Relevant bibliographies by topics / International Accounting Standard (IAS) 41

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Academic literature on the topic 'International Accounting Standard (IAS) 41'

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

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Journal articles on the topic "International Accounting Standard (IAS) 41"

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Puspasari, Puspasari, Annisa Nurramadhini, Lydia Sari, and Insan Kamil Djajadikarta. "IMPLEMENTASI INTERNATIONAL ACCOUNTING STANDARD 41 DI BERBAGAI NEGARA SERTA FAKTOR YANG MEMPENGARUHI KEPATUHAN PENERAPAN IAS 41." Image : Jurnal Riset Manajemen 8, no. 1 (April 17, 2019): 28–36. http://dx.doi.org/10.17509/image.v8i1.22507.

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This study aims to describe the implementation of International Accounting Standard 41 conducted by organizations that have biological assets in various countries and identify variables that affect organizational compliance in implementing IAS 41. The research method uses the literature review method. The results of the study showed that the application of IAS 41 encountered obstacles in MSME organizations and traditional farmers. This is due to their lack of ability to implement IAS 41. The results show that the variables that influence organizational compliance in implementing IAS 41 are company intensity and size, ownership concentration, have a significant positive impact and the type of auditor and international stakeholders is positively related but not significant.Keywords. Biological Asset; Fair value; IAS 41.AbstrakPenelitian ini bertujuan untuk menggambarkan implementasi International Accounting Standard 41 yang dilakukan oleh organisasi yang memiliki aset biologis di berbagai negara serta mengidentifikasi variabel yang mempengaruhi kepatuhan organisasi dalam menerapkan IAS 41. Metode penelitian ini menggunakan metode literature review. Hasil studi menunjukan bahwa penerapan IAS 41 menemui kendala di organisasi UMKM dan petani tradisional. Hal ini dikarenakan kurangnya kemampuan mereka dalam menerapkan IAS 41. Hasil penelitian menunjukan bahwa variabel yang mempengaruhi kepatuhan organisasi dalam mengimpelemtasikan IAS 41 adalah intensitas dan ukuran perusahaan, konsentrasi kepemilikan, memiliki dampak positif yang signifikan dan tipe auditor dan pemangku kepentingan internasional berhubungan positif namun tidak signifikan.Kata kunci. Aset Biologis, Nilai Wajar; IAS 41.
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Nikitina, A. A., L. Z. Buranbaeva, I. M. Khanova, R. M. Sibagatullina, and R. F. Mazitov. "New federal accounting standard: Pros and cons. Comparison of FSBU “Biological assets” and IFRS 41 “Agriculture”." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 7 (July 1, 2021): 25–37. http://dx.doi.org/10.33920/sel-11-2107-03.

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The article discusses the issues of accounting for biological assets in accordance with international standards IAS 41 “Agriculture” and the new federal accounting standard FSBU “Biological assets”. This article will contribute to a practical understanding of the significance of the new federal accounting standard. The study of the authors will allow us to determine the advantages and possible difficulties of accounting, when making changes to the regulatory legal acts in connection with the adoption of the new federal accounting standard “Biological Assets”. And also, to assess the feasibility of adopting the federal accounting standard “Biological assets.
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Miranda, Hanna D., Loida E. Mojica, Jeanette Angeline B. Madamba, and Normito R. Zapata Jr. "Accounting Practices and International Accounting Standard (IAS)/Philippine Accounting Standard (PAS) 41 Compliance of Cattle Farms: Evidence from the Philippines." International Academy of Global Business and Trade 13, no. 1 (May 2, 2017): 55–77. http://dx.doi.org/10.20294/jgbt.2017.13.1.55.

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Lestari, Desak Nyoman, Burhanuddin Burhanuddin, and Abu Kosim. "PERBANDINGAN PENDEKATAN TEORITIS INTERNATIONAL ACCOUNTING STANDARD (IAS) 41 DAN PSAK 16 PADA BIAYA TANAMAN BELUM MENGHASILKAN KARET (STUDI KASUS DI PT. PERKEBUNAN MITRA OGAN (RNI GROUP) DI PALEMBANG)." AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi 11, no. 1 (August 9, 2019): 15–26. http://dx.doi.org/10.29259/ja.v11i1.8926.

