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1
Maimoun, Ahmed. "L'impact des normes IAS/IFRS sur la perception du risque de crédit." Nice, 2011. http://www.theses.fr/2011NICE0026.
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Cette thèse vise à examiner l’impact des normes IAS/IFRS sur la perception du risque du crédit. Dans la première partie de ce travail, nous allons étudier le rôle des informations comptables dans la perception du risque de crédit. Ensuite l’impact des normes IAS/IFRS sur l’information comptable, ses avantages et ses inconvénients et les résultats des différentes études empiriques testant le contenu informatif de l’information comptable en juste valeur. Dans la deuxième partie, cette étude analyse si la transition des normes comptables françaises vers le référentiel IFRS impacte de manière significative l’estimation du risque de défaut issue des modèles traditionnels de type comptables (premier chapitre). Dans le deuxième chapitre de cette partie, on étudié l’impact des normes IAS/IFRS sur les ratios utilisés par les analystes financiers de la Banque de France. Enfin, une étude quantitative est réalisée auprès des analystes financiers figurant dans l’annuaire publié par la Société Française des Analystes Financiers (SFAF). Les résultats obtenus montrent que l’impact des normes IAS/IFRS à un effet modéré sur l’ensemble de ces méthodesThis thesis aims at examining the impact of the standards IAS / IFRS on the perception of the risk of the credit. In the first party of this work, we are going to study the role of the accounting information in the perception of the credit risk. Then the impact of the standards IAS / IFRS on the accounting information, its advantages and its inconveniences and the results of the various empirical studies testing the informative contents of the accounting information in just value. In second party, this study analyzes if the transition of the French accounting standards, towards the reference table IAS/IFRS, impacts in a significant way the estimation of the risk of defect stemming from traditional accounting models (first chapter). In the second chapter of this party, we studied the impact of the standards IAS / IFRS on the ratios used by the financial analysts of the Bank of France. Finally, a quantitative study is realized with the financial analysts representing in the directory published by the French Company of the Analysts Financiers (SFAF). The obtained results show that the impact of the standards IAS / IFRS in a moderated effect on all these methods
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Souid, Slim. "Gestion du résultat comptable : une étude réalisée après l'introduction du référentiel IAS / IFRS dans le contexte français." Paris 13, 2007. http://www.theses.fr/2007PA131020.
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Les sociétés européennes cotées ont adopté au premier janvier 2005 les normes comptables internationales de l’International Accounting Standard Board (IASB). L’adoption de ces normes offre aux entreprises plusieurs options comptables. Ces options offertes viennent renforcer la panoplie de choix comptables dont disposaient les dirigeants pour gérer les résultats de leurs entreprises. En premier lieu, cette recherche traite la question suivante : Les entreprises cotées, ont- elles géré leurs résultats ? Puis, puisque la gestion des résultats constitue, un enjeu a la gouvernance d’entreprise, la seconde question traitée par cette recherche est : Les structures de gouvernance, permettent-elles de minimiser la gestion des résultats ? Ainsi, la présente recherche, inclut deux parties. La première développe les fondements théoriques de la gestion des résultats. Elle expose ; ses motivations ; ses incitations et ses contraintes. Alors que, la deuxième partie est une validation empirique des déterminants de la gestion des résultats. Un modèle factoriel est retenu pour mesurer la gestion des résultats, ou cette dernière est considérée comme une variable latente. La méthode des équations structurelles est utilisée afin de valider les hypothèses de cette rechercheEuropean listed firms have adopted in the 1rst of January 2005, International Accounting Standard of IASB. The adoption of these standards offers firms many accountings options. Such offered options come to strengthen accounting choices those leaders have disposed to manage the earnings of their firms. Firstly, this research deals with followings question: Did listed firms manage their results? Then, earnings management constitute one stake of firm government, the second question with which deals this research is: Do governance structures allow to reduce earnings management? So, the present research includes two parts. The first one develops theoretical foundations of earnings management. It exposes its motivations, incitations and constraints. When the second part is an empirical validation of the determinants earnings management. Factor model is held to measure the earnings management, where this latest is considered as latent variable. The method of structural equations is used to validate the research hypothesis
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Clavier, Julien. "Incidence du passage obligatoire aux normes comptables IAS / IFRS sur le risque d'instabilité bancaire." Phd thesis, Université de Bourgogne, 2011. http://tel.archives-ouvertes.fr/tel-00704542.
