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Dissertations / Theses on the topic 'International Accounting Standard Board'

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Published: 4 June 2021

Last updated: 26 July 2025

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1

Fritz, Susanne, and Christina Lämmle. "The International harmonisation process of Accounting Standards." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1554.

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<p>Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries. </p><p>Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it? </p><p>Realisation: In orde

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2

Pell, Diana. "Practical Implications of the Entity Theory within the IASB / FASB joint project "Business Combinations Phase II" A critical analysis of international standard setting /." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/05600465001/$FILE/05600465001.pdf.

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3

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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4

Jacomossi, Fellipe André 1988, Vânia Tanira 1963 Biavatti, and Universidade Regional de Blumenau Programa de Pós-Graduação em Ciências Contábeis e. Administração. "Normas internacionais de educação contábil propostas pelo International Accounting Education Standards Board." reponame:Biblioteca Digital de Teses e Dissertações FURB, 2015. http://www.bc.furb.br/docs/DS/2015/360878_1_1.pdf.

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Orientador: Vânia Tanira Biavatti.<br>Dissertação (Mestrado em Ciências Contábeis) - Programa de Pós-Graduação em Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Regional de Blumenau, Blumenau.

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5

Chamisa, Edward Eddie Elae. "The relevance and observance of the IASC standards in developing countries." Thesis, University of Birmingham, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.369345.

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6

Khaghaany, Maithm Malik Radhi. "Reclassification of Financial Instruments in Publicly Listed IFRS Banks: A Cross-Country Study of Determinants, Level of Compliance, and Value Relevance." Thesis, Griffith University, 2015. http://hdl.handle.net/10072/367251.

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At the height of the global financial crisis in October 2008, and as a result of the extreme political pressure put on the IASB by European leaders and finance ministers, the IASB issued amendments to IAS 39 and IFRS 7. These amendments permit firms to suspend fair value accounting by reclassifying non-derivative financial instruments (held-for-trading assets and available-for-sale assets) in certain circumstances. These amendments have potential effects on the financial position and earnings as a result of reclassification adjustments of financial instruments. Consistent with the ongoing deba

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7

Grimmeißen, Klaus. "Bilanzierung und Bewertung von Wohnimmobilien nach IAS 40." [S.l. : s.n.], 2004. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB11163854.

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8

Le, Manh Anne. "Le Processus de normalisation comptable par L'IASB : le cas du résultat." Paris, CNAM, 2009. http://www.theses.fr/2009CNAM0664.

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This research aims to contribute to the understanding of the IASB’s standard-setting process through a single topic, the definition of income and its presentation in the financial statements. Two research questions are addressed: what is the position expressed by the participants to the due process concerning the IASB’s project on the definition and the presentation of income? How can be explained the pugnacity of the IASB to impose a new definition of income? The theoretical framework of this research, based both on the agency theory and on the institutional theory, is presented in the first

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9

Ленко, Іван Володимирович, та Вікторія Олександрівна Александрова. "Відповідність звітності державної установи України МСФЗ". Thesis, Національний технічний університет "Харківський політехнічний інститут", 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/42025.

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10

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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11

Weder, Lukas. "Embedded Value Konzepte als Basis für die Rechnungslegung von Lebensversicherungen?" St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02602506002/$FILE/02602506002.pdf.

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12

Stucki, Martin. "Business Combinations II Das Konzept und seine Umsetzung : Ein Vergleich zwischen IFRS und US-GAAP /." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/03601127001/$FILE/03601127001.pdf.

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13

Scheele, Alexander. "Strategieorientierte Lageberichterstattung : eine kritische Analyse internationaler Entwicklungen vor dem Hintergrund des Management Commentary des IASB /." Lohmar, Rheinl : Eul, 2007. http://deposit.d-nb.de/cgi-bin/dokserv?id=2911152&prov=M&dok_var=1&dok_ext=htm.

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14

Scheele, Alexander. "Strategieorientierte Lageberichterstattung eine kritische Analyse internationaler Entwicklungen vor dem Hintergrund des Management Commentary des IASB." Lohmar Köln Eul, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2911152&prov=M&dok_var=1&dok_ext=htm.

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15

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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16

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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17

Moreau-Nechelis, Dominique. "L' impératif de qualité en droit comptable actuel : des apports à systématiser." Paris 5, 2009. http://www.theses.fr/2009PA05D002.

