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Relevant bibliographies by topics / International Financial Reporting Standards (IFRS) Conceptual Framework

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Academic literature on the topic 'International Financial Reporting Standards (IFRS) Conceptual Framework'

Author: Grafiati

Published: 10 December 2022

Last updated: 29 January 2023

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Journal articles on the topic "International Financial Reporting Standards (IFRS) Conceptual Framework"

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Łazarowicz, Edyta. "Discussion about the objective of financial reporting based on International Financial Reporting Standards." Zeszyty Teoretyczne Rachunkowości 2016, no. 87(143) (2016): 89–104. http://dx.doi.org/10.5604/16414381.1207436.

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The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS), presented in comments on the exposuredraft of the Conceptual Framework for Financial Reporting (2015). The majority of respondents thinkthat the objective of financial reporting should give more prominence to the importance of providinginformation about management’s stewardship. Moreover, some respondents suggest introducing thedefinition of stewardship into the Conceptual Framework and presenting implications of shifts in theobject

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Gerber, Marthinus Cornelius, Aurona Jacoba Gerber, and Alta Van der Merwe. "An analysis of fundamental concepts in the conceptual framework using ontology technologies." South African Journal of Economic and Management Sciences 17, no. 4 (2014): 396–411. http://dx.doi.org/10.4102/sajems.v17i4.525.

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The interpretation of financial data obtained from the accounting process for reporting purposes is regulated by financial accounting standards (FAS). The history and mechanisms used for the development of ʻThe Conceptual Framework for Financial Reporting’ (the Conceptual Framework) as well as the financial accounting standards resulted in impressive volumes of material that guides modern financial reporting practices, but unfortunately, as is often the case with textual manuscripts, it contains descriptions that are vague, inconsistent or ambiguous. As part of the on-going initiatives to impr

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ter Hoeven, Ralph. "Inleiding op het thema Conceptual Framwork." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. 1/2 (2016): 7–8. http://dx.doi.org/10.5117/mab.90.31242.

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Het Conceptual Framework van de International Accounting Standards Board (IASB) is een onderdeel van het niet-verplichte deel van de International Financial Reporting Standards (IFRS). Dat betekent dat bedrijven die op basis van IFRS rapporteren niet als zodanig aan de bepalingen van het CF hoeven te voldoen. In die zin heeft het Conceptual Framework dezelfde status als de implementation guidance en de basis for conclusions die de publicatie van een IFRS begeleiden. Het CF is ook geen onderdeel van het Europese goedkeuringsproces van IFRS. Desalniettemin wijden wij een themanummer aan het Conc

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Ajekwe, Clement Chiahemba. "Application of Professional Judgement in International Financial Reporting Standards." European Journal of Accounting, Auditing and Finance Research 10, no. 7 (2022): 17–30. http://dx.doi.org/10.37745/ejaafr.2013/vo10.n7pp1730.

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This essay accesses the use of professional judgements in the preparation and implementation of international financial reporting standards by preparers of financial statements. The article samples some domains of professional judgement in financial reporting contained in the Conceptual Framework for Financial Reporting (2018) and selected IAS/IFRS to demonstrate how judgement is exercised in the preparation and presentation of principles-based standards. The sampled domains or action areas for the exercise of professional judgement are going concern, materiality, accruals accounting, accounti

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Anuar Syahdan, Saifhul, Safriansyah Safriansyah, and Lisandri Lisandri. "SEBUAH KESENJANGAN IMPLEMENTASI INTERNATIONAL FINANCIAL REPORTING STANDARS (IFRS), ANTARA TEORI, PRAKTIK DAN RISET PADA PERGURUAN TINGGI." Jurnal Riset Akuntansi dan Keuangan 1, no. 3 (2017): 215. http://dx.doi.org/10.17509/jrak.v1i3.6697.

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Development of accounting theory is a way of theory, practice and research. Three aspects of the accounting development is an integrated whole, which would form a logical reasoning embodied in engineering financial reporting to become a Conceptual Framework. In practical terms, the adoption of IFRS is not an option for Indonesia, but must, in the hope, foreign investment will continue to enter or even increased and we are not isolated in the international arena. Nobes ( 2010) in his book states that, the International Accounting Standards have an important role in developing countries. Adoptio

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Bohušová, Hana. "General aaproach to the IFRS and US GAAP convergence." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 27–36. http://dx.doi.org/10.11118/actaun201159040027.

