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Dissertations / Theses on the topic 'International Financial Reporting Standards (IFRS)'

Author: Grafiati

Published: 4 June 2021

Last updated: 20 February 2023

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1

Brüggemann, Benedikt. "Die Berichterstattung im Anhang des IFRS-Abschlusses /." Düsseldorf : IDW-Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016154663&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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2

Wojcik, Karl-Philipp. "Die internationalen Rechnungslegungsstandards IAS/IFRS als europäisches Recht /." Berlin : Duncker & Humblot, 2007. http://d-nb.info/990680746/04.

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3

Alon, Anna. "THREE STUDIES RELATED TO THE INSTITUTIONALIZATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS." Doctoral diss., University of Central Florida, 2010. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2245.

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This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Nationalism was found to influence the extent of adoption. The study contributes to IFRS adoption literature by recognizing the multi-level possibilities of IFRS adoption and discovering the factors that drive the degree of IFRS adoption on a national level. The second study examines the ongoing change in the U.S. accounting regulation related to IFRS. The specific event investigated is an historic ruling by the Securities and Exchange Commission (SEC) made in 2007 to accept IFRS filings from foreign issuers. This move toward acceptance of IFRS by the primary U.S. regulator is of academic interest because it represents an opportunity to study regulatory institutional change. The event is analyzed using a qualitative study of the rhetoric found in the comment letters submitted to the SEC. The following theoretical frameworks were used to interpret the qualitative findings: a model of institutional change (Greenwood et. al., 2002), the role of rhetoric in legitimating institutional change (Suddaby & Greenwood, 2005), and the agents of change model (Djelic & Quack, 2003b). The conversation of opponents and proponents through the comment letters revealed the struggle of the participants to legitimize their positions. As expected, rhetorical themes associated with the moral and pragmatic legitimacy of their positions were utilized. Unexpectedly, the shifting site of regulation and the related power of SEC were troubling for proponents and opponents of the change. The study contributes to transnational accounting regulation literature in a number of ways. It presents a synthesis of different theoretical perspectives to investigate institutional change in accounting regulation. It also deepens the understanding of how institutional change is theorized by evaluating the rhetoric of domestic, foreign, and transnational participants. The third study evaluates the diffusion of IFRS in developing countries, using the specific case of Russia. The study investigates whether individual perceptions of various aspects of financial reporting and reforms are associated with IFRS adoption. Particularly of interest is whether there are differences between voluntary adopters and those for which adoption was mandated. The data were obtained from a 2007 survey exploring RussiaÂ s transition to IFRS. In general, adopters had a more positive view of transition toward IFRS and financial reforms in Russia. Further, the perceptions of reforms by adopters did not vary based on whether the adoption was required by a national or a foreign mandate. The study contributes both theoretically and empirically to the literature on IFRS in developing countries. Taken together, these three studies focus on issues that have not been addressed previously in the accounting literature. They will advance the international accounting literature on factors related to IFRS adoption, regulations, and influences.
Ph.D.
Kenneth G. Dixon School of Accounting
Business Administration
Business Administration PhD

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4

Preissler, Gerald. "Prinzipienbasierung der Rechnungslegung nach IAS, IFRS? /." Frankfurt am Main ; Berlin ; Bern ; Bruxelles ; New York ; Oxford ; Wien : Lang, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013111622&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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5

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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6

Nobach, Kai. "Bedeutung der IAS/IFRS für die Bilanzpolitik deutscher Unternehmen : Entwicklung und Relevanz der IAS/IFRS-Bilanzierung in Deutschland ; systemspezifische Grundlagen der Rechnungslegung nach IAS/IFRS ; Ziele und Aktionsfelder einer IAS/IFRS-basierten Bilanzpolitik ; bilanzpolitische Instrumente zur Gestaltung von IAS/IFRS-Abschlüssen /." [Herne, Westf.] : Nwb, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2836883&prov=M&dok_var=1&dok_ext=htm.

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7

Oldeweme, Daniel Johannes. "Die Bilanzierung von Commodity-Hedges nach International Financial Reporting Standards (IFRS) /." St. Gallen : [s.n.], 2008. http://aleph.unisg.ch/hsgscan/hm00240573.pdf.

