Relevant bibliographies by topics / International Accounting Standards, International Financial Reporting Standards, Azerbaijan

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'International Accounting Standards, International Financial Reporting Standards, Azerbaijan'

Author: Grafiati
Published: 4 June 2021
Last updated: 18 February 2022

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Journal articles on the topic "International Accounting Standards, International Financial Reporting Standards, Azerbaijan"

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NEEDLES, BELVERD E., MARIAN POWERS, and Sridhar Ramamoorti. "International Financial Reporting Standards." Journal of International Accounting Research 9, no. 1 (January 2010): 57. http://dx.doi.org/10.2308/jiar.2010.9.1.57.

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ALFREDSON, KEITH, KEN LEO, RUTH PICKER, JANICE LOFTUS, KERRY CLARK, VICTORIA WISE, MATT DYKI, and Susan T. Sadowski. "Applying International Financial Reporting Standards." Journal of International Accounting Research 9, no. 2 (January 2010): 70–71. http://dx.doi.org/10.2308/jiar.2010.9.2.70.

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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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Meyer, Lothar. "Insurance and International Financial Reporting Standards." Geneva Papers on Risk and Insurance - Issues and Practice 30, no. 1 (January 2005): 114–20. http://dx.doi.org/10.1057/palgrave.gpp.2510012.

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NEEDLES, BELVERD E., MARIAN POWERS, and Sara York Kenny. "International Financial Reporting Standards: An Introduction." Journal of International Accounting Research 10, no. 1 (January 2011): 130–31. http://dx.doi.org/10.2308/jiar.2011.10.1.130.

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Mislavskaya, N. "International Financial Reporting Standards: Going Concern Assumption." Auditor 6, no. 8 (September 7, 2020): 60–65. http://dx.doi.org/10.12737/1998-0701-2020-60-65.

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The article analyzes the philosophical foundations of scientific accounting knowledge - assumptions about the continuity of the organization. The relevance, the need for a critical assessment of the modern accounting paradigm in the formation of the information society, in the formation of which a certain role is assigned to accounting and accounting (financial) reporting, is substantiated and proved. The author is convinced of the need to reform the accounting system, taking into account national interests. It is proposed to begin this process by clarifying the underlying accounting assumption.
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Chau, Frankie, Galiya B. Dosmukhambetova, and Vasileios Kallinterakis. "International Financial Reporting Standards and noise trading." Journal of Applied Accounting Research 14, no. 1 (May 24, 2013): 37–53. http://dx.doi.org/10.1108/09675421311282531.

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Robb, A., and S. Newberry. "Globalization: governmental accounting and International Financial Reporting Standards." Socio-Economic Review 5, no. 4 (October 16, 2007): 725–54. http://dx.doi.org/10.1093/ser/mwm017.

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Fontes, Alexandra, Lúcia Lima Rodrigues, and Russell Craig. "Measuring convergence of National Accounting Standards with International Financial Reporting Standards." Accounting Forum 29, no. 4 (December 2005): 415–36. http://dx.doi.org/10.1016/j.accfor.2005.05.001.

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Brown, Philip. "International Financial Reporting Standards: what are the benefits?" Accounting and Business Research 41, no. 3 (August 2011): 269–85. http://dx.doi.org/10.1080/00014788.2011.569054.

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Dissertations / Theses on the topic "International Accounting Standards, International Financial Reporting Standards, Azerbaijan"

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Mustafayev, Emil. "The Application Of Ias/ifrs In Azerbaijan, A Comparative Approach." Thesis, METU, 2009. http://etd.lib.metu.edu.tr/upload/12611000/index.pdf.

