Dissertations / Theses: '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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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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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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Wicki, Sarah. "Acquisition Accounting in der Schweizer Praxis." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01655232002/$FILE/01655232002.pdf.

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Alkhtani, Sultan S. "The relevance of international financial reporting standards to Saudi Arabia : stakeholder perspectives." Thesis, University of Stirling, 2010. http://hdl.handle.net/1893/2415.

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This thesis investigates the suitability of International Financial Reporting Standards (IFRSs) for Saudi Arabia by examining the perceptions of accounting users and preparers. It explores the information needs of the main users of accounting, the factors that represent barriers to the adoption of IFRSs, and the costs and benefits of the adoption of IFRSs. The study compares Saudi Accounting Standards (SASs) and IFRSs. In addition, a questionnaire survey was conducted and semi-structured interviews were carried out to examine the issues in greater depth in order to answer the research questions. The political nature of accounting standards is investigated, as well as theories of accountability and decision usefulness in order to interpret the results and explore to what extent and in what manner these frameworks function in the Saudi environment. The Islamic accountability framework would suggest that companies represented by owners and managers are accountable to their stakeholders’ interests, and owners and managers must protect those interests and disclose everything that may help them to discharge their accountability. However, the findings presented in this thesis suggest that practice of the Islamic accountability framework is limited. The influence of religious factors on the accounting system is limited in some cases as there is inadequate disclosure and transparency, such as a lack of information required for Sharia compliance; this affects users’ ability to make decisions. The results also reveal some evidence that accounting standard setting is dominated by political (rather than ‘user-needs’) considerations. Furthermore, economic factors override social and cultural factors, including religion, in terms of their influence on the accounting system. The results suggest inter alia that religious factors will not represent a barrier to the use of other standards such as IFRSs. The findings suggest that the adoption of IFRSs would contribute to enhancing the quality of financial reporting. The results also reveal that financial reporting prepared on the basis of IFRSs provides more of the information required for decision-making. The results also suggest that there is, to some extent, agreement among participants as to the suitability of IFRSs to Saudi Arabia, and that their benefits would eventually overcome the difficulties and problems that may arise from their adoption, although it is still be necessary to consider certain specific requirements, such as those related to Sharia law.

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Burkhardt, Henriette. "Bilanzansatz und Bewertung latenter Steuern nach IFRS und US-GAAP : Unterschiede, Gemeinsamkeiten, Perspektiven." kostenfrei kostenfrei, 2008. http://d-nb.info/993638953/34.

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Ye, Guanlan. "The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards." Master's thesis, University of Cape Town, 2007. http://hdl.handle.net/11427/5617.

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Includes bibliographical references (leaves 95-108). The objective of this dissertation is to investigate the relative value relevance of accounting information (earnings and book values of equity, based on two sets of financial statements) in relation to both A-and B-share prices over the following periods: (a) 1994 to 1997, (b) 1998 to 2004, and (c) 1994 to 2004. In particular, this dissertation focuses its investigation on Chinese companies that have issued two types of shares, namely, A-shares (issued to domestic investors) and B-shares (issued to foreign investors). These companies are required to prepare two sets of financial statements. One set of financial statement is prepared for the A-share investors and is based on Chinese Accounting Standards (CASs), while the other set is prepared for the B-share investors and is based on International Financial Reporting Standards (IFRSs).

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Zinsli, Claudio. "Auswirkungen von aufgedeckten immateriellen Vermögenswerten durch die Kaufpreisallokation auf Bilanz und Erfolgsrechnung." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/03600467002/$FILE/03600467002.pdf.

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Alon, Anna. "THREE STUDIES RELATED TO THE INSTITUTIONALIZATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS." Doctoral diss., University of Central Florida, 2010. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2245.