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Cette thèse étudie les effets économiques, en termes d'instabilité, de l'adoption obligatoire par les banques des normes comptables internationales IAS/IFRS. La thèse est organisée en deux grandes parties. La première partie (Chapitre I) développe un cadre d'analyse permettant de comprendre les mécanismes par le biais desquels l'introduction obligatoire des normes IAS/IFRS dans le secteur bancaire est susceptible d'influer sur la probabilité de survenance des crises systémiques. À ce stade, nous montrons que des arguments, tant contractuels qu'informationnels, peuvent être mobilisés, en vue de justifier l'hypothèse d'une incidence positive ou négative du passage aux normes IAS/IFRS sur le risque d'instabilité. La deuxième partie de la thèse (Chapitres II, III et IV) présente trois études empiriques, fondées sur des échantillons de banques européennes, en lien avec certaines thématiques évoquées dans le cadre de la première partie. Les résultats de ces études, plus particulièrement, indiquent : (1) que les banques ont amélioré la couverture en capitaux propres de leurs risques, suite au passage aux normes IAS/IFRS, en raison d'un exercice plus efficace de la discipline de marché en environnement IFRS ; (2) que les banques contraintes en liquidité (et seulement ces banques) ont offert plus de crédits, suite à l'adoption des normes IAS/IFRS, en raison d'un accès facilité aux ressources externes en environnement IFRS ; (3) que la comptabilité en juste valeur ne contribue pas à dégrader le pouvoir explicatif d'un modèle de risque de défaut des banques fondé sur des variables financières. Ces résultats, qui vont globalement dans le sens d'une incidence positive du passage obligatoire aux normes IAS/IFRS sur la stabilité des banques, tendent à tempérer les critiques formulées à l'encontre du référentiel comptable international, en arrière-plan de la récente crise bancaire mondiale.
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Gabteni, Héger. "Effet des normes IAS-IFRS sur la communication et l'information financière des sociétés du SBF 120." Paris 1, 2009. http://www.theses.fr/2009PA010056.
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Les normes IFRS constituent le référentiel comptable auquel toutes les sociétés cotées sur un marché européen doivent se soumettre à compter du 1er janvier 2005 pour la présentation de leurs comptes consolidés. L'objet de cette recherche est d'étudier l'impact de la transition au référentiel IFRS sur la communication et l'information financière des sociétés du SBF 120. Ainsi, nous avons procédé à la construction d'un score de publication volontaire et étudier l'évolution de la communication financière des sociétés du SBF 120 en période pré/post IFRS. Les résultats mettent en évidence un accroissement de la quantité de publication volontaire des sociétés. La seconde partie de la thèse est consacrée à l'analyse de la qualité de cette communication financière; les résultats du test ainsi mené révèlent une diminution de l'asymétrie d'information à l'issue de la transition au référentiel IFRS et confirment ainsi le caractère qualitatif du score de publication volontaire précédemment calculé.
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Quidel, Stéphane. "Le passage aux normes IAS/IFRS : étude de la convergence entre valeur comptable et valeur de marché." Caen, 2011. http://www.theses.fr/2011CAEN0684.
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La recherche traite de la convergence des référentiels comptables et plus particulièrement de la transition des normes françaises vers les normes IAS/IFRS. La question du rapprochement entre les valeurs patrimoniales et les valeurs de marché est au cœur de ce questionnement. L'objet essentiel du nouveau référentiel réside dans l'apport de nouvelles informations utiles à la prise de décision et à la prise de risque des investisseurs. Il s'agit donc d'étudier l'impact de ces normes du point de vue des actionnaires et des marchés et d'estimer en quoi cette information nouvelle est déterminante. L'efficience des marchés enseigne que toute divulgation de l'information publique ne se matérialise pas par des gains en excès anormaux contrairement à l'information privée. Il convient donc de s'interroger sur l'intérêt d'un apport éventuel d'information ainsi que sur la pertinence du modèle d'efficience tel qu’il est défini à l'heure actuelle en rapport avec la rationalité individuelle. Plusieurs pistes sont envisagées. La première concerne la définition même de l'efficience, la seconde réside dans le postulat que l'information privilégiée par les marchés se matérialise par une variation positive du cours, la troisième est le type de rationalité suivie par les investisseurs qui aboutissent à des schémas d'anticipation différents. Enfin, une dernière tend à expliquer que la transition réside dans un changement de perspective (et donc de paradigme). Dans cette perspective, c'est la question de la rationalité qui importe et non celle du rapprochement des valeurs, qui, en substance, est indémontrable par les méthodes existantes
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Simon, Christian. "Le passage aux normes comptables IAS/IFRS : impacts organisationnels sur le périmètre de la fonction comptable et financière." Paris 9, 2010. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=2010PA090016.
