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

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Published: 4 June 2021

Last updated: 2 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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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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9

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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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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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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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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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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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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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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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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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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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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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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Bodle, Kerry Anne, Patti J. Cybinski, and Reza Monem. "Effect of IFRS adoption on financial reporting quality." Accounting Research Journal 29, no. 3 (2016): 292–312. http://dx.doi.org/10.1108/arj-03-2014-0029.

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Purpose The purpose of this paper is to investigate whether International Financial Reporting Standards (IFRS)-based data improve bankruptcy prediction over Australian Generally Accepted Accounting Principles (AGAAP)-based data. In doing so, this paper focuses on intangibles because conservative accounting rules for intangibles under IFRS required managers to write off substantial amounts of intangibles previously capitalized and revalued upwards under AGAAP. The focus on intangibles is also motivated by empirical evidence that financially distressed firms are more likely to voluntarily capita

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Ramachandra, Suresh, Karin Olesen, Anil Kumar Narayan, and Alexander Tsoy. "Compliance with international financial reporting paradigm: A tale of two transition paths." Corporate Ownership and Control 11, no. 4 (2014): 338–54. http://dx.doi.org/10.22495/cocv11i4c3p5.

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This study assesses the effectiveness of contrasting regulatory approaches taken by two transition economies, namely Russia and Kazakhstan, to bring about the organisational changes prompted by International Financial Reporting Standards (IFRS). Taking International Accounting Standard (IAS) 36, with specific reference to impairment of goodwill, this paper evaluates the compliance patterns resulting from voluntary adoption by Russia and the mandated approach of Kazakhstan. The results indicate an increasing trend in the levels of compliance by Russian and Kazakhstan firms with Russian firms su

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Troitskiy, Aleksandr, Roman Blizkiy, and Irina Rakhmeeva. "Adapting Russian Accounting to the International Standards: Models, Algorithms, and Amendments." VUZF Review 6, no. 1 (2021): 49–57. http://dx.doi.org/10.38188/2534-9228.21.6.05.

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The article deals with the impact of the Covid19 pandemic on accounting and financial reporting in terms of the presentation of certain items in the income statement, the assessment of accounting judgments, key sources of uncertainty, and business continuity assumptions. The research focuses on the features of amendments, algorithms, and principles for implementing the provisions of IFRS in 2020: IAS (1) The authors proposed an algorithm for transforming (adapting) financial statements from RAS to IFRS. The article, systematized the approaches representing the key areas in the adaptation of th

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Danijela, Andjelković Milivoj, and Danijela Zubac. "The Impact of Accounting Harmonization on Financial Statements Quality in Serbia." Economic Analysis 52, no. 1 (2019): 128–37. http://dx.doi.org/10.28934/ea.19.52.12.pp128-137.

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The general process of the world market globalization and the great influence of international financial organizations, especially the IMF and the World Bank, caused the need for standardization and harmonization of financial statements of the participants involved in international economics and trade. In this process, in the Republic of Serbia, the International Accounting Standards Board (IASB) and the IASB.S project for IAS/IFRS implementation have a crucial role. By adopting the International Financial Reporting Standards - IFRSs (including International Accounting Standards - IASs), finan

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Lubenchenko, О. Е. "Documenting the Results of Audit of the Information Disclosed in the Notes to the Financial Reporting Compiled by International Standards." Statistics of Ukraine 89, no. 2-3 (2020): 127–47. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.14.

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Financial reporting releases the information requiring disclosure in accordance with national or international accounting and reporting standards. This information is usually released in the notes to the financial reporting, intended for a broader range of users. The notes are the most informative document, by which a user of the reporting can assess the company’s solvency, financial viability or business activity, can be informed about the terms of transactions with related parties, can make assumptions and receive data on management accounting, which are laid as the basis for the management

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Lubenchenko, О. Е. "Documenting the Results of Audit of the Information Disclosed in the Notes to the Financial Reporting Compiled by International Standards." Statistics of Ukraine 89, no. 2-3 (2020): 127–47. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.14.

