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Journal articles on the topic 'International accounting standards'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2024

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1

BARTH, MARY E., WAYNE R. LANDSMAN, and MARK H. LANG. "International Accounting Standards and Accounting Quality." Journal of Accounting Research 46, no. 3 (June 2008): 467–98. http://dx.doi.org/10.1111/j.1475-679x.2008.00287.x.

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Zeff, S. A. "Applying International Accounting Standards." International Journal of Accounting 35, no. 2 (July 2000): 289. http://dx.doi.org/10.1016/s0020-7063(00)00069-8.

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3

Hoogendoorn, Martin N. "Applying International Accounting Standards." International Journal of Accounting 39, no. 1 (January 2004): 113–15. http://dx.doi.org/10.1016/j.intacc.2003.12.005.

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4

Kostyuchenko, Valentina, Alyona Malinovskaya, and Anastasiia Mamonova. "Cryptocurrencies Accounting under International Standards." Modern Economics 21, no. 1 (June 30, 2020): 122–28. http://dx.doi.org/10.31521/modecon.v21(2020)-19.

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5

Donnelly, Shawn. "The International Accounting Standards Board." New Political Economy 12, no. 1 (March 2007): 117–25. http://dx.doi.org/10.1080/13563460601068875.

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Zeff, Stephen A. "International accounting standards: survey 2000." International Journal of Accounting 36, no. 3 (September 2001): 376–77. http://dx.doi.org/10.1016/s0020-7063(01)00111-x.

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7

Flower, John. "Rechnungslegung nach international accounting standards." International Journal of Accounting 33, no. 5 (January 1998): 660–63. http://dx.doi.org/10.1016/s0020-7063(98)90019-x.

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8

Reinstein, Alan, Thomas R. Weirich, and Joseph H. Goodwin. "SEC proposes international accounting standards." Journal of Corporate Accounting & Finance 11, no. 6 (September 2000): 33–39. http://dx.doi.org/10.1002/1097-0053(200009/10)11:6<33::aid-jcaf8>3.0.co;2-k.

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9

Rouse, Robert W. "Update: Harmonizing international accounting standards." Journal of Corporate Accounting & Finance 9, no. 4 (1998): 101–5. http://dx.doi.org/10.1002/jcaf.3970090410.

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Жердева, О. В., Т. В. Небавская, Э. Т. Махмудова, and Д. Д. Яковенко. "Evolution of leasing accounting: comparison of russian accounting standards with international accounting standards." Innovative economy: information, analytics, forecasts, no. 3 (June 18, 2024): 184–90. http://dx.doi.org/10.47576/2949-1894.2024.3.3.022.

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В статье анализируются сравнительные аспекты лизинговых операций в российской и международной практике. Рассматривается историческое развитие лизинга и его современное состояние. Тема актуальна в условиях роста популярности лизинга как гибкого и эффективного инструмента финансирования, особенно в нестабильной экономической среде. Особое внимание уделяется законодательным особенностям и перспективам развития рынка лизинга в России по сравнению с ведущими мировыми рынками. Также обсуждаются вызовы, с которыми сталкиваются российские компании при переходе на новые стандарты, включая необходимость модернизации правовой базы и повышения квалификации специалистов. Делается вывод о том, что успешная адаптация возможна при условии комплексного подхода, включающего государственную поддержку и активное участие всех заинтересованных сторон, что в итоге способствует интеграции России в глобальную экономику и улучшению инвестиционной привлекательности российских компаний. The article analyzes the comparative aspects of leasing operations in Russian and international practice. The historical development of leasing and its current state is considered. The topic is relevant in the context of the growing popularity of leasing as a flexible and effective financing tool, especially in an unstable economic environment. The challenges faced by Russian companies in the transition to new standards are also discussed, including the need to modernize the legal framework and improve the skills of specialists. The article concludes that successful adaptation is possible under the condition of an integrated approach, including state support and the active participation of all stakeholders, which ultimately contributes to the integration of Russia into the global economy and the improvement of the investment attractiveness of Russian companies.

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Mulugetta, Abraham. "Comparison Of International Accounting Standards, Demand For Multinational Accounting And Implication for International Accounting Harmonization." Journal of Applied Business Research (JABR) 6, no. 3 (October 21, 2011): 26. http://dx.doi.org/10.19030/jabr.v6i3.6287.