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Les normes comptables IFRS sortent du cadre purement comptable pour toucher une grande majorité de fonctions de l’entreprise. La problématique des relations entre stratégie et application de normes comptables s’exprime traditionnellement dans le cadre des paradigmes structuro-fonctionnaliste ou herméneutique qui privilégient soit l’acteur, soit la structure, sans saisir complètement leurs interactions. La théorie de la structuration permet de dépasser ces oppositions et fournit un support méthodologique pour l'analyse des relations entre la stratégie et l’application d’un référentiel comptable. Pour remplir pleinement leur rôle, les normes comptables IFRS supposent que les acteurs de leur application et de leur contrôle acceptent d’assumer pleinement leur responsabilité. La complexité des transactions économiques et financières s’appuie sur des techniques précises et codifiées mais, à un certain niveau, cette complexité ne peut être appréhendée que par des choix humains que les normes IFRS invitent à faire apparaître. L’optique de recherche retenue concerne l’appréhension de phénomènes de structuration possibles entre toutes ces variables, donc corollairement l’appréhension de phénomènes de changement. Les groupes cotés en Europe qui sont soumis aux normes comptables IFRS pour présenter leurs comptes consolidés, constituent un terrain d’exploitation pertinent dans cette optique. La méthodologie retenue est une enquête auprès des groupes français cotés, qui a permis de mettre en évidence l’apparition de principalement trois phénomènes dans le périmètre de la fonction comptable : d’une part une collaboration très forte et une implication nécessaire des opérationnels ; d’autre part une forte financiarisation de tous les métiers du chiffre ; et enfin une volonté de la part des directeurs financiers de devenir « conseillers privilégiés » de la direction générale. La restitution de la recherche est organisée en trois parties. La première montre que les approches structurationnistes et de conduite du changement apportent une grille de lecture à la transition aux normes comptables IFRS. La seconde s’attache à expliquer les choix méthodologiques et à restituer les premiers résultats. Enfin la troisième prolonge l’approche structurationniste, d’une part en livrant une description synchronique des comportements des acteurs du chiffre, d’autre part en effectuant une cartographie de leurs niveaux de référence , et enfin en mettant en évidence l’importance de la compatibilité des cultures professionnelles sous le prisme de l’application du référentiel IFRSThe IFRS purely out of reach for the majority of corporate functions. The problematic relationship between strategy and implementation of accounting standards traditionnaly expressed through the structural-functionnalist or hermeneutical paradigms that emphasize either the actor or the structure, not fully grasp their interactions. The structuration theory overcomes these objections and provides a methodological support for the analysis of relationships between strategy and implementation of accounting standards. To fulfil their role, IFRS require that the actors in their application and their control are accepting full responsibility. The complexity of economic and financial transactions based on specific and codified technics, but, at some level, this complexity can be grasped by human choices that IFRS invite to appear. Our research adopts a perspective which allows to seize the structuration phenomena between these variables, and consequently, the phenomena of change. Companies in Europe need to present their consolidated accounts under IFRS, are a pertinent research field in this view. The used methodology is a survey of French groups listed, which helped to highlight the emergence of three main phenomena in the scope of the accounting function: on the one hand a very strong collaboration and involvement of the necessary operational ; moreover a strong financialization of all numbers careers; and finally a willingness of CFOs to become “trusted advisors” of direction. The research is developed through three parts. The first one shows that structurationist approaches and change management provide an interpretative framework for the transition to IFRS. The second part seeks to explain the methodological choices and return the first results. Finally the third part approach extends structurationist theory, first by delivering a synchronic description of the bahavior of actors, secondly by performing a mapping of their baseline levels, and finally highlighting the importance of compatibility of professional cultures through the IFRS prism
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Sy, Issiaga Thiam. "Etude des liens entre l'appropriation des normes IAS/IFRS et les dimensions organisationnelles et managériales des services comptables." Phd thesis, Conservatoire national des arts et metiers - CNAM, 2011. http://tel.archives-ouvertes.fr/tel-00667934.