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This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Nationalism was found to influence the extent of adoption. The study contributes to IFRS adoption literature by recognizing the multi-level possibilities of IFRS adoption and discovering the factors that drive the degree of IFRS adoption on a national level. The second study examines the ongoing change in the U.S. accounting regulation related to IFRS. The specific event investigated is an historic ruling by the Securities and Exchange Commission (SEC) made in 2007 to accept IFRS filings from foreign issuers. This move toward acceptance of IFRS by the primary U.S. regulator is of academic interest because it represents an opportunity to study regulatory institutional change. The event is analyzed using a qualitative study of the rhetoric found in the comment letters submitted to the SEC. The following theoretical frameworks were used to interpret the qualitative findings: a model of institutional change (Greenwood et. al., 2002), the role of rhetoric in legitimating institutional change (Suddaby & Greenwood, 2005), and the agents of change model (Djelic & Quack, 2003b). The conversation of opponents and proponents through the comment letters revealed the struggle of the participants to legitimize their positions. As expected, rhetorical themes associated with the moral and pragmatic legitimacy of their positions were utilized. Unexpectedly, the shifting site of regulation and the related power of SEC were troubling for proponents and opponents of the change. The study contributes to transnational accounting regulation literature in a number of ways. It presents a synthesis of different theoretical perspectives to investigate institutional change in accounting regulation. It also deepens the understanding of how institutional change is theorized by evaluating the rhetoric of domestic, foreign, and transnational participants. The third study evaluates the diffusion of IFRS in developing countries, using the specific case of Russia. The study investigates whether individual perceptions of various aspects of financial reporting and reforms are associated with IFRS adoption. Particularly of interest is whether there are differences between voluntary adopters and those for which adoption was mandated. The data were obtained from a 2007 survey exploring RussiaÂ s transition to IFRS. In general, adopters had a more positive view of transition toward IFRS and financial reforms in Russia. Further, the perceptions of reforms by adopters did not vary based on whether the adoption was required by a national or a foreign mandate. The study contributes both theoretically and empirically to the literature on IFRS in developing countries. Taken together, these three studies focus on issues that have not been addressed previously in the accounting literature. They will advance the international accounting literature on factors related to IFRS adoption, regulations, and influences. Ph.D. Kenneth G. Dixon School of Accounting Business Administration Business Administration PhD

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Zons, Michael. "Value Based Management und IAS/IFRS im Schadenversicherungsunternehmen." Lohmar [u.a.] : Eul, 2006. http://deposit.ddb.de/cgi-bin/dokserv?id=2776978&prov=M&dok_var=1&dok_ext=htm.

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Nobach, Kai. "Bedeutung der IAS/IFRS für die Bilanzpolitik deutscher Unternehmen : Entwicklung und Relevanz der IAS/IFRS-Bilanzierung in Deutschland ; systemspezifische Grundlagen der Rechnungslegung nach IAS/IFRS ; Ziele und Aktionsfelder einer IAS/IFRS-basierten Bilanzpolitik ; bilanzpolitische Instrumente zur Gestaltung von IAS/IFRS-Abschlüssen /." [Herne, Westf.] : Nwb, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2836883&prov=M&dok_var=1&dok_ext=htm.

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Lenz, Thomas. "Grundsätze steuerlicher Gewinnermittlung unter dem Einfluß der IAS/IFRS /." Frankfurt am Main : Lang, 2008. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016734950&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Flatt, Markus. "Umstellung der Rechnungslegung auf IFRS Ein empirischer Vergleich zwischen der Schweiz und Deutschland /." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00636613002/$FILE/00636613002.pdf.

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Sonderegger, Joseph. "Die Darstellung von Rückstellungen im Jahresabschluss Aktuelle Entwicklungen und Implikationen für die Praxis /." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02600484002/$FILE/02600484002.pdf.

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Holzmüller, Andreas. "Einfluss nicht-bilanzierter Verpflichtungen auf die Entscheidungsnützlichkeit eines Jahresabschlusses nach IFRS." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02607257002/$FILE/02607257002.pdf.

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Bieker, Markus. "Ökonomische Analyse des Fair Value Accounting /." Frankfurt Main [u.a.] : Lang, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014754802&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Prinz, Pascal Paul. "The Impact of Dilution on the Value of Employee Stock Options." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01666023002/$FILE/01666023002.pdf.