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This Reseachis aimed to determinethe calculation of immature plant cost based on International Accounting Standard (IAS) 41 and PSAK 16 in PT. Perkebunan Mitra Ogan (RNI GROUP) in Palembang. This research uses descriptive method with the data obtained is primary and secondary data. The biological asset consist if two immature plants (TBM) and yielding plant (TM). Immature plants is plant that has not yielded results, still young, has never flowered or not enought age to produce, while the plant produces a plant that is ready to be harvested. Cost of immature palntation costs such as land preparation, maintenance, fertilization, grras cutting and maintenance costs. The cost of the plant has not, the yield will be reclassified into the yield crop (TM) it aims to add value from the biological asset it self. In a company the measurement of biological assets based on cost (historical value), while in International Accounting Standard (IAS) 41 using fair value. The results show that fair value of the plant has not been produced by International Accounting Standard (IAS) 41 is smaller than the value the cost of immature crops according to PSAK 16 it is quoted in PT. Perkebunan Mitra Ogan (RNI GROUP) no aktive market for biological assets.
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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 give an objective assessment of the property, as well as to promote interaction between investors and potential investment objects located in different national accounting systems. One of the standards that is of great importance for the Russian Federation is IAS 41 "Agriculture". Agriculture is one of the leading sectors in our country, which supplies products to both domestic and foreign markets. Accordingly, the adoption of the Russian analogue of this standard and the implementation of its provisions is a significant and important issue of today's economic reality.Thus, the need to allocate biological assets in a separate accounting and economic category, their reflection in accounting and reporting at fair value in accordance with the provisions of IAS 41 determined the relevance of the topic, purpose, objectives and logic of this work. The article suggests the author's approach to the calculation of the fair value of biological assets.
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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 (January 31, 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 result in dissimilar reporting due to guidance interpretation. Valuation variances and definition differences including the requirement to change the agricultural asset recognition method from historical cost to fair value continue to be the basis of major reporting differences. Current US guidance on recognizing and reporting agricultural assets is more conservative than the international guidance. Overall, the US agricultural recognition and reporting guidance contains less information and is therefore less beneficial to financial statement users.
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Bohušová, H., P. Svoboda, and Nerudová. "Biological assets reporting: Is the increase in value caused by the biological transformation revenue?" Agricultural Economics (Zemědělská ekonomika) 58, No. 11 (November 26, 2012): 520–32. http://dx.doi.org/10.17221/187/2011-agricecon.

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Agricultural activity differs from other activities carried out by business units to achieve the profit. Agricultural activity is in comparison with other activities of business subjects dependent on the natural and environmental conditions, and therefore the agriculture specialization is narrowly connected with geographical position. The aim of the paper is to identify the possible obstacles in the practical application of the International Accounting Standard 41 (IAS 41) and to suggest the possible ways of their elimination. The comparative analysis of the currently applied rules for agricultural activity reporting and the analysis of the current accounting treatment of agricultural activity under the International Financial Reporting Standards (IFRS) were the starting point of the research. This part serves as the basis for own research in which the authors are trying to identify the specifics of agricultural production, biological assets and biological transformation. More suitable methods for their recognition, measurement and reporting were suggested as an alternative to the current treatments. At the end, the results are also confronted with contemporary scientific literature on that topic, which is not very broad. The main reason for the research of the authors in this area is the possible elimination of obstacles in the practical application of the IAS 41.  
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Murtianingsih, Murtianingsih, and Anas Hari Setiawan. "THE IMPLEMENTATION OF FAIR VALUE ON SHORT TERM ASSESMENT OF BIOLOGICAL ASSETS." Journal of Accounting and Business Education 1, no. 1 (September 29, 2016): 40. http://dx.doi.org/10.26675/jabe.v1i1.6728.