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Financial reporting releases the information requiring disclosure in accordance with national or international accounting and reporting standards. This information is usually released in the notes to the financial reporting, intended for a broader range of users. The notes are the most informative document, by which a user of the reporting can assess the company’s solvency, financial viability or business activity, can be informed about the terms of transactions with related parties, can make assumptions and receive data on management accounting, which are laid as the basis for the management

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Beryoza, A. O. "CHARACTERISTICS OF THE ACCOUNTING OF BIOLOGICAL ASSETS IN THE GRAIN PRODUCTION." Juvenis scientia, no. 12 (2018): 16–19. http://dx.doi.org/10.32415/jscientia.2018.12.04.

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Today globalization of the world market leads to the need for the constructive interaction within the international market and the formation of common accounting forms and standards. The multinational corporations represent organizations that have divisions in different countries of the world. Therefore preparation of clear and transparent financial reports for such companies requires the establishment of common international standards. International financial reporting standards (IAS or IFRS) have become such standards. They are designed to provide an understanding of the reporting forms, to

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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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Outa, Erick Rading. "The Impact of International Financial Reporting Standards (IFRS) Adoption on The Accounting Quality of Listed Companies In Kenya." International Journal of Accounting and Financial Reporting 1, no. 1 (2011): 212. http://dx.doi.org/10.5296/ijafr.v1i1.1096.

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AbstractThis study seeks to establish if the adoption of International Financial Reporting Standards (IFRS) in Kenya has been associated with higher accounting quality for listed companies. The International Accounting Standards Board (IASB), in its objectives and preamble, supposes that the beneficial effects from IFRS adoption include transparency, accounting quality and reduced cost of capital. Based on these assumptions, this study applied accounting quality measures; earnings management, timely loss recognition and value relevance to find out whether the adoption of IFRS has led to improv

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Turki, Hela, Senda Wali, and Younes Boujelbene. "The effect of the level of indebtedness on the earnings information content stemming from the mandatory IFRS adoption." International Journal of Accounting and Economics Studies 4, no. 1 (2016): 12. http://dx.doi.org/10.14419/ijaes.v4i1.5585.

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<p>This paper examines the impact of IFRS / IAS (International Financial Reporting Standards / International Accounting Standards) mandatory adoption on the earning's information content apprehended by the level of information asymmetry and whether this impact differs from one company to another with regard to its level of indebtedness. The information asymmetry is measured by the properties of financial analysts’ forecasts (error and dispersion).This study is conducted over 11 years from 2002 to 2012 by taking as a sample all the companies that belong to the CAC all tradable indexes. Th

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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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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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Akdogan, Nalan, and Can Ozturk. "A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context." EMAJ: Emerging Markets Journal 5, no. 1 (2015): 60–81. http://dx.doi.org/10.5195/emaj.2015.70.

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IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements". Within the framework of this concept, this research that is derived from International Financial Reporting Standards (IFRS) contributes to the accounting literature by focusing on the alternative accounting policies' debate related to presentation and recognition issues in the European, Australian and Turkish context and concludes that there is an influence of local accounting policies over IFRS practice in T

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Nwogugu, Mike. "Real options, enforcement of goodwill/intangibles rules, and associated behavioural issues." Journal of Money Laundering Control 18, no. 3 (2015): 330–51. http://dx.doi.org/10.1108/jmlc-02-2014-0008.

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Purpose – The purpose of this paper is to introduce new economic psychology theories that can explain fraud, misconduct and non-compliance that may arise from the implementation and enforcement of accounting standards codification (ASC) 805/350, international financial reporting standards (IFRS) 3R and IAS-38. Design/methodology/approach – The approach is entirely theoretical. The paper analyzes existing theories about real options and enforcement of regulations/statutes, and introduces new psychological biases that can arise. Findings – The real options approach suggested for handling the enf

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Panggabean, Rosinta Ria. "Mengukur Tingkat Kesesuaian antara Standar Akuntansi Keuangan dengan International Financial Reporting Standards per 1 Januari 2008." Binus Business Review 1, no. 1 (2010): 87. http://dx.doi.org/10.21512/bbr.v1i1.1024.