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Schönbeck, Tobias. "Bankenrechnungslegung nach IAS, IFRS : Gläubigerschutz durch Information? : ein kritischer Vergleich mit den Regeln des deutschen Rechts /." Frankfurt am Main ; Berlin ; Bern ; Bruxelles ; New York ; Oxford ; Wien : Lang, 2004. http://swbplus.bsz-bw.de/bsz114479267inh.htm.

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Hipp, Jörg M. "IAS/IFRS für Versicherungsunternehmen : Änderung der jahresabschlusspolitischen Gestaltungsmöglichkeiten und weiter reichende Konsequenzen für die Unternehmenspolitik deutscher Lebensversicherungsaktiengesellschaften /." Karlsruhe : VVW, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015643513&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Mueller, Lukas. "Neuregelung der Vorsorgeverpflichtungen nach IFRS." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02604064002/$FILE/02604064002.pdf.

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Crisci, Roberto. "Probleme der Fair Value-Bewertung gemäss IFRS 4." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01649458002/$FILE/01649458002.pdf.

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Hertig, Christian. "Aktivierung und Bewertung von Prototypen." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01650811002/$FILE/01650811002.pdf.

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Rivera-Valentin, Luis R. "Exploring Accounting Educators' Perceptions and Intentions to Teach International Financial Reporting Standards| A Multiple-Case Study." Thesis, Northcentral University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10280273.

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International financial reporting standards (IFRS) emerged within the accounting field for providing uniformity for financial reporting purposes for companies doing business worldwide. This situation affects accounting educators’ endeavors within the classroom because they are responsible for preparing learners to perform in a globalized business environment that may include applying IFRS. Many Puerto Rican accounting professors differ in their perceptions and intentions to teach IFRS topics because of several factors influencing educators’ perceptions and intentions. The purpose of this qualitative multiple-case study was to address the research problem of exploring and providing the further understanding needed on what are Puerto Rican accounting professors’ perceptions and intentions to teach IFRS and the factors influencing educators’ perceptions and intentions. A qualitative multiple-case study with thematic analysis was used for collecting data. The data collection methods were audio-recorded interviews including open-ended questions. Data were coded and analyzed using the NVivo computer software. This study included 10 accounting educators teaching accounting courses in public and private universities in Puerto Rico, who had been teaching for the last three years before being interviewed. Participants in the study perceived IFRS teaching as useful but were not ready and did not intend to teach IFRS topics. The findings of this investigation contribute to accounting education research and the applicability of the theory of planned behavior in an academic environment. Recommendations for practice include performing an all-inclusive evaluation of academic accounting programs for implementing strategies to align accounting curricula to current trends in the profession. Future research would include conducting a quantitative study involving more participants so the findings could be generalized more broadly.

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Smith, Clint W. "The Impact of International Financial Reporting Standards on Key Financial Indicators of Canadian Companies." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2582.

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Companies throughout the world use different methods for reporting their financial information to capital market investors and regulators. These different methods have caused financial reporting of statements to become less transparent, has increased adjustment errors and forecasting errors, and has reduced investor confidence. As a result, the International Accounting Standards Board created International Financial Reporting Standards (IFRS) to establish a global standard. Currently, 140 jurisdictions worldwide have implemented IFRS. The purpose of this study was to examine the effectiveness of IFRS on 248 Canadian companies and to analyze whether the 2011 implementation of IFRS affected corporate stock prices, key financial measurements of companies, and industry sectors. Arrow's social choice theory and general equilibrium analysis provided the theoretical framework for this quantitative investigation. Two 1-year time periods, 2009-2010 (the year before IFRS was implemented) and 2011-2012 (the year after IFRS was implemented), were analyzed using secondary data. A multiple regression model was used to examine the impact of IFRS implementation on price-to-earnings ratio, price-to-sales ratio, and price-to-cash flow ratio of the 248 Canadian companies. Findings indicate that IFRS led to an overall improvement in financial reporting by Canadian companies, which suggests IFRS's effectiveness. Mandating IFRS worldwide may facilitate comparisons of corporate financial information, reduce costs, reduce investor fatigue, improve adjustment errors and forecasting errors, and provide capital market participants the confidence to make valued investment decisions, leading to positive social change.