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Notre recherche vise à décrire les liens entre l'appropriation des IFRS et les dimensions organisationnelles et managériales des services comptables. Nous avons situé ces deux axes dans l'activité productive des acteurs en mobilisant la théorie socio-économique et la théorie d'agence, afin d'ancrer les IFRS dans le comportement des acteurs et dans l'organisation des entités. A partir d'une recherche-action inscrite dans nos activités d'expert-comptable et de commissaire aux comptes, nous avons identifié trois principes directeurs de réorganisation des activités comptables : ajustement, traitement et distanciation. En associant ces principes aux opérations de la chaîne comptable, nous avons mis en évidence trois niveaux de configuration organisationnelle : organisation ad'hoc, prégnance de la fonction comptable, fonction décentralisée. Dans les deux premiers niveaux, la présence d'une relation de collaboration entre acteurs a pu être observée, alors qu'elle est pratiquement inexistante au niveau de la fonction décentralisée.
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Sy, Issiaga Thiam. "Etude des liens entre l’appropriation des normes IAS/IFRS et les dimensions organisationnelles et managériales des services comptables." Thesis, Paris, CNAM, 2011. http://www.theses.fr/2011CNAM0769/document.
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Notre recherche vise à décrire les liens entre l’appropriation des IFRS et les dimensions organisationnelles et managériales des services comptables. Nous avons situé ces deux axes dans l’activité productive des acteurs en mobilisant la théorie socio-économique et la théorie d’agence, afin d’ancrer les IFRS dans le comportement des acteurs et dans l’organisation des entités. A partir d’une recherche-action inscrite dans nos activités d’expert-comptable et de commissaire aux comptes, nous avons identifié trois principes directeurs de réorganisation des activités comptables : ajustement, traitement et distanciation. En associant ces principes aux opérations de la chaîne comptable, nous avons mis en évidence trois niveaux de configuration organisationnelle : organisation ad’hoc, prégnance de la fonction comptable, fonction décentralisée. Dans les deux premiers niveaux, la présence d’une relation de collaboration entre acteurs a pu être observée, alors qu’elle est pratiquement inexistante au niveau de la fonction décentraliséeThe aim of our research is to describe the links between IFRS appropriation and the organization and management structures of the accounting departments. We positioned these two axes within the productive activities of stakeholders thanks to the use of both Socio-Economic and Agency Theories in order to connect IFRS with the stakeholders behaviors and with the organizations of firms.Through action research by virtue of our Chartered Accountant and Statutory Auditor positions we isolated three guidelines of accounting practices reorganizations: Adjustment, Treatment, and Distance analysis. The combination of these guidelines with the accounting process led us to emphasize three levels of organizational structures: Ad hoc Organization, Accounting Prevalence structure, and Decentralized Administration. In the two first organization levels a cooperation behavior has been observed between stakeholders, whereas in the Decentralized structure practically no collaboration has been recorded
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Demaria, Samira. "Les choix d'options comptables lors de la première application des normes IAS/IFRS : Observation et compréhension des choix effectués par les groupes français." Phd thesis, Université de Nice Sophia-Antipolis, 2008. http://tel.archives-ouvertes.fr/tel-00360986.
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Le projet de recherche vise à observer et comprendre les choix d'options comptables effectués par les groupes français lors de la première application des normes IAS/IFRS. Afin d'acquérir une vision globale du phénomène, nous adoptons une démarche multi-méthodes associant : constitution et analyse d'une base de données, étude économétrique, analyse lexicale, questionnaires et entretiens semi-directifs. Les données empiriques sont analysées au regard d'un cadre conceptuel multi-théorique conjuguant les théories politico-contractuelle, des conventions et néo-institutionnelle sociologique. Nous mettons en évidence l'homogénéité des choix d'options retenus, ainsi qu'une volonté marquée de minimiser les effets du changement de normes en maintenant, dans la mesure du possible, les pratiques antérieures. Nous identifions également les facteurs explicatifs des choix d'options comptables lors de la première application des normes IAS/IFRS. En période d'incertitude radicale, les pressions exercées par les institutions comptables et la profession sont décisives pour le processus de choix. Par ailleurs, compte tenu de ses capacités cognitives limitées et de son souci de légitimer ses choix, le préparateur des comptes adopte un comportement mimétique
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Karmani, Majdi. "Le renforcement de la gouvernance d’entreprise et la qualité des états financiers : cas des entreprises françaises cotées." Thesis, Bordeaux 4, 2013. http://www.theses.fr/2013BOR40006.