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Une information financière de qualité propre à satisfaire les acteurs du monde financier ne peut être obtenue que par le moyen d'un processus international de construction préalable tenant aux normes comptables, à leur intégration dans le droit et les systèmes de traitement de l'information comptable des Etats, et au contrôle de leur mise en œuvre. La mise en place d'un système de normes internationales accepté ne suffit toutefois pas à atteindre l'impératif de qualité de l'information financière. Encore faut-il qu'il soit appliqué dans les meilleures conditions dans les entreprises. Le cas fr

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18

Weinreis, Markus. "Einfluss von empirischer Forschung und Rechnungslegungspraxis auf die internationalen Standardsetter : eine Untersuchung am Beispiel Performance-Reporting /." Hamburg : Kovač, 2009. http://d-nb.info/995792585/04.

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19

Meijer, Åsa, and Hanna Wessby. "Goodwill : en studie om förändringar i redovisningen på grund av nya regelverk från IASB." Thesis, University West, Department of Economics and Informatics, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-319.

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20

Kurz, Gerhard. "Das IASB und die Regulierung der Rechnungslegung in der EU : eine Analyse von Legitimation und Lobbying /." Frankfurt am Main [u.a.] : Lang, 2009. http://d-nb.info/99757318X/04.

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21

Elsayed-Ahmed, Sameh M. (Sameh Metwally). "An Empirical Examination of the Effects of FASB Statement No. 52 on Security Returns and Reported Earnings of U.S.-Based Multinational Corporations." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc331437/.

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Prior to the issuance of Financial Accounting Standards Board Statement No. 8 (SFAS No. 8), there was a marked inconsistency in the area of accounting for foreign currency translation. Though designed to make the diverse accounting practices of multinational corporations (MNCs) more compatible, SFAS No. 8 was the subject of a great deal of criticism, eventually leading to the issuance of Financial Accounting Standards Board Statement No. 52 (SFAS No. 52). SFAS No. 52 differs from SFAS No. 8 on objectives and method of translation, and on accounting treatments of translation adjustments. This d

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22

Van, Staden Leani. "Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa / Leani van Staden." Thesis, North-West University, 2011. http://hdl.handle.net/10394/4636.

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The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more

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23

Arotiba, Gbenga Joseph. "Pricing American Style Employee Stock Options having GARCH Effects." Thesis, University of the Western Cape, 2010. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_3057_1298615964.

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<p>We investigate some simulation-based approaches for the valuing of the employee stock options. The mathematical models that deal with valuation of such options include the work of Jennergren and Naeslund [L.P Jennergren and B. Naeslund, A comment on valuation of executive stock options and the FASB proposal, Accounting Review 68 (1993) 179-183]. They used the Black and Scholes [F. Black and M. Scholes, The pricing of options and corporate liabilities, Journal of Political Economy 81(1973) 637-659] and extended partial differential equation for an option that includes the early exercise. Som

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24

Pereira, Luciano Evangelista. "O processo de adoção das Normas Internacionais de Contabilidade (IFRS): um estudo dos seus impactos no resultado apresentado nas demonstrações financeiras das empresas do segmento varejista de tecidos, vestuários e calçados com ações na BM&F - Bovespa." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/1535.

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Made available in DSpace on 2016-04-25T18:39:53Z (GMT). No. of bitstreams: 1 Luciano Evangelista Pereira.pdf: 1884847 bytes, checksum: a38f92522c5c2d9c323d24808e4147c4 (MD5) Previous issue date: 2013-01-21<br>The constitution of the Accounting Pronouncements Committee (CPC) followed by Laws 11.638/2007 and 11.941/2009 resulted in a very important moment in Brazilian accounting. The approval of these laws, especially the Law 11.638/07 represented a landmark in the convergence process of Brazilian Accounting Standards (BRGAAP) to International Financial Reporting Standards (IFRS) of the Intern

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25

Schutte, Daniël Petrus. "The feasibility of the statement of generally accepted accounting practice for small and medium enterprises / Daniël Petrus Schutte." Thesis, North-West University, 2011. http://hdl.handle.net/10394/4612.

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Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global

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26

Rossman, Patricia A. "Defining the International Accounting Standard Board's governance network." ScholarWorks, 2009. https://scholarworks.waldenu.edu/dissertations/684.

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There is little empirical research identifying the structural forces influencing the International Accounting Standards Board (IASB). The purpose of this study was to analyze the structural forces underlying international accounting regulation to contribute insights useable by the public, politicians, and scholars to conceptualize the processes of international accounting regulation. Based on stakeholder theory, legitimacy theory, and social network theory it was posited that this network is rationally created to serve certain stakeholder groups in the face of divergent stakeholder interests.

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27

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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28

Georgiou, George. "Corporate lobbying behaviour in the ASB standard-setting process." Thesis, University of Aberdeen, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.322590.

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29

Shields, Karin Elisabeth. "International accounting standard setting : lobbying and the development of financial instruments accounting." Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/7904/.