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The purpose of the study is to illustrate to the management of entities and professionals who are against the application of IAS/IFRS in Azerbaijan why it is essential to adopt IAS/IFRS. The thesis aims to provide differences of current accounting policies and procedures applied by those entities from IAS/IFRS and justify the application of IAS/IFRS. The thesis provides benefits associated with the adoption of IFRS/IAS, and illustrates the problems that may be faced by the management of entities.
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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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Grau, Andreas. "Gewinnrealisierung nach International Accounting Standards /." Wiesbaden : Dt. Univ.-Verl, 2002. http://www.gbv.de/dms/zbw/352935693.pdf.

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Preissler, Gerald. "Prinzipienbasierung der Rechnungslegung nach IAS, IFRS? /." Frankfurt am Main ; Berlin ; Bern ; Bruxelles ; New York ; Oxford ; Wien : Lang, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013111622&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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

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

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This study is on implementation of International Financial Reporting Standards (IFRS) by reporting entities in Nigeria. Since Nigeria adopted IFRS in 2010, managers of reporting entities have been confronted with organizational changes both in the structures and processes of financial reporting. Previous studies have not assessed the claims that adopting IFRS improves the quality of financial reports and managerial efficiency. This study evaluated the assertion that IFRS adoption impacts the quality of financial reports, operational costs, and operational efficiencies of management. The theoretical frameworks which undergirded the study were theories of organizational behaviors and attitudinal change. Data were collected via a stratified sampling of 520 respondents who completed a 5-point Likert scale, which has a long history of reliability and usage in social science research. This study adopted a documentary review of financial statements before and after IFRS implementation to evaluate how IFRS adoption affected them. Logistic regression was used to test the main effects of IFRS adoption as independent variable to predict managerial efficiency as outcome variable. The study found statistically significant improvement in the quality of financial reporting and managerial efficiency following IFRS adoption. Participants' perceptions about IFRS measured on the attitudes scale did not significantly predict managerial efficiency, however, and the cost and benefit of implementing IFRS had no significant relationship with managerial efficiency. The study has positive social change implications as its findings, when implemented, may lead to more efficient company management, business expansion, improved government accounting oversight, more job opportunities, and reduced crime rates.
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Mantzari, Elisavet. "Adoption of international financial reporting standards in Greece : a critical approach." Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/adoption-of-international-financial-reporting-standards-in-greece(f907ab6d-4fdc-43a2-9cf0-3e68008d1190).html.

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This thesis studies the way the profession, key actors and other users perceive the use of IFRSs in Greece. The focus is mainly on providing evidence of perceptions towards the transition and implementation process, the way financial statements are used, what challenges are encountered and the recognised benefits after the adoption of IFRSs. The thesis explores the views of actual users about the usefulness of financial reports relating to the impact of IFRSs in an economy with different institutional infrastructures and accounting tradition from the ‘Anglo-Saxon’ model. It provides a critical perspective on the understanding of actors’ experience and interpretation of accounting change and challenges unquestioned beliefs and taken-for-granted assumptions surrounding the adoption of IFRSs. Drawing on a historical and political economy analysis of (inter)national accounting standard-setting and practices the driving rationale behind actors’ views is investigated. Gramsci’s conceptual vocabulary is utilised in order to encourage a theoretical insight into the empirical material. Empirical evidence has been gathered through interviews with key individuals in the implementation and establishment of IFRSs and secondary data, such as public statements, policies and the IASB’s exposure drafts and comments. The impact of IFRSs is evident in areas of measurement and disclosure while the user groups that make meaningful use of IFRSs’ financial information is narrow. The identified benefits of IFRSs in terms of the usefulness of financial information feature great similarity and consensus among local key actors. However, there are still challenges in the implementation and interpretation of IFRSs hindering the accomplishment of the IASB’s pronouncements in regard to the benefits of the standards. IFRSs convergence seems to improve over time. The state exerts significant influence over accounting practices and taxation considerations are generally considered as inhibiting compliance with IFRSs. It appears that there is a shift in the perceptions and beliefs of key individuals about the role of financial reporting in line with the neo-liberal shift in the rationale of IFRSs as promoted by standard-setters and dominant capital economies. The thesis challenges the position purported by standard setters that the adoption of IFRSs is a necessity driven by the natural forces of economic globalisation and that it results in improved decision usefulness of financial statements. There is more to financial reporting quality and comparability than imposing a common set of standards. Despite the inconsistencies in the application of IFRSs and the contradictions in actors’ views about the actual benefits of IFRSs, this has not led them to challenge the basic assumptions and hegemonic structures inherent in the domain of accounting and capital markets.
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Abuarqoub, Mohammad. "Strategies to Reduce Excessive Transition Costs to the International Financial Reporting Standards." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748396.

