Dissertations / Theses: 'International Financial Reporting Standard 9 (IFRS)'

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Virt, Jan. "Proces přijetí IFRS 9 v EU." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360232.

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Author of the diploma thesis deals with the endorsement process of IFRS 9. In the first chapter, the author briefly describes the historical development of international accounting standards that have regulated or otherwise related to financial instruments and outlines the developments in the field. In the main chapter of the thesis, author discusses in detail the endorsement process, characterizes the bodies and institutions involved in the process, describes the endorsement process as such, analyses the criteria according to which the compliance of the new standard with EU law is assessed and describes how European institutions participate in preparing standards before their adoption by the IASB. Author shows how the described procedure and criteria are applied in the approval of IFRS 9. Lastly, author analyses on a sample of companies listed on the Prague Stock Exchange how these companies are considering the endorsement of IFRS 9 by the European Union and the obligation to report their financial instruments under IFRS 9 from 2018.

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Ständer, Ute. "Erfassung von Umweltschutzaspekten im externen Rechnungswesen nach HGB und IAS/IFRS /." Hamburg : Kovač, 2006. http://www.verlagdrkovac.de/3-8300-2514-9.htm.

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Madeja, Felix. "Bilanzierung von "Spielervermögen" nach HGB und IAS/IFRS /." Hamburg : Kovač, 2007. http://www.verlagdrkovac.de/978-3-8300-3011-9.htm.

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

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

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Linzbach, Meike. "Bilanzierung latenter Steuern bei Unternehmenszusammenschlüssen latente Steuern in der Erwerbsbilanzierung nach IFRS 3 und ED IAS 12." Wiesbaden Gabler, 2008. http://d-nb.info/992586224/04.

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Aamir, Suhaib, and Umar Farooq. "Assessing the Preparedness of Small and Medium-sized Entities in Sweden : to Adopt International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs)." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34857.

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SMEs serve as a backbone to keep an economy going and to boost it up in times of difficult hours like recession, for example. They are considered as the main source of modernization, innovation and entrepreneurial spirit. Like rest of Europe, 99% of enterprises are SMEs in Sweden which form a ratio of approximately 58 SMEs per 1000 inhabitants. Moreover SMEs employ around 60% of Sweden‟s manpower which shows their concern toward social responsibility.

Several companies irrespective of their size are bound by the statutory rules of a particular country in which they operate to prepare financial reports that conform to specified set of accounting principles. There has been much ongoing debate regarding the suitability of one set of accounting standards in a country for all its operating enterprises, regardless of their size. In July 2009 the International Accounting Standards Board (IASB) published the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs). The IFRS for SMEs is intended to be applied to the general purpose financial statements of entities that do not have public accountability. The main theme of our thesis is to examine the suitability and difficulties faced by SMEs in Sweden towards IFRS for SMEs. Furthermore, this thesis will identify the problems that will be faced by SMEs in Sweden, in the process of adopting IFRS for SMEs. Lastly, this study will be conducted to check whether SMEs in Sweden prefer to choose and use IFRS for SMEs or Swedish GAAP.

In order to achieve the determined objectives, the study "Assessing the preparedness of small and medium-sized entities in Sweden to adopt International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs)" was conducted. A qualitative research employing semi-structured interviews was carried out with eleven interviews in order to solidify the quality criteria of our research work. Sample was selected based on convenient sampling from Umeå due to the limitations of resources in terms of cost and time; opinions from three different categories of respondents (audit firms, SMEs and experts‟ opinion from the academic perspective) would be gathered. All collected data would be analyzed against the theoretical framework, and with the help of analysis conclusion regarding this study would be drawn.

Based on the qualitative results, the findings exhibits that SMEs in Sweden are not inclined towards IFRs for SMEs and are not ready in any way to adopt these standards. The Swedish GAAP has been designed over years and all SMEs are very much familiar with the rules and principles applicable in Swedish GAAP. Therefore, according to our research inclination of SMEs in Sweden is towards Swedish GAAP rather than IFRS for SMEs.

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Linzbach, Meike. "Bilanzierung latenter Steuern bei Unternehmenszusammenschlüssen latente Steuern in der Erwerbsbilanzierung nach IFRS 3 und ED IAS 12 /." Wiesbaden : Gabler, 2009. http://sfx.metabib.ch:9003/sfx_locater?sid=ALEPH:DSV01&genre=book&isbn=978-3-8349-9456-1&id=doi:10.1007/978-3-8349-9456-1.

