Dissertations / Theses: 'International accounting standards'

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

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

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

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

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare accounts in accordance with IAS for accounting periods beginning on or after 1 January 2005. We look at the texts of the mentioned regulation in several EU languages in order to identify changes regarding the designations of individual items of financial state-ments compared with the traditional terms and to find out whether the changes found differ from language to language. Then we choose the frequently used accounting term property, plant and equipment and compare financial statements published by large companies over a four-year period beginning in 2004 to find out whether there are changes in terminology in the year 2005, i.e. when listed companies were first re-quired to prepare their financial statements in accordance with IAS.
Series: WU Online Papers in International Business Communication Series Two: Business and Economic Terminology

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

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Dahawy, Khaled M. "The Relationship between Privatization, Culture, Adoption of International Accounting Standards, and Accounting in Egypt." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc277672/.

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This study explores how the Egyptian socioeconomic factors impacted the implementation of International Accounting Standards (IASs) in Egypt. Prior research concluded that developing nations have special needs when it comes to accounting and financial reporting and recommended nation-specific analysis. The author adapts Gray's (1988) model, which connects Hofstede's cultural dimensions with accounting practice, to fit the Egyptian environment.

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Fritz, Susanne, and Christina Lämmle. "The International harmonisation process of Accounting Standards." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1554.

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Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries.

Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it?

Realisation: In order to fulfil this purpose, we have chosen a descriptive approach, which is based on secondary data from textbooks, articles and homepages.

Result: The international harmonisation of Accounting Standards is a process, which brings international Accounting Standards into some sort of agreement, in order to achieve a common set of principles, according to which financial statements from different countries are prepared. With the support of the IASB of the European Union (EU), 7000 European companies have to use International Accounting Standards (IAS) beginning 2005. Furthermore, the long existing rejection of IAS of the U.S. seems to change. Co-ordination of agendas of both standard-setting boards (IASB and Financial Accounting Standard Board (FASB) have been announced. We conclude, that the IASB plays a major role in the field of international harmonisation. This could be explained with achievements of the IASB, as for example the International Organisation of Security Commissions (IOSCO) Endorsement, EU regulation or the recent agreement of FASB and IASB to co-ordinate their work.

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Peng, Songlan. "The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation." VCU Scholars Compass, 2005. http://catalog.hathitrust.org/api/volumes/oclc/100400486.html.

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

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Dietel, Marco. "International Accounting Standards, International Financial Reporting Standards und steuerliche Gewinnermittlung : Möglichkeiten für eine modifizierte Massgeblichkeit /." Sternenfels : Verl. Wiss. und Praxis, 2004. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=012926115&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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

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Shanus, O. V. "Accounting Salaries by International Standards: Features and Harmonization." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7767.

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Ovsyuk, Nina Vasylivna, and Anastasia Nikolaevna Kovalenko. "Investment property accounting by national and international standards." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53926.

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1. National Accounting Regulation (Standard) 32 "Investment Property": Order of the Ministry of Finance of Ukraine dated 02.07.2007 № 779. URL: https://zakon.rada.gov.ua/laws/ show/z0823-07#Text. 2. International Financial Reporting Standard 40 "Investment Real Estate". URL: https://zakon.rada.gov.ua/laws/show/929_026#Text.
The paper studies the importance of investment property accounting at the enterprise. The purpose of research is definition of essence of an investment real estate in the national and international standards.
В роботі досліджено важливість обліку інвестиційної нерухомості на підприємстві. Метою дослідження є визначення сутності інвестиційної нерухомості в національному та міжнародному стандарті.

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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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Paananen, Mari. "Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications." Thesis, University of North Texas, 2003. https://digital.library.unt.edu/ark:/67531/metadc4400/.

