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Dissertations / Theses on the topic 'International accounting standards'

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Published: 4 June 2021

Last updated: 25 July 2025

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1

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

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2

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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3

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

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4

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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5

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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6

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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<p>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. </p><p>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? </p><p>Realisation: In orde

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7

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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8

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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9

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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10

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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11

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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12

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.<br>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.<br>В роботі досліджено важливість

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13

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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14

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

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15

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 conditio

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16

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 ne

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17

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 an

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18

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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19

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 (int

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20

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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21

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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22

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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23

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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24

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).<br>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

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25

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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26

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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27

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

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28

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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29

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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30

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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31

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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32

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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33

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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34

Abuarqoub, Mohammad. "Strategies to Reduce Excessive Transition Costs to the International Financial Reporting Standards." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748396.

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<p> The excessive cost of the transitioning from the Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) is a vital business challenge. Based on the transaction cost economics (TCE) theory, the purpose of this qualitative single case study was to explore strategies that some of the organizational financial professionals use to minimize excessive transition costs from GAAP to IFRS accounting systems. Data were collected from 3 financial professionals of a corporation located in the west coast region of Northern California using semistructu

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35

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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36

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

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37

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 re

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38

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 theore

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39

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 a

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40

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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41

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 bet

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42

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 question

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43

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.<br>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

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46

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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48

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

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49

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

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