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Kudiovský, Stanislav. "Návrh metodiky převodu účetní závěrky v souladu s Mezinárodními standardy účetního výkaznictví." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224007.

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This master´s thesis deals with problems of transformation of financial statements prepared in accordance with Czech accounting regulations on the financial statements in accordance with International Financial Reporting Standards. In the first section of the thesis elaborated theoretical work, in the second part contains a translation of financial statements of an entity selected and defined by the conclusions of both systems for reporting financial information.

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Sukartha, Putu Dyan Yaniartha. "Indonesian state-owned enterprises and earnings quality." Thesis, Queensland University of Technology, 2020. https://eprints.qut.edu.au/203192/1/Putu%20Dyan%20Yaniartha_Sukartha_Thesis.pdf.

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This thesis extends the earnings quality literature through its focus on two Indonesian phenomena – a two-stage approach to International Financial Reporting Standards (IFRS) convergence and partial privatisation of State-owned enterprises (SOEs). Using extensive panel data from the Indonesian stock exchange the study finds that accrual quality of listed SOEs has significantly improved under IFRS, but not earnings persistence or earnings smoothness. Employing the latent growth curve model, the study finds that the second stage of convergence had a more pronounced impact on accrual quality. Comparatively, the rate of improvement in accrual quality was higher for SOEs than non-SOE listed companies.

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Barboza, Valdivia Alexandra Rosaly, and Guerrero Cindy Alejandra Martínez. "Análisis del impacto financiero por implementación de NIIF 9 respecto al modelo de pérdidas crediticias esperadas en cuentas por cobrar comerciales del sector de telecomunicaciones post-pago del Perú por el año 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/626172.

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El presente trabajo de investigación tiene como finalidad evaluar el impacto financiero en las perdidas crediticias esperadas de las cuentas por cobrar comerciales a partir de la aplicación de la NIIF 9 en el sector de Telecomunicaciones. Esta nueva norma entrará en vigencia a partir del año 2018, y proporciona lineamientos específicos para el registro de la provisión por incobrables. Es por ello que las empresas deben considerar los cambios que surgirán en el registro de la provisión, así como el modelo a seleccionar, y esto se desarrollará a partir de nuestra investigación cualitativa y cuantitativa. Como parte de la metodología de investigación, se obtuvo las opiniones de expertos y colaboradores de las mismas empresas del sector, a través de entrevistas a profundidad y encuestas. Del mismo modo, se desarrolló un caso práctico con el fin de dar mayor énfasis en el efecto de la aplicación de la NIIF 9 en el ámbito contable. Después de analizar los datos recolectados y haber identificado las diferencias entre la NIC 39 y la NIIF 9, se exponen las conclusiones y recomendaciones a las empresas de Telecomunicaciones.
The purpose of this research work is to evaluate the financial impact on the expected credit losses of trade accounts receivable from the application of IFRS 9 in the Telecommunications sector. This new standard will become effective from the year 2018, and provides specific guidelines for the registration of bad debt provision. That is why companies must consider the changes that will arise in the record of the provision as well as the model to be selected, and this will be developed from our qualitative and quantitative research. As part of the research methodology, expert opinions were obtained and collaborators of the same companies in the sector, through in-depth interviews and surveys in the same way, a case study was developed in order to give more emphasis in the effect of the application of IFRS 9 in the accounting field. After analyzing the data collected and having identified the differences between the NIC 39 and IFRS 9, the conclusions and recommendations are presented to the Telecommunications companies.
Tesis

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Pereira, Luciano Evangelista. "O processo de adoção das Normas Internacionais de Contabilidade (IFRS): um estudo dos seus impactos no resultado apresentado nas demonstrações financeiras das empresas do segmento varejista de tecidos, vestuários e calçados com ações na BM&F - Bovespa." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/1535.