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The focus of the study is on financial reporting for non-U.S. firms registered with the Securities Exchange Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital market implications. The motivation for the study is the SEC's ongoing assessment of IAS for possible use by non-U.S. registrants for listing and capital raising in the U.S. Previous research on variations in financial reporting practices has revealed distinctly different types of financial reporting depending on country of origin. Moreover, some research suggests that such differences in financial reporting tend to persist in spite of harmonization efforts of accounting standards. This study suggests that there may be a systematic difference between credit and equity firms' financial reporting that is manifested by the fact that credit firms' adjustments to U.S. GAAP are greater than the adjustments made by equity firms. This systematic difference has had the following capital market consequences for credit firms, (1) a decreasing strength of association between accounting earnings and share prices post-1994, (2) an increased bid-ask spread post-1994, and (3) a decreased trading volume post-1994. This may be an indication that on the average firms reporting under IAS fail to meet an important part of the SEC's second assessment criterion with respect to high quality and full disclosure, namely comparability. In addition, it seems that the revisions made by International Accounting Standards Board (IASB) have not resulted in more congruent financial reporting among firms reporting under IAS over time.

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Sun, Cong. "The possible application of international accounting standards in China." Thesis, University of Birmingham, 2013. http://etheses.bham.ac.uk//id/eprint/4335/.

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This thesis is a single case study on Chinese accounting, the research question it attempts to answer is the possible application of international accounting standards in China. In order to answer the research question, it first studies the differences of contexts between international accounting and Chinese accounting, subsequently, from the perspective of conceptual framework, elucidates the dissimilarities between Chinese accounting and international accounting and the causes which bring about these differences. The final conclusion is that China has not yet possessed the necessary conditions for the application of international accounting standards.

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Pham, Hoai Huong. "A comparative study of Vietnamese and international accounting standards." Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/1996.

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This thesis investigates de jure convergence of Vietnamese Accounting Standards (VAS) and International Accounting Standards (IAS/IFRS) and de facto (actual company reporting practice) compliance with VAS and IAS/IFRS using a sample of 200 Vietnamese listed companies’ 2010 annual financial reports. This study is important because Vietnam is one of Asia’s fastest growing economies whilst Vietnamese accounting is poorly understood.The de jure analysis shows that during the period 2001-2005 Vietnam initially adopted 84% of the IAS/IFRS issued up through 2003. However, subsequent amendments and new IFRSs have not been updated to VASs, causing a significant decrease in overall de jure convergence to a very modest level of 62%. Non-convergence is more noticeable for disclosure than for measurement issues.The de facto analysis shows a somewhat higher level (80%) of compliance with VAS but a lower level (67%) of compliance with IAS/IFRS by Vietnamese listed companies. Disclosure non-compliance is particularly problematic for Vietnam. State ownership, company size and audit firm type are major predictors of measurement compliance, whereas stock exchange location and audit firm type are key predictors of disclosure compliance.The modest de jure convergence of VAS and IAS/IFRS combined with the moderate de facto company compliance with VAS leads to a lower de facto compliance with IAS/IFRS in Vietnam. The key implication is that enhancement of mechanisms for complying with accounting standards is as important as improvement of de jure convergence to achieve de facto company reporting convergence with IAS/IFRS in Vietnam. This highlights the role of national accounting standard setters and regulators in promoting the convergence process. From a more global perspective, if the International Accounting Standards Board is to truly achieve its global convergence aim they should review their rule-making approach for emerging markets like Vietnam.

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Cadiz-Andrion, Luisa Victoria. "Investigating stakeholder concerns in accounting for co-operative equity under international accounting standards." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2007. http://hdl.handle.net/10092/871.

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This research examines submissions from the co-operative sector in response to the exposure of Draft Interpretation D8: Members' Shares in Co-operative Entities (D8) to analyse their responses to the classification of co-operative member shares under D8. A review of extant literature revealed that the concentration of submissions to similar documents comes from investor-owned firms in developed countries; and that there is a dearth of submissions from developing countries and alternative business models, such as co-operatives. This research sought to compare and establish the similarities and differences of responses across country and regional classifications, and across income and stakeholder groups. The study conducted both qualitative and quantitative research methods of textual analysis by employing grounded theory and content analysis. The results indicate that D8 submissions primarily come from preparers in developed countries located in Europe and Central Asia and in East Asia and the Pacific regions. However, findings also show that regardless of country, regional, or income group classification, the co-operative industry expressed common concerns and issues.

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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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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-525.