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With the establishment of the International Accounting Standards Board (IASB) one of the first projects that were added to its agenda was the financial instruments project. The controversy surrounding the standards, and their heavy Anglo-American nature, have led to widespread concerns regarding the IASB granting undue influence to certain lobbying parties in developing these standards. The thesis examines whether these concerns are warranted. The IASB standard setting is characterised by varying degrees of constituent support and opposition for the organisation’s proposed changes to accountin

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30

Rees, Nadine. "An international survey of chief financial officers' views on international accounting standard-setting." Thesis, Cardiff University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.423352.

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31

Vu, Tuan Hung. "Essays on the economic consequences of international pension accounting standard IAS19." Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/30568.

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This thesis examines the economic consequences of the adoption of international pension accounting standard IAS19 Revised (IAS19R) on pension asset allocation decisions by applying a difference-in-differences with propensity score matching method. The publication of IAS19R in 2011 marked a fundamental change to pension reporting in financial statements. In particular, it had a significant impact on (1) how sponsor firms recognise net pension assets/liabilities on the balance sheet, (2) the calculation and recognition of pension expenses, (3) the presentation of re-measurement (actuarial gains

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Kolyanovskaya, V. O. "Standard Providing the Property, Plant and Equipment in Budgetary Institutions." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7781.

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33

Dahawy, Khaled M. "The Relationship between Privatization, Culture, Adoption of International Accounting Standards, and Accounting in Egypt." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc277672/.

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This study explores how the Egyptian socioeconomic factors impacted the implementation of International Accounting Standards (IASs) in Egypt. Prior research concluded that developing nations have special needs when it comes to accounting and financial reporting and recommended nation-specific analysis. The author adapts Gray's (1988) model, which connects Hofstede's cultural dimensions with accounting practice, to fit the Egyptian environment.

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34

Paananen, Mari. "Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications." Thesis, University of North Texas, 2003. https://digital.library.unt.edu/ark:/67531/metadc4400/.

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The focus of the study is on financial reporting for non-U.S. firms registered with the Securities Exchange Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital market implications. The motivation for the study is the SEC's ongoing assessment of IAS for possible use by non-U.S. registrants for listing and capital raising in the U.S. Previous research on variations in financial

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35

Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://web.hhs.se/efi/summary/667.htm.

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36

Peng, Songlan. "The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation." VCU Scholars Compass, 2005. http://catalog.hathitrust.org/api/volumes/oclc/100400486.html.

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37

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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38

Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-525.

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Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (int

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39

Lin, Wen-shan. "Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc277661/.

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This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.

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40

Mnea, Mustafa Elbasher. "Disclosure in the financial statement of banks : International Accounting Standard No.30 and the Libyan banks." Thesis, Liverpool John Moores University, 2009. http://researchonline.ljmu.ac.uk/5945/.

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41

Witzky, Marcus. "Three essays on accounting standard setting, corporate governance and investor behavior." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2015. http://dx.doi.org/10.18452/17358.

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Die vorliegende kumulative Doktorarbeit umfasst drei Arbeiten aus dem Bereich der empirischen Rechnungslegungsforschung. Die erste Arbeit untersucht die Rolle persönlicher Eigenschaften von Rechnungslegungsstandardsetzern bei der Entwicklung der Internationalen Rechnungslegungsstandards IFRS. Sie dokumentiert, dass in den IFRS insgesamt ein Rückgang der Bedeutung von Prinzipien gegenüber Regeln sowie ein Anstieg der Bedeutung des beizulegenden Zeitwerts im Zeitablauf zu verzeichnen sind. Zwischen Änderungen von IFRS-Eigenschaften sowie beruflichen und kulturellen Eigenschaften von Mitgliedern

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Čontošová, Katarína. "Bilanční politika účetních jednotek sestavujících účetní závěrku dle IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402013.

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The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences bet

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SABATINO, STEFANIA. "Risvolti estimativi dello IAS 16: il calcolo dell’incidenza dell’area sul valore totale di un immobile." Doctoral thesis, Politecnico di Torino, 2008. http://hdl.handle.net/11583/2504211.

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La tesi affronta il tema della valutazione dei terreni e dei fabbricati, secondo le indicazioni dell’Unione Europea finalizzate ad uniformare le scritture di bilancio a livello internazionale. A partire dal 1° gennaio 2006, le società quotate, o emittenti strumenti finanziari, sono infatti obbligate a redigere la reportistica contabile secondo gli IAS (International Accounting Standards). Il tema è di notevole interesse estimativo, soprattutto per 3 dei 41 principi, che prescrivono il trattamento contabile degli immobili nel bilancio aziendale. Si tratta degli IAS n. 16 “Property, Plant

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Altuna, San Martin Almendra Crisol, and Ramirez Alejandra Daniela Campomanes. "NIC 2 Inventarios y su impacto en el deterioro tecnológico de los teléfonos celulares en las empresas del sector telecomunicaciones en Perú en el 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/652557.

