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Dissertations / Theses on the topic 'International accounting and financial reporting standards'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Dietel, Marco. "International Accounting Standards, International Financial Reporting Standards und steuerliche Gewinnermittlung : Möglichkeiten für eine modifizierte Massgeblichkeit /." Sternenfels : Verl. Wiss. und Praxis, 2004. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=012926115&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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2

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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3

Shanus, O. V. "Accounting Salaries by International Standards: Features and Harmonization." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7767.

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4

Ogbenjuwa, Emmanuel Inalegwu. "Implementation of International Financial Reporting Standards by listed companies in Nigeria." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2327.

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This study is on implementation of International Financial Reporting Standards (IFRS) by reporting entities in Nigeria. Since Nigeria adopted IFRS in 2010, managers of reporting entities have been confronted with organizational changes both in the structures and processes of financial reporting. Previous studies have not assessed the claims that adopting IFRS improves the quality of financial reports and managerial efficiency. This study evaluated the assertion that IFRS adoption impacts the quality of financial reports, operational costs, and operational efficiencies of management. The theore

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5

Abuarqoub, Mohammad. "Strategies to Reduce Excessive Transition Costs to the International Financial Reporting Standards." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748396.

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<p> The excessive cost of the transitioning from the Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) is a vital business challenge. Based on the transaction cost economics (TCE) theory, the purpose of this qualitative single case study was to explore strategies that some of the organizational financial professionals use to minimize excessive transition costs from GAAP to IFRS accounting systems. Data were collected from 3 financial professionals of a corporation located in the west coast region of Northern California using semistructu

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6

Skotarczyk, Mitchell A. "The Effect of Culture on the Implementation of International Financial Reporting Standards." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/165.

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As globalization increases at a blistering pace, more and more business entities continue to get involved in cross-border capital investments. A considerable cost can be applied to these types of transaction for the translation of financial statements prepared under dissimilar accounting guidelines into a comparable form. There exist a multiple number of accounting systems that create these dissimilarities, because accounting is a language of business that has been created by society to provide information as to the economic health of an entity. Similar to any other language, varying types of

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7

O'Malley, Sean L. "A State of Flux: The Future of the Financial Accounting Standards Board (FASB) in the Face of International Financial Reporting Standards (IFRS)." Ohio University Honors Tutorial College / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338838501.

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8

Mantzari, Elisavet. "Adoption of international financial reporting standards in Greece : a critical approach." Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/adoption-of-international-financial-reporting-standards-in-greece(f907ab6d-4fdc-43a2-9cf0-3e68008d1190).html.

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This thesis studies the way the profession, key actors and other users perceive the use of IFRSs in Greece. The focus is mainly on providing evidence of perceptions towards the transition and implementation process, the way financial statements are used, what challenges are encountered and the recognised benefits after the adoption of IFRSs. The thesis explores the views of actual users about the usefulness of financial reports relating to the impact of IFRSs in an economy with different institutional infrastructures and accounting tradition from the ‘Anglo-Saxon’ model. It provides a critical

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9

Alkhtani, Sultan S. "The relevance of international financial reporting standards to Saudi Arabia : stakeholder perspectives." Thesis, University of Stirling, 2010. http://hdl.handle.net/1893/2415.

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This thesis investigates the suitability of International Financial Reporting Standards (IFRSs) for Saudi Arabia by examining the perceptions of accounting users and preparers. It explores the information needs of the main users of accounting, the factors that represent barriers to the adoption of IFRSs, and the costs and benefits of the adoption of IFRSs. The study compares Saudi Accounting Standards (SASs) and IFRSs. In addition, a questionnaire survey was conducted and semi-structured interviews were carried out to examine the issues in greater depth in order to answer the research question

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10

Grau, Andreas. "Gewinnrealisierung nach International Accounting Standards /." Wiesbaden : Dt. Univ.-Verl, 2002. http://www.gbv.de/dms/zbw/352935693.pdf.

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11

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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12

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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13

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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14

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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15

Wicki, Sarah. "Acquisition Accounting in der Schweizer Praxis." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01655232002/$FILE/01655232002.pdf.

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16

Prinz, Pascal Paul. "The Impact of Dilution on the Value of Employee Stock Options." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01666023002/$FILE/01666023002.pdf.

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17

Smith, Clint W. "The Impact of International Financial Reporting Standards on Key Financial Indicators of Canadian Companies." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2582.