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Made available in DSpace on 2016-04-25T18:39:53Z (GMT). No. of bitstreams: 1 Luciano Evangelista Pereira.pdf: 1884847 bytes, checksum: a38f92522c5c2d9c323d24808e4147c4 (MD5) Previous issue date: 2013-01-21
The constitution of the Accounting Pronouncements Committee (CPC) followed by Laws 11.638/2007 and 11.941/2009 resulted in a very important moment in Brazilian accounting. The approval of these laws, especially the Law 11.638/07 represented a landmark in the convergence process of Brazilian Accounting Standards (BRGAAP) to International Financial Reporting Standards (IFRS) of the International Accounting Standard Board (IASB), the European entity responsible for issuing International Financial Reporting Standards (IFRS) that have been adopted in more than 100 countries worldwide. All these efforts together with the internationalization of capital markets and economic growth an accelerated made Brazil a target for potential foreign investors and market analysts who use accounting information for investment analysis. The IFRS adoption in Brazil caused significant impacts on the financial statements of Brazilian companies, upon of adoption by pronouncement CPC 37 equivalent as IFRS 1 of IASB. The present study aims to investigate the overall impacts of the adoption of International Financial Reporting Standards (IFRS) in the Income Statement of seven companies that comprise the retail segment of textiles, apparel and footwear, as specific objectives to ascertain the impact of the adoption of IFRS on financial statements of the research object, based on your notes and present effects the Income Statement, through a comparison of the main rules that affected the first adoption, as well to answer the central question: What the impacts the process of the IFRS adoption on the Income Statement of companies that comprise the retail segment of textiles, apparel and footwear with shares on the BM&F-BOVESPA?. The research result shows that the process of adoption of International Financial Reporting Standards (IFRS) generated impacts primarily by reclassifying income for the year 2009 for the comparative basis of the first IFRS financial statements published by the companies under study
A constituição do Comitê de Pronunciamentos Contábeis (CPC), seguida pelas Leis 11.638/2007 e 11.941/2009 resultaram em importante momento na contabilidade brasileira. A aprovação das referidas leis, em especial a Lei 11.638/07 representou o marco inicial do processo de convergência das normas brasileiras de contabilidade (BRGAAP) para as normas internacionais de contabilidade (IFRS) do International Accounting Standard Board (IASB), entidade europeia responsável pela emissão das International Financial Reporting Standards (IFRS) que já foram adotadas em mais de 100 países em todo o mundo. Todos esses esforços, em conjunto com a internacionalização dos mercados de capitais e o crescimento da economia de forma acelerada, fizeram do Brasil um país alvo de potenciais investidores estrangeiros e analistas de mercado que utilizam as informações contábeis para análise de investimentos. A adoção das IFRS como padrão de contabilidade no Brasil causou impactos significativos nas demonstrações contábeis das empresas brasileiras, quando de sua adoção pelo Pronunciamento CPC 37 equivalente a IFRS 1 do IASB. O presente estudo tem por objetivo geral apurar os impactos da adoção das Normas Internacionais de Contabilidade (IFRS) no Resultado do Exercício das sete empresas que compõem o segmento varejista de tecidos, vestuário e calçados e, como objetivos específicos averiguar os impactos da adoção das IFRS nas demonstrações financeiras das empresas objeto da pesquisa, com base nas suas notas explicativas e apresentar os efeitos nos resultados, por meio de um comparativo das principais normas que afetaram a primeira adoção, bem como responder à seguinte questão problema: Quais os impactos causados pelo processo de adoção das IFRS no resultado das empresas do segmento varejista de tecidos, vestuário e calçados com ações na BM&F-BOVESPA? O resultado da pesquisa mostrou que o processo de adoção das Normas Internacionais de Contabilidade (IFRS) gerou impactos principalmente pela reclassificação do Resultado do Exercício de 2009 para a base comparativa das primeiras demonstrações financeiras em IFRS, publicadas pelas empresas objeto de estudo

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Amisi, Bright. "The legitimacy of International Financial Reporting Standards (IFRS) : an assessment of the due process of standard-setting." Diss., 2013. http://hdl.handle.net/10500/11873.

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International Financial Reporting Standards (IFRS) are required or permitted for use in over 100 countries across the world. IFRS are developed by the International Accounting Standards Board (IASB). The IASB, with no formal or legal mandate, is performing a task normally reserved for national standard-setters. This study sought to establish the legitimacy of IFRS by assessing the due process of the IASB. The study established that countries have different motivations for choosing IFRS which raises legitimacy concerns. The global financial crisis compounded the legitimacy challenges of IFRS by exposing due process vulnerabilities. The study established that the IFRS governance structures are dominated by powerful stakeholders especially members of the G-20. Although the due process procedures provide opportunities for participation, actual participation is still dominated by constituents from Europe. Africa and South America still account for very low proportions of governance seats and participants in standard-setting projects.
Financial Accounting
M. Com. (Accounting)

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Miao, Ting-Ting, and 苗婷婷. "Impairment Accounting of International Financial Reporting Standard 9." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/06094183197131524850.

