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Academic literature on the topic 'International Accounting Standards International Financial Reporting Standards International accounting standards'

Author: Grafiati

Published: 4 June 2021

Last updated: 14 February 2022

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Journal articles on the topic "International Accounting Standards International Financial Reporting Standards International accounting standards"

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

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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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Mislavskaya, N. "International Financial Reporting Standards: Going Concern Assumption." Auditor 6, no. 8 (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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ALFREDSON, KEITH, KEN LEO, RUTH PICKER, et al. "Applying International Financial Reporting Standards." Journal of International Accounting Research 9, no. 2 (2010): 70–71. http://dx.doi.org/10.2308/jiar.2010.9.2.70.

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Yu, Gwen, and Aida Sijamic Wahid. "Accounting Standards and International Portfolio Holdings." Accounting Review 89, no. 5 (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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Robb, A., and S. Newberry. "Globalization: governmental accounting and International Financial Reporting Standards." Socio-Economic Review 5, no. 4 (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 (2005): 415–36. http://dx.doi.org/10.1016/j.accfor.2005.05.001.

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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 (2013): 37–53. http://dx.doi.org/10.1108/09675421311282531.

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

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Thuy Van, Ha Thi, Vu Thi Kim Anh, and Nguyen Dang Huy. "International Financial Reporting Standards and Orientation of Vietnam: “Roadmap & International Experience”." Accounting and Finance Research 7, no. 4 (2018): 167. http://dx.doi.org/10.5430/afr.v7n4p167.

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Currently, the Ministry of Finance is implementing Decision 480/QD-TTG dated 03/18/2013 of The Prime Minister on approving the Strategy Accounting - Audit 2020, Vision 2030 and implementing the Resolution 35/NQ-CP of the Government dated 16.05.2016 related to the support and development of enterprises by 2020. Accordingly, the development and improvement the legal framework of Financial Reporting standards in Vietnam is one of the key tasks and urgent needs to be developed to meet the requirements of the economy in the period of integration. The system of International Accounting Standards, including the International Accounting Standards (IAS) and the standards of international financial reporting (IFRS) was issued, adjusted, updated and replaced by The International Accounting Standards Board. International Accounting Standards is an important condition to ensure that companies and organizations around the world can apply uniform accounting principles in the work of preparing and presenting financial statements. Currently, many countries around the world such as USA, Japan and European countries, Asia Pacific are approaching IFRS convergence trend. In the trend of globalization of accounting, Vietnam will not be outside the process of integration with the system of International Financial Reporting Standards. This article will review the process of formation and development of IFRS, the IFRS trends and the advantages and disadvantages of applying IFRS in Vietnam.

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Dissertations / Theses on the topic "International Accounting Standards International Financial Reporting Standards 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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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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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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Bischof, Jannis. "Issues in fair value accounting under IFRS." [S.l. : s.n.], 2008. http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-21637.

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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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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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<p> 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.</p><p>

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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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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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Books on the topic "International Accounting Standards International Financial Reporting Standards International accounting standards"

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

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Get'man, Viktor, Ol'ga Rozhnova, Svetlana Grishkina, et al. International Financial Reporting Standards. 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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International financial reporting: A practical guide. FT Prentice Hall, 2008.

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

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

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

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

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

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Marian, Powers, ed. International Financial Reporting Standards: An introduction. 2nd ed. South-Western Cengage Learning, 2011.

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

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Book chapters on the topic "International Accounting Standards International Financial Reporting Standards International accounting standards"

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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. 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. CRC Press, 2019. http://dx.doi.org/10.1201/9780429433382-21.

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

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Chan, James L., and Qi Zhang. "Government Accounting Standards and Policies." In The International Handbook of Public Financial Management. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137315304_35.

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Alamad, Samir. "Technical Analysis of the International Financial Reporting Standard 9." In Financial and Accounting Principles in Islamic Finance. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-16299-3_9.

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Raoli, Elisa. "Lease Accounting Framework and the Development of International Accounting Standards." In IFRS 16 and Corporate Financial Performance in Italy. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-71633-2_2.

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Sablowski, Thomas. "Accounting for Financial Capital: American Hegemony and the Conflict Over International Accounting Standards." In American Empire and the Political Economy of Global Finance. Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230227675_8.

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Topakkaya, Ali, and Nazire Kont. "The Adoption and Implementation of International Public Sector Accounting Standards in Turkey." In Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 2. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-4226-8_11.

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Yesilcelebi, Gul, and Nazli Keyifli. "The Relationship between Corruption and Tax Burden: The Moderator Effect of Strength of Auditing and Reporting Standards." In The Impact of Globalization on International Finance and Accounting. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68762-9_29.

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Nowrot, Karsten. "Evolving Hierarchies in Transnational Financial Networked Governance: The Relationship Between the International Accounting Standards Board, the Financial Stability Board and the G-20." In Networked Governance, Transnational Business and the Law. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-41212-7_11.

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Conference papers on the topic "International Accounting Standards International Financial Reporting Standards International accounting standards"

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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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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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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). Atlantis Press, 2014. http://dx.doi.org/10.2991/icmess-14.2014.44.

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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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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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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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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. TECSI, 2013. http://dx.doi.org/10.5748/9788599693094-10contecsi/rf-46.

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Kalaycı, Emine, and Rabia Özpeynirci. "Reflections Of Public Disclosure And Transparency Principles To Accounting Information System In Corporate Governance Basic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01139.

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Financial crises occurred in international markets and costs of these crises to investors at microeconomic level and to whole country at macroeconomic level caused institutional administration to have more interest. There are some regulations in this area to follow events in the world closely and to increase the contributions of capital markets on economic development. Background of institutional administration is regulated by Capital Market Legislation, Turkish Trade Legislation, International Reporting Standards and Turkey Accounting Standards. These regulations stand out in accounting primarily. Accounting transactions have great importance with its decisive role about researching financial positions of entrepreneurs and implementing other financial responsibilities. Transparence which is the one principle of institutional transparence included corporate governance, explaining, responsibility has important role to achive this regulations. Transparence term has enhanced its importance in capital markets last years. Transparence is necessary to protect investor rights and get public trust. Corporate transparance is directly related with accountancy application and provided by the standart of accountancy which is admitted in international area. This study aims to uncover the relationship between the accounting system and the principle of transparency corporate governance. For this purpose, primarily corporate governance principles transparency and variable laws on emphasis at the same time will be included secondary data.

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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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