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Journal articles on the topic 'International Accounting Standards 38'

Author: Grafiati

Published: 4 June 2021

Last updated: 9 February 2022

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1

Maria Ienciu, Nicoleta, and Dumitru Matiş. "Inflection points in the development of IAS 38." Journal of Financial Reporting and Accounting 12, no. 1 (July 1, 2014): 62–75. http://dx.doi.org/10.1108/jfra-04-2012-0014.

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Purpose – This paper aims to identify the main inflexion points recorded into development of international accounting standards, case of IAS 38. Design/methodology/approach – The paper takes the form of a conceptual discussion and graphical analysis. The main research method consisted of identifying reference moments, known as inflection points, in the evolution of accounting rules issued by the International Accounting Standards Board and formulating a general framework of testing inflection points’ theory in the development of IAS 38. Findings – The paper highlights the reference moments recorded in the evolution of IAS 38 through the creation of inflexion points’ theory in the field of accounting regulations. Originality/value – According to the authors’ knowledge, this is an original study whose results have implications into accounting regulations field, as in this area, such a theory has not been applied.

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YASYSHENA, Valentyna. "STRUCTURE AND VALUATION OF INTANGIBLE ASSETS AT DIFFERENT LEVELS OF STANDARDIZATION." WORLD OF FINANCE, no. 1(58) (2019): 145–56. http://dx.doi.org/10.35774/sf2019.01.145.

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Introduction. Today, due to the large number of types of intangible assets that are presented in the valuation and accounting standards of different levels, it is difficult to determine their objective assessments. Purpose. The article is devoted to the research and systematization of IA objects, presented in the international, European and national standards of expert assessment and accounting, with the aim to find the ways of domestic standards improvement, as well as management of IA at the enterprise. Results. The structure of the IA objects, which are described in the International Standard for Assessments 210 “Intangible Assets”, the European Standards for Evaluation of the TEGoVA, the Professional Standards for the Evaluation of RICS, the National Standard No. 4 “Appraisal of Intellectual Property Rights”, the International Accounting Standard 38, Intangible Assets, and the Standards of Accounting 8 “Intangible Assets”, is analyzed. It is established that the objects of IA are shown in the international and national accounting standards, which are reflected in the accounting and financial statements of the entity, but they do not fully cover the market value of the enterprise. The list of objects of IA, which is not given in P (C) BO 8, is marked out and described, and accordingly they are not reflected in the financial statements of the enterprise. The article proposes a list of IA, which was formed on the basis of study of the nternational, European and national standards of expert assessment and can be taken into account by the enterprise for the estimation of business value and needs of IAmanagement. Conclusions. It is noted that the assessment of IA is not a sufficiently developed direction of professional property valuation; therefore, there is a need to mprove the National Standard 4 “Appraisal of Intellectual Property Rights” from its approximation to international practice. It has been determined that a standard for the assessment of IA, which will regulate not only the evaluation of intellectual property objects, but also other IA objects, which will be used in international practice, taking into account contemporary economic development, will be developed. The results of this article outlined the directions of further research in the area of improving the methodology of IA assessment.

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Alhabshi, Syed Musa, Hafiz Majdi Ab Rashid, Sharifah Khadijah Syed Agil, and Mezbah Uddin Ahmed. "Financial reporting of intangible assets in Islamic finance." ISRA International Journal of Islamic Finance 9, no. 2 (December 4, 2017): 190–95. http://dx.doi.org/10.1108/ijif-08-2017-0021.

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Purpose This paper aims to address the financial reporting dimensions of intangible assets with specific reference to International Accounting Standards (IAS) 38 as well as relevant International Financial Reporting Standards (IAS 38 exclusion) that are embedded within intangible assets. These have implications for Islamic financial assets with identifiable and measurable intangible components. Design/methodology/approach The study uses the qualitative research method by way of interviews followed by focus group discussions with professional accountants/accounting academics and Sharīʿah scholars/advisors from academia, the industry and regulatory bodies. Analysis of relevant literature is made to understand the subject matter and Sharīʿah-related issues. Findings The study observes that the accounting dimensions of tangible assets are generally consistent with Sharīʿah requirements. However, significant variation arises when the dimensions of intangible assets are represented in financial assets. Research limitations/implications The paper presents an exploratory in-depth analysis within the context of intangible assets as specified in IAS 38. Originality/value The paper elucidates the comparative accounting dimensions and Sharīʿah requirements in reporting financial assets.

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Nwogugu, Mike. "Real options, enforcement of goodwill/intangibles rules, and associated behavioural issues." Journal of Money Laundering Control 18, no. 3 (July 6, 2015): 330–51. http://dx.doi.org/10.1108/jmlc-02-2014-0008.

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Purpose – The purpose of this paper is to introduce new economic psychology theories that can explain fraud, misconduct and non-compliance that may arise from the implementation and enforcement of accounting standards codification (ASC) 805/350, international financial reporting standards (IFRS) 3R and IAS-38. Design/methodology/approach – The approach is entirely theoretical. The paper analyzes existing theories about real options and enforcement of regulations/statutes, and introduces new psychological biases that can arise. Findings – The real options approach suggested for handling the enforcement of goodwill/intangibles regulations is not effective. Research limitations/implications – The research is limited to international accounting standards board (IASB)/IFRS and financial accounting standards board (FASB) accounting standards. Originality/value – The critiques and theories developed in the paper can be used in the analysis of selection of disputes for litigation, anti-corruption programs and regulation of transactions that are susceptible to fraud.