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The excessive cost of the transitioning from the Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) is a vital business challenge. Based on the transaction cost economics (TCE) theory, the purpose of this qualitative single case study was to explore strategies that some of the organizational financial professionals use to minimize excessive transition costs from GAAP to IFRS accounting systems. Data were collected from 3 financial professionals of a corporation located in the west coast region of Northern California using semistructured interviews, besides reviewed public records, and studies of developed countries that adopted IFRS. Using the thematic analysis approach, 4 themes emerged, (a) strategic planning and strategy, (b) strategies formulation, implementation, and evaluation, (c) contract negotiation and enforcement, and (d) information system and project cost. The findings of this study could add practical knowledge of focused and consistent actions to IFRS adoption strategies, which could give priority to reducing the costs of the transaction from implementing GAAP to IFRS in local firms’ financial reporting. The implications for positive social changes could include the potential to enhance knowledge of financial reporting, motivate investments, increase economic resources, and improve local employment growth.

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

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As globalization increases at a blistering pace, more and more business entities continue to get involved in cross-border capital investments. A considerable cost can be applied to these types of transaction for the translation of financial statements prepared under dissimilar accounting guidelines into a comparable form. There exist a multiple number of accounting systems that create these dissimilarities, because accounting is a language of business that has been created by society to provide information as to the economic health of an entity. Similar to any other language, varying types of “accounting language” are used across different regions of the globe to convey this information.
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Wojcik, Karl-Philipp. "Die internationalen Rechnungslegungsstandards IAS/IFRS als europäisches Recht /." Berlin : Duncker & Humblot, 2007. http://d-nb.info/990680746/04.

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Books on the topic "International Accounting Standards, International Financial Reporting Standards, Azerbaijan"

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Marian, Powers, ed. International financial reporting standards. Mason, Ohio: South-Western Cengage Learning, 2010.

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Gowthorpe, Catherine. Financial reporting: International standards : intermediate level. 4th ed. London: Elsevier, 2003.

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International financial reporting: A practical guide. Harlow, England: FT Prentice Hall, 2008.

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Melville, Alan. International financial reporting: A practical guide. 2nd ed. New York: Financial Times/Prentice Hall, 2009.

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International financial reporting: A practical guide. 3rd ed. New York, NY: Pearson Financial Times/Prentice Hall, 2011.

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International financial reporting: A practical guide. 2nd ed. New York: Financial Times/Prentice Hall, 2009.

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International financial reporting: A practical guide. 4th ed. Harlow, England: Pearson, 2014.

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Get'man, Viktor, Ol'ga Rozhnova, Svetlana Grishkina, Vera Sidneva, Mihail Litvinenko, Roza Kaspina, Mariya Vahrushina, et al. International Financial Reporting Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1147319.

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The textbook analyzes the system of international financial reporting Standards (IFRS): its principles, formation, advantages and feasibility of implementation. All IFRS are considered: presentation of financial statements; inventories; statement of cash flows; accounting policies, changes in accounting estimates and errors; contracts, etc. The financial lease is also reflected in the lessee's statements under RAS and IFRS, etc. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students studying in the areas of "Economics" and "Management", as well as for everyone who wants to improve their level in the field of preparing consolidated financial statements.
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Marian, Powers, ed. International Financial Reporting Standards: An introduction. 2nd ed. Mason, Ohio: South-Western Cengage Learning, 2011.