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8

Lohwasser, Ekaterina. "Effizienz der Kapitalmärkte durch Enforcement von IFRS /." Lohmar ; Köln : Eul, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2868879&prov=M&dok_var=1&dok_ext=htm.

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9

Fischer, Daniel T. "Mehrkomponentenverträge nach IFRS eine Bilanzierungsempfehlung." Weinheim Wiley-VCH-Verl, 2009. http://d-nb.info/1000250067/04.

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10

Mueller, Lukas. "Neuregelung der Vorsorgeverpflichtungen nach IFRS." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02604064002/$FILE/02604064002.pdf.

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11

Eiselt, Andreas. "Jahresabschlussanalyse bei Rechnungslegung nach IFRS Erkenntnismöglichkeiten und Methodenkonzept." Göttingen Cuvillier, 2009. http://d-nb.info/1000879291/04.

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12

Haaker, Andreas. "Potential der Goodwill-Bilanzierung nach IFRS für eine Konvergenz im wertorientierten Rechnungswesen : eine messtheoretische Analyse /." Wiesbaden : Gabler, 2008. http://d-nb.info/987521772/04.

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13

Miková, Tereza. "IFRS Influence on Financial Reporting Quality." Doctoral thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-201134.

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Dissertation interfaces two current accounting issues: International Financial Reporting Standards and financial reporting quality. Theoretical framework begins with historical development and contemporary position of IFRS. It is followed by financial accounting quality where overview of methods is used for assessment of accounting quality. The literature underpinning represents the final part of theoretical part. Dissertation examines publicly traded Czech companies on Prague stock exchange and together their financial statements are presented under Czech accounting standards and later on switched on International Financial Reporting Standards. Final sample consists of 15 companies (222 firm-year observations) during period 1993-2013. World accepted models were adjusted before its application to be more convenient for Czech environment. Research results show that there are only limited improvements in financial reporting quality in IFRS period, only some companies are models applicable and therefore law and professional environment play significant role within quantitative methods.

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14

Pferdehirt, Henrik. "Die Leasingbilanzierung nach IFRS : eine theoretische und empirische Analyse der Reformbestrebungen /." Wiesbaden : Dt. Univ.-Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016136340&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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15

Zons, Michael. "Value Based Management und IAS/IFRS im Schadenversicherungsunternehmen." Lohmar [u.a.] : Eul, 2006. http://deposit.ddb.de/cgi-bin/dokserv?id=2776978&prov=M&dok_var=1&dok_ext=htm.

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16

Schonder, Verena. "Die Betrachtung des Eigenkapitals im Rahmen der Analyse von IFRS-Abschlüssen am Beispiel der IFRS-XBRL-Taxonomy." [S.l. : s.n.], 2005. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB12168191.

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17

Reuter, Michael. "Eigenkapitalausweis im IFRS-Abschluss : Praxis der Berichterstattung /." Berlin : Erich Schmidt, 2008. http://d-nb.info/98969948X/04.

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18

Lenz, Thomas. "Grundsätze steuerlicher Gewinnermittlung unter dem Einfluß der IAS/IFRS /." Frankfurt am Main : Lang, 2008. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016734950&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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19

Ochs, Andreas. "IFRS für den deutschen Mittelstand? /." Hamburg : Diplomica Verl, 2007. http://www.diplom.de/katalog/arbeit/10444.

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20

Ranker, Daniel. "Immobilienbewertung nach HGB und IFRS : Auslegung, Konzeption und Einzelfragen der Bilanzierung des Anlagevermögens /." Berlin : Erich Schmidt, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015012114&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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21

Mahlstedt, Dirk. "IFRS und Bilanzrating eine empirische Untersuchung auf Basis von IFRS-Erstanwendern." Lohmar Köln Eul, 2007. http://deposit.d-nb.de/cgi-bin/dokserv?id=3080269&prov=M&dok_var=1&dok_ext=htm.

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22

Kühn, Victoria. "Enforcement of the IAS/IFRS in the European Union since 2005." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/05610282001/$FILE/05610282001.pdf.

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23

Hepers, Lars. "Entscheidungsnützlichkeit der Bilanzierung von Intangible Assets in den IFRS : Analyse der Regelungen des IAS 38 unter besonderer Berücksichtigung der ergänzenden Regelungen des IAS 36 sowie des IFRS 3 /." Lohmar [u.a.] : Eul, 2005. http://deposit.ddb.de/cgi-bin/dokserv?id=2713746&prov=M&dok_var=1&dok_ext=htm.

