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Relevant bibliographies by topics / International accounting standards

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Academic literature on the topic 'International accounting standards'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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Journal articles on the topic "International accounting standards"

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BARTH, MARY E., WAYNE R. LANDSMAN, and MARK H. LANG. "International Accounting Standards and Accounting Quality." Journal of Accounting Research 46, no. 3 (2008): 467–98. http://dx.doi.org/10.1111/j.1475-679x.2008.00287.x.

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Zeff, S. A. "Applying International Accounting Standards." International Journal of Accounting 35, no. 2 (2000): 289. http://dx.doi.org/10.1016/s0020-7063(00)00069-8.

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Hoogendoorn, Martin N. "Applying International Accounting Standards." International Journal of Accounting 39, no. 1 (2004): 113–15. http://dx.doi.org/10.1016/j.intacc.2003.12.005.

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Dr., G. Karthikeyan. "INTERNATIONAL ACCOUNTING STANDARDS – AN OVERVIEW." International Journal of Multidisciplinary Research and Modern Education 2, no. 2 (2016): 346–50. https://doi.org/10.5281/zenodo.167825.

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<em>Accounting is the language of business. The language must convey the same meaning to all the users of accounting information. Financial statements are prepared to ascertain the financial results of business operations and financial position of the organisation at the end of the accounting period. They are utilized by different groups of persons in a variety of ways. They, however, cannot provide credible and consistent information which are essential for comparing the organization’s performances over a period of time or comparing performances of two similar organizations, due to the varyin

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Kostyuchenko, Valentina, Alyona Malinovskaya, and Anastasiia Mamonova. "Cryptocurrencies Accounting under International Standards." Modern Economics 21, no. 1 (2020): 122–28. http://dx.doi.org/10.31521/modecon.v21(2020)-19.

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Donnelly, Shawn. "The International Accounting Standards Board." New Political Economy 12, no. 1 (2007): 117–25. http://dx.doi.org/10.1080/13563460601068875.

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Zeff, Stephen A. "International accounting standards: survey 2000." International Journal of Accounting 36, no. 3 (2001): 376–77. http://dx.doi.org/10.1016/s0020-7063(01)00111-x.

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Flower, John. "Rechnungslegung nach international accounting standards." International Journal of Accounting 33, no. 5 (1998): 660–63. http://dx.doi.org/10.1016/s0020-7063(98)90019-x.

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Reinstein, Alan, Thomas R. Weirich, and Joseph H. Goodwin. "SEC proposes international accounting standards." Journal of Corporate Accounting & Finance 11, no. 6 (2000): 33–39. http://dx.doi.org/10.1002/1097-0053(200009/10)11:6<33::aid-jcaf8>3.0.co;2-k.

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Rouse, Robert W. "Update: Harmonizing international accounting standards." Journal of Corporate Accounting & Finance 9, no. 4 (1998): 101–5. http://dx.doi.org/10.1002/jcaf.3970090410.

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Dissertations / Theses on the topic "International accounting standards"

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

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Bigoy, Céline. "Les IAS (International Accounting Standards)." [S.l.] : [s.n.], 2003. http://www.enssib.fr/bibliotheque/documents/dessid/rrbbigoy.pdf.

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Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Villeurbanne, ENSSIB : 2003. Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Lyon 1 : 2003.

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Edelmann, Gerhard. "International Accounting Standards and Changes in Accounting Terminology." Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare

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Chen, Feng, and 陳峰. "Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B42576131.

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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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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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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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Chen, Feng. "Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness /." Click to view the E-thesis via HKUTO, 2001. http://sunzi.lib.hku.hk/hkuto/record/B42576131.

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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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Srijunpetch, S. "The implementation of international accounting standards in Thailand." Thesis, University of Manchester, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.494737.

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Books on the topic "International accounting standards"

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International Accounting Standards Committee. International accounting standards. International Accounting Standards Committee, 1996.

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Robertson, Luisa. Financial accounting: International standards. 4th ed. CIMA, 2003.

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International Accounting Standards Committee., ed. International accounting standards explained. Wiley, 2000.

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Keith, Alfredson, ed. Applying international accounting standards. Wiley & Sons Australia, 2005.

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Cairns, David. Applying international accounting standards. 2nd ed. Butterworth, 1999.

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Chartered Institute of Management Accountants. International accounting standards 1993. CIMA, 1993.

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David, Cairns. Applying international accounting standards. 3rd ed. Tolley LexisNexis, 2002.

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Peng, Songlan. Chinese accounting standards: The harmonization of Chinese accounting standards with international accounting standards. VDM, Müller, 2007.

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Holt, Paul E. International accounting. 5th ed. Dame, 2001.

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Research, Lafferty Business. International accounting databook. Lafferty Publications, 1992.