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Hassan, Mohammed Saeed, Adel M. Sarea, and Gagan Kukreja. "Testing the Level of Compliance of International Accounting Standard IAS 38: Evidence from Bahrain." Accounting and Finance Research 8, no. 3 (July 25, 2019): 136. http://dx.doi.org/10.5430/afr.v8n3p136.

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This research aims to examine the level of compliance of International Accounting Standard 38 (IAS 38, intangible assets) among the listed companies of Bahrain Bourse. This paper employs the method of equal weighted disclosure index to determine if the listed firms are complying with the disclosure requirements of the IAS 38. The required data for the year 2016 has been obtained from Bloomberg. The research found that firms have a compliance of 35.4%. The regression analysis results showed that there is a correlation between IAS 38 disclosure and the size of audit firms, leverage, profitability and industry type. There is a lack of relationship between IAS 38 disclosure and age & size of the company. This research serves as the basis of a future study on IAS 38 in different countries in emerging markets.In order to assure high performance and implementation of IAS 38, all firms listed in Bahrain Bourse ought to increase the level of compliance.

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Mnif Sellami, Yosra, and Marwa Tahari. "Factors influencing compliance level with AAOIFI financial accounting standards by Islamic banks." Journal of Applied Accounting Research 18, no. 1 (February 13, 2017): 137–59. http://dx.doi.org/10.1108/jaar-01-2015-0005.

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Purpose The purpose of this paper is to investigate the compliance level of Islamic banks with disclosure accounting standards in some Middle East and North African countries, and most importantly to analyse the factors associated with compliance. Design/methodology/approach This study uses a self-constructed checklist of 203 items to measure the compliance of 38 Islamic banks with disclosure accounting standards during the 2011-2013 period. A multivariate regression analysis is used to determine significant factors influencing the extent of this compliance. Findings The results show a wide variation in compliance levels among the disclosure accounting standards and reveal that compliance is positively related to the listing status, the existence of an audit committee, the bank’s age and the country of domicile. Research limitations/implications This study analyses the compliance level with only disclosure accounting standards. It remains to future research to examine compliance with all Accounting and Auditing Organization for Islamic Financial Institutions’ Financial Accounting Standards (AAOIFI FAS). Moreover, the explanatory power of the model remains modest. This connotes the existence of omitted variables that could be explored in future research. Practical implications The research contributes to the international financial accounting literature about the banking industry. The results are relevant for researchers, accounting professionals, stakeholders, standard-setters and regulatory bodies that are concerned with Islamic banks’ disclosures. Originality/value Although AAOIFI was established since 1991, very few empirical studies about compliance with the FAS have been undertaken. To the authors’ knowledge, there are no studies that investigated the determinants of compliance level with AAOIFI FAS. Then, this study concentrates on disclosure accounting standards (FAS 1 and FAS 5) with a high risk of non-compliance.

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Tang, Qingliang, Huifa Chen, and Zhijun Lin. "How to measure country-level financial reporting quality?" Journal of Financial Reporting and Accounting 14, no. 2 (October 3, 2016): 230–65. http://dx.doi.org/10.1108/jfra-09-2014-0073.

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Purpose The purpose of this study is to measure the financial reporting quality of 38 main countries (regions) in the world from 2000 to 2014. Design/methodology/approach This paper uses six accounting and auditing indicators to construct a comprehensive index for the measurement of country-level financial reporting quality. To test the validity of the methodology, the index to test institutional impacts on national financial reporting quality is used. Findings It was found that the results are consistent with the predictions and previous studies. The evidence suggests that the quality measure in this paper is innovative and appropriate and can provide a useful tool for researchers who are concerned with financial reporting quality at the country level. Originality/value The study is the first in the literature to use both accounting and auditing data to construct financial reporting quality indicators. The study should help international investors assess investment risks in foreign financial markets so as to make an informed decision. In addition, the diversity of financial reporting practices documented in the paper should prompt market regulators, accounting standard setters and professional accounting bodies to reinforce the efforts on international convergence of accounting and financial reporting standards and practices.

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Diadiun, O. O. "The Accounting Policies of Enterprises for Intangible Assets: The Basic Principles and Features of Formation." Business Inform 12, no. 515 (2020): 302–9. http://dx.doi.org/10.32983/2222-4459-2020-12-302-309.