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Two most significant organizations in the field of financial reporting regulation setters in the world – the Financial Accounting Standard Board (FASB) and the International Accounting Standards Board (IASB) have recognized that in order international capital markets to function properly, a single set of high-quality international accounting standards designed especially for listed companies around the world must exist. The effort should be especially aimed at spreading the IFRS around the world and the FASB – IASB Convergence. The most significant difference between the US GAAP and IFRSs is i

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Downes, Jimmy F., Tony Kang, Sohyung Kim, and Cheol Lee. "Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates." Accounting Horizons 33, no. 1 (2018): 39–59. http://dx.doi.org/10.2308/acch-52262.

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SYNOPSIS We investigate the effect of mandatory International Financial Reporting Standards (IFRS) adoption in the European Union on the association between accounting estimates and future cash flows, a key concept of accounting quality within the International Accounting Standard Board conceptual framework. We find that the predictive value of accounting estimates improves after IFRS adoption. This improvement is largely driven by specific types of accounting estimates, such as accounts receivable, depreciation, and amortization expense. We also find that the improvement is concentrated in co

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Musa, Auwalu. "The Role of IFRS on Financial Reporting Quality and Global Convergence: A Conceptual Review." International Business and Accounting Research Journal 3, no. 1 (2019): 67. http://dx.doi.org/10.15294/ibarj.v3i1.65.

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This study examines the role of International Financial Reporting Standards on financial reporting quality and the global convergence. The IFRS adoption is already an issue of global relevance across countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. The adoption of IFRS in Europe is an example of accounting quality across-borders with different institutional frameworks and enforcement rules. This allows investigating whether, and to what extent accounting regulation per se can affect the quality of financial reporting an

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Chata, Tariro, and Lillian Pazvakawambwa. "Evaluation of the cause-and-effect relationship of internal controls on financial reporting in the Ministry of Health and Social Services, Namibia." Journal of Corporate and Commercial Law & Practice, The 7, no. 2 (2021): 134–51. http://dx.doi.org/10.47348/jccl/v7/i2a7.

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This article evaluates the effect of the internal control environment on the quality of financial reporting in the Ministry of Health and Social Services (MOHSS) in Namibia. The Internal Control- Integrated Conceptual Framework of the Committee of Sponsoring Organizations (COSO) of the Treadway Commission was applied as the standard of measurement against the variable internal control, and the Conceptual Framework for Financial Reporting of the International Financial Reporting Standards (IFRS) was used to measure the qualitative characteristics of the financial reporting process. A mixed rese

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Jian, Ming, and Rony Lim. "Minority shareholders dispute tang Plaza’s value." CASE Journal 16, no. 4 (2020): 455–74. http://dx.doi.org/10.1108/tcj-03-2019-0025.

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Theoretical basis This case covers the framework and process to determine fair value as specified in International Financial Reporting Standards (IFRS) 13. It illustrates an instance in which auditors interpret the concept of fair value to be consistent with other principles in standards such as the principle of prudence in the conceptual framework. In addition, a lot of the discussion in the case is applicable to accounting education in any regulatory jurisdictions given the convergence of US generally accepted accounting principles (GAAP) and IFRS 13. In addition, while fair value accounting

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Dissertations / Theses on the topic "International Financial Reporting Standards (IFRS) Conceptual Framework"

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Čech, Vratislav. "Problémy vyplývající z rozdílů české účetní legislativy a IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222625.

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Object of the thesis Problems Derived from Differences between Czech Accounting Law and IFRS is to analyze differences in financial reporting according to the Czech Accounting Standards and International Financial Reporting Standards (IFRS). First part of the thesis concentrates on theoretical grounds and general requirements of financial reporting. The second part separately describes fundamentals of financial reporting based on Czech Accounting Standards and IFRS. Third and the most extensive part of the thesis is devoted to an analysis of specific differences and derived problems. The thesi

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Janse, van Rensburg Elsie Cecilia. "South African accounting students' reading comprehension of the IASB's Conceptual Framework and selected International Financial Reporting Standards." Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/52984.

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This dissertation explores South African financial reporting students reading comprehension of the IASB s Conceptual Framework for Financial Reporting (Framework) and selected International Financial Reporting Standards (IFRS). In particular, this dissertation investigates differences in reading comprehension of various demographic groups, using the Cloze procedure. Analysis of differences in reading comprehension scores on the Framework revealed statistically significant differences between reading comprehension by language of instruction and the attendance, or not, of prior reading courses.