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24

Burkhardt, Henriette. "Bilanzansatz und Bewertung latenter Steuern nach IFRS und US-GAAP : Unterschiede, Gemeinsamkeiten, Perspektiven." kostenfrei kostenfrei, 2008. http://d-nb.info/993638953/34.

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25

Crisci, Roberto. "Probleme der Fair Value-Bewertung gemäss IFRS 4." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01649458002/$FILE/01649458002.pdf.

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26

Antonakopoulos, Nadine. "Gewinnkonzeptionen und Erfolgsdarstellung nach IFRS Analyse der direkt im Eigenkapital erfassten Erfolgsbestandteile." Wiesbaden Dt. Univ.-Verl, 2006. http://d-nb.info/985774150/04.

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27

Qin, Sigang. "Bilanzierung des Excess nach IFRS 3." Düsseldorf : IDW-Verlag, 2005. http://aleph.unisg.ch/hsgscan/hm00154435.pdf.

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28

Tawiah, Vincent K. "Adoption, compliance, and consequences of International Financial Reporting Standards in Africa." Thesis, Griffith University, 2019. http://hdl.handle.net/10072/386887.

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This thesis investigates the adoption, compliance and consequences of International Financial Reporting Standards (IFRS) in Africa, a continent which has mostly been ignored in prior studies due to the use of generic proxies. Drawing on DiMaggio and Powell (1983), this thesis examines the institutional pressures of IFRS adoption in Africa. Stakeholder salience theory, developed by Mitchell, Agle and Wood (1997), is employed to analyse the determinants of IFRS compliance outside the traditional capital market settings. As regards to the consequences of IFRS in Africa, this thesis analyses the impact of IFRS on audit fees, audit reporting lags and auditor switch. The study used panel data from 54 countries and 205 firms covering the financial years 2003-2016. Secondary data was sourced from reputable database and annual reports of sample companies. Different analytical tools such as ordinary least squares, logit and multinomial regressions were used based on their suitability to address the research questions. The study found that only 18 out of the 54 countries required all listed and large companies to report per IFRS, while 25 did not permit IFRS. The results supported the theoretical prediction that coercive, mimetic, and normative isomorphism influenced IFRS adoption in Africa. Specifically, the World Bank (WB) and International Monetary Fund’s (IMF) influence on African countries in adopting IFRS was not through foreign aid and grants; instead, their recommendations made in the Report on Observance of Standard and Codes (Accounting and Auditing) initiatives. The finding(s) also demonstrated that the presence of global audit firms and the number of years of IFAC membership had a strong association with a country’s decision to adopt IFRS. Moreover, countries with strong professional accounting organisations (PAO) were more likely to adopt IFRS. On IFRS compliance, the study found that the average compliance score among the companies over the period was 70.94%, with a minimum score of 58.59% and a maximum of 83.55%. The findings reported a significant positive association between audit committee competence (ACC) and compliance, and between chartered accountants on board (AOB) and compliance. The thesis also documented that compliance has been increasing over the years. Regarding the impact of IFRS on the audit market, the findings suggested IFRS was positively and significantly associated with an increase in audit fees regardless of early or late adoption. Also, on average, ARL increased by 26% across all samples, with late adopters experiencing 28% and earlier adopters 22% during the adoption year. Contrary to the late adopters, early adopters experienced a significant increase in audit fees during the pre-IFRS period due to the set-up and implementation at the time. In addition, IFRS adoption was likely to cause companies to switch from small audit firms to the Big 4. The findings on adoption suggest that global accounting agencies such as IFAC and IASB should focus on building vibrant national level accounting institutions such as PAOs to facilitate the adoption of IFRS in Africa. The thesis, therefore, adds to the adoption literature the finding that the isomorphic pressures in Africa are different from those suggested in prior studies. The results on compliance imply that companies that appoint more professional accountants to their boards are more likely to comply with the requirement of IFRS. Therefore, it is suggested that companies should engage more chartered accountants in their governance. Also, corporate boards must strive to strengthen their audit committees by appointing more NEDs and CAs to the committee. The findings also provide valuable information for professional accounting organisations on the role of its members (professional accountants) in the effectiveness of IFRS compliance. The findings of the consequences of IFRS on the audit market alert small and medium practitioners (SMPs) in non-IFRS countries of the possible loss of clients to the Big4 due to the adoption of IFRS. To mitigate this effect, the national PAO should build the capacity of their local accountants through training and education to handle the complexities and continuous upgrading of IFRS. Such training is seen as being crucial for SMPs in OHADA countries, Ethiopia, Djibouti and other countries which are in the process of implementing IFRS.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Dept Account,Finance & Econ
Griffith Business School
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29

