFRS) on the financial situation and performance of the company. The Slovak Accounting Act allows accounting and reporting under IFRS for two types of entities - explicitly specified by law (e.g. banks, insurance companies, stock exchange); and those that meet specified size criteria. The analyzed company met the size criteria and IFRS has been applying since 2018. The transition from Slovak accounting procedures to IFRS has an impact on the classification of individual items of a
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Fırat, Emine, and Hakan Seldüz. "The Role of Financial Reporting in Occurrence of Financial Crises: Are The Regulations Generated by International Financial Reporting Standards Suffic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00882.

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Financial liberalization politics are utilized to cope with the economic dimension of globalization. They had important roles in occurrence and outspread of financial crises; and economic crises were triggered by the spread of financial crises to real economy. Because of financial liberalization; financial sector grew disproportionately developing faster than real economy. As the financial tools and methods got diversified, the sanction power of national regulations weakened due to the global dimension and a functional auditing mechanism could not be established. This enabled creative accounti
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Patro, Ms Archana, and Dr V. K. Gupta. "Adoption of International Financial Reporting Standards (IFRS) in Accounting Curriculum in India - An Empirical Study." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af101.

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Baldissera, Annalisa. "THE STAKEHOLDERS: A COMPARISON BETWEEN IAS/IFRS AND ITALIAN OIC STANDARDS FOR FINANCIAL REPORTING." In 3rd International Scientific Conference on Economics and Management. Association of Economists and Managers of the Balkans, Belgrade; Faculty of Management Koper; Doba Business School - Maribor; Integrated Business Faculty - Skopje; Faculty of Management - Zajecar, 2019. http://dx.doi.org/10.31410/eman.2019.205.

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Perez, Gilberto, Camila Olo Terra, Fabiana Célia Monteiro, and Roberta de Oliveira Morelli. "IMPACTS IN ORGANIZATIONS AND THEIR INFORMATION SYSTEMS DUE TO CONVERGENCE OF BRAZILIAN ACCOUNTING STANDARDS TO INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS)." In 10th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2013. http://dx.doi.org/10.5748/9788599693094-10contecsi/rf-46.

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Pavić, Ivana, Ivana Mamić Sačer, and Lajoš Žager. "Challenges, Advantages and Disadvantages in Implementation of Ifrs 15 in Different Industries." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.769.

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The accounting rules related to revenues’ recognition and measurement have not been changed for many years, and have been listed in International Accounting Standard 18 – Revenues, which has been in use since 1984. Practice has shown that the standard is no longer an adequate basis for revenue recognition and therefore the International Accounting Standards Board (IASB) in cooperation with American FASB has created and published a new accounting standard that addresses the issue of revenue recognition – IFRS 15 – Revenues from Contracts with Customers. This standard supersedes the application
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Lindskog, Staffan, and Rolf Sjo¨blom. "Radiological, Technical and Financial Planning for Decommissioning of Small Nuclear Facilities in Sweden." In ASME 2009 12th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2009. http://dx.doi.org/10.1115/icem2009-16177.

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On November 1st 2008, a new ordinance came into force in Sweden. It extends the implementation of nuclear liability to all nuclear facilities and companies, regardless of size. The Government has authorized the Swedish Radiation Safety Authority (SSM) to issue further regulation as warranted and appropriate, and commissioned the same Authority to oversee the implementation. Consequently, SSM is presently conducting research in order to establish a basis for the implementation of the ordinance to smaller facilities and enterprises. The goal is to enable finance to be assured in an efficient man
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