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This study discusses practical approach to international accounting conceptualization, reviews literature on international accounting harmonization, and highlights possible reasons for the weak adherence to international accounting standards. It compares specific requirements of the Security Exchange Commission, Financial Accounting Standards Board, International Accounting Standards Committee, Organization for Economic Cooperation & Development, European Economic Community, and the United Nations, on the disclosure of international operations of multinational enterprises in order to determine the degree to which these requirements are similar and by inference, the probably contribution to harmonization.

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12

Magiera, Frank T. "Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings." CFA Digest 32, no. 3 (August 2002): 62–63. http://dx.doi.org/10.2469/dig.v32.n3.1124.

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13

Ashbaugh, Hollis, and Morton Pincus. "Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings." Journal of Accounting Research 39, no. 3 (December 2001): 417–34. http://dx.doi.org/10.1111/1475-679x.00020.

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14

Geyer, E. S. "Accounting reform in Ukraine: international standards and the tax consequences." International Journal of Academic Research 5, no. 5 (October 15, 2013): 294–98. http://dx.doi.org/10.7813/2075-4124.2013/5-5/b.45.

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15

Dobie, Alisdair. "Aiming for global accounting standards: the international accounting standards board, 2001–2011." Accounting and Business Research 46, no. 7 (March 16, 2016): 784–85. http://dx.doi.org/10.1080/00014788.2016.1157920.

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Walton, Peter. "Aiming for Global Accounting Standards – The International Accounting Standards Board 2001–2011." Accounting in Europe 13, no. 1 (January 2, 2016): 121–23. http://dx.doi.org/10.1080/17449480.2016.1143958.

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17

Ryska, J., and A. Valder. "Fair value in financial accounting." Agricultural Economics (Zemědělská ekonomika) 49, No. 11 (March 2, 2012): 526–32. http://dx.doi.org/10.17221/5442-agricecon.

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By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets leads to the publishing of real net income of the enterprise. The necessity to express the fair values of assets for accountancy places specialists of this profession in a new position of professionals having a common language with investors. This trend started deepening when the International Valuation Standards Committee began to co-operate with the International Accounting Standards Committee more closely. This caused the harmonization of basic terms used for valuation of property.

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Tohirovich, Qudbiyev Nodir. "International financial accounting standards in Uzbekistan." ACADEMICIA: An International Multidisciplinary Research Journal 11, no. 4 (2021): 328–33. http://dx.doi.org/10.5958/2249-7137.2021.01062.4.

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de La Martinière, Gérard. "New International Accounting Standards and Insurance." Geneva Papers on Risk and Insurance - Issues and Practice 30, no. 1 (January 2005): 108–13. http://dx.doi.org/10.1057/palgrave.gpp.2510015.

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Kikuya, Masato. "International harmonization of Japanese accounting standards." Accounting, Business & Financial History 11, no. 3 (November 2001): 349–68. http://dx.doi.org/10.1080/713757317.

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21

Zeff, Stephen A. "International accounting principles and auditing standards." European Accounting Review 2, no. 2 (September 1993): 403–10. http://dx.doi.org/10.1080/09638189300000037.

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Adams, Carol A., Pauline Weetman, and Sidney J. Gray. "Reconciling national with international accounting standards." European Accounting Review 2, no. 3 (December 1993): 471–94. http://dx.doi.org/10.1080/09638189300000048.

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23

TAYLOR, STEPHEN L. "International Accounting Standards: An Alternative Rationale." Abacus 23, no. 2 (September 1987): 157–70. http://dx.doi.org/10.1111/j.1467-6281.1987.tb00147.x.

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24

Hora, Judith A., Rasoul H. Tondkar, and Ajay Adhikari. "International accounting standards in capital markets." Journal of International Accounting, Auditing and Taxation 6, no. 2 (January 1997): 171–90. http://dx.doi.org/10.1016/s1061-9518(97)90004-5.

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25

Tarca, Ann. "Book review: Applying international accounting standards." International Journal of Accounting 42, no. 1 (January 2007): 113–16. http://dx.doi.org/10.1016/j.intacc.2006.12.006.