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Companies throughout the world use different methods for reporting their financial information to capital market investors and regulators. These different methods have caused financial reporting of statements to become less transparent, has increased adjustment errors and forecasting errors, and has reduced investor confidence. As a result, the International Accounting Standards Board created International Financial Reporting Standards (IFRS) to establish a global standard. Currently, 140 jurisdictions worldwide have implemented IFRS. The purpose of this study was to examine the effectiveness

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18

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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19

Ye, Guanlan. "The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards." Master's thesis, University of Cape Town, 2007. http://hdl.handle.net/11427/5617.

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Includes bibliographical references (leaves 95-108).<br>The objective of this dissertation is to investigate the relative value relevance of accounting information (earnings and book values of equity, based on two sets of financial statements) in relation to both A-and B-share prices over the following periods: (a) 1994 to 1997, (b) 1998 to 2004, and (c) 1994 to 2004. In particular, this dissertation focuses its investigation on Chinese companies that have issued two types of shares, namely, A-shares (issued to domestic investors) and B-shares (issued to foreign investors). These companies are

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20

Bieker, Markus. "Ökonomische Analyse des Fair Value Accounting /." Frankfurt Main [u.a.] : Lang, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014754802&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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21

Rivera-Valentin, Luis R. "Exploring Accounting Educators' Perceptions and Intentions to Teach International Financial Reporting Standards| A Multiple-Case Study." Thesis, Northcentral University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10280273.

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<p> International financial reporting standards (IFRS) emerged within the accounting field for providing uniformity for financial reporting purposes for companies doing business worldwide. This situation affects accounting educators’ endeavors within the classroom because they are responsible for preparing learners to perform in a globalized business environment that may include applying IFRS. Many Puerto Rican accounting professors differ in their perceptions and intentions to teach IFRS topics because of several factors influencing educators’ perceptions and intentions. The purpo

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22

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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23

Flatt, Markus. "Umstellung der Rechnungslegung auf IFRS Ein empirischer Vergleich zwischen der Schweiz und Deutschland /." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00636613002/$FILE/00636613002.pdf.

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24

Sonderegger, Joseph. "Die Darstellung von Rückstellungen im Jahresabschluss Aktuelle Entwicklungen und Implikationen für die Praxis /." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02600484002/$FILE/02600484002.pdf.

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25

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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26

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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27

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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28

Abdullah, Mazni. "Compliance with international financial reporting standards (IFRS) in a developing country : the case of Malaysia." Thesis, University of Stirling, 2011. http://hdl.handle.net/1893/3556.

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This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this study attempts to achieve, namely: (1) to ascertain whether present regulatory enforcement is effective in curbing non-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of (non-) compliance with IFRS from the perceptions of preparers and auditors; and (4) to explore the reasons

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29

McConnell, Heath Aaron. "The Effect of IFRS on the Financial Ratios of Canadian Public Mining Companies." Digital Commons @ East Tennessee State University, 2012. https://dc.etsu.edu/honors/50.

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The objective of this study is to add to the body of research concerning International Financial Reporting Standards (IFRS). To accomplish this objective, it will examine whether Canada’s adoption of IFRS, which replaced Canadian Generally Accepted Accounting Principles (GAAP), appears to affect the reported financial performance of Canadian public mining companies. Financial information for 2010 from the audited financial statements, as stated under IFRS and Canadian GAAP, were used to compute selected financial ratios. These financial ratios were tested to determine if statistically signi

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30

Zinsli, Claudio. "Auswirkungen von aufgedeckten immateriellen Vermögenswerten durch die Kaufpreisallokation auf Bilanz und Erfolgsrechnung." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/03600467002/$FILE/03600467002.pdf.

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31

Lantto, A. M. (Anna-Maija). "International Financial Reporting Standards adoption in a continental European context: perspectives of preparers." Doctoral thesis, Oulun yliopisto, 2014. http://urn.fi/urn:isbn:9789526204604.

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Abstract This dissertation provides a comprehensive picture of IFRS adoption from the perspective of preparers of accounting information in a continental European context. The dissertation examines the differences between IFRS and continental European accounting and analyses whether these differences influence and have implications for accounting and controlling practices and, if so, in what ways. The dissertation, therefore, presents case studies on accounting and controlling practices and develops theoretical explanations for these practices. This dissertation develops theoretical explanatio

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32

Alappatt, Thomas Mathew. "Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies." Thesis, Curtin University, 2020. http://hdl.handle.net/20.500.11937/81670.