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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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Makaya, Martin. "The value relevance of accounting measures based on international financial reporting standards (IFRS) before, during and after hyperinflation period in Zimbabwe." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/27999.

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This study examines the value relevance of International Financial Reporting Standards (IFRS) based accounting measures for the periods before, during and after hyperinflation in Zimbabwe. The study uses a sample of 30 listed companies for the entire period from 1996 to 2013. It uses the fixed effects (FE) technique to examine the value relevance of IFRS based accounting numbers using the price model as the main tool for analysis and thereafter, the returns model as an additional tool for further analysis to this study Using the price model, the results show that IFRS based accounting measures in the form of earnings per share (EPS) and book value of equity per share (BVPS) are more value relevant before and during the hyperinflation periods relative to the after-hyperinflation period using the share prices 4 months after year end as proxies for firm value. The results also show that EPS is more value relevant before and during the hyperinflation period where as BVPS is not. The results further show that both EPS and BVPS are not value relevant for the period after hyperinflation when share prices 4 months after year end are used in the analysis. Further tests under the price model show no change in the conclusions reached if share prices 5 and 6 months after year end are used. Furthermore, tests based on a year on year analysis show that IFRS based accounting measures were more value relevant before and during the hyperinflation period relative to the after the hyperinflation period. In addition, for the period during hyperinflation, the year on year analysis shows that the EPS measure was value relevant for all the years while the BVPS was not for the years 2003 and 2005. A further test on whether historical cost IFRS based accounting measures are more value relevant than inflation adjusted IFRS based accounting measures (used in the main analysis) was also conducted for the period during hyperinflation (i.e. 2000-2005 only). The results based on this analysis show that both historical cost and inflation adjusted IFRS based accounting measures are value relevant during a hyperinflationary period irrespective of whether share prices 4, 5 or 6 months are used as proxies for firm value. Thus, this finding shows that historical cost and inflation adjusted accounting information should be used as complements and not as substitutes for each other. Using the returns model under additional analysis, the results further show that the accounting measures were more value relevant before and during the hyperinflation periods relative to the after-hyperinflation period. The results also show that EPS was value relevant before and during hyperinflation irrespective of whether share returns 4, 5 or 6 months after year end were used in the analysis. In addition, further tests based on the returns model show that both historical cost and inflation adjusted sets of accounting measures are value relevant for share valuation purposes during the hyperinflation period. This finding confirms that both historical cost and inflation adjusted accounting measures are value relevant and thus should be used jointly.

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McConnell, Heath Aaron. "The Effect of IFRS on the Financial Ratios of Canadian Public Mining Companies." Digital Commons @ East Tennessee State University, 2012. https://dc.etsu.edu/honors/50.

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The objective of this study is to add to the body of research concerning International Financial Reporting Standards (IFRS). To accomplish this objective, it will examine whether Canada’s adoption of IFRS, which replaced Canadian Generally Accepted Accounting Principles (GAAP), appears to affect the reported financial performance of Canadian public mining companies. Financial information for 2010 from the audited financial statements, as stated under IFRS and Canadian GAAP, were used to compute selected financial ratios. These financial ratios were tested to determine if statistically significant differences in their dispersion and central tendency resulted from adopting IFRS. It was found that no statistically significant differences existed in the dispersion of the ratios. However, statistically significant differences were found in the central tendency of three of the ratios: quick ratio, return on assets, and comprehensive return on assets. The results of this study will provide valuable information for investors, Canadian public mining companies, and government policy makers in other countries around the world.

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Klingels, Bernd. "Die cash generation unit nach IAS 36 im IFRS-Jahresabschluss : Bildung, Gestaltungsmöglichkeiten und Auswirkungen /." Berlin : Erich Schmidt, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014157245&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA.