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Kuželová, Simona. "Zařazení IFRS do systému učiva účetnictví na obchodních akademiích." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197840.

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In my master thesis I am dealing with the question of involving the subject International Financial Reporting Standards into the subject Accounting at the Secondary schools of Economics. IFRS are shortly introduced in the first chapter. In the next chapter are discussed the reasons pro and con involving this question into the subject system, they are supported by recently made researches and knowledges. This chapter last but not least contains own analysis of school educational programs of chosen Secondary schools of Economics. The third chapter summarizes the results of questionnaire research

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Gabrhelíková, Zdeňka. "Transformace IFRS do českých účetních standardů - některé problémy aplikované do podmínek vybrané fi." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221397.

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Diploma work inquires processing of financial statements according International Financial Reporting Standards IFRS and also according current legal adaptation of financial statements in Czech Republic. The work reveals crucial differences in financial reporting of concrete Small Enterprises Company. It demonstrates the influence of financial reporting on income. The work points out necessity of harmonization of national accounting standards with IFRS.

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Odendaal, Karen. "Applying a framework-based approach to teach complex problem-solving to Accounting students / Karen Odendaal." Thesis, 2015. http://hdl.handle.net/10394/15961.

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Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis in the accounting standards. In addition, accounting guidance changes often and additional guidance is added to the standards regularly. In view of this immense amount of accounting knowledge that an accountant can be expected to have, exacerbated by often multifaceted structures in accounting problems, it can be challenging and onerous to solve certain accounting problems. The premise of this study is that accounting problems can also be solved in a less complex manner w

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Books on the topic "International Financial Reporting Standards (IFRS) Conceptual Framework"

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Morozova, Tat'yana, and Viktoriya Malickaya. International Financial Reporting Standards: tangible and intangible assets. Application practice. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1836225.

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The textbook contains a structured presentation of the Conceptual Framework for the presentation of financial statements, IFRS (IAS) 16 "Fixed Assets", IFRS (IAS) 2 "Inventories", IFRS (IAS) 40 "Investment Property", IFRS (IAS) 38 "Intangible Assets", IFRS (IFRS) 5 "Non-current Assets held for Sale and Discontinued operations". Fragments of information disclosure in financial statements in accordance with IFRS of more than 50 Russian and foreign companies are given. The choice of financial statements of companies is solely a subjective judgment of the textbook authors, is aimed at explai

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Caregradskaya, Yuliya, Ol'ga Sobol', Lana Arzumanova, et al. International Financial Reporting Standards. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1897640.

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The textbook discloses the legal status and purpose of international financial reporting standards, defines the conceptual framework for the presentation of financial statements (financial statements), the composition of financial statements according to international standards, describes the disclosure of information about the assets of the organization, the reflection of financial results in accounting statements, the presentation of income tax information. Considerable attention is paid to the issue of preparation of financial statements by Russian organizations according to international s

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International Financial Reporting Standards: As issued at 1 January 2014 ; this edition is published in two parts : The conceptual framework for financial reporting, the preface to international financial reporting standards (IFRSs) and the consolidated text of IFRSs including international accounting standards (IASs) and interpretations, as issued at 1 January 2014 ; (glossary of terms and index included). IFRS Foundation, 2014.

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Book chapters on the topic "International Financial Reporting Standards (IFRS) Conceptual Framework"

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"Conceptual Framework." In 2014 Interpretation and Application of International Financial Reporting Standards. John Wiley & Sons, Inc, 2014. http://dx.doi.org/10.1002/9781118870372.ch2.

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"Conceptual Framework." In 2015 Interpretation and Application of International Financial Reporting Standards. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781118889527.ch2.

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"Conceptual Framework." In Wiley 2016: Interpretation and Application of International Financial Reporting Standards. John Wiley & Sons, Inc., 2016. http://dx.doi.org/10.1002/9781119254447.ch02.

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Carikci, Oguzhan, and Mahmut Sami Ozturk. "Developments in Earnings Management Practices in the IFRS Perspective." In International Financial Reporting Standards and New Directions in Earnings Management. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7817-8.ch013.

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Financial statements are an important tool when it comes to determining the level of success of a company's management and setting its market value. Nevertheless, company managers may sometimes try to reflect the company's financial results differently. Strategic methods, used by the company to deliberately change the earnings they gain by using the flexibility provided by the accounting system, are called earnings management practices. This chapter examines the examples of a public company that is traded on the Istanbul Stock Exchange for the purpose of determining earnings management practices under International Financial Reporting Standards (IFRS). Given the results of the study, it is possible to say from the earnings management practices that the company only benefited from those in the legal framework.