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À la suite des derniers scandales financiers, des différents codes de bonnes pratiques et des multiples réformes institutionnelles, la question de la relation entre le renforcement de la gouvernance d’entreprise et son efficacité n’a pas été abordée empiriquement en France. Cette recherche contribue à ce débat en examinant l’influence des mécanismes de gouvernance d'entreprise sur la gestion du résultat.En se basant sur trois stades d’études complémentaires, cette recherche évalue les spécificités de la gouvernance française sur la qualité des états financiers à partir d’une analyse factorielle confirmatoire, d’une régression logistique binaire et des modèles discrétionnaires basés sur les « accruals », les seuils et les scores de manipulations. L’estimation des paramètres des modèles et la durée de l’étude ont été fixé après la vérification de la comparabilité des chiffres comptables après l’entrée en vigueur des normes IAS/IFRS. Les principaux résultats indiquent qu’il faut généraliser certaines pratiques de gouvernance d’entreprise en donnant un appui au législateur et aux partisans des réformes financières afin de garantir une meilleur qualité de l’information financièreThis dissertation investigates and empirically tests the relationship between corporate governance strength and corporate governance effectiveness on the quality of the reported financial statements. Despite, concerns about the strengthen of the corporate governance structure and its effectiveness on earnings management, the relation between corporate governance strength and corporate governance effectiveness is not empirically well developed in France.Using three stages of follow-up studies, this research estimates the specificities of the French corporate governance on the quality of financial statements from a factorial confirmatory analysis, a binary logistic regression and discretionary models based on "accruals", "revenues" and scores of manipulations. The estimation of the parameters of the models and the duration of the study were fixed after the check of the comparability of the accounting numbers after the adoption of the IAS/IFRS GAAP.The main results indicate that it is necessary to generalize certain practices of the French corporate governance, by giving support to both the legislator and the partisans of the financial reforms in order to enhance the quality of the financial information
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Couleau-Dupont, Annelise. "Le processus d'appropriation du référentiel IAS/IFRS au sein des organisations - Essai d'observation et d'interprétation des pratiques -." Phd thesis, Université de Nice Sophia-Antipolis, 2010. http://tel.archives-ouvertes.fr/tel-00830405.
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Nos travaux portent sur le processus d'appropriation du référentiel IAS/IFRS au sein des organisations. Ils tentent de décrire et d'expliquer la rencontre de l'outil de gestion que constituent les normes internationales avec l'organisation et les changements induits par son adoption, en retenant principalement trois approches : une perspective rationnelle, une perspective socio-politique et une perspective psycho-cognitive. Par ailleurs, pour enrichir nos travaux et permettre de mieux appréhender notre objet de recherche, nous avons fait notamment des emprunts à la théorie néo-institutionnelle et à la théorie de la structuration. L'examen de deux études de cas longitudinales révèle que le processus d'appropriation peut être décomposé en deux grandes périodes : la première correspond à l'introduction du référentiel IAS/IFRS et comporte les phases d'initiation, d'adoption et d'adaptation. La deuxième période représente la mise en œuvre de l'outil, marquée par les phases d'acceptation, de routinisation et d'intégration. La description de ce processus vise à aider la réflexion managériale liée à l'appropriation d'un outil de gestion, en l'occurrence du référentiel IAS/IFRS et à suggérer des propositions destinées à en favoriser son inscription sociale.
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Rezgui, Hichem. "Contingence de la normalisation comptable pour les banques islamiques entre le légitime et le légal : une étude des convergences comptables des IFAS vers les IAS/IFRS." Thesis, Paris, CNAM, 2014. http://www.theses.fr/2015CNAM0972.