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The article is aimed at examining the theoretical-practical bases of formation of accounting policy for intangible assets of enterprise, taking into account the conceptual basis of financial statements – either UAS (Ukrainian Accounting Standards) or IFRS (International Financial Reporting Standards). The analysis and generalization of the requirements of regulations, as well as scientific works of many scholars on understanding the essence of the concept of «accounting policy» were carried out. Two key directions of understanding of accounting policy by domestic scholars are allocated: the closer specified one (description of alternative solutions) and the wide one (disclosure of an additional array of information in addition to choosing from the permitted alternatives). The author’s own approach to understanding the accounting policy in terms of intangible assets is proposed: it is a description of the decisions chosen by the enterprise from a number of alternatives stipulated by the standards (UAS or IFRS), regarding the recognition, valuation, submission and disclosure of information about intangible assets, as well as other aspects deemed essential. The approaches of domestic scholars to identify the main elements of accounting policy related to intangible assets are considered. On the basis of the study of alternative requirements of IAS 38, a minimum set of elements of the enterprise’s accounting policy for intangible assets is proposed, as well as key differences in approaches to the preparation of accounting policies under the UAS compared to the IFRS are defined. The appropriateness of disclosure of tax aspects in accounting policy is analyzed. Approaches to improving accounting policy and ensuring its innovative nature through the presentation of independent decisions of the enterprise on disclosure of information about intangible assets in the broad sense of this concept are proposed. It is recommended to disclose information on the identification of classes of the implicit innovation-oriented assets, approaches to valuation and monitoring of these assets outside of traditional accounting methods, as well as disclosure channels for such assets.

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Agoes, Sukrisno. "ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA." Media Riset Akuntansi, Auditing dan Informasi 3, no. 3 (December 18, 2007): 309. http://dx.doi.org/10.25105/mraai.v3i3.1796.

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<p class="Style1"><strong><em>The need of the user of financial report on the financial information that is free </em></strong><strong><em>from information risk, can only be fulfilled through auditing of the financial report, by </em></strong><strong><em>the independent public accountant. In the level of either national or intemational show </em></strong><strong><em>the other ways around. The national level, the result of peer review on auditors' </em></strong><strong><em>working papers 38 Freezing Operational Activity Banks (BBKU) revealed the high </em></strong><strong><em>degree ofviolation in the standard of fieldwork. In the International level, is the breakout </em></strong><strong><em>of the cases of Enron-Arthur Anderson, World Com-Adhur Anderson, Xerox and </em></strong><strong><em>Merck, which showed the violation of auditor's independence.</em></strong></p><p class="Style1"><strong><em>This paper will try to describe how performance of Public Accounting Firms </em></strong><strong><em>which are member of Capital Market's Accountant Forum in Indonesia. These perfor-</em></strong><strong><em>mance will be evaluated in Auditing Standards and Quality Conticl Implementation.</em></strong></p><strong><em>Keywords: Financial report, auditing standard, quality control, public accounting firm's </em></strong>

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van Buuren, Joost, Christopher Koch, Niels van Nieuw Amerongen, and Arnold M. Wright. "The Use of Business Risk Audit Perspectives by Non-Big 4 Audit Firms." AUDITING: A Journal of Practice & Theory 33, no. 3 (March 1, 2014): 105–28. http://dx.doi.org/10.2308/ajpt-50760.

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SUMMARY: This study investigates the role of business risk perspectives in the audit of smaller and medium-sized entities (SMEs) by small and medium-sized audit practices (SMPs). The research is important, since we have little knowledge of how SMPs utilize business risk factors, and there is a current debate about the need for proportionally applying auditing standards, including standards on business risks, in the audit of SMEs. We conduct 38 interviews with Dutch and German auditors of both small and medium-sized audit practices to capture a variety of different audit environments. We develop a model that considers a continuum of audit approaches ranging from a substantive-based audit approach to a full-scope business risk audit, and observe a limited and heterogeneous application of business risk perspectives by SMP auditors. We find that client complexity, enforcement by audit supervisory authorities, relative emphasis on book-tax alignment in different countries, and investments in audit technology are important factors explaining the use of business risk perspectives. The findings imply a need to provide auditors with sufficient flexibility to proportionally adjust their audit approaches in the application of international audit standards under varying client and audit firm conditions.

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Sayumwe, Michel, and Claude Francoeur. "Who Really Benefits from Mandatory Adoption of IFRS? A Closer Look at Preparers and Users of Financial Information." Research in Applied Economics 9, no. 1 (March 30, 2017): 1. http://dx.doi.org/10.5296/rae.v9i1.10900.

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Since 1 January 2005, the European Union (EU) has mandated implementation of International Financial Reporting Standards (IFRS) for preparation of consolidated financial statements for EU-listed firms. This paper analyzes the economic impact of mandatory adoption of IFRS on firms, investors, and creditors. Relying on the positive accounting theory, we study the economic impact of the new conceptual framework of financial information from IASB (2010), especially in paragraph OB2, where investors and creditors are designated as the main users of financial information, and QC 38, which assesses whether the benefits of financial information justify the costs associated with its production and use. Our sample is composed of 2,926 European firms that adopted IFRS in 2005. Results show that firm’s cost of capital declines when comparing data before and after IFRS adoption. For creditors, our results suggest that credit rating improves after IFRS adoption. However, we do not notice any significant difference in the quality of accounting earnings for investors.We also test if these results hold in the presence of asymmetric information, financial dependence and family ownership structure. Our results confirm the above trend. We conclude that the market anticipates the content of accounting data, and that mandatory adoption of IFRS has no impact on investors.