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Book chapters on the topic "International accounting standards"

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Eggloff, Frank. "International Accounting Standards." In Bilanzierung nach HGB, US-GAAP und IAS im Vergleich. Gabler Verlag, 1999. http://dx.doi.org/10.1007/978-3-322-82755-5_3.

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Bossert, Rainer, and Ulrich L. Manz. "International Accounting Standards." In Physica-Lehrbuch. Physica-Verlag HD, 1997. http://dx.doi.org/10.1007/978-3-642-61494-1_15.

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Haas, Ingeborg. "International Accounting Standards." In Rückstellungen. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6635-3_12.

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Saw, Paul. "International Accounting Standards Board." In Encyclopedia of Corporate Social Responsibility. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_618.

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Höhne, Frank. "Anhänge – International Accounting Standards." In Praxishandbuch Operational Due Diligence. Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-00684-6_6.

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Pagell, Ruth A., and Michael Halperin. "Accounting Standards and Practices." In International Business Information. Routledge, 2024. http://dx.doi.org/10.4324/9781315062174-4.

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James, Tom. "International Accounting Standards for Derivatives." In Energy Price Risk. Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9781403946041_18.

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Glaum, Martin, and Udo Mandler. "Die International Accounting Standards (IAS)." In Rechnungslegung auf globalen Kapitalmärkten. Gabler Verlag, 1996. http://dx.doi.org/10.1007/978-3-322-82427-1_7.

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Maggioni, Massimiliano, and Giuseppe Turchetti. "International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)." In Springer Texts in Business and Economics. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-319-52851-9_28.

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Jensen, Gwenda R. "International Public Sector Accounting Standards (IPSAS)." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2280.

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Conference papers on the topic "International accounting standards"

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Zhao, Yang. "The Convergence of Chinese Accounting Standards with International Standards." In Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/icoeme-19.2019.16.

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DUÇI, Ejona. "Applying National Accounting Standards, International Accounting Standards, and Strategic Management Accounting Costing Techniques in Durres SMEs in Albania." In 4th International Conference on Research in Management. Acavent, 2022. http://dx.doi.org/10.33422/4th.icrmanagement.2022.06.100.

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"INTERNATIONAL CONVERGENCE OF ACCOUNTING STANDARDS IN CHINA." In WISSENSCHAFTLICHE ERGEBNISSE UND ERRUNGENSCHAFTEN: 2020. European Scientific Platform, 2020. http://dx.doi.org/10.36074/25.12.2020.v1.30.

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Suzuki, Daisuke, and Junpei Yamada. "Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.

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Voitenko, V. O. "Comparative characteristics of international and national inventory accounting standards." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-20-21.

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Khan, Shoaib, and Yang Qing Xiang. "Notice of Retraction: Convergence of Japanese accounting standards with International Financial Reporting Standards." In 2010 2nd IEEE International Conference on Information Management and Engineering (ICIME 2010). IEEE, 2010. http://dx.doi.org/10.1109/icime.2010.5477512.

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Shimon, Violetta. "NATIONAL ACCOUNTING STANDARDS OF UKRAINE AND INTERNATIONAL FINANCIAL REPORTING STANDARDS: CHARACTERISTICS, MAIN DIFFERENCES." In EDUCATION AND SCIENCE OF TODAY: INTERSECTORAL ISSUES AND DEVELOPMENT OF SCIENCES, chair Gabriella Loskorikh. European Scientific Platform, 2025. https://doi.org/10.36074/logos-09.05.2025.014.

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Darnowska, Magdalena. "International accounting standards in assessing the financial condition of business entities." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.33.

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The article describes the impact of International Accounting Standards on the assessment of the financial condition of business entities. In Poland, the provisions of the Accounting Act are mandatory. In the absence of regulations in the Act, the company should be guided by national accounting standards, and only then by International Accounting Standards. However, all companies listed on the stock exchanges of the Member States of the European Union, and thus also on the Warsaw Stock Exchange, must prepare consolidated financial statements in accordance with IFRS. The Polish Accounting Act al

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Munteanu, Adrian, Doina Fotache, and Octavian Dospinescu. "Information Systems Security Risk Assessment: Harmonization with International Accounting Standards." In 2008 International Conference on Computational Intelligence for Modelling Control & Automation. IEEE, 2008. http://dx.doi.org/10.1109/cimca.2008.26.

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Komarovska, Anna, and Alina Rybaniuk. "Current issue of implementing international business analysis." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.96.

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In this article, we have touched upon the highly relevant topic of the importance of implementing international business analysis standards in Ukraine. This study analysed the prerequisites that led to the introduction of specific international standards, the standards that have been introduced since Ukraine's independence and in which areas they were primarily introduced, and the impact of various aspects of a particular standard on the future of business analysis in the country's financial sector.