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<p>This study aims to identify and analyze the implementation of fair value and the impact of the use of bases the recognition, measurement, and disclosure of the biological assets with the object of research PT. Malindo Feedmill Tbk which further research is also useful for agriculture companies in managerial decision making. This research is descriptive quantitative concluded based on data and clarify the picture of the implementation of fair value is based on International Accounting Standard (IAS) 41 and perform comparative measurements of biological assets PT. Malindo Feedmill, Tbk based acquisition price. From the results of this study concluded that the difference in the material due to fair value measurement that refers to IAS 41 in determining the market value following the fluctuations of the market, but in IAS 41 does not distinguish between fair value treatment against several categories of biological assets. This is certainly less relevant when applied to some types of biological assets, such as short term biological assets at PT. Malindo Feedmill Tbk.</p><p><strong>Keywords: </strong>biological assets, fair value, historical cost, ias 41<strong></strong></p>
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Beryoza, A. O. "Valuation of Biological Assets at Fair Value." World of new economy 13, no. 3 (December 3, 2019): 59–70. http://dx.doi.org/10.26794/2220-6469-2019-13-3-59-70.

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Today the globalisation of the world market leads to the necessity of constructive interaction in the international market and forming common standards of accounting. Transnational corporations as a phenomenon of worldwide integration are businesses with units in different countries of the world. Special issues of information support of management in agricultural organisations have become very important in the conditions of the market economy. Clear and transparent accounting in such enterprises requires the existence of common international standards. Such standards could become International Financial Reporting Standards (IFRS). They are designed to provide an understanding of financial processes in different countries for the interaction between investors and potential investment projects located in different national accounting systems. The standard “Agriculture” has great importance for the Russian Federation. Agriculture is one of the leading sectors of our country, supplying products for both domestic and foreign market. Accordingly, the adoption of this standard and the implementation of its provisions is an important and urgent issue of today’s economic reality. Introduction of this standard leads to the formation of fundamentally new methodological bases of the accounting of agricultural activities based on the market value of assets because paragraphs 12–13 of this Standard states that during the initial and subsequent valuation of biological assets will be measured at their fair value fewer costs to selling. Thus, the need to allocate biological assets in the separate account-economic category, their reflection in the accounting at fair value by the provisions of IAS 41 has determined the relevance of the topic, goal, objectives and logic of the article.
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Cavalheiro, Rafael Todescato, Andréia Maria Kremer, and Régio Marcio Toesca Gimenes. "Fair Value for Biological Assets: An Empirical Approach." Mediterranean Journal of Social Sciences 8, no. 3 (May 24, 2017): 55–68. http://dx.doi.org/10.5901/mjss.2017.v8n3p55.

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Abstract In view of the difficulty in adopting the International Accounting Standard (IAS) 41, which determines the measurement of biological assets, this study aimed at empirically approaching a fair-value based methodology to evaluate biological assets, without an active market. In order to meet the study proposal, a case study with a quantitative approach was carried out to assess a soybean crop cultivated in the Mato Grosso do Sul State. Discounted Cash Flow (DCF) was the chosen evaluation method. Data collection was done through analysis of internal reports and semi-structured interviews. Few practical works detailing valuation of biological assets are available in the national and international literature; therefore, this is the main contribution of this work. Results suggest that besides using economic and accounting knowledge, it is advisable to consider agronomic knowledge since this type of information influences the valuation of biological assets in quantitative and qualitative terms. At the end, general comments and a research agenda are presented.
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Dissertations / Theses on the topic "International Accounting Standard (IAS) 41"

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Kosonboon, Lapinee Dhasanapongsakul. "The relevance of international accounting standards for developing countries : the case of IAS 41 in Thailand." Thesis, University of Strathclyde, 2004. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21545.