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Needles, Belverd E. International financial reporting standards: An introduction. 3rd ed. Mason, OH: South-Western, Cengage Learning, 2013.

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Book chapters on the topic "International Accounting Standards, International Financial Reporting Standards, Azerbaijan"

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Abdallah, Wagdy M. "International Financial Reporting Standards and Their Relevance to the Gulf Countries." In Accounting, Finance, and Taxation in the Gulf Countries, 95–117. New York: Palgrave Macmillan US, 2008. http://dx.doi.org/10.1057/9780230614543_5.

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Rahayu, K. A., O. S. Heningtyas, and Payamta. "Quality analysis of accounting information after adoption of International Financial Reporting Standards." In Business Innovation and Development in Emerging Economies, 199–208. Leiden, The Netherlands : CRC Press/Balkema, [2019]: CRC Press, 2019. http://dx.doi.org/10.1201/9780429433382-21.

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"Appendix E: International Financial Reporting Standards." In Audit & Accounting Guide, 203–10. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448761.app5.

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"Appendix B: International Financial Reporting Standards." In Audit and Accounting Guide, 283–90. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448693.app2.

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"Review of practical implementation issues of International financial reporting standards." In International Accounting and Reporting Issues, 1–17. UN, 2008. http://dx.doi.org/10.18356/966e3aa0-en.

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"Review of practical implementation issues of International financial reporting standards." In International Accounting and Reporting Issues, 1–22. UN, 2007. http://dx.doi.org/10.18356/9baf11e5-en.

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"Review of practical implementation issues of International financial reporting standards." In International Accounting and Reporting Issues, 1–18. UN, 2008. http://dx.doi.org/10.18356/3e52ac5b-en.

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"Comparison of IFRS with India Accounting Standards." In International Trends in Financial Reporting under IFRS, 633–706. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197102.app4.

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Phan, Duc Hong Thi, Mahesh Joshi, and Bruno Mascitelli. "International Financial Reporting Standards (IFRS) Adoption in Vietnam." In Advances in Finance, Accounting, and Economics, 266–81. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9876-5.ch013.

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The chapter is aimed at analyzing the collective perception of the accounting community of Vietnam towards the adoption of International Financial Reporting Standards (IFRS). This perception is premised on the twin issues of legitimacy and isomorphism. A broad sample survey of 728 persons out of 3000 accountants, auditors and academics was undertaken with a detailed questionnaire sent to each. With a net response rate of 24 per cent from this community, there emerged a definite influence of coercive, mimetic and normative isomorphisms as well as legitimacy motives. The study provides practical implications for the policymakers of Vietnam for the transformation of the accounting profession in the country and the strategic planning towards full mandatory IFRS adoption by 2020.
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"Review of practical implementation issues relating to International Financial Reporting Standards." In International Accounting and Reporting Issues, 1–6. UN, 2011. http://dx.doi.org/10.18356/2102e328-en.

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Conference papers on the topic "International Accounting Standards, International Financial Reporting Standards, Azerbaijan"

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Ormin, Koholga, and Musa Jerry. "International Financial Reporting Standards Adoption and Financial Reporting Information Overload: Evidence from Nigerian Banks." In Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.13.

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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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Kubenka, Michal. "INTERNATIONA FINANCIAL REPORTING STANDARD VERSUS CZECH ACCOUNTING STANDARDS IN FINANCIAL RATIOS OF CZECH COMPANIES." In 5th SGEM International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocialf2018/1.6/s03.056.

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Patro, Ms Archana, and Dr V. K. Gupta. "Adoption of International Financial Reporting Standards (IFRS) in Accounting Curriculum in India - An Empirical Study." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af101.

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Atabey, Naim Ata, and Halil Akmese. "Evaluations of Accounting Professionals and Accounting Academicians Regarding to International Financial Reporting Standards: A Comparative Analysis." In 2014 International Conference on Management, Education and Social Science (ICMESS 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icmess-14.2014.44.