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Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (international) accounting standard setting process. In addition to the previously emphasised role of politics, it also recognises the potential significance of learning and executive concerns, as well as significant interactions between these three sub-processes of accounting standard setting. In doing this the suggested model provides a framework for approaching concerns regarding the prospects of, and problems involved in, accounting standard setting as a means of achieving (more) standardised accounting practices. A significant part of this book provides a detailed account explaining why the IASC published a standard on income tax requiring the balance sheet liability method in 1996. This case is especially interesting, not only because income tax constitutes a considerable expense for most companies, but also because the revised standard implied a change in financial accounting practices in most countries. The appendix contains several numerical examples illustrating the difference between alternative methods of accounting for income tax
Diss. Stockholm : Handelshögskolan, 2005

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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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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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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://web.hhs.se/efi/summary/667.htm.

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Grimmeißen, Klaus. "Bilanzierung und Bewertung von Wohnimmobilien nach IAS 40." [S.l. : s.n.], 2004. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB11163854.

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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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Zülch, Henning. "Die Bilanzierung von Investment Properties nach IAS 40 /." Düsseldorf : IDW-Verlag, 2002. http://aleph.unisg.ch/hsgscan/hm00074204.pdf.

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Watrin, Christoph. "Internationale Rechnungslegung und Regulierungstheorie /." Wiesbaden : Deutscher Universitäts-Verlag, 2001. http://aleph.unisg.ch/hsgscan/hm00079038.pdf.

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Jensen-Nissen, Lars. "IAS 32 / IAS 39 und steuerliche Gewinnermittlung Bilanzierung von Finanzinstrumenten dem Grunde nach /." Wiesbaden : Dt. Univ.-Verl, 2007. http://dx.doi.org/10.1007/978-3-8350-9526-7.

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Glieder, Harald. "Geldflussrechnung, Segmentberichterstattung und Gewinn pro Aktie : US-GAAP, IAS und HGB im Vergleich /." Hamburg : Kovač, 1999. http://aleph.unisg.ch/hsgscan/hm00013512.pdf.

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Jacobi, Arne. "Analyse bilanztheoretischer Grundlagen der International-Accounting-Standards als Basis für deren Interpretation und Weiterentwicklung /." Aachen : Shaker, 2003. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=010652857&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Caglar, Hatice. "Die Novellierung der IAS/IFRS, insbesondere im Hinblick auf Business Combinations." [S.l. : s.n.], 2004. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB11195151.

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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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Tang, Qingliang. "Accounting issues in international joint ventures in the People's Republic of China." Thesis, University of Glasgow, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.261683.

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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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Jensen-Nissen, Lars. "IAS 32/IAS 39 und steuerliche Gewinnermittlung : Bilanzierung von Finanzierungsinstrumenten dem Grunde nach /." Wiesbaden : Dt. Univ.-Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015451885&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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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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Khosla, Vahin. "The Convergence To International Accounting Standards: A Detailed Case Study On India's Progress." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1125.

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As the business and economic world is constantly evolving due to globalization, the importance for a uniform, worldwide set of accounting standards can no longer be put to question. As each country has its own unique accounting standards, International Financial Reporting Standards (IFRS) are regarded as the solution to this concern as they would enable investors to value the financial position of a firm regardless of where it is located. While a large number of countries have already pledged to converge to these standards, a large number of accountants wonder why India (with its increasing requirement for global capital) has had significant delays in converging with IFRS. While there are significant differences between IFRS and current Indian accounting standards, this paper provides a cost / benefit analysis of what the convergence with IFRS would bring to the Indian economy. Further, it analyzes the other non-qualitative factors that have led to delay in implementation and ends by looking at what Indian convergence with IFRS would add to the world economy.

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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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Cataldi, Simona <1994&gt. "The convergence of Chinese accounting standards with International Financial Reporting Standards (IFRS): effects on economic growth." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15988.