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碩士
國立臺灣大學
會計學研究所
103
In 2014, IASB published new impairment accounting method which purpose attempts to improve the issue of loss allowance. The 2013 Impairment Exposure Draft requires an entity initially accounts for expected credit loss and should separate it when priced financial assets at initial recognition. At each reporting day, entity should compare and evaluate whether credit risk of financial asset has increased significantly since initial recognition, in order to determining the amount of loss allowance. Expected credit loss approach will reduce the systematic overstatement of interest revenue in periods before a credit loss event occurs and the delay the recognition of credit loss in accordance with the requirements of IAS39. The requirements of impairment accounting are significant differences between IAS39 and IFRS9, and become more complicated. There are some examples in implementation guidance of IFRS9. However, the extents and the explanations of those examples are simple. In this article, ten examples are presented to illustrate the impairment accounting of more complicated situation. In first four cases, an entity purchases a group of debt investment. Actual loss in those cases means one of the debtor defaults. An entity should assess credit risk, expected credit loss, to determine a loss allowance at an amount equal to 12-month expected loss or lifetime expected credit loss at reporting day of the rest debt investment. The fifth and sixth cases are comprehensive examples that we can clearly understand the differences accounting treatments among the three stages of impairment accounting. When default occurs, an entity should estimate future cash flow and assess expected credit loss. If the amount of future cash flow changes, not only the difference has to recognize into income statement but also the ending balance of loss allowance will be effected. In the seventh case, an entity purchases financial asset on discount. Accounting treatments are similar to above cases. We only have to focus on discount amortization which influences loss allowance and the recognition of interest revenue. In the eighth case, an entity purchases a financial asset which measured at fair value through other comprehensive income. The recognition and measurement of expected credit losses is in the same way of assets measured at amortized cost. However, the loss allowance is recognized in other comprehensive income instead of reducing the carrying amount of the financial asset in the statement of financial position. We also show the statement of financial position to demonstrate the differences between the financial assets measure in amortized cost and in fair value through other comprehensive income. The ninth and tenth cases are examples of purchase or originated credit impaired financial assets. Under new impairment accounting, those financial assets should estimate expected future cash flow and expected credit loss, recalculate credit-adjusted effective interest rate. In 2013 Impairment Exposure Draft proposed that interest revenue should be calculated using effective interest rate unadjusted for expected credit losses, except for purchase or originated credit impaired financial asset, in which case the entity would use a credit-adjusted effective interest rate

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TASO, YU-CHEN, and 曹寓溱. "Case Study of International Financial Reporting Standard (IFRS) Application -A Company Example." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/00743352277972105350.

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碩士
元智大學
管理碩士在職專班
100
Based on the view point of practice, this study intends to explore the work of each stage in the whole procedure of inducing International Financial Reporting Standard (IFRS) into a company. IFRS has become dominant in global capital market. To accommodate to the new trend in international capital market standards, in 2009 the Financial Supervisory Commission (FSC) of R.O.C. announced that all listed companies will be required to adopt IFRS directly as from 2013 so that the principle basis and the fair value accounting orientation of IFRS would better benefit the reflection of the company’s intrinsic economic substance and financial state, enhance the relevance, reliability, and comparability of the corporate financial reporting, and raise the transparency of information. Direct adoption of IFRS by the listed companies will lead to structural changes in the environment of financial accounting, corporate selection of accounting policy, and preparation of financial statements. For example, the problems in accounting and information system are intertwined together. That is, the efficient induction of IFRS subject to regulations will be a huge challenge.

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Cheng, Hsiang-Chun, and 鄭翔駿. "Study on Hedge Accounting of International Financial Reporting Standard 9 and Examples for Aggregated Exposure." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/69928767207981884362.