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Bodle, Kerry Anne, Patti J. Cybinski, and Reza Monem. "Effect of IFRS adoption on financial reporting quality." Accounting Research Journal 29, no. 3 (September 5, 2016): 292–312. http://dx.doi.org/10.1108/arj-03-2014-0029.

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Purpose The purpose of this paper is to investigate whether International Financial Reporting Standards (IFRS)-based data improve bankruptcy prediction over Australian Generally Accepted Accounting Principles (AGAAP)-based data. In doing so, this paper focuses on intangibles because conservative accounting rules for intangibles under IFRS required managers to write off substantial amounts of intangibles previously capitalized and revalued upwards under AGAAP. The focus on intangibles is also motivated by empirical evidence that financially distressed firms are more likely to voluntarily capitalize and make upward revaluations of intangibles compared with healthy firms. Design/methodology/approach This paper analyses a sample of 46 bankrupt firms and 46 non-bankrupt (healthy) firms using a matched-pair design over the period 1991 to 2004. The authors match control firms on fiscal year, size (total assets), Global Industry Classification Standard-based industry membership and principal activities. Using Altman’s (1968) model, this paper compares the bankruptcy prediction results between bankrupt and non-bankrupt firms for up to five years before bankruptcy. In the tests, the authors use financial statements as reported under AGAAP and two IFRS-based data sets. The IFRS-based datasets are created by considering the adjustments on the AGAAP data required to implement the requirements of IAS 38, IFRS 3 and IAS 36. Findings This paper finds that, under IFRS, Altman’s (1968) model consistently predicts bankruptcy for bankrupt firms more accurately than under AGAAP for all of the five years prior to bankruptcy. This greater prediction accuracy emanates from smaller values of the inputs to Altman’s model due to conservative accounting rules for intangibles under IFRS. However, this greater accuracy in bankruptcy prediction comes with larger Type II errors for healthy firms. Overall, the results provide evidence that the switch from AGAAP to IFRS improves the quality of information contained in the financial statements for predicting bankruptcy. Research limitations/implications Small sample size and having data available over the required period may limit generalizability of findings. Originality/value Although bankruptcy prediction is one of the primary uses of accounting information, the burgeoning literature on the benefits of IFRS adoption has so far neglected the role of IFRS data in bankruptcy prediction. Thus, this paper documents a new benefit of IFRS adoption. In this paper, the authors demonstrate how the restrictions on the ability to capitalize and revalue intangibles enhance the quality of information used to predict bankruptcy. These results provide evidence to international standard setters of what they can expect if their efforts to remove non-restrictive accounting practices for intangibles are abandoned.

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Senteney, David L., Grace H. Gao, and Mohammad S. Bazaz. "Impact of ADR Forms 20-F reconciliation on trading volume." International Journal of Accounting and Information Management 23, no. 3 (August 3, 2015): 253–70. http://dx.doi.org/10.1108/ijaim-03-2014-0014.

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Purpose – This paper aims to investigate the impact of the filing of Form 20-F to the Securities and Exchange Commission (SEC) on short-term trading volume and return by those foreign firms which list their securities in the US Stock Exchanges. Design/methodology/approach – The authors collected 402 American depository receipt (ADR) firms from 38 different countries that listed their securities in the US Stock Exchanges over a 10-year period of 2000-2009. A regression model was used to examine such impact, including the post year 2007 SEC elimination of reconciliation. Findings – This paper found significant abnormal trading volumes and abnormal returns one day, two days and three days following the 20-F report for the sample firms whose financial statements were prepared under both home-country accounting principles and US generally accepted accounting principles (GAAP). Firms originally using international financial reporting standards (IFRS) do not present abnormal return and abnormal trading volume. This indicates that US investors view IFRS to be as high-quality as US GAAP. Research limitations/implications – The findings might be limited to this period and might not draw statistical inference for the future period. This evidence offers support for the SEC’s elimination of the reconciliation requirement to US GAAP. Practical implications – This study was carried out with the aim to investigate whether the release of Form 20-F by ADR firms offers any additional information useful to investors incorporating both abnormal return and trading volume, which is thought to be more sensitive. Originality/value – This paper investigates the short-term return and volume reactions caused by the earnings and equity reconciliation from home-country accounting standards or IFRS to US GAAP for foreign cross-listed firms in the USA.

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Scaccabarozzi, Gianlorenzo, Pietro Giorgio Lovaglio, Fabrizio Limonta, Carlo Peruselli, Mariadonata Bellentani, and Matteo Crippa. "Monitoring the Italian Home Palliative Care Services." Healthcare 7, no. 1 (January 2, 2019): 4. http://dx.doi.org/10.3390/healthcare7010004.