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Zugl.: Hamburg, Helmut-Schmidt-Universiẗat, Diss., 2005 u.d.T.: Klingels, Bernd: Die Bildung zahlungsmittelgenerierender Einheiten bei Wertminderungen von Vermögenswerten im Jahresabschluss nach IAS 36 rev. 2004.

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Planert, Susanne. "Bilanzierung von Pensionsverpflichtungen : kritische Analsye von HGB, US-GAAP und IAS/IFRS /." Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014732954&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Glaschke, Michael. "Rechnungslegungspolitik in einem IAS-IFRS-Einzelabschluss und einer traditionellen Steuerbilanz ohne Massgeblichkeitsprinzip : Möglichkeiten des unabhängigen Einsatzes bilanzpolitischer Instrumente und Einfluss von Bilanzpolitik auf latente Steuern in einem Zukunftsszenario /." Hamburg : Kovač, 2006. http://www.verlagdrkovac.de/3-8300-2536-X.htm.

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Jenny, Michael. "Bewertung von Rückstellungen in der Versicherungsbranche Einfluss von IFRS, Methoden und Fair Value auf die Rechnungslegung /." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01651330002/$FILE/01651330002.pdf.

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Cotti, Thomas. "IFRS 4 Aktueller Stand und zukünftige Entwicklungstendenzen /." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01649433002/$FILE/01649433002.pdf.

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Shabanaj, Fatmir. "Möglichkeiten und Risiken der Übernahme internationaler Rechnungslegungsgrundsätze (IAS / IFRS) für Schweizer KMU." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00150144001/$FILE/00150144001.pdf.

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Abdullah, Mazni. "Compliance with international financial reporting standards (IFRS) in a developing country : the case of Malaysia." Thesis, University of Stirling, 2011. http://hdl.handle.net/1893/3556.

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This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this study attempts to achieve, namely: (1) to ascertain whether present regulatory enforcement is effective in curbing non-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of (non-) compliance with IFRS from the perceptions of preparers and auditors; and (4) to explore the reasons why an unqualified audit report was issued despite non-compliance with IFRS disclosure requirements. This study employs a mixed methods approach to achieve the stated objectives, where annual reports of 225 Malaysian listed companies are examined and interviews with regulators, preparers and auditors are conducted. The following findings are documented in this study. Although compliance with accounting standards is mandated by law, this study demonstrates that no Malaysian company has fully complied with IFRS disclosure requirements. Similarly, the companies examined still receive unqualified audit reports despite significant non-compliance with IFRS disclosure requirements. This study argues that merely mandating compliance with accounting standards by law does not result in full compliance with accounting standards if sufficient or stringent enforcement is not in place. The Malaysian economy is dominated by family-owned companies and government-owned companies; however, this study finds that there was not enough evidence to support the influence of these ownership types on the extent of compliance with mandatory disclosure requirements. Despite the importance of corporate governance mechanisms in enhancing financial reporting quality, this study finds that only board meeting, audit committee size and audit committee expertise are significantly associated with the extent of compliance with IFRS disclosure requirements. However, the association direction for audit committee expertise is puzzling, because the negative coefficient suggests that mandatory disclosure decreases with the presence of audit committee experts. This study also provides evidence that culture (ethnicity) has a significant influence on the extent of compliance with IFRS disclosure requirements. This study also contributes to the extant literature by documenting the factors of (non-) compliance with IFRS from the perceptions of preparers and auditors. These factors are the attitude of top management, problems with accounting standards, lack of enforcement, passive investors, materiality, accountants’ attitude, undeveloped capital markets and political excuse. These (non-)compliance factors in fact cannot be revealed by statistical analysis. This study finds that materiality and true and fair view are the two reasons suggested by interviewees that can explain why unqualified audit opinion was expressed despite non-compliance with IFRS. Nevertheless, this study argues that materiality and true and fair view override might also be used (or misused) as an excuse by auditors for not qualifying audit reports in the case of significant non-compliance with IFRS disclosure requirements, given the subjective and vague concept of both materiality and true and fair view.