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El presente trabajo de investigación fue realizado para indagar el impacto de la aplicación de la Norma Internacional de Contabilidad 2: Inventarios, en el deterioro de los equipos móviles en el sector de telecomunicaciones en Perú en el año 2018. Así mismo, en dicha investigación se busca dar a conocer el impacto que tiene los avances tecnológicos en la presentación de los Estados financieros de las compañías de telefonía año a año. Para el desarrollo de dicha investigación se ha utilizado las Normas Internacionales de Contabilidad como punto de partida para analizar su a

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45

Sukartha, Putu Dyan Yaniartha. "Indonesian state-owned enterprises and earnings quality." Thesis, Queensland University of Technology, 2020. https://eprints.qut.edu.au/203192/1/Putu%20Dyan%20Yaniartha_Sukartha_Thesis.pdf.

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This thesis extends the earnings quality literature through its focus on two Indonesian phenomena – a two-stage approach to International Financial Reporting Standards (IFRS) convergence and partial privatisation of State-owned enterprises (SOEs). Using extensive panel data from the Indonesian stock exchange the study finds that accrual quality of listed SOEs has significantly improved under IFRS, but not earnings persistence or earnings smoothness. Employing the latent growth curve model, the study finds that the second stage of convergence had a more pronounced impact on accrual quality. Com

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46

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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47

Faria, Anderson de Oliveira. "A aplicação do IAS 39 (International Accouting Standard) em uma empresa não financeira: controles internos e implicações na contabilização de operações com derivativos, um estudo de caso." Pontifícia Universidade Católica de São Paulo, 2007. https://tede2.pucsp.br/handle/handle/1670.

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Made available in DSpace on 2016-04-25T18:40:24Z (GMT). No. of bitstreams: 1 Anderson de Oliveira Faria.pdf: 741679 bytes, checksum: 72bc1707d0be6fe35e7ed00c610e94ab (MD5) Previous issue date: 2007-06-21<br>The derivatives are instruments used for companies management risks of loss related to exposition of price variation, exchange variation, interest and credit, which generate from operational activities. The complexity accounting treatment of these instruments generate difficult related to internal control and request an structure which the companies have to maintain in order to attend th

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Rumčikaitė, Monika. "Finansinių priemonių atskleidimas apskaitoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2010~D_20140625_185715-69175.

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Dinamiškas tarptautinių finansų rinkų pobūdis įtakojo tai, jog imta plačiai naudoti įvairiausias finansines priemones: nuo paprastų tradicinių priemonių, tokių kaip obligacijos, iki įvairiausių formų išvestinių priemonių, tokių kaip palūkanų normų apsikeitimo sandoriai. Tiek viešojo tiek privataus sektoriaus ūkio subjektai savo veikloje naudoja įvairiausias finansines priemones, pradedant paprasčiausiomis, tokiomis kaip mokėtinos ir gautinos sumos, ir baigiant sudėtingesnėmis priemonėmis- valiutų apsikeitimo sandoriai, kuriais apsidraudžiami įsipareigojimai užsienio valiuta. Finansinių instrum

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49

Almeida, António Alexandre Rosado. "Práticas de contabilidade financeira." Master's thesis, Universidade de Évora, 2011. http://hdl.handle.net/10174/15242.

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Neste relatório descrevem-se e analisam-se as tarefas desenvolvidas no âmbito do estágio efectuado na sociedade Dianaconta, Contabilidade e Consultoria Fiscal, Lda., de Dezembro de 2009 a Agosto de 2010. Foram desenvolvidas diversas tarefas, desde a organização de documentos até ao envio das declarações fiscais. No âmbito do estágio e uma vez que coincidiu com o primeiro ano de aplicação do Sistema de Normalização Contabilística surgiu a oportunidade de analisar o impacto do novo normativo nas demonstrações financeiras de uma pequena entidade. No final do estágio concluiu-se que este foi basta

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50

Kudiovský, Stanislav. "Návrh metodiky převodu účetní závěrky v souladu s Mezinárodními standardy účetního výkaznictví." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224007.

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This master´s thesis deals with problems of transformation of financial statements prepared in accordance with Czech accounting regulations on the financial statements in accordance with International Financial Reporting Standards. In the first section of the thesis elaborated theoretical work, in the second part contains a translation of financial statements of an entity selected and defined by the conclusions of both systems for reporting financial information.

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