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Background: In Italy, there currently is a lack of reliable and consistent data on home palliative care provided to people near death. Objectives: Monitoring the activities of the Italian Home Palliative Care Services, according to the 2014 national data collection program entitled “Observatory of Best Practices in Palliative Care” and providing process/outcome measures on a subsample (Best Practice Panel), on regulatory standards and on complete/reliable activity data. Design: A data collection web portal using two voluntary internet-based questionnaires in order to retrospectively identify the main care activity data provided within the year 2013 by Home care units. In the Best Practice Panel and International best practices, eligibility and quality measures refer to the national standards of the NL 38/2010. Setting/Subject: Home Palliative Care Services (HPCSs) that provided care from January to December 2013. Results: 118 Home care units were monitored, globally accounting for 40,955 assisted patients within the year 2013 (38,384 cancer patients); 56 (47.5% of 118) were admitted in the Best Practice Panel. Non-cancer (5%) and pediatric (0.4%) patients represented negligible percentages of frail care patients, and a majority of patients died at home (respectively nearly 75% and 80% of cancer and non-cancer patients). Conclusion: The study demonstrated the feasibility of the collection of certified data from Home care services through a web-based system. Only 80% of the facilities met the requirements provided by the Italian NL 38/2010. Moreover, the extension of the palliative care services provided to frail non-cancer and pediatric patients, affected by complex and advanced chronic conditions, is still inadequate in Italy.

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Pinto, Murillo José Torelli, Thamires Arcanja dos Santos, Heitor Laranjeira Vitor, Tiago Oliveira Santos, and Gabriela Felipe da Silva. "O Nível de Evidenciação do Ativo Intangível após a Adoção das IFRS: Estudo em Organizações da B3 e EURONEXT-LISBOA." Revista Eletrônica do Departamento de Ciências Contábeis & Departamento de Atuária e Métodos Quantitativos (REDECA) 6, no. 1 (July 29, 2019): 60–84. http://dx.doi.org/10.23925/2446-9513.2019v6i1p60-84.

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A convergência da contabilidade aos padrões internacionais por meio das Internacional Financial Reporting Standards(IFRS) trouxe alterações significativas tanto na legislação portuguesa quanto na brasileira. Por este motivo o presente estudo teve por objetivo analisar o nível de aderência às exigências de evidenciação obrigatórias do ativo intangível, conforme a IAS 38 (International Accounting Standards) e suas traduções, CPC 04 (Comitê de Pronunciamento Contábil) no Brasil e NCRF 6 (Normalização Contabilística de Relato Financeiro) em Portugal. A população deste estudo compreendeu as companhias abertas não financeiras listadas na B3 e na EURONEXT, a amostra final foi composta por 75 empresas brasileiras e 32 empresas portuguesas. Este trabalho é de natureza qualitativa- descritivo de caráter documental e o tratamento dos dados foi realizado por meio da análise de conteúdo das demonstrações financeiras e notas explicativas referentes ao ano de 2016. Foi determinado o nível de evidenciação obrigatório (NEO) para ser cumprido por cada empresa da amostra, composto por 29 itens. Como resultado, constatou-se que todos os setores analisados atenderam, pelo menos, mais da metade dos itens exigidos pela norma de ativos intangíveis, porém, nenhum deles atendeu plenamente aos requisitos requeridos pela norma. Os setores com maior destaque em conformidade na apresentação dos requisitos solicitados foram Petróleo e Gás com 90% para o Brasil e Utilidade Pública com 96% em Portugal, enquanto os setores de Consumo Cíclico no Brasil com 61% e Saúde em Portugal com 55%, foram os de menor aderência.

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Dyhdalewicz, Anna, and Urszula Widelska. "Accouting and marketing dimensions of innovations." e-Finanse 13, no. 2 (December 1, 2017): 1–13. http://dx.doi.org/10.1515/fiqf-2016-0018.

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AbstractInnovations are an important, although imprecise conceptual category. They are perceived differently depending on the accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main aim of the paper is to identify problems and formulate preliminary research hypotheses connected to the integration of the accounting and marketing functions of an enterprise within the context of the assessment of innovative activities conducted by the entity. Additionally, it is the authors’ intention to draw attention to similarities and differences that occur between the regulations of the national accounting law and the approach of marketing within this domain. For the purposes of the research it has been hypothesized that the integration of the accounting and marketing functions of en enterprise concerning innovation is limited because of different perceptions of sources and results of innovation within these two fields. Assessments of the innovativeness of the same enterprise from the perspective of marketing and from the perspective of accounting are different. This aim has been realized through the use of scientific description based on the analysis of literature concerned mainly with marketing innovation. The perspective of accounting innovation was also analyzed through a literature study and using a comparison study of chosen accounting regulations contained in the Polish Accounting Act and the International Accounting Standard 38 „Intangible Assets”. In conclusion it should be stated that accounting has not defined the concept of „innovation” nor, for the purposes of financial reporting, has not isolated innovation as an asset. In accounting, assets associated with the concept of innovation include intangible assets and tangible resources in fixed assets. Considering the presented approaches to innovation a distinct relationship on the type of incurred expenditures can be noticed: whether the expenses had been incurred for internally generated assets or for their acquisition. Only acquired resources and costs of completed development and development work in progress are a common part for these concepts. The presented initial stage of research also confirmed that from the perspective of accounting and marketing the assessment of the innovation level of an enterprise is not identical. It is assumed that the integration of the accounting and marketing functions within a company may have a positive effect on the process of information management.

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BONDARENKO, Olha, and Iryna MASIUK. "Audit methodology. Formation and write-off of receivables and payables." Economics. Finances. Law, no. 7 (July 30, 2020): 10–13. http://dx.doi.org/10.37634/efp.2020.7.2.