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Mindru, Ghenadie. "Zinsrisikomanagement und Hedge Accounting nach IFRS : Bilanzierung von Sicherungsbeziehungen im Zinsrisikobereich unter Berücksichtigung der Risikomanagementpraxis /." Hamburg : Diplomica Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015963141&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Mildebrath, Christina. "Der IAS-Einzelabschluss : ordnungspolitische Konsequenz einer vergleichenden Betrachtung von HGB- und IFRS-Rechnungslegung unter besonderer Berücksichtigung der Bilanzierung von Leasingverhältnissen /." Frankfurt, M. ; Berlin Bern Bruxelles New York, NY Oxford Wien : Lang, 2008. http://d-nb.info/990411664/04.

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Mulle, Oliver. "Management Compensation Auswirkungen von IFRS 2 auf die SMI-Geschäftsberichte 2004/2005 /." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00635292001/$FILE/00635292001.pdf.

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Lantto, A. M. (Anna-Maija). "International Financial Reporting Standards adoption in a continental European context: perspectives of preparers." Doctoral thesis, Oulun yliopisto, 2014. http://urn.fi/urn:isbn:9789526204604.

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Abstract This dissertation provides a comprehensive picture of IFRS adoption from the perspective of preparers of accounting information in a continental European context. The dissertation examines the differences between IFRS and continental European accounting and analyses whether these differences influence and have implications for accounting and controlling practices and, if so, in what ways. The dissertation, therefore, presents case studies on accounting and controlling practices and develops theoretical explanations for these practices. This dissertation develops theoretical explanations of why and how business becomes involved in accounting (or accounting and business come closer to each other) and identifies different ways in which business becomes involved in accounting. Moreover, the dissertation provides insights into the implications of business involvements for accounting and control practices at three different levels, i.e. organisation, accounting function and individual accountants. In more general terms, this dissertation provides evidence of how financial accounting becomes more horizontal and has implications for both accounting and control practices. On the one hand, the dissertation examines management across two worlds, i.e. accounting and business, and focuses on the role of boundary objects used to mediate different worlds. On the other hand, the dissertation highlights learning at the boundaries and shows how boundary crossing was used as a strategy to fulfil the requirements of financial and corporate reporting. Finally, the dissertation argues that, rather than describing financial accounting and corporate reporting purely as a vertical process, we should pay attention to the lateral processing of information as required by the standards as well as the needs of management Tiivistelmä Tämä väitöskirja tarjoaa laajan kokonaiskuvan IFRS-standardiston käyttöönottoon tilinpäätösinformaation laatijan näkökulmasta. Tutkimus tarkastelee käyttöönottoa ja laatijan näkökulmaa erityisesti mannereurooppalaisessa kontekstissa. Tutkimus analysoi niin kutsutun mannereurooppalaisen normiston ja IFRS-standardiston välisiä eroja sekä näiden seuraamuksia laskenta- ja kontrollikäytäntöihin. Tutkimus tarjoaa tapaustutkimuksia laskenta- ja kontrollikäytännöistä sekä löytää ja kehittää teoreettisia selityksiä näille käytännöille. Tutkimus löytää teoreettisen selityksen sille, miksi ja miten liiketoiminta on läsnä raportoitavan informaation laatimisessa tai miksi liiketoiminnan johtaminen ja raportoitavan informaation laatiminen lähenevät toisiaan. Lisäksi tutkimus identifioi eri tapoja sille, miten liiketoiminta on läsnä informaation laatimisessa. Tutkimus tarjoaa tietoa liiketoiminnan läsnäolon seuraamuksista laskenta- ja kontrollikäytäntöihin kolmella eri tasolla: yrityksen, taloushallinnon funktion sekä taloushallinnon henkilöstön tasolla. Tämä väitöskirja osoittaa, miten tilinpäätösraportointi tulee IFRS-standardiston käyttöönoton myötä horisontaalisemmaksi ja miten tällä on seuraamuksia laskenta- ja kontrollikäytäntöihin. Tutkimus analysoi kahden maailman, ts. laskennan ja liiketoiminnan, välistä johtamista ja keskittyy rajaobjektien roolien tarkastelemiseen. Lisäksi tutkimus korostaa rajavyöhykkeellä tapahtuvaa oppimista ja osoittaa, kuinka rajanylitystä käytetään täyttämään sekä tilinpäätösraportoinnin että yhtiöiden sisäisten raportointien tarpeet. Tämä tutkimus osoittaa, että tilinpäätösraportoinnin ja yhtiötason raportoinnin horisontaalisiin piirteisiin tulisi kiinnittää huomiota sen sijaan, että ne kuvattaisiin puhtaasti vertikaalisina prosesseina. Tutkimus osoittaa, että sekä tilinpäätösstandardit että yhtiön johdon tarpeet vaativat raportoinnilta lateraalisia prosesseja