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La finance islamique connaît depuis trois décennies une croissance soutenue. La problématique de recherche consiste à vérifier si l’existence de normes de comptabilité financière spécifiques aux institutions financières islamiques peut être un obstacle à l’objectif d’harmonisation comptable internationale entrepris depuis une quarantaine d’années avec la création de l’IASC. Une première phase de recherche normative suggère que les valeurs comptables issues d’une morale « islamique » seraient incompatibles avec les valeurs comptables portées par les normes internationales d’information financière (IAS/IFRS). Cependant, une deuxième phase descriptive et comparative confirme la convergence des normes comptables islamiques (IFAS) vers les IAS/IFRS illustrant un comportement « schizophrénique » du normalisateur comptable islamique (AAOIFI). En effet, cet organisme érige des normes conformes à la jurisprudence islamique pour les règles comptables de présentation mais qui convergent vers les IAS/IFRS pour les règles d’évaluation, mettant, alors, en relief la fonction « communication relationnelle » des données comptables. Afin d’étudier les facteurs de cette convergence, nous adoptons, dans une troisième phase explicative, une double approche théorique (Sociologie néo-institutionnelle et théorie de la dichotomie sacré-profane) et nous réalisons des entretiens avec les membres de deux comités opérationnels de l’AAOIFI : le comité Charia et le comité comptable (AASB). Ainsi, la convergence comptable s’expliquerait par le mimétisme des banques islamiques et de l’AAOIFI qui adoptent les mêmes réflexions et comportements que les banques classiques et le normalisateur comptable international (IASB). De même, des « luttes professionnelles » entre les deux comités opérationnels de l’AAOIFI aboutissent à la domination des membres du comité comptable plus influencés par une « culture IFRS » orientant, alors, certains choix de normalisation vers un renforcement de la convergence des IFAS vers les IAS-IFRS. De ce fait, des conflits entre « juridictions » professionnelles aux frontières mal définies permettent l’établissement d’une échelle de pouvoir et facilitent l’agissement d’effets mimétiques, coercitifs et normatifsIslamic finance has grown steadily for three decades now. The research question consists inchecking whether the existence of specific standards of financial accounting for Islamicfinancial institutions can be a hindrance to the goal of international accounting harmonization undertaken over the last forty years with the creation of the IASC. A first normative phase of research suggests that accounting values resulting from Islamic moral are incompatible with the accounting values of International Financial Reporting Standards (IAS / IFRS). However, a second descriptive and comparative phase confirms the convergence of Islamic Financial Accounting Standards (IFAS) to IAS / IFRS illustrating a "schizophrenic" behavior of the Islamic accounting standard-setting body (AAOIFI). Indeed, this organization sets up standards in compliance with Islamic jurisprudence for accounting presentation rules but that are converged with IAS / IFRS for valuation rules, while highlighting the "relational communication" of accounting data. To study the factors of this convergence, we take in a third explanatory phase, a dual theoretical approach (neo-institutional sociology and theory of sacred-profane dichotomy) and perform some interviews with members of two operational committees of AAOIFI: the Shariah Board and the Accounting Board (AASB). Thus, the accounting convergence is explained by the mimicry of Islamic banks and Islamic accounting standard-setting body that adopt the same thoughts and behaviors than conventional banks and the International Financial Accounting Standards Board (IASB). Similarly, "professional struggles" between the two operational committees of AAOIFI lead to the domination of the accounting committee members that are more influenced by an "IFRS culture" while directing some decisions of standard-setting process towards greater convergence of IFAS to the IASIFRS.Thus, conflicts between professional jurisdictions with ill-defined borders allow theestablishment of a scale of power and facilitate the conduct of mimetic, coercive andnormative isomorphism
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Jerman, Lambert. "La production des évaluations actuarielles de la juste valeur dans les organisations : Une étude des acteurs, outils et contextes de la préparation des comptes." Thesis, Paris 9, 2014. http://www.theses.fr/2014PA090035/document.
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Cette thèse porte sur le travail des comptables à travers la production des évaluations actuarielles de la comptabilité à la juste valeur. L’observation directe de leur activité quotidienne au moyen d’une observation participante, permet d’en saisir les conditions erratiques peu étudiées par les recherches comptables. Les résultats obtenus permettent de proposer une première formalisation conceptuelle des conditions de la préparation des comptes dans les organisations, mêlant acteurs, outils et contextes. En donnant toute leur place aux préparateurs des comptes dans l’étude de la communication financière, nos contributions suggèrent de questionner les représentations dominant la recherche comptable. Nos résultats décrivent comment certaines des qualités communément attribuées (neutralité, fidélité, …) à la comptabilité sont d’une importance discutable et l’assimilation de la communication financière à un conflit d’agence difficileThis thesis reports a study of accountants’ everyday work. Direct observation of their daily work through participant observation allows showing erratic terms understudied by accounting research. Contributions are drawn upon financial accounting and organizing as well. I propose a preliminary conceptual formalization of the preparation of accounts in organizations, combining actors, tools and contexts. By giving enough importance to preparers in the study of financial reporting, our contributions question dominant representations in financial accounting research. Our results describe how some of the qualities commonly attributed to financial statements (neutrality, loyalty ...) are of questionable importance and how reducing financial reporting to an agency conflict is difficult
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Svensson, Cecilia, and Karolina Pettersson. "Upplysningskravet enligt IAS 36 : Hur väl svenska företag anpassat sina finansiella rapporter." Thesis, Högskolan Väst, Avd för företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-6596.