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This thesis reports a study of the relevance of international accounting standards for developing countries by investigating the introduction of lAS 41 (Agriculture) in Thailand. Thailand has a deep involvement in the international standard setting process, particularly in working on E65. Agriculture is a significant part of the Thai economy. Theories of standard setting are examined in this thesis; namely the political nature of standard setting, the theory of economic and financial consequences, agency theory and institutional legitimacy theory. Theoretical considerations and particular institutional characteristics of Thailand are applied to formulate hypotheses for testing and to indicate exploratory issues having no prior expectation. The contribution to knowledge is: (1) to contribute to the literature on international accounting harmonisation by examining the processes that make lASs relevant to developing countries, using the case of lAS 41 in Thailand; (2) to contribute to a more comprehensive understanding of factors influencing the extent of adopting lASs in a developing country; and (3) to contribute to the exploration of the relative applicability of standard setting theories in relation to international accounting standards and a developing country. This study uses three research methods to allow triangulation of results: (1) it examines lobbying of the IASC to investigate the involvement of developing countries in setting lASs and it applies survey research obtained from (2) interviews and (3) questionnaires sent to those involved in setting Thai accounting standards and in using financial reports. Key findings are: The political nature of standard setting and the nature of economic and financial consequences provide the dominant theoretical framework to explain the reported results. Developing countries are less effective in lobbying than are developed countries and self-interest is a strong factor. The thesis reports the tensions and dilemmas facing a national standard setter wishing to harmonise with international standard setting, whilst also having regard local needs.
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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 reporting practices has revealed distinctly different types of financial reporting depending on country of origin. Moreover, some research suggests that such differences in financial reporting tend to persist in spite of harmonization efforts of accounting standards. This study suggests that there may be a systematic difference between credit and equity firms' financial reporting that is manifested by the fact that credit firms' adjustments to U.S. GAAP are greater than the adjustments made by equity firms. This systematic difference has had the following capital market consequences for credit firms, (1) a decreasing strength of association between accounting earnings and share prices post-1994, (2) an increased bid-ask spread post-1994, and (3) a decreased trading volume post-1994. This may be an indication that on the average firms reporting under IAS fail to meet an important part of the SEC's second assessment criterion with respect to high quality and full disclosure, namely comparability. In addition, it seems that the revisions made by International Accounting Standards Board (IASB) have not resulted in more congruent financial reporting among firms reporting under IAS over time.
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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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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 (international) accounting standard setting process. In addition to the previously emphasised role of politics, it also recognises the potential significance of learning and executive concerns, as well as significant interactions between these three sub-processes of accounting standard setting. In doing this the suggested model provides a framework for approaching concerns regarding the prospects of, and problems involved in, accounting standard setting as a means of achieving (more) standardised accounting practices. A significant part of this book provides a detailed account explaining why the IASC published a standard on income tax requiring the balance sheet liability method in 1996. This case is especially interesting, not only because income tax constitutes a considerable expense for most companies, but also because the revised standard implied a change in financial accounting practices in most countries. The appendix contains several numerical examples illustrating the difference between alternative methods of accounting for income tax
Diss. Stockholm : Handelshögskolan, 2005
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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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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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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.

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?

Realisation: In order to fulfil this purpose, we have chosen a descriptive approach, which is based on secondary data from textbooks, articles and homepages.

Result: The international harmonisation of Accounting Standards is a process, which brings international Accounting Standards into some sort of agreement, in order to achieve a common set of principles, according to which financial statements from different countries are prepared. With the support of the IASB of the European Union (EU), 7000 European companies have to use International Accounting Standards (IAS) beginning 2005. Furthermore, the long existing rejection of IAS of the U.S. seems to change. Co-ordination of agendas of both standard-setting boards (IASB and Financial Accounting Standard Board (FASB) have been announced. We conclude, that the IASB plays a major role in the field of international harmonisation. This could be explained with achievements of the IASB, as for example the International Organisation of Security Commissions (IOSCO) Endorsement, EU regulation or the recent agreement of FASB and IASB to co-ordinate their work.