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碩士
國立臺灣大學
會計學研究所
103
In November 2013, IASB published new hedge accounting requirements which purpose attempts to more closely align hedged accounting with risk management activities. The new model of hedged accounting has the following characteristic. Firstly, the model allows more types of risk management activities to be applied to hedge accounting treatment. Secondly, the model enhances presentation and disclosure of financial statements. Lastly, the new model reduces overly complex accounting treatments. Accordingly, it helps users understand the impact of hedging activities on financial statements and helps the assessment of future cash flows. This article discusses the significant differences between the previous and latest hedge accounting models. Meanwhile, it helps readers quickly grasp the purpose and the requirements of the new hedge accounting model. New hedge accounting model allows aggregated exposure to be designated as hedged items, so entity may designate hedging instruments and hedged items in aggregated exposure of basis as hedged item. Therefore, three items or instruments are designated two hedging relationships. The interactive effect of dual-layered hedging relationship results in a complex accounting treatment. In this article, two cases are presented to illustrate the accounting treatments. In the first case, fair value hedge and cash flow hedge are sequently designated. Then, in cash flow hedge both the instrument and the item are jointly designated as hedged items (i.e. aggregated exposure) in the second hedging relationship. In the first hedging relationship, the hedging instrument and hedged item should be measured at fair value under fair value hedge, and the gain or loss should be recognized in profit or loss. In the second hedging relationship, the cash flow hedge, the hedging instruments should be also measured at fair value. However, the portion of the gain or loss arising from effective hedge should be recognized in other comprehensive income. The amount of accumulated other comprehensive income in cash flow reserve should be reclassified to profit or loss as a reclassification adjustment in the periods during which the hedged expected future cash flows affect profit or loss. As for the hedged items (i.e. aggregated exposure), in the second hedging relationship, ordinary accounting treatments are applied, which is to follow fair value hedge accounting treatment. Both of fair value hedge and cash flow hedge in the first case show that there are no significant difference compared with what they have learned in the past. In the second case, cash flow hedge and fair value hedge is designated sequently. Then, in cash flow hedge both the instrument and the item are jointly designated as hedged items (i.e. aggregated exposure) in the second hedging relationship.In the first hedging relationship, the hedging instruments should be measured at fair value. The portion of the gain or loss arising from effective hedge should be recognized in other comprehensive income. The amount of accumulated other comprehensive income in cash flow reserve should be reclassified to profit or loss as a reclassification adjustment in the periods during which the hedged expected future cash flows affect profit or loss. The hedged item (i.e. a variable rate liability which is USD-denominated and a cross-currency swap) is applied ordinary accounting treatments which should be measured at amortized cost and be translated at spot exchange rate at reporting date. In the second hedging relationship, the fair value hedge, the hedging instrument and hedged items, that are the variable rate liability and the cross-currency swap, should be measured at fair value, and the gain or loss should be recognized in profit or loss. Consequently, the amount of accumulated other comprehensive income resulting from the cross-currency swapshould be reclassified to profit or loss as a reclassification adjustment. This issue of mechanics of hedge accounting which this article want to illustrate had never occurred.

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LIMA, JESSICA FONSECA MARTINS BARROS. "O Impacto da International Financial Reporting Standard (IFRS) 16 Leases: Evidência Empírica no Mercado de Capitais Português." Master's thesis, 2020. http://hdl.handle.net/11110/2045.

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A International Accounting Standard (IAS) 17 Leases preconizava um tratamento contabilistico dual para as locações, sendo que as locações operacionais eram conhecidas por locações “fora do balanço”. As criticas apontadas a este modelo conduziram à aprovação da International Financial Reporting Standard (IFRS) 16 Leases, revogando a IAS 17, sendo de aplicação obrigatória desde 1 de janeiro de 2019. A principal caraterística que distingue este novo normativo é a contabilização das locações operacionais no balanço dos locatários, reconhecendo um ativo sob direito de uso e o correspondente passivo, eliminando, assim, os gastos de arrendamento, até então contabilizados na demonstração dos resultados das entidades. O objetivo deste trabalho consiste em analisar o impacto da IFRS 16 ao nível dos elementos das demonstrações financeiras dos locatários e dos indicadores financeiros, bem como a forma como será feita a transição para o novo normativo. Para tal efetuamos uma análise de conteúdo aos relatórios e contas de 2018, de uma amostra de 25 empresas cotadas em Portugal. Os nossos resultados permitiram concluir que a maioria das empresas da amostra (84%) vai optar pela opção de transição retrospetiva modificada, enquanto que as restantes (16%) vão optar pela transição retrospetiva integral, sendo que neste caso é obrigatório a reexpressão da informação comparativa. Observou-se ainda que apenas uma empresa não irá adotar a isenção prevista para os contratos de locação de curto prazo ou cujo ativo subjacente seja de baixo valor. No que respeita ao impacto da norma nos elementos das demonstrações financeiras concluímos que o ativo e o passivo vão aumentar, mas o capital próprio vai sofrer uma diminuição, afetando consequentemente o balanço patrimonial. No que concerne à demonstração dos resultados, comprovamos a diminuição dos FSE, o que vai permitir um aumento do EBITDA. Por outro lado, há um aumento dos gastos financeiros e das amortizações/depreciações. Em relação aos rácios de estrutura financeira analisados, comparamos os valores existentes em 2018, antes da adoção da IFRS 16, com os previstos após a sua adoção. Assim, prevê-se que o rácio do endividamento vai, em média, aumentar, enquanto o de autonomia financeira e de solvabilidade vão, em média, diminuir. Depois de avaliar todos os indicadores, confirmamos que o setor de atividade mais afetado pela norma do IASB, será o setor do retalho e que o setor dos recursos básicos é o que vai sentir menor impacto.