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International accounting topic was rare to adress between accounting practices, especially International Accounting Standard. It occured due to the restrictive source and difficulty in finding the source. However, recently the standard has been an addressed issue since Indonesia Chartered of Accountant (IAI) plans to comply the Indonesia Accounting Standard (SAK) with the International Financialreporting(IFRS)on1stJanuary2012.The purpose of the research is to measure the compliance of the (SAK) per 1st January 2008 with the IFRS per 1st January 2008 and attain the association between those two

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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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Hughes, Susan B., Suzanne Lowensohn, and Elise Tefre. "Portable Power: An Application of IAS 16 Including Self-Constructed Assets and the Revaluation Model." Issues in Accounting Education 34, no. 2 (2019): 61–71. http://dx.doi.org/10.2308/iace-52391.

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ABSTRACT This teaching case focuses on a privately owned Swiss company that produces and sells high-energy chews favored by European athletes. External investors recently expressed interest in the company. Management hired an international public accounting firm and is currently preparing its first set of audited International Financial Reporting Standards (IFRS) financial statements. The auditors question management's fair value estimations for the land and production equipment, as well as the accuracy of capitalized greenhouse costs included in operating assets. The case emphasizes the need

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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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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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Bohušová, Hana. "IFRS and US GAAP convergence in the area of borrowing costs." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 3 (2009): 21–32. http://dx.doi.org/10.11118/actaun200957030021.

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An agreement from Norwalk was issued in September 2002 on the basis of negotiations of Financial Accounting Standards Board (FASB) a International Accounting Standards Board (IASB) for the elimination of restrictions in the form of two different systems of financial reporting. The aim is to ensure absolute compatibility of existing U.S. GAAP and IFRS and the coordination of work programs in the future. Document Memorandum of Understanding was issued in 2006 in the frame of ongoing process of convergence, in which the FASB and IASB confirm their intention to create high-quality and global finan

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Haskin, Daniel L., and Teresa E. Haskin. "Hierarchy Of GAAP vs. IFRS The Case Of Bankruptcy Accounting." International Business & Economics Research Journal (IBER) 11, no. 4 (2012): 369. http://dx.doi.org/10.19030/iber.v11i4.6874.

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With increased movement toward convergence of major accounting principles between U.S. GAAP and IFRS, the issue of which authoritative source should be referenced becomes increasingly important. An important question is: what is the hierarchy of authority for pronouncements and documents under U.S. GAAP and IFRS? FASB Accounting Standards Codification is the single official source ofauthoritative U.S. GAAP. The hierarchy under international standards is less clear. The IASB promulgated a hierarchy in IAS 8, but interpretation concerning many issues is required. There are several issues not add

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Tahat, Yasean, Mohamed A. Omran, and Naser M. AbuGhazaleh. "Factors affecting the development of accounting practices in Jordan: an institutional perspective." Asian Review of Accounting 26, no. 4 (2018): 464–86. http://dx.doi.org/10.1108/ara-01-2017-0010.

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Purpose Based on the institutional theory, the purpose of this paper is to examine institutional factors that affect the development of accounting practices in Jordan. Design/methodology/approach The current study surveys the perceptions of 306 participants and 20 interviewees. Findings First, the early formation of accounting practices in Jordan has been affected by the legacy of Ottoman Empire’s and the British Colony’s accounting systems. Second, the results indicate that government of Jordan (regulatory frameworks), pressures from international donors and large economic organizations (poli

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Gláserová, Jana, and Eva Vávrová. "Impacts of Reinsurance Operations on Significant Items of the Financial Statements of Commercial Insurance Companies According to Czech Accounting Legislation and International Accounting Standards." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 6 (2015): 1867–77. http://dx.doi.org/10.11118/actaun201563061867.