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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 between accounting in different accounting systems are discussed, namely the impact of differences on selected indicators of financial analysis.
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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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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
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 the correct accounts records of derivative transactions. The research has the objective to analyze the impact in practical application of International Accounting Standard number 39 related to internal controls and accounting records, through a case in Brazilian Company subsidiary of an European Company. The research started with a theoretical concepts of: internal controls, risks and derivative accounting records, which will be necessary to create a concept structure to analyze the information obtained on case study. The Company Objects of study has derivatives transactions with objective to hedge the risk exposure of exchange variation and commodities price variation. In the Company s organization, the financial and accounting departments have their own formal proceeds and internal controls which handle to the accounting departments the conditions the attend the International Accounting Standard number 39 , additionally the Company has a Risk Committee which develop management strategies, approve the transactions and monitoring the derivative transactions. The concept of Embedded Derivatives and Fair Value were implemented by IAS 39, are necessary to the correct accounting records of derivative transactions.The Management evaluated the Embedded Derivatives based on Contracts analyses. The Fair Value Concept has been used in the Company the derivatives accounting records. The valuation of the derivative, the Management uses a system which makes the future cash flow. When the derivative is a commodity, the value is based on Bolsa Mercantil de Futuros BMF quotation. To attend the IAS 39, the Management adopt proceeds of internal control which disclosure the intention of hedge when derivatives are contracted. The accounting records based on Brazilian GAAP do not disclose the intention of the Management in derivative transactions
Os derivativos são instrumentos utilizados pelas empresas para gerenciar riscos de perdas decorrentes de exposição a alterações de preço, variação cambial, taxas de juros e créditos, que são geradas das suas atividades operacionais. As complexidades do tratamento contábil destas transações geram dificuldades em relação aos controles e a estrutura necessária que uma empresa deve manter para que o correto registro contábil das transações com erivativos. O presente estudo tem como objetiva análise do impacto da aplicação prática da norma internacional de contabilidade IAS 39 nos controles internos e registros contábeis, através de um estudo de caso em uma empresa brasileira subsidiária de uma empresa européia. Inicialmente é efetuada uma pesquisa sobre a teoria: de controles internos, riscos e contabilização de derivativos, que servem como estrutura conceitual para análise das informações coletadas no estudo de caso. A empresa objeto do estudo de caso transaciona com derivativos com o objetivo de efetuar hedge (proteção) das exposições de risco de variação cambial e de preço de commodities. Em sua estrutura organizacional, os departamentos de finanças e de contabilidade, possuem procedimentos formais e de controles que possibilitem ao departamento de contabilidade efetuar os registros contábeis conforme determina a Norma Internacional de Contabilidade IAS 39, adicionalmente a empresa possui um Comite de Riscos que desenvolve as estratégias de gerenciamento, aprova as transações e acompanha as operações com erivativos. Os conceitos de derivativos embutidos e fair value que foram implementados pela norma IAS 39, são necessários para o correto registro das operações com derivativos. A administração da empresa avalia os derivativos embutidos através da análise dos principais contratos da empresa. O conceito de fair value é aplicado na empresa objeto no registro contábil das transações com derivativos. Para obtenção da valorização dos derivativos a administração da empresa objeto utiliza um sistema para efetuar o cálculo do valor presente dos fluxos de caixa futuros. Quando se trata de um commodity, o valor é obtido com base em cotações da Bolsa Mercantil & Futuros BMF. Para o atendimento a Norma Internacional de Contabilidade IAS 39, a administração da empresa objeto do estudo de caso adotou procedimentos de controles que evidenciam sua intenção de hedge ao transacionar com derivativos. Os registros contábeis de acordo com as Normas Contábeis Brasileiras não evidênciam a intenção da administração em transacionar com derivativos
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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 instrumentų naujovės padėjo efektyviau paskirstyti riziką tarp skolininkų ir investuotojų. Tačiau kai kurie finansiniai instrumentai gali būti susiję su sandoriais, kurie daro įtakos bendrovės atskaitomybei ir ji nebeparodo tikrosios bendrovės finansinės padėties. Taigi iškyla problema- kaip tinkamai atskleisti ir pateikti finansinius instrumentus, siekiant informuoti suinteresuotus asmenis dėl tikros bendrovės ekonominės būklės. Ženklus finansinių priemonių naudojimo augimas paskatino užsienio autorius nagrinėti finansinių instrumentų atskleidimą ir pateikimą, kai tuo tarpu Lietuvoje dar tik pradedama taikyti finansinių instrumentų pateikimo praktika. TASV išleido standartus, kaip turi būti pateikiamos finansinės priemonės, tačiau bendrovėms visgi iškyla problema: koks yra išvestinių priemonių poveikis įmonių veiklai ir kaip tam tikri išvestiniai instrumentai susiję su tam tikra rizika. Tyrimo... [toliau žr. visą tekstą]
The dynamic nature of international financial markets led the wide-ranging using of full range of financial instruments, from simple traditional instruments such as bonds, to various forms of derivatives such as interest rate swaps. Such public and such private sector entities in their activities using a wide range of financial instruments, beginning such as payables and receivables, and ending with complex instruments, foreign exchange transactions in which hedged foreign currency liabilities. Financial instruments innovation contributed more efficient allocation of risk between borrowers and investors. However, some financial instruments may involve transactions that affect the company's accounts and it don’t show the true financial position. This raises the problem-how to detect and provide the financial instruments in order to inform stakeholders of a company's economic condition. Significant financial instrument using growth led foreign authors encouraged the financial instruments disclosure and presentation, while in Lithuania is just the beginning of financial instruments practice. The IASB has released standards for financial instruments disclosure, but companies still poses problems: what is the derivatives influence to the businesses and how some certain derivatives are associated with some risk. The object of research - the financial instruments accounting. The aim – to disclose the presentation of financial instruments, which reflect the true and fair the... [to full text]
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Books on the topic "International Accounting Standard (IAS) 41"