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26

Yu, Gwen, and Aida Sijamic Wahid. "Accounting Standards and International Portfolio Holdings." Accounting Review 89, no. 5 (April 1, 2014): 1895–930. http://dx.doi.org/10.2308/accr-50801.

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ABSTRACT Do differences in countries' accounting standards affect global investment decisions? We explore this question by examining how accounting distance, the difference in the accounting standards used in the investor's and the investee's countries, affects the asset allocation decisions of global mutual funds. We find that investors tend to underweight investees with greater accounting distance. Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an event that changed the accounting standards of various country-pairs, we examine how two sources of changes in accounting distance—(1) changes due to IFRS adoption of the investee, and (2) changes due to IFRS adoption in the investor's country—affect global portfolio allocation decisions. We find that the tendency to underinvest in investees with greater accounting distance significantly weakens when accounting distance is reduced, either from an investee's IFRS adoption or from IFRS adoption in the investor's country. The latter finding holds despite the fact that IFRS adoption in the investor's country had no impact on the accounting standards under which the investee firms present their financial information; the only change is in the investor's familiarity with these standards. This suggests that differences in accounting standards affect investor demand by imposing greater information-processing costs on those less familiar with the reporting standards.

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Ali, Muhammad Jahangir, and Kamran Ahmed. "Determinants of accounting policy choices under international accounting standards." Accounting Research Journal 30, no. 4 (November 6, 2017): 430–46. http://dx.doi.org/10.1108/arj-02-2015-0020.

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Purpose The purpose of this paper is to examine the determinants of accounting policy choices under International Accounting Standards (IASs) of listed firms in South Asia. Design/methodology/approach We selected three IASs-based accounting policy choices from 369 listed companies in India, Pakistan and Bangladesh for the financial year 2007-2008. Findings Our results show that firm size, investment opportunity set, leverage and ownership by the general public are significant determinants of accounting policy choice in South Asian countries. However, we do not find a significant relationship between firms’ accounting policy choices and profitability, assets-in-place and taxes. Practical implications Our results suggest that as some flexibility exists in IASB’s accounting standards, this may allow managers to use income-increasing/decreasing methods. There is scope for regulators and standards setters to reduce the alternative methods which are likely improve firms’ reporting quality. Originality/value Our study contributes to the understanding as to what determines managers’ choice of a particular accounting method allowed in IAS.

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28

Teixeira, Alan. "The International Accounting Standards Board and Evidence-Informed Standard-Setting." Accounting in Europe 11, no. 1 (January 2, 2014): 5–12. http://dx.doi.org/10.1080/17449480.2014.900269.

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Kovalenko, Daniil D. "MANAGERIAL ACCOUNTING AND IFRS (IAS): FEATURES OF MANAGERIAL REPORTING FORMING BASED ON IFRS (IAS)." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/8, no. 147 (2024): 83–90. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.08.012.

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This article explores the theoretical and practical features of the managerial reporting forming based on the International Financial Reporting Standards (International Accounting Standards), provides an overview of convergence capabilities of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards). This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial accounting methodology as well as outsourcing organizations providing accounting services with a preparation and implementation of the managerial accounting methodology. This article is the third part of a series of articles dedicated to integration issues of the managerial accounting methodology and the International Financial Reporting Standards (International Accounting Standards).

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Qiu, Congtong. "Comparative Study on Quality Characteristics of International Accounting Standards and Chinese Accounting Standards." BCP Business & Management 27 (September 6, 2022): 34–41. http://dx.doi.org/10.54691/bcpbm.v27i.1949.

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Whether accounting information can meet the needs of users depends on the quality of accounting information. The internationalization level of accounting standards reflects the degree of integration of a country's economy with the world. With the development of economic globalization and rapid progress of science and technology, the market economy is becoming more and more active. Meanwhile, the trade between various countries is becoming more and more frequent, which promotes the economic and trade cooperation between various countries. The demand for international convergence of accounting standards is becoming increasingly strong, and the relevant concept arises at the historic moment. In order to make the cooperation between countries more convenient and fast, countries began to integrate into the financial regulatory framework reform process of cooperation, and strive for the global unified high-quality accounting standards can be completed in a timely manner. This paper compares and analyzes the differences between Chinese and international accounting standards in terms of information quality characteristics from two aspects of content and level, summarizes the convergence and development trend of international accounting standards, and puts forward some suggestions for China to formulate accounting standards.