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Introduction. The share of receivables and payables in the structure of the balance sheet has a high percentage, which certainly affects the production process as a whole. Every receivable is someone's accounts payable and vice versa. Each company faced non-payment of debts in any direction. In this article, we will consider the control over settlements with counterparties and the procedure for writing off and forming bad receivables and payables. The purpose of the paper is to study the audit process at the enterprise in the section of receivables and payables. Identify the processes of writing off bad debts. Results. The audit of accounts payable and receivable is relevant in connection with the introduction of the International Accounting Standards in the management of the enterprise, the constant change in the legal framework of Ukraine. Settlements with debtors and creditors for goods and services have a significant impact on the functional activities of the enterprise, so when the audit firm checks all the nuances of accounting in this area, the main factor of fair conclusions is the provision of reliable information. The main source of information is financial statements, where receivables have a significant share in the assets of the balance sheet, and accounts payable in the liabilities of the balance sheet. Conclusion. Debt write-off is an important component in settlements with counterparties. More often than not, we are faced with bad debts. For the correctness of the display of information and write-off of receivables, the company creates a reserve of doubtful debts, which is reflected in account 38 "Reserve of doubtful debts". To write off accounts payable, the company must have important evidence, documents that are approved in accordance with the law.

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Grassa, Rihab. "Deposits structure, ownership concentration and corporate governance disclosure in GCC Islamic banks." Journal of Islamic Accounting and Business Research 9, no. 4 (July 9, 2018): 587–606. http://dx.doi.org/10.1108/jiabr-10-2014-0034.

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Purpose This paper aims to assess the effects of deposits structure and ownership structure on the GCC Islamic banks’ corporate governance disclosure (CGD) practices. Design/methodology/approach The study is based on a sample of 38 Islamic banks operating in five Gulf Cooperation Council (GCC) countries, and the authors observed them over the period from 2006 to 2011. The authors used the transparency and disclosure score, developed by Standard & Poor’s (S&P), to identify the sample’s CGD scores. Findings This paper’s findings suggest that the level of CGD is lower for Islamic banks with higher ownership concentration, for levered Islamic banks and for Islamic banks with greater concentration of nonprofit-sharing investment accounts (PSIA) and is higher for Islamic banks with greater concentrations of PSIA; the Islamic bank size; the bank age; listed bank and the country transparency index. By disaggregating the total CGD into the three sub-categories, the authors are able to specify, also, the components of corporate governance (CG) impacted by various determinants. Research limitations/implications This paper is subject to a number of limitations. First, there is manual scoring of annual reports (subjectivity). Second, the research focuses exclusively on the GCC context and excludes the other Middle East, Southeast Asia and Far East countries, where ownership structure and deposits structure might affect CGD differently. Third, the governance score, which is used in this research, is developed by S&P and does not take into account the characteristics of Islamic banks. Practical implications The findings of this paper suggest many policy implications. First, through the optimization of ownership structure, GCC countries’ regulators have to improve the Islamic banking system’s CG mechanisms through the optimization of ownership structure (dispersed ownership) to promote transparency and disclosure. Second, regulators and policymakers should revise guidelines with the main purpose of protecting PSIA’ holders (considered to be minor shareholders without voting power) through promoting disclosure and transparency. Third, the findings can be useful for many international supervisory bodies, like the Islamic Financial Services Board (IFSB) and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), in evaluating transparency and disclosure standards. Originality/value This study is expected to be useful for all market participants, namely, investors, financial analysts, managers, marker regulators and many international Islamic supervisory bodies, such as the IFSB and AAOIFI, by providing new requirements on CGD in the GCC region and in better understanding its determinants for Islamic banks in this region.

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Pourmohammadi, A., S. J. Russell, R. Bradean, D. B. Ingham, and X. Wen. "A Study of the Airflow and Fibre Dynamics in the Transport Chamber of a Sifting Air-laying System: Part 2 — Fibre Dynamics." International Nonwovens Journal os-9, no. 3 (September 2000): 1558925000OS—90. http://dx.doi.org/10.1177/1558925000os-900306.

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In Part 1 of this paper (International Nonwovens Journal, Summer 2000), the airflow characteristics in the transport chamber of a sifting air-laying system of the Kroyer type [US patent 4,144,619] was reported. In Part 2, the fibre dynamics in the transport chamber of the machine are investigated. These are of major practical importance because they influence the process of web formation. High-speed photography was used to observe fibres in flight and their deposition onto the conveyor belt during web formation using fixed machine conditions. It was established that fibres move intensively in three dimensions at the top of the chamber and as they travel towards the landing area their motion becomes more uniform. Fibre landing behaviour was studied by analysing photographic images. Using standard machine settings, it was established that about 38% of fibres landed end-on before falling down flat onto the conveyor belt (Hit-Fall configuration) and about 30% of fibres landed flat (along their full length) but bounced before coming to rest on the conveyor belt (Hit and Bounce configuration). Fibres were deformed when passing through the top grid, causing permanent deformation that was evident in the fibres landing on the conveyor belt.

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Zeff, S. A. "Applying International Accounting Standards." International Journal of Accounting 35, no. 2 (July 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 (January 2004): 113–15. http://dx.doi.org/10.1016/j.intacc.2003.12.005.