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The principal aim of the paper is to determine the impact of reinsurance operations in commercial insurance companies, in accordance with the relevant accounting legislation, for certain significant items of the financial statements. In actual fact, the reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The prerequisite for fulfilling the objective of the paper is to analyse the accounting legislation for reinsurance operations in commercial insurance companies. Attention will be devoted also to the method of accounting for reinsuran

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Andric, Mirko, Kristina Mijic, and Dejan Jaksic. "Financial reporting and characteristics of impairment of assets in the republic of Serbia, according to IAS/IFRS and national regulation." Ekonomski anali 56, no. 189 (2011): 101–16. http://dx.doi.org/10.2298/eka1189101a.

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Accounting for impairment of assets in the Republic of Serbia is set out under International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), and national regulation (Book of Rules on Chart of Accounts). This paper presents research on the characteristics of impairment of assets in the Republic of Serbia in the period 2007-2009. The results of the research show an increase in the number of companies which disclosed impairment losses, as well as an increase in the value of impairment losses, in which the impairment losses of accounts receivable constitute the larg

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Bohušová, Hana. "Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?" Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 2 (2015): 507–14. http://dx.doi.org/10.11118/actaun201563020507.

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The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the Intern

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ROHOZNYI, Serhii. "International regulation practice of accounting of lease (rental) operations: comparative aspect." Naukovi pratsi NDFI 2020, no. 3 (2020): 95–108. http://dx.doi.org/10.33763/npndfi2020.03.095.

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Lease is a convenient tool of financing for lessees and popular object for investing for the lessors. Also lease operations are the objects of national and international regulation. The purpose of the article is to analyze the globally applicable international regulations of lease transactions in terms of their accounting. The main features of their implementation in the world in general and in Ukraine in particular is also an important direction. The basis of this study is the dialectical method of scientific cognition and the systematic approach. Using analysis and synthesis, the features of

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Biondi, Yuri. "Accounting for Europe’s Economy and Society: Considerations for Financial Stability, Economic Development and the Public Good." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 65–77. http://dx.doi.org/10.1515/ael-2017-0018.

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Abstract International accounting convergence led by the International Accounting Standards Board (IASB) has been fostering an accounting revolution by introducing a market basis of accounting. This accounting model makes general reference to current values (mark-to-market, fair value) instead of corporate realised revenues and invested costs, which were central to the previous model (historical cost). This accounting revolution was consistent with the global financial architecture based upon transnational financial markets which was established since the seventies. However, among the main jur

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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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Ionescu, Cicilia, and Floarea Georgescu. "Estimation and valuation in accounting." Journal of Economic Development, Environment and People 3, no. 1 (2014): 38. http://dx.doi.org/10.26458/jedep.v3i1.61.

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The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or consolidated financial statements. International Financial Reporting Standards IAS / IFRS aim to ensure the comparability and relevance of the accounting information, providing, among other things, details about the issue of accounting estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values t

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Tahat, Yasean A., Theresa Dunne, Suzanne Fifield, and David M. Power. "The impact of IFRS 7 on the significance of financial instruments disclosure." Accounting Research Journal 29, no. 3 (2016): 241–73. http://dx.doi.org/10.1108/arj-08-2013-0055.

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Purpose The main aim of this paper is to investigate Financial Instruments (FIs) disclosures provided by Jordanian listed companies under International Financial Reporting Standard No. 7 (IFRS 7) as compared to those supplied under International Accounting Standards (IAS) 30/32. Design/methodology/approach A sample of 82 Jordanian listed companies is used in this monograph. A disclosure index checklist was constructed to measure FI information provided by the sample companies. Findings The study finds that a larger number of Jordanian listed companies provided a greater level of FI-related inf

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