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The aim of this thesis is to describe and analyze the process of the convergence of Chinese accounting standards with International Financial Reporting Standards (IFRS) and its positive effects on the economic growth of China. In order to support this theory, the level of inward foreign direct investment (FDI) from 1997 to 2017 is evaluated. The first chapter serves as a general introduction on the Chinese economic growth from the economic reforms of 1979, aimed at transforming China from an isolated economy to a market-oriented system, until today. The agricultural and the industrial sector and the effects of the “open door policy” on foreign trade and foreign investment are discussed. The second chapter is a historical overview of the process of convergence of Chinese accounting standards with IFRS, divided into three phases: the introduction of the first reform in 1992, the harmonization phase with the 1998 and 2001 reforms and the convergence phase in 2006. The third chapter is a review of the main studies conducted on the relationship between the convergence with IFRS and FDI, between FDI and economic growth and between convergence with IFRS and economic growth both in developed and developing countries, including China. The fourth and final chapter firstly focuses on the definition of FDI in general and then, more specifically, on the main characteristics of FDI in China (sources, determinants and sectoral distribution). It secondly continues with the discussion of the impact of FDI on economic growth, by taking into account three main research areas: export promotion, income distribution and urbanization. Data collected show how economy grew faster in the period after the convergence, when the level of FDI was increasing at faster pace.

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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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Čontošová, Katarína. "Bilanční politika účetních jednotek sestavujících účetní závěrku dle IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402013.

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The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences between accounting in different accounting systems are discussed, namely the impact of differences on selected indicators of financial analysis.

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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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Kwok, Winston C. C. "Development of International Accounting Standards, an analysis of power and policy-making." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0014/NQ42536.pdf.

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Jacomossi, Fellipe André 1988, Vânia Tanira 1963 Biavatti, and Universidade Regional de Blumenau Programa de Pós-Graduação em Ciências Contábeis e. Administração. "Normas internacionais de educação contábil propostas pelo International Accounting Education Standards Board." reponame:Biblioteca Digital de Teses e Dissertações FURB, 2015. http://www.bc.furb.br/docs/DS/2015/360878_1_1.pdf.

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Orientador: Vânia Tanira Biavatti.
Dissertação (Mestrado em Ciências Contábeis) - Programa de Pós-Graduação em Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Regional de Blumenau, Blumenau.

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Feltham, Doris K. "The Adoption of International Accounting Standards for Small- and Medium-Sized Entities." ScholarWorks, 2011. https://scholarworks.waldenu.edu/dissertations/1043.

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U.S. private entities considering adoption of International Standards for Small- and Medium-sized Entities (IFRS for SMEs) need to understand how the new standards will modify financial reporting. However, there has been no determination of the significance of the financial statement impact of changing from United States Generally Accepted Accounting Principles (U.S. GAAP) to IFRS for SMEs. Without this knowledge, private entities in the United States will not be able to make an informed decision as to the benefits or consequences of adopting IFRS for SMEs. Based on stakeholder theory, this study sought to determine how adoption of IFRS for SMEs would affect the financial reporting of U.S. private entities. Using identified reporting differences between the 2 sets of standards, hypothetical 2010 IFRS for SMEs' financial statements were prepared for 3 participating entities. Analysis of variation between the hypothetical IFRS for SMEs' financial statements and the original U.S. GAAP financial statements provided a means to determine the financial reporting impact of IFRS for SMEs' adoption. In each of the 3 case studies, adoption of IFRS for SMEs did not significantly influence the financial reporting of U.S private entities, indicating that the communication of financial information would be fundamentally the same using the simplified IFRS for SMEs or the more complex U.S. GAAP. The results of this study suggest that IFRS for SMEs should be considered an acceptable set of standards for the preparation of quality financial statements by U.S. private entities. This study positively contributes to social change by providing new knowledge to assist private companies in the evaluation of the adoption of IFRS for SMEs; such knowledge could, in turn, reduce financial reporting costs and improve the SMEs' economic conditions.

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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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Kisser, Tobias A. "Die Bilanzierung von Software nach IAS 38 : Darstellung und Zweckmässigkeitsanalyse /." Hamburg : Kovač, 2004. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014696084&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Al-Shiab, Mohammad. "Financial consequences of IAS adoption : the case of Jordan." Thesis, University of Newcastle Upon Tyne, 2003. http://hdl.handle.net/10443/279.