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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 (June 2008): 467–98. http://dx.doi.org/10.1111/j.1475-679x.2008.00287.x.

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Kostyuchenko, Valentina, Alyona Malinovskaya, and Anastasiia Mamonova. "Cryptocurrencies Accounting under International Standards." Modern Economics 21, no. 1 (June 30, 2020): 122–28. http://dx.doi.org/10.31521/modecon.v21(2020)-19.

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Zeff, Stephen A. "International accounting standards: survey 2000." International Journal of Accounting 36, no. 3 (September 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 (January 1998): 660–63. http://dx.doi.org/10.1016/s0020-7063(98)90019-x.

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

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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 (September 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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Magiera, Frank T. "Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings." CFA Digest 32, no. 3 (August 2002): 62–63. http://dx.doi.org/10.2469/dig.v32.n3.1124.

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Ashbaugh, Hollis, and Morton Pincus. "Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings." Journal of Accounting Research 39, no. 3 (December 2001): 417–34. http://dx.doi.org/10.1111/1475-679x.00020.

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Mulugetta, Abraham. "Comparison Of International Accounting Standards, Demand For Multinational Accounting And Implication for International Accounting Harmonization." Journal of Applied Business Research (JABR) 6, no. 3 (October 21, 2011): 26. http://dx.doi.org/10.19030/jabr.v6i3.6287.

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This study discusses practical approach to international accounting conceptualization, reviews literature on international accounting harmonization, and highlights possible reasons for the weak adherence to international accounting standards. It compares specific requirements of the Security Exchange Commission, Financial Accounting Standards Board, International Accounting Standards Committee, Organization for Economic Cooperation & Development, European Economic Community, and the United Nations, on the disclosure of international operations of multinational enterprises in order to determine the degree to which these requirements are similar and by inference, the probably contribution to harmonization.

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Walton, Peter. "Aiming for Global Accounting Standards – The International Accounting Standards Board 2001–2011." Accounting in Europe 13, no. 1 (January 2, 2016): 121–23. http://dx.doi.org/10.1080/17449480.2016.1143958.

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Dobie, Alisdair. "Aiming for global accounting standards: the international accounting standards board, 2001–2011." Accounting and Business Research 46, no. 7 (March 16, 2016): 784–85. http://dx.doi.org/10.1080/00014788.2016.1157920.

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Hora, Judith A., Rasoul H. Tondkar, and Ajay Adhikari. "International accounting standards in capital markets." Journal of International Accounting, Auditing and Taxation 6, no. 2 (January 1997): 171–90. http://dx.doi.org/10.1016/s1061-9518(97)90004-5.

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TAYLOR, STEPHEN L. "International Accounting Standards: An Alternative Rationale." Abacus 23, no. 2 (September 1987): 157–70. http://dx.doi.org/10.1111/j.1467-6281.1987.tb00147.x.

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Kikuya, Masato. "International harmonization of Japanese accounting standards." Accounting, Business & Financial History 11, no. 3 (November 2001): 349–68. http://dx.doi.org/10.1080/713757317.

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de La Martinière, Gérard. "New International Accounting Standards and Insurance." Geneva Papers on Risk and Insurance - Issues and Practice 30, no. 1 (January 2005): 108–13. http://dx.doi.org/10.1057/palgrave.gpp.2510015.

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Zeff, Stephen A. "International accounting principles and auditing standards." European Accounting Review 2, no. 2 (September 1993): 403–10. http://dx.doi.org/10.1080/09638189300000037.

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Adams, Carol A., Pauline Weetman, and Sidney J. Gray. "Reconciling national with international accounting standards." European Accounting Review 2, no. 3 (December 1993): 471–94. http://dx.doi.org/10.1080/09638189300000048.

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Yu, Gwen, and Aida Sijamic Wahid. "Accounting Standards and International Portfolio Holdings." Accounting Review 89, no. 5 (April 1, 2014): 1895–930. http://dx.doi.org/10.2308/accr-50801.

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ABSTRACT Do differences in countries' accounting standards affect global investment decisions? We explore this question by examining how accounting distance, the difference in the accounting standards used in the investor's and the investee's countries, affects the asset allocation decisions of global mutual funds. We find that investors tend to underweight investees with greater accounting distance. Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an event that changed the accounting standards of various country-pairs, we examine how two sources of changes in accounting distance—(1) changes due to IFRS adoption of the investee, and (2) changes due to IFRS adoption in the investor's country—affect global portfolio allocation decisions. We find that the tendency to underinvest in investees with greater accounting distance significantly weakens when accounting distance is reduced, either from an investee's IFRS adoption or from IFRS adoption in the investor's country. The latter finding holds despite the fact that IFRS adoption in the investor's country had no impact on the accounting standards under which the investee firms present their financial information; the only change is in the investor's familiarity with these standards. This suggests that differences in accounting standards affect investor demand by imposing greater information-processing costs on those less familiar with the reporting standards.

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Tarca, Ann. "Book review: Applying international accounting standards." International Journal of Accounting 42, no. 1 (January 2007): 113–16. http://dx.doi.org/10.1016/j.intacc.2006.12.006.