1

Committee, International Accounting Standards. Income Taxes: International Accounting Standard IAS 12 (revised). London: International Accounting Standards Committee, 1996.

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Pellens, Bernhard. Internationale Rechnungslegung: IFRS 1 bis 7, IAS 1 bis 41, IFRIC-Interpretationen, Standardentwürfe : mit Beispielen, Aufgaben und Fallstudie. 6th ed. Stuttgart: Schäffer-Poeschel, 2006.

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Lenz, Thomas. Grundsätze steuerlicher Gewinnermittlung unter dem Einfluss der IAS, IFRS. Frankfurt, M: P. Lang, 2007.

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Lenz, Thomas. Grundsätze steuerlicher Gewinnermittlung unter dem Einfluss der IAS, IFRS. Frankfurt, M: P. Lang, 2007.

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International Accounting Standards Committee. Pension plan assets: Proposed limited revisions to international accounting standard : IAS 19 (revised 1998) employee benefits. London: International Accounting Standards Committee, 2000.

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Board, Accounting Standards. IASB proposals on amendments to International Accounting Standard (IAS)19 Employee benefits: Actuarial gains and losses, group plans and disclosures. Kingston upon Thames: ASB Publications, 2004.

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International Accounting Standards Committee., ed. Income tax consequences of dividends: Proposed limited revisions to international accounting standard : IAS 12 (revised 1996) income taxes. London: International Accounting Standards Committee, 2000.

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International Accounting Standards Committee., ed. Proposed limited revisions to international accounting standard: IAS 39 financial instruments : recognition and measurement and other related standards. London: International Accounting Standards Committee, 2000.

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Book chapters on the topic "International Accounting Standard (IAS) 41"

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Flower, John, and Gabi Ebbers. "The Anatomy of an International Accounting Standard: IAS 1." In Global Financial Reporting, 332–44. London: Macmillan Education UK, 2002. http://dx.doi.org/10.1007/978-1-137-10538-7_14.

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Gonçalves, Rute, and Patrícia Teixeira Lopes. "International Accounting Standard 41 Agriculture." In Accounting for Biological Assets, 3–11. Routledge, 2017. http://dx.doi.org/10.4324/9781351246828-2.

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Conference papers on the topic "International Accounting Standard (IAS) 41"

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

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The accounting rules related to revenues’ recognition and measurement have not been changed for many years, and have been listed in International Accounting Standard 18 – Revenues, which has been in use since 1984. Practice has shown that the standard is no longer an adequate basis for revenue recognition and therefore the International Accounting Standards Board (IASB) in cooperation with American FASB has created and published a new accounting standard that addresses the issue of revenue recognition – IFRS 15 – Revenues from Contracts with Customers. This standard supersedes the application of IAS 18 as of January 1, 2018. Since revenue is a very important element in determining the profit or loss of an entity and therefore its performance, preparers of financial statements should pay full attention to accounting principles related to revenues’ recognition and measurement while preparing financial statements. New accounting standard for revenues introduces certain innovations in the field of revenue calculation as well as in time of revenues’ recognition. These changes will have a significant impact on the amount of revenues for certain industries, such as the telecommunications and construction industry, which have significant share of revenues from contracts with customers. The aim of the research is to identify the challenges and problems that appears in the initial phase of application of a new standard on revenues such as; the need to consider a larger volume of documentation, inadequate existing IT infrastructure, multiple sources of documentation that must be considered in revenue recognition, including commercial, legal and financial documentation etc. In addition, we plan to identify benefits form the application of the new standard for the entities preparing the financial statements. In this context, it is expected to identify the sectors that have the most dilemmas in the application of this standard and to propose potential solutions to address these problems.
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