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Reports on the topic "International accounting standards"

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ตุลยาเดชานนท์, สุจิตรา. การวิเคราะห์เชิงเปรียบเทียบในการวัดผลการดำเนินงานของธุรกิจลีสซิ่งในประเทศไทย : โครงการวิจัย. คณะพาณิชยศาสตร์และการบัญชี จุฬาลงกรณ์มหาวิทยาลัย, 2006. https://doi.org/10.58837/chula.res.2006.20.

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โครงการวิจัยเรื่อง “การวิเคราะห์เชิงเปรียบเทียบในการวัดผลการดำเนินงานของธุรกิจลีสซิ่งในประเทศไทย” มุ่งเน้นทำการศึกษาเกี่ยวกับวิธีการรับรู้ทางบัญชีของธุรกิจลีสซิ่งที่ดำเนินกิจการเกี่ยวกับการเช่าซื้อรถยนต์ และจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย ระหว่างปี พ.ศ. 2545 ถึง 2547 โดยทำการวิเคราะห์เปรียบเทียบกับมาตรฐานการบัญชีของสหรัฐอเมริกาฉบับที่ 13 (Statements of Financial Accounting Standard [SFAS] No. 13) มาตรฐานการบัญชีระหว่างประเทศฉบับที่ 17 (International Accounting Standards [IAS] No. 17) และมาตรฐานการบัญชีไทยฉบับที่ 29 (Thai Accounting Standard [TAS] No. 29) “การบัญชีสำหรับสัญญาเช่าระยะยาว”

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Bastidas Hernández, Fernanda. Diferencias normativas en el tratamiento contable y fiscal de ingresos. Ediciones Universidad Cooperativa de Colombia, 2022. http://dx.doi.org/10.16925/gcnc.41.

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La presente nota de clase tiene por objetivo analizar el marco normativo respecto al reconocimiento y la medición de los ingresos bajo los estándares internacionales de información financiera para el Grupo 2 vs. ingresos bajo las normas tributarias para efecto de declaración de renta en Colombia. Las Normas Internacionales de Información Financiera (NIIF) corresponden a los principios contables y estándares técnicos establecidos por la International Accounting Standards Board (IASB), cuyo objetivo consiste en armonizar la normativa contable en el ámbito internacional. Es pertinente resaltar qu

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Chepeliev, Maksym. A Revised CO2 Emissions Database for GTAP. GTAP Research Memoranda, 2022. http://dx.doi.org/10.21642/gtap.rm37.

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Since GTAP 5 Data Base, a special satellite account that estimates CO2 emissions from fossil fuel combustion has been developed (Lee, 2002). A corresponding approach to the estimation of emissions has remained unchanged since then and relies on the Tier 1 method of the 1996 IPCC Guidelines (IPCC/OECD/IEA, 1997). However, a number of concerns regarding discrepancies between GTAP CO2 emissions data and other international data sources, such as EDGAR and IEA, have been raised. In this paper, we compare GTAP CO2 emissions data with other international data sources and quantify the revealed discrep

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Banerjee, Onil, Martin Cicowiez, Renato Vargas, and Mark Horridge. The Integrated Economic-Environmental Modelling Framework: An Illustration with Guatemala's Forest and Fuelwood Sectors. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0011777.

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This paper develops and operationalizes the Integrated Economic-Environmental Modelling (IEEM) platform which integrates environmental data organized under the first international standard for environmental-economic accounting with a powerful economy-wide modelling approach. IEEM enables the ex-ante economic analysis of public policies and investment on the economy and the environment in a quantitative, comprehensive and consistent framework. IEEM elucidates the two-way interrelationships between the economy and environment, considering how economic activities depend on the environment as a so

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Jameel, Yusuf, Paul West, and Daniel Jasper. Reducing Black Carbon: A Triple Win for Climate, Health, and Well-Being. Project Drawdown, 2023. http://dx.doi.org/10.55789/y2c0k2p3.

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Black carbon – also referred to as soot – is a particulate matter that results from the incomplete combustion of fossil fuels and biomass. As a major air and climate pollutant, black carbon (BC) emissions have widespread adverse effects on human health and climate change. Globally, exposure to unhealthy levels of particulate matter, including BC, is estimated to cause between three and six million excess deaths every year. These health impacts – and the related economic losses – are felt disproportionately by those living in low- and middle-income countries. Furthermore, BC is a potent greenho

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International Public Sector Accounting Standards Implementation Road Map. Asian Development Bank, 2023. http://dx.doi.org/10.22617/tcs230470.

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This report acts as a roadmap for the phased implementation of International Public Sector Accounting Standards (IPSAS) in Uzbekistan as part of reform initiatives to bolster transparency, better understand its finances, and improve decision-making. Outlining why implementing IPSAS will take over a decade, it assesses current public financial management and how to close accounting standard gaps. It underscores the need for dedicated project management and sets out potential reform program risks. It details the four-step implementation process and explains why IT systems should be integrated to

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