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Niemeyer, Kai. "Bilanzierung von Finanzinstrumenten nach International Accounting Standards (IAS) : eine kritische Analyse aus kapitalmarktorientierter Sicht /." Düsseldorf : IDW-Verl, 2003. http://www.gbv.de/dms/zbw/355320568.pdf.

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Gibson, Arina V. "International Financial Reporting Standards Implementation in Canada: The impact of IFRS Conversion on Canadian Public Banking Enterprises." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/246.

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The purpose of the research is developing an understanding of the effect that International Financial Reporting Standards (IFRS) had, if any, on Canadian Publicly Accountable Enterprises (PAEs), specifically their external financial reporting compared to Canadian Generally Accepted Accounting Principles (Canadian GAAP). The focus of this research is the analysis of reported financial ratios of Canadian Banking companies for the year ended December 31, 2010, which will be tested for the statistically-significant differences between Canadian GAAP and IFRS. The research is designed to examine what impact on liquidity, leverage, profitability, and cash flows the change from Canadian GAAP to IFRS has, if any. Overall, the results indicated that there are no statistically significant differences between IFRS and CGAAP means and medians of financial ratios. However, the IFRS conversion did cause significant differences of the leverage ratios under IFRS and CGAAP. The statistical differences were found between medians of IFRS and CGAAP of equity ratios and means of equity’s and debt ratios. The outcomes of the investigation will be useful for Canadian public companies (specifically in the banking industry), investors, stockholders, and other lenders, all of whom rely on financial ratios for various purposes such as credit decisions and debt monitoring. In addition, the United States Government and enterprises in the United States will be able to learn from Canadian experience and make informed decisions about any future changes to accounting standards.

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Miranda, Vanessa Lopes. "Impacto da adoção das IFRS (International Financial Reporting Standards) em indicadores econômico-financeiros de bancos de alguns países da União Européia." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14052008-125351/.