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Tohirovich, Qudbiyev Nodir. "International financial accounting standards in Uzbekistan." ACADEMICIA: An International Multidisciplinary Research Journal 11, no. 4 (2021): 328–33. http://dx.doi.org/10.5958/2249-7137.2021.01062.4.

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Schullery, Nancy M., Linda Ickes, and Stephen E. Schullery. "Employer Preferences for Résumés and Cover Letters." Business Communication Quarterly 72, no. 2 (April 3, 2009): 163–76. http://dx.doi.org/10.1177/1080569909334015.

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This article reports the results of a survey of employers' preferences for résumé style, résumé delivery method, and cover letters. Employers still widely prefer the standard chronological résumé, with only 3% desiring a scannable résumé. The vast majority of employers prefer electronic delivery, either by email (46%) or at the company's Web site (38%), with only 7% preferring a paper copy. Cover letters are preferred by a majority (56%). Preferences regarding résumé style and cover letters were independent of national (USA) vs. multinational geographic range, company size, type of industry, or respondent's job function. Smaller companies prefer résumé delivery by email, and human resources workers prefer delivery using the company's Web site.

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Ali, Muhammad Jahangir, and Kamran Ahmed. "Determinants of accounting policy choices under international accounting standards." Accounting Research Journal 30, no. 4 (November 6, 2017): 430–46. http://dx.doi.org/10.1108/arj-02-2015-0020.

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Purpose The purpose of this paper is to examine the determinants of accounting policy choices under International Accounting Standards (IASs) of listed firms in South Asia. Design/methodology/approach We selected three IASs-based accounting policy choices from 369 listed companies in India, Pakistan and Bangladesh for the financial year 2007-2008. Findings Our results show that firm size, investment opportunity set, leverage and ownership by the general public are significant determinants of accounting policy choice in South Asian countries. However, we do not find a significant relationship between firms’ accounting policy choices and profitability, assets-in-place and taxes. Practical implications Our results suggest that as some flexibility exists in IASB’s accounting standards, this may allow managers to use income-increasing/decreasing methods. There is scope for regulators and standards setters to reduce the alternative methods which are likely improve firms’ reporting quality. Originality/value Our study contributes to the understanding as to what determines managers’ choice of a particular accounting method allowed in IAS.

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Florou, Annita, Urska Kosi, and Peter F. Pope. "Are international accounting standards more credit relevant than domestic standards?" Accounting and Business Research 47, no. 1 (September 26, 2016): 1–29. http://dx.doi.org/10.1080/00014788.2016.1224968.

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McPeak, David, Karen V. Pincus, and Gary L. Sundem. "The International Accounting Education Standards Board: Influencing Global Accounting Education." Issues in Accounting Education 27, no. 3 (January 1, 2012): 743–50. http://dx.doi.org/10.2308/iace-50121.

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ABSTRACT The purpose of this paper is to make readers aware of Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing accounting education and training worldwide. Less than a decade old, the IESs are enforced through the member bodies of the International Federation of Accountants (IFAC) and professional accountancy organizations throughout the world. The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the country where the accountants received their education and training. Differing cultures, languages, and social, educational, and legal systems pose a challenge for developing a globally applicable set of international accounting education standards. Accounting educators can help the IAESB meet this challenge by responding to IAESB exposure drafts, undertaking research relevant to issues being addressed by the IAESB, becoming directly involved in the standard-setting process, and using IAESB standards, practice statements, information papers, and other information on the education and training of professional accountants in developing, assessing, and evolving accounting education programs.

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Hoogendoorn, Martin. "De verplichte naleving van International Accounting Standards." Maandblad Voor Accountancy en Bedrijfseconomie 74, no. 8 (August 1, 2000): 294–96. http://dx.doi.org/10.5117/mab.74.20947.

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Tijdens het schrijven van deze column, op woens-dagmiddag 14 juni, vlak voor de deadline, gaf een blik op het laatste nieuws op de IASC-website een verrassend bericht. Interne marktcommissa-ris Bolkestein meldt dat de Europese Commissie in het document ‘EU Financial Reporting Strategy: the way forward’ de intentie heeft uitge-sproken om voor te stellen dat alle beursgenoteer-de ondernemingen in Europa verplicht zijn uiter-lijk in 2005 hun geconsolideerde jaarrekening op te stellen in overeenstemming met International Accounting Standards (IAS). Dat is nogal wat, zeker ook voor Nederlandse ondernemingen. Want de naleving van IAS in Nederland is nog altijd zeer beperkt.

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Ievdokymov, Victor Valeriiovych, and Sergiy Fedorovych Legenchyk. "Multivariate accounting in international financial reporting standards." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(36) (May 22, 2017): 25–35. http://dx.doi.org/10.26642/pbo-2017-1(36)-25-35.

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Beke, Jeno. "International Accounting Standards Effects on Business Management." Business Management and Strategy 2, no. 1 (May 12, 2011): 3. http://dx.doi.org/10.5296/bms.v2i1.660.

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Papa, Vincent. "A New Era for International Accounting Standards." CFA Institute Magazine 22, no. 6 (November 2011): 50. http://dx.doi.org/10.2469/cfm.v22.n6.18.

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