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Fırat, Emine, and Hakan Seldüz. "The Role of Financial Reporting in Occurrence of Financial Crises: Are The Regulations Generated by International Financial Reporting Standards Suffic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00882.

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Financial liberalization politics are utilized to cope with the economic dimension of globalization. They had important roles in occurrence and outspread of financial crises; and economic crises were triggered by the spread of financial crises to real economy. Because of financial liberalization; financial sector grew disproportionately developing faster than real economy. As the financial tools and methods got diversified, the sanction power of national regulations weakened due to the global dimension and a functional auditing mechanism could not be established. This enabled creative accounting practices and financial reporting manipulations and caused financial reports to become misleading and decreased their reliability. It is claimed by many researchers, that financial reporting again played an important role in the occurrence and spreading of the 2008 crisis, despite the fundamental amendments laid down with IFRS in 2003 and the continual updates. This study, which is displaying the characteristic features of a qualitative research, is carried out mainly by literature review. A wide and comprehensive investigation is meticulously executed on IFRS versions and drafts, the related legislation and regulations and the results of the some important researches about the allied subjects. The role of financial reports in occurrence of financial crises has been displayed. The effects of IFRS on financial reports are explored especially in terms of realism, transparency and reliability. The adequacies of the regulations are discussed, the risky points are spotlighted and proposals are put forward to minimize these risks in accordance with the principals of corporate governance.
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Duc Phong, Nguyen, and Anita Tangl. "CREATING VIETNAM ACCOUNTING STANDARDS FOR SMALL AND MEDIUM ENTERPRISES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR SMALL AND MEDIUM-SIZED ENTITIES." In 3rd International Scientific Conference on Economics and Management. Association of Economists and Managers of the Balkans, Belgrade; Faculty of Management Koper; Doba Business School - Maribor; Integrated Business Faculty - Skopje; Faculty of Management - Zajecar, 2019. http://dx.doi.org/10.31410/eman.2019.279.

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Tusan, Radoslav. "THE IMPACT OF THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE FINANCIAL SITUATION AND PERFORMANCE OF THE COMPANY." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.s.p.2020.37.

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This paper deals with the evaluation of the impact of the adoption of International Financial Reporting Standards (IFRS) on the financial situation and performance of the company. The Slovak Accounting Act allows accounting and reporting under IFRS for two types of entities - explicitly specified by law (e.g. banks, insurance companies, stock exchange); and those that meet specified size criteria. The analyzed company met the size criteria and IFRS has been applying since 2018. The transition from Slovak accounting procedures to IFRS has an impact on the classification of individual items of assets and liabilities, their structure, and the classification of related costs and revenues. The transition to IFRS thus has an impact on the company's financial position and performance. The paper set out two objectives of the research: 1) the transition to IFRS caused an insignificant change in the company's financial indicators; 2) the transition to IFRS caused a significant change in the company's financial indicators. The results of the analysis show changes in the structure of the company's assets and liabilities, the amount of income and expenses, and the less significant impact of the adoption of IFRS on financial indicators.
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Tusan, Radoslav. "COMPARISON OF SLOVAK ACCOUNTING REGULATION AND INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE AREA OF ACCOUNTING AND RECOGNITION OF EMISSION RIGHTS." In 14th SGEM GeoConference on ECOLOGY, ECONOMICS, EDUCATION AND LEGISLATION. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgem2014/b53/s21.013.

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Perez, Gilberto, Camila Olo Terra, Fabiana Célia Monteiro, and Roberta de Oliveira Morelli. "IMPACTS IN ORGANIZATIONS AND THEIR INFORMATION SYSTEMS DUE TO CONVERGENCE OF BRAZILIAN ACCOUNTING STANDARDS TO INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS)." In 10th CONTECSI International Conference on Information Systems and Technology Management. Sao Paulo: TECSI, 2013. http://dx.doi.org/10.5748/9788599693094-10contecsi/rf-46.

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