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Past studies have recognised that a country's accounting system, including disclosure requirements and practice, does not develop in a vacuum but is shaped by a number of influences. Although several studies have been undertaken to identify factors affecting disclosure in various countries including Jordan, disclosure in compliance with all related and relevant International Accounting Standards (IAS), factors influencing disclosure in compliance with IAS and the financial consequences of increased disclosure in compliance with IAS have not been explored. This research therefore has looked at the development of disclosure in compliance with all related and relevant IAS, the factors influencing disclosure in compliance with IAS and the financial consequences of increased disclosure in compliance with IAS in Jordan. The investigation concentrated on the empirical analysis of- 1) The impact of IAS adoption on the Jordanian Industrial Companies (JIC) listed on Amman Stock Exchange (ASE) extent of disclosure over the period 1995-2000, and: 2) The impact of five company-specific factors (company size, audit firm, industry type, profitability, and capital structure) on the extent of disclosure in compliance with IAS of JIC overt he period 1995-2000, and: 3) The financial consequences of adopting IAS, more specifically the impact of adopting IAS on systematic risk, unsystematic risk, risk premium, cost of equity capital, and share price volatility of JIC listed on ASE over the period 1996-2000. The development of accounting reporting and regulations in Jordan in connection with the country economy development was reviewed by highlighting the reasons forced toward adopting the IAS through the Companies Act and Amman Stock Exchange requirements. Such a review provides relevant background to the issue to be investigated in this study. A survey of accounts of 50 JIC over the period 1995-2000 was undertaken to investigate the influence of the IAS on the extent of disclosure in Jordan. In this investigation, the selected companies' extent of disclosure in compliance with the IAS over the years was examined by conducting both parametric and nonparametric tests. The impact of company-specific factors, on the other hand, was assessed by looking at the association between selected factors and the extent of disclosure in compliance with IAS in the annual reports of all JIC that met the criteria required over six differenty ears (1995,1996,1997,1998,1999a, nd2 000). Both univariate (parametric and non-parametric statistics) and multivariate( multiple regression) analyses were carried out in testing the significance of the association. As far as the financial consequences are concerned, the study investigated the impact of adopting the IAS on the JIC systematic risk, unsystematic risk, risk premium, cost of equity capital, and share price volatility over five different years (1996,1997,1998,1999, and 2000). For such an investigation, the Capital Asset Pricing Model (CAPM) and the Market Model were employed. In this investigation, the selected companies' systematic risk, cost of equity capital, and share price volatility over the years was examined by conducting both parametric and non-parametric tests. The selected companies' unsystematic risk, however, was investigated by conducting the F-test. In addition, clearly it could be argued that the change in the cost of equity capital as a financial consequence of adopting the IAS might be influenced by other factors, namely: business risk and financial risk. Multivariate (multiple regression) analyses were carried out, therefore, in testing the significance of the association between the cost of equity capital and the extent of disclosure in compliance with IAS after controlling for the variables business risk and financial risk. The study results revealed that although the adoption for the IAS started in the year 1998, the significant change in the extent of disclosure started before that year. As a consequence, it can be seen that there was a drift up in the extent of disclosure regarding the mandatory action in 1998 for implementing the IAS and not a jump up as was expected to be seen. The study has found that JIC were not fully adopting the IAS. Chosen company specific factors, therefore, were tested for possible explanation of the variation in the extent of disclosure in compliance with IAS. The results revealed that there were considerable variations in the extent of disclosure by JIC for each of the six years covered in this study. Company size and, to a lesser extent, audit firm and industry type appear to be the best explanatory variables in explaining differences in the extent of disclosure in compliance with IAS among JIC included in this study over the period 1995-2000 suggesting that JIC have been influenced by company-specific factors. Regarding the financial consequences of adopting the IAS, however, the systematic risk and cost of equity capital, to some extent, was found to be significantly influenced by the extent of disclosure in compliance with IAS of JIC. Such an influence is described as a'cumulative' influence. Whereas, it has not been found that unsystematic risk, and share price volatility was significantly influenced by the adoption of IAS.

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Maucher, Matthias. "Rechnungslegung von Financial Instruments nach IAS 39 und HGB / Steuerrecht." [S.l. : s.n.], 2005. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB12103715.

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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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Dissertations / Theses on the topic 'International accounting standards'

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