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The study investigated whether the adoption of International Financial Reporting Standards (IFRS) and the financial crisis effected the accounting quality of Australian listed companies. Earning management, timely loss recognition and value relevance are used to evaluate accounting quality. It is found that both the events have not affected the accounting quality because of the quality of Australian Accounting Standards Board standards used before adoption of IFRS and a good regulatory system in Australia.

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33

Mindru, Ghenadie. "Zinsrisikomanagement und Hedge Accounting nach IFRS : Bilanzierung von Sicherungsbeziehungen im Zinsrisikobereich unter Berücksichtigung der Risikomanagementpraxis /." Hamburg : Diplomica Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015963141&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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34

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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35

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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36

Hertig, Christian. "Aktivierung und Bewertung von Prototypen." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01650811002/$FILE/01650811002.pdf.

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37

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

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38

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

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39

Makaya, Martin. "The value relevance of accounting measures based on international financial reporting standards (IFRS) before, during and after hyperinflation period in Zimbabwe." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/27999.

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This study examines the value relevance of International Financial Reporting Standards (IFRS) based accounting measures for the periods before, during and after hyperinflation in Zimbabwe. The study uses a sample of 30 listed companies for the entire period from 1996 to 2013. It uses the fixed effects (FE) technique to examine the value relevance of IFRS based accounting numbers using the price model as the main tool for analysis and thereafter, the returns model as an additional tool for further analysis to this study Using the price model, the results show that IFRS based accounting measures

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40

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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41

Alfaraih, Mishari. "Compliance with international financial reporting standards (IFRS) and the value relevance of accounting information in emerging stock markets : evidence from Kuwait." Thesis, Queensland University of Technology, 2009. https://eprints.qut.edu.au/36377/1/Mishari_Alfaraih%27s_Thesis.pdf.

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Since the 1960s, the value relevance of accounting information has been an important topic in accounting research. The value relevance research provides evidence as to whether accounting numbers relate to corporate value in a predicted manner (Beaver, 2002). Such research is not only important for investors but also provides useful insights into accounting reporting effectiveness for standard setters and other users. Both the quality of accounting standards used and the effectiveness associated with implementing these standards are fundamental prerequisites for high value relevance (Hellstrom,

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42

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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43

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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44

Jenny, Michael. "Bewertung von Rückstellungen in der Versicherungsbranche Einfluss von IFRS, Methoden und Fair Value auf die Rechnungslegung /." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01651330002/$FILE/01651330002.pdf.

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45

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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46

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

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

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47

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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48

Glaschke, Michael. "Rechnungslegungspolitik in einem IAS-IFRS-Einzelabschluss und einer traditionellen Steuerbilanz ohne Massgeblichkeitsprinzip : Möglichkeiten des unabhängigen Einsatzes bilanzpolitischer Instrumente und Einfluss von Bilanzpolitik auf latente Steuern in einem Zukunftsszenario /." Hamburg : Kovač, 2006. http://www.verlagdrkovac.de/3-8300-2536-X.htm.

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49

Herz, Ghersi Jeannette M. "Achieving a dream in the agricultural sector." The International Journal of Instructional Cases (IJIC), 2019. http://hdl.handle.net/10757/625674.

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Mike Arce is the owner of a 30-hectare farm in an agricultural area on the coast north of Lima, Peru. He must find a solution to the liquidity problem that arose at the end of 2016 and determine if he has adequate accounting information to make his decision. Students are challenged to review information from an accounting and financial perspective. In the resolution of the case, international rules concerning information to be submitted via financial statements must be considered, especially taking into account the rules concerning agriculture, property/plant and equipment and inventories. Th

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50

Jamil, Hashim M. "The Effect of Culture and Islam on the Use of International Financial Reporting Standards: Case of the Middle East." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1051.

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This paper investigates by analyzing the Middle East, whether culture, with the significant influence of Islam, hinders the use of International Financial Reporting Standards (IFRS). Doctrines within the Islamic faith creates irreconcilable accounting practices that do not comply with IFRS. The two primary features of Islam that distinguishes Islamic accounting from conventional accounting, are the tenets of zakat and riba. Ultimately this paper discusses how these principles cause hindrance in the use of IFRS.

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