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Svoboda, P. "Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 53, No. 10 (January 7, 2008): 466–74. http://dx.doi.org/10.17221/927-agricecon.

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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one’s own production and in the possibility to consider the costs of disposal of assets. The subsequent expenses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenance. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.

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McPeak, David, Karen V. Pincus, and Gary L. Sundem. "The International Accounting Education Standards Board: Influencing Global Accounting Education." Issues in Accounting Education 27, no. 3 (January 1, 2012): 743–50. http://dx.doi.org/10.2308/iace-50121.

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ABSTRACT The purpose of this paper is to make readers aware of Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing accounting education and training worldwide. Less than a decade old, the IESs are enforced through the member bodies of the International Federation of Accountants (IFAC) and professional accountancy organizations throughout the world. The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the country where the accountants received their education and training. Differing cultures, languages, and social, educational, and legal systems pose a challenge for developing a globally applicable set of international accounting education standards. Accounting educators can help the IAESB meet this challenge by responding to IAESB exposure drafts, undertaking research relevant to issues being addressed by the IAESB, becoming directly involved in the standard-setting process, and using IAESB standards, practice statements, information papers, and other information on the education and training of professional accountants in developing, assessing, and evolving accounting education programs.

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Luiz, Ivone Gonçalves, Álvaro Augusto Ricardino Filho, and Luciene Santana. "Disclosure of Liabilities in Brazil in Light of International Accounting Standards." Brazilian Business Review 1, no. 2 (June 30, 2004): 89–102. http://dx.doi.org/10.15728/bbr.2004.1.2.2.

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34

Thuy Van, Ha Thi, Vu Thi Kim Anh, and Nguyen Dang Huy. "International Financial Reporting Standards and Orientation of Vietnam: “Roadmap & International Experience”." Accounting and Finance Research 7, no. 4 (November 20, 2018): 167. http://dx.doi.org/10.5430/afr.v7n4p167.

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

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Abdullah Sabir, Rizgar. "The Role of International Financial Reporting Standards (IFRS) to Encourage International Investments in the Kurdistan Region-Iraq." Academic Journal of Nawroz University 11, no. 1 (February 7, 2022): 30–46. http://dx.doi.org/10.25007/ajnu.v11n1a1236.

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International accounting standards, which were renamed the International Financial Reporting Standards (IFRS), have received global acceptance, as the rapid transformations in financial and economic relations, and the liberalization that they involved in the economy in trade and markets, deepened the need to establish a unified international approach in accounting that keeps pace with these developments. Because of the disparity and difference between countries in the accounting principles, accounting practices, and preparing the financial statements that would lead to the ambiguities and contradictions in the information and results contained in those financial statements. There are continuous efforts by the Central Bank of Iraq to implement international standards through the trend towards requesting financial data from banks according to international standards. Therefore, the banking sector, by its modernity and the challenges it faces daily, needs a high degree of financial disclosure and transparency in the financial reports, which are reflected in the banks’ financial position and performance. The financial statements look similar in form among different companies, but there is a difference among them in terms of content, due to the difference in the social, economic, and legal conditions in the external and internal environment of the companies. In reality, there are no specific accountings standards belong to the Kurdistan Region of Iraq. Therefore, this study aims to discover the extent to which the international financial reporting standards’ application contributes to encouraging foreign investment in the Kurdistan Region.

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36

Imamova, Nasiba. "IMPACT OF IMPLEMENTING INTERNATIONAL FINANCIAL REPORTING STANDARDS IN JOINT STOCK COMPANIES ON THE NATIONAL ECONOMY." Iqtisodiy taraqqiyot va tahlil 2, no. 4 (April 30, 2024): 64–70. http://dx.doi.org/10.60078/2992-877x-2024-vol2-iss4-pp64-70.

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Today, two benchmarks - International Financial Reporting Standards - IFRS (International Financial Reporting Standards - IFRS) and the generally accepted accounting rules of the USA - BHUQ (Generally Accepted Accounting Principles - GAAP) are recognized as the standard of accounting. According to the analysis, there is almost no accountant in the world who is not aware of MHXS. Also, the number of countries that recognize international standards is increasing day by day. Also, the number of countries that recognize international standards is increasing day by day. It serves as an important tool in mutual cooperation between the countries of the world, including in the development of economic relations, especially in improving the investment environment. This article covers a number of aspects such as MHSS, international experience, and its use in the countries of the world.