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Vidal-García, Javier, and Marta Vidal. "IFRS Harmonization and Foreign Direct Investment." In Foreign Direct Investments. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2448-0.ch018.

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IFRS refers to International Financial Reporting Standards, which are the guidelines that provide the framework for accounting works. The principles are also known as the International Accounting Standards (IAS). This global financial concept was first introduced in 2001 to equip investors with analyzed accounting statements. In this Chapter we review the relation between IFRS and Foreign Direct Investments (FDIs). We review the relevant literature that analyses the effects on IFRS on FDIs and cross-border acquisitions. The economic literature states that the introduction of IFRS has presented an important increase in FDIs. The evidence shows that IFRS adopting countries attract investments from countries that implemented IFRS and non-IFRS implementing countries.

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Carini, Cristian, and Claudio Teodori. "Reporting Entity in the Consolidated Financial Statements." In Advances in Electronic Government, Digital Divide, and Regional Development. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1385-9.ch003.

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Eurostat and EPSAS Expert Working Group are engaged to outline the suitability of International Public Sector Accounting Standards (IPSAS) in the process of the public sector accounting harmonisation. Part of the process is referred to the scope of the consolidated financial statements and the possible criteria to identify the public sector group's reporting entity, that is the boundaries of the group. This last point is of relevance as recalled by the recent EPSAS Conceptual Framework Reflection Paper, under which public sector reporting entities should provide financial report based on decision-making and accountability considerations. The chapter aims to contribute to the debate on consolidated financial statements both from the theoretical and empirical points of view.

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Edgar, Löw, and Vogt Kevin. "Part VI Reporting and Disclosures, 21 Applicable Accounting Principles, IFRS, Local GAAP, and Compatibility with Prudential Reporting." In Capital and Liquidity Requirements for European Banks. Oxford University Press, 2022. http://dx.doi.org/10.1093/law/9780198867319.003.0021.

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This chapter analyses the interdependencies, commonalities, and differences between accounting and regulatory requirements with regard to consolidation, the determination of own funds, and credit risk modelling under the International Financial Reporting Standards (IFRS 9) as well as within the Internal Ratings Based Approach. Parent institutions in a member state are supervised on a consolidated basis and are therefore in principle obliged to apply the CRR II framework on individual as well as consolidated basis. However, the scope of prudential consolidation may deviate from the IFRS or local-GAAP (General Accepted Accounting Principles) consolidation, as the prudential consolidation often narrows the circle of consolidated entities down to the entities relevant for prudential supervision, with the exclusion of ‘non-financial businesses’. The chapter then provides an answer to the question of the extent to which different accounting regulations under different accounting standards or the exercise of options have an impact on capital ratios. It also shows to what extent regulatory requirements encourage institutions to exercise accounting discretion or influence the exercise of options. Finally, the chapter assesses the extent to which supervisory regulations can be incorporated into the balance sheet in order to achieve a parallelism between accounting and supervisory law.

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Ormin, Koholga. "Are IFRS Adoption Benefits in Developing Countries a Time-Lag?" In Advances in Finance, Accounting, and Economics. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9876-5.ch012.

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The IFRS is a useful international financial reporting framework that ensures comparable and quality financial information disclosure. IFRS perceived benefits compare to local and regional accounting standards has led to its adoption and implementation by several countries around the globe. However, IFRS is argued to benefit the developed countries the most due to their strong market and institutional settings (He, Wong & Young, 2009). This paper critically explores the question of whether IFRS adoption benefits in a developing country such as Nigeria is time-lag. The paper is a library research thus inferences were drawn deductively base on previous works conducted in Nigeria and elsewhere on IFRS adoption. This approach was further complimented by the conduct of interview with three professional accountants in practice and two economics analysts. It was revealed and concluded that due to their weak market, institutional settings and other factors, a time-lag is necessary for Nigeria and indeed all other developing countries to fully maximise the benefits of IFRS adoption and implementation. Notwithstanding, the paper recommends that to fast track IFRS benefits, developing countries and Nigeria in particular, should overhaul capital market infrastructure and ensure a strong ethical and good corporate governance environment as well as strict compliance with IFRS requirements through increase monitoring and use of sanctions by regulators.

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