Fink, Christian. "Lageberichterstattung und Erfolgspotenzialanalyse : Eignung der Lageberichterstattung nach deutschem Recht und IFRS für die strategische Unternehmensanalyse /." Marburg : Tectum-Verl, 2007. http://d-nb.info/986459925/04.

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30

Holzmüller, Andreas. "Einfluss nicht-bilanzierter Verpflichtungen auf die Entscheidungsnützlichkeit eines Jahresabschlusses nach IFRS." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02607257002/$FILE/02607257002.pdf.

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31

Smith, Christelle. "The mandatory adoption of International Financial Reporting Standards and financial statement comparability : South African evidence." Thesis, University of Pretoria, 2017. http://hdl.handle.net/2263/62682.

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In this study, I examine whether the mandatory adoption of International Financial Reporting Standards (IFRS) in a country where local Generally Accepted Accounting Principles (GAAP) is of similar quality to IFRS is associated with changes in the comparability of financial statements. I also investigate the sources of any changes in the comparability of financial statements. I use data from South Africa, where, word for word, prior to the mandatory adoption of IFRS, local GAAP was the same as IFRS, and enforcement remained unchanged. I use two different measures of comparability, one based on accounting data (accruals-cash flow measure) and the other based on both accounting data and market data (earnings-return measure). I compare South African firms with two different groups, namely other mandatory IFRS adopters and non-adopters. My data show evidence of an increase in the comparability of the financial statements of South African firms with those of both adopters (both measures) and non-adopters (the earnings-return measure) following the mandatory adoption of IFRS. In additional analysis, I found a global increase in the comparability of firms' financial statements that is consistent with market changes unrelated to IFRS adoption as one of the sources of the increase in comparability. Moreover, an incremental increase in the comparability of the financial statements of South African firms after the mandatory adoption of IFRS, relative to the increase in the comparability of the financial statements of non-adopting firms, is consistent with benefits from using the IFRS "label" and with the expanded IFRS network as sources of increased comparability.
Thesis (PhD)--University of Pretoria, 2017.
Accounting
PhD
Unrestricted

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32

Sopp, Guido. "IFRS im Bankenaufsichtsrecht : Einflüsse auf Eigenmittel, Risikopositionen und Konsolidierungsfragen /." Hamburg : Kovač, 2010. http://www.verlagdrkovac.de/978-3-8300-4839-8.htm.

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33

Sopp, Guido. "IFRS im Bankenaufsichtsrecht Einflüsse auf Eigenmittel, Risikopositionen und Konsolidierungsfragen." Hamburg Kovač, 2009. http://d-nb.info/997605162/04.

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34

Cotti, Thomas. "IFRS 4 Aktueller Stand und zukünftige Entwicklungstendenzen /." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01649433002/$FILE/01649433002.pdf.

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35

Hüning, Michael. "Kongruenzprinzip und Rechnungslegung von Sachanlagen nach IFRS /." Lohmar ; Köln : Eul, 2007. http://www.gbv.de/dms/zbw/548133247.pdf.

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36

Roos, Benjamin. "Rechnungslegung bei Strukturänderungen nach Handlungsrecht und IFRS /." Aachen : Shaker, 2009. http://d-nb.info/999002996/04.

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37

Merz, Michael. "Die Allokation des Unternehmenskaufpreises nach IFRS : Konsequenzen für Erst- und Folgebilanzierung ; kritische Analyse und Vergleich von IFRS 3 beziehungsweise ED-IFRS 3 im Zuge der Neufassung des Regelwerkes "Business Combinations" /." Hamburg : Diplomica-Verl, 2007. http://d-nb.info/986203335/04.