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O movimento atual de consolidação da convergência mundial das normas contábeis, rumo aos padrões internacionais emitidos pelo IASB (International Accounting Standards Board), manifestou interesse na identificação dos possíveis impactos da adoção das normas IFRS (International Financial Reporting Standards) sobre os indicadores econômico-financeiros de bancos de alguns países da União Européia (UE) - a UE representa a primeira região do mundo a requerer aderência às IFRS. A fim de atender a esse objetivo, foi utilizada metodologia de pesquisa empírico-analítica e descritiva, que coletou e observou dados práticos, marcadamente quantitativos, constituídos por indicadores econômico-financeiros calculados para os bancos de capital aberto do Reino Unido, França e Espanha. Antes da fase de análise quantitativa, porém, foram realizadas pesquisas bibliográficas no intuito de selecionar os principais indicadores econômico-financeiros a serem utilizados para tais bancos. Para as instituições financeiras em estudo foram calculados indicadores antes e depois da adoção das IFRS, referentes ao mesmo exercício social de 2004. Com isso, o conjunto de indicadores calculados com demonstrações financeiras em GAAP local foi comparado ao conjunto de indicadores calculados a partir de demonstrações em conformidade com as IFRS, por país, através da ferramenta estatística teste de hipóteses para diferenças de médias (TStudent). Os resultados dos testes revelaram existência de impactos das IFRS em metade dos indicadores testados para os bancos do Reino Unido e Espanha, e em apenas um indicador calculado para os bancos da França. Para os bancos franceses e espanhóis eram esperadas maiores alterações, em termos de quantidade de indicadores, do que as provocadas nos indicadores dos bancos do Reino Unido, devido à impressão de que os modelos contábeis daqueles dois países guardariam maior divergência em relação às normas IFRS do que o modelo contábil aplicado no Reino Unido. Esses resultados, porém, não foram verificados, muito possivelmente em decorrência da aplicação incompleta da norma IAS 39 (Financial Instruments: Recognition and Measurement) pelos bancos franceses e espanhóis - eles provavelmente utilizaram as permissões dos \"carve-outs\" à IAS 39, mas não divulgaram informações completas sobre a extensão do uso ou não dessas permissões. As principais normas internacionais que afetaram os indicadores testados nesta pesquisa foram: IAS 27 (SIC 12), a IAS 32, a IAS 39 e a IFRS 4. Assim, a partir do presente estudo foi possível concluir que a adoção das normas IFRS mostrou-se capaz de provocar mudanças significativas em indicadores econômico-financeiros de bancos de alguns países da União Européia. Cabe destacar, no entanto, que esta pesquisa não tem o objetivo de generalizar os resultados e conclusões a outras instituições não analisadas. The pace of consolidation regarding the global convergence of accounting standards, towards the international standards issued by the IASB (International Accounting Standards Board), has created the interest to identify the impact of adopting the IFRS (International Financial Reporting Standards) on the financial indicators of banks of some EU countries - EU was the first region in the world to require compliance with IFRS. To achieve such an aim we used the empirical-analytical descriptive approach, which collected and analyzed practical data, i.e., quantitative data, constituted by financial indicators, calculated for open-market banks in the United Kingdom, France and Spain. A bibliographical research was accomplished to select the main financial indicators to be used in the analysis. For the financial institutions in this study, indicators were calculated before and after the adoption of the IFRS, referring to the same financial year of 2004. So, the set of the indicators calculated based on financial reporting in local GAAP was compared to the same set calculated based on IFRS financial statements for each of the selected countries, through a statistic test tool with hypothesis for differences of averages (T-Student). The results of the tests revealed the existence of IFRS impact on half of the indicators tested on the banks within the United Kingdom and Spain, and on just one indicator tested on the banks within France. For both French and Spanish banks it was be expected that the changes, in quantity financial indicators, would be higher than the ones at UK banks, due to the impression that the domestic accounting standards of those first two countries might have larger divergences in relation to the IFRS requirements than the UK domestic standards. These expectations were not confirmed by our tests. A possible cause for this may be the incomplete application of the IAS 39 standard (Financial Instrument: Recognition and Measurement) by both French and Spanish banks - they probably used the \"carve-outs\" permission to the IAS 39, but they did not disclosure complete information about the extent they have or not used that permission. The main international standards that modified the indicators used in this research were: IAS 27 (SIC 12), a IAS 32, a IAS 39 e a IFRS 4. So, through the present study it was possible to conclude that the adoption of the IFRS resulted in remarkable changes on the bank\'s financial indicators in some EU countries. However it is important to elucidate that this study does not aim to extend its results and conclusions to institutions that were not analyzed.

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Elprana, Kai. "Darstellung und kritische Würdigung der Konzernbilanzierung latenter Steuern nach IAS 12 /." Frankfurt am Main [u.a.] : Lang, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016026785&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA.

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Oehler, Ralph. "Auswirkungen einer IAS, IFRS-Umstellung bei KMU." München : Utz, 2005. http://bvbm1.bib-bvb.de/webclient/DeliveryManager?pid=635584&custom_att_2=simple_viewer.

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Dissertations / Theses on the topic 'International Accounting Standards International Financial Reporting Standards International accounting standards'

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