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Klink, Petra. "The international financial reporting standard for small and medium-sized entities : the need and form of a third-tier financial reporting standard in Namibia." Diss., 2016. http://hdl.handle.net/10500/21918.

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The development of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was based on the demand for a more simplified financial reporting standard, compared to International Financial Reporting Standards (IFRS). Despite simplifications, the requirements of the IFRS for SMEs are still regarded complex and costly to apply, especially for micro entities in developing countries such as Namibia. Consequently, there is a need to further simplify financial reporting requirements for micro entities in the form of a third-tier financial reporting standard. A third-tier standard can take the form of either a separately developed standard or a simplification of existing standard(s). There are more advantages to the development of a standard based on existing standard(s), taking into account the Namibian financial reporting environment. It is therefore recommended that Namibia develop a third-tier standard based on the IFRS for SMEs.
Financial Accounting
M. Phil. (Accounting Science)

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Tseng, Chih-Yi, and 曾智宜. "The Effects of Implementing International Financial Reporting Standard 4 (IFRS 4) Phase I on Public Life Insurers in Taiwan." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/z6s52r.

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碩士
中原大學
國際商學碩士學位學程
106
Since 2011, insurers in Taiwan needed to implement IFRS 4, which is related to insurance contracts. IFRS 4 can be separated phase I and II, phase II plans to implement no earlier than 2020, thus, Taiwan is now under phase I. The major difference before after implementing IFRS 4 is the liability adequacy test. This paper investigates the association between liability adequacy and capital adequacy and the performance after implementing IFRS 4 phase I by sourcing the data from 2008 to 2017 of public life insurers in Taiwan. The results show that the association between liability adequacy and capital adequacy are reverse and a better EPS and ROA are found in public life insurers after implementing IFRS4 phase I. However, there’s no significant relationship for ROE after implementing IFRS4. Additional test is provided to investigate the performance on nonpublic life insurers after IFRS4 phase I. The result is different from the public life insurers, it shows that after implementing IFRS4, only find a positive effect to EPS, while having negative effects on ROA and ROE.

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JANOČKOVÁ, Michaela. "Mezinárodní účetní standardy pro střední a malé podniky (IFRS pro SME)." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-174003.

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This thesis deals with International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs). The objective of this thesis is analyzing the status of IFRS for SMEs within the legislative context in the Czech republic. The thesis is divided into theoretical and practical part. The theoretical part contains basic information on international accounting harmonization and its development, theoretical bases of IFRS for SME, defines the conditions for recognition, measurement and reporting of assets, liabilities, income and expenses. The next chapter of the theoretical part contains composition of financial statements. The practical part is divided into three chapters. The first chapter contains a comparison of items with the Czech accounting legislation. In the next chapter, the balance sheet of a particular enterprise is converted to the statement of financial position. The last chapter of the practical part of the thesis is devoted to the questionnaire survey. The objective of this survey was to determine, whether companies are informed of the reporting within the IFRS for SME.

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Gaie-Booysen, Felicia. "Lobbying of the accounting standard-setter by South Africa companies." Diss., 2016. http://hdl.handle.net/10500/22170.

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Abstract:

This study examined the lobbying of the International Accounting Standards Board (IASB) by South African companies. The aim of this study was to establish the timing and methods of lobbying of the IASB by South African companies. Central to this study was the seminal work of Sutton (1984), predicting when and how companies lobby an accounting standard-setter. The research hypotheses for this study were formulated on the basis of Sutton’s (1984) predictions. The online questionnaire in this study was distributed to the top 100 JSE primary listed companies in order to collect primary data to test the four hypotheses regarding the timing, methods and perceived effectiveness of lobbying by South African companies. The findings of the empirical investigation indicated that most South African companies lobby later in the due process of the IASB and prefer using their auditors to support their views at the IASB. The findings are subject to certain limitations that are addressed in the study. Lastly, the researcher provided recommendations for future research in accounting standard-setting in South Africa.
Financial Accounting
M. Phil. (Accounting Sciences)

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