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

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The article analyzes the philosophical foundations of scientific accounting knowledge - assumptions about the continuity of the organization. The relevance, the need for a critical assessment of the modern accounting paradigm in the formation of the information society, in the formation of which a certain role is assigned to accounting and accounting (financial) reporting, is substantiated and proved. The author is convinced of the need to reform the accounting system, taking into account national interests. It is proposed to begin this process by clarifying the underlying accounting assumption.

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Sedláček, Jaroslav. "Harmonisation of agricultural accounting." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 6 (2007): 149–56. http://dx.doi.org/10.11118/actaun200755060149.

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This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

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Chapple, Sandra. "Book review: Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001–2011." Accounting History 21, no. 2-3 (May 2016): 364–65. http://dx.doi.org/10.1177/1032373216639052.

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40

Florou, Annita, Urska Kosi, and Peter F. Pope. "Are international accounting standards more credit relevant than domestic standards?" Accounting and Business Research 47, no. 1 (September 26, 2016): 1–29. http://dx.doi.org/10.1080/00014788.2016.1224968.

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41

Papa, Vincent. "A New Era for International Accounting Standards." CFA Institute Magazine 22, no. 6 (November 2011): 50. http://dx.doi.org/10.2469/cfm.v22.n6.18.

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Beke, Jeno. "International Accounting Standards Effects on Business Management." Business Management and Strategy 2, no. 1 (May 12, 2011): 3. http://dx.doi.org/10.5296/bms.v2i1.660.

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43

Hoogendoorn, Martin. "De verplichte naleving van International Accounting Standards." Maandblad Voor Accountancy en Bedrijfseconomie 74, no. 8 (August 1, 2000): 294–96. http://dx.doi.org/10.5117/mab.74.20947.

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Tijdens het schrijven van deze column, op woens-dagmiddag 14 juni, vlak voor de deadline, gaf een blik op het laatste nieuws op de IASC-website een verrassend bericht. Interne marktcommissa-ris Bolkestein meldt dat de Europese Commissie in het document ‘EU Financial Reporting Strategy: the way forward’ de intentie heeft uitge-sproken om voor te stellen dat alle beursgenoteer-de ondernemingen in Europa verplicht zijn uiter-lijk in 2005 hun geconsolideerde jaarrekening op te stellen in overeenstemming met International Accounting Standards (IAS). Dat is nogal wat, zeker ook voor Nederlandse ondernemingen. Want de naleving van IAS in Nederland is nog altijd zeer beperkt.

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Ievdokymov, Victor Valeriiovych, and Sergiy Fedorovych Legenchyk. "Multivariate accounting in international financial reporting standards." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(36) (May 22, 2017): 25–35. http://dx.doi.org/10.26642/pbo-2017-1(36)-25-35.

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45

Perry, James, and Andreas Nölke. "The political economy of International Accounting Standards." Review of International Political Economy 13, no. 4 (October 2006): 559–86. http://dx.doi.org/10.1080/09692290600839790.

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46

Pomeranz, Felix. "Time for Decision on International Accounting Standards." EDPACS 26, no. 5 (November 1998): 10–20. http://dx.doi.org/10.1201/1079/43231.26.5.19981101/30001.2.

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Pomeranz, Felix. "The Probable Future of International Accounting Standards." EDPACS 28, no. 9 (March 2001): 1–6. http://dx.doi.org/10.1201/1079/43266.28.9.20010301/30386.1.

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48

Zeff, S. A. "The FT International Accounting Standards Survey 1999." International Journal of Accounting 35, no. 2 (July 2000): 291. http://dx.doi.org/10.1016/s0020-7063(00)00052-2.

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Needles, Belverd E. "A guide to applying international accounting standards." International Journal of Accounting 32, no. 1 (January 1997): 119–21. http://dx.doi.org/10.1016/s0020-7063(97)90009-1.

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De Lange, Paul, and Bryan Howieson. "International accounting standards setting and U.S. exceptionalism." Critical Perspectives on Accounting 17, no. 8 (December 2006): 1007–32. http://dx.doi.org/10.1016/j.cpa.2005.08.011.

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