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38

Ochs, Andreas. "IFRS für den deutschen Mittelstand?" Hamburg Diplomica-Verl, 2006. http://d-nb.info/986496944/04.

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39

Gibson, Arina V. "International Financial Reporting Standards Implementation in Canada: The impact of IFRS Conversion on Canadian Public Banking Enterprises." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/246.

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The purpose of the research is developing an understanding of the effect that International Financial Reporting Standards (IFRS) had, if any, on Canadian Publicly Accountable Enterprises (PAEs), specifically their external financial reporting compared to Canadian Generally Accepted Accounting Principles (Canadian GAAP). The focus of this research is the analysis of reported financial ratios of Canadian Banking companies for the year ended December 31, 2010, which will be tested for the statistically-significant differences between Canadian GAAP and IFRS. The research is designed to examine what impact on liquidity, leverage, profitability, and cash flows the change from Canadian GAAP to IFRS has, if any. Overall, the results indicated that there are no statistically significant differences between IFRS and CGAAP means and medians of financial ratios. However, the IFRS conversion did cause significant differences of the leverage ratios under IFRS and CGAAP. The statistical differences were found between medians of IFRS and CGAAP of equity ratios and means of equity’s and debt ratios. The outcomes of the investigation will be useful for Canadian public companies (specifically in the banking industry), investors, stockholders, and other lenders, all of whom rely on financial ratios for various purposes such as credit decisions and debt monitoring. In addition, the United States Government and enterprises in the United States will be able to learn from Canadian experience and make informed decisions about any future changes to accounting standards.

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40

Ströher, Thomas. "Die Bilanzierung von Unternehmenszusammenschlüssen unter Common Control nach IFRS /." Düsseldorf : IDW-Verl, 2008. http://www.gbv.de/dms/zbw/560857985.pdf.

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41

Flatt, Markus. "Umstellung der Rechnungslegung auf IFRS Ein empirischer Vergleich zwischen der Schweiz und Deutschland /." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00636613002/$FILE/00636613002.pdf.

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42

Schwarz, Carolin. "Kaufpreisvereinbarungen im Rahmen von Unternehmensakquisitionen und deren bilanzielle Behandlung nach IFRS /." Sternenfels : Verl. Wiss. & Praxis, 2008. http://d-nb.info/990586022/04.

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43

Nerlich, Christoph. "Entwicklung einer Auslegungsmethodik für IFRS im EU-Kontext /." Düsseldorf : IDW-Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015476181&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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44

Haenelt, Timo. "Die Zwischenberichterstattung nach IFRS : eine empirische Analyse der gesetzlichen Vorschriften und der Anforderungen des Kapitalmarkts /." Lohmar ; Köln : Eul, 2009. http://d-nb.info/996164561/04.

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45

Fraefel, Theres. "Praxis der Kaufpreisallokation nach IFRS in der Schweiz." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/04602835003/$FILE/04602835003.pdf.

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46

Willms, Jesco. "Explorations- und Evaluierungsausgaben in der Rechnungslegung nach IFRS." Lohmar Köln Eul, 2005. http://deposit.ddb.de/cgi-bin/dokserv?id=2788874&prov=M&dok_var=1&dok_ext=htm.

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47

Winkelmann, Hans-Christian. "IFRS im Einzelabschluss : Auswirkungen auf Massgeblichkeit und Gläubigerschutz /." Hamburg : Kovač, 2007. http://www.verlagdrkovac.de/978-3-8300-3353-0.htm.

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48

Stute, Andreas. "Konvergenz von IFRS und interner Unternehmensrechnung : Eignung der IFRS-Rechnungslegung zur Erfüllung von Funktionen und zur Substitution von Instrumenten der internen Unternehmensrechnung /." Berlin : Schmidt, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015682854&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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49

Wohlgemuth, Frank. "IFRS: Bilanzpolitik und Bilanzanalyse : Gestaltung und Vergleichbarkeit von Jahresabschlüssen /." Berlin : Schmidt, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015036568&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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50

Heller, Sylvia. "Die Bilanzierung von Versicherungsverträgen nach IFRS : eine ökonomische Analyse /." Lohmar ; Köln : Eul, 2009. http://d-nb.info/993744850/04.

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