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Goodwill är en tillgång som till sin natur är svår att definiera och värdera, då den inte utgör något fysiskt objekt. 2005 infördes nya internationella standarder som medförde en avsevärd ökning av omfattningen i de upplysningar som företag måste redogöra för vid innehav av goodwill. De nya riktlinjerna ersatte tidigare svensk normgivning och innebär att företag numera skall pröva goodwillvärdet årligen, istället för att tillämpa årliga avskrivningar som tidigare. De nya riktlinjerna syftade till att ge investerare och andra intressenter en ökad relevans i goodwillposten, då goodwill har kommit att utgöra en allt större del av företagens totala tillgångar. Många menar dock att den årliga nedskrivningsprövningen som nu skall utföras till stor del är baserad på antaganden från ledningen vilket ökar osäkerheten i värdet på goodwill. Med tanke på den osäkerhet som är förknippad med värderingen, är det av största vikt att företag är öppna med vilka underliggande antaganden de baserat sina bedömningar på. Studier baserade på företag utanför Sverige har visat på bristfällig överensstämmelse med den obligatoriska upplysningsplikten enligt IAS 36 punkt 134, därmed syftar denna studie till att undersöka graden av överensstämmelse hos företag som är noterade på Nasdaq OMX Stockholm. Studien baseras på ett stickprov om 61 företag som var noterade på börsen och innehade goodwill under 2012. Studien är utformad så att både kvalitativa- och kvantitativa metoder används. Inledningsvis är studien kvalitativt utformad med kvalitativa tolkningar av upplysningspunkten i IAS 36 och kvalitativ textanalys av företagens årsredovisningar. Vidare kodades de kvalitativa tolkningarna för att sedan kunna sammanställa studiens empiri i tabeller och utföra signifikanstest för att upptäcka eventuella samband. För att kunna uttala oss om hur väl företag uppfyller kriterierna enligt upplysningskravet konstruerade vi ett index som mäter överensstämmelsegraden hos företagen. Studiens resultat visar på stora brister i företagens årsredovisningar vid rapporteringen av goodwill. Förutom att besvara studiens forskningsfråga syftar en del av studien till att studera om det föreligger ett samband mellan å ena sidan överensstämmelsegraden hos företag och å andra sidan segmenttillhörighet och andel goodwill av eget kapital och totala tillgångar. Vi kunde inte identifiera något samband mellan segmenttillhörighet och överensstämmelsegraden, däremot kunde vi identifiera ett samband mellan goodwillandel av eget kapital och totala tillgångar. Studiens resultat bidrar även med ökad insikt i de brister som föreligger rapporteringen av goodwillGoodwill is an asset that is fundamentally difficult to define and measure, since it is not an physical object. At the start of 2005 new international standards were introduced, this led to a substantial increase in the extent of mandatory disclosure required by companies reporting goodwill. The new international standards replace previous Swedish standards which mean that companies from now on must perform an annual impairment test of goodwill, instead of annual depreciation. Since goodwill has become an increasing share of companies’ total corporate assets, the new standards are intended to provide investors and other stakeholders with greater relevance of goodwill. Several consider, however, that the annual impairment test is now based largely on assumptions by management, which increases the uncertainty in the value of goodwill. Given the uncertainty associated with the valuation, it is vital that companies disclose the underlying assumptions that judgments are based on. Studies based on companies outside Sweden have shown poor compliance with the mandatory disclosure requirements in IAS 36 paragraph 134, thus this study aims to examine the degree of compliance held by companies listed on the Nasdaq OMX Stockholm Stock Exchange. This inquisition is based on a random sample of 61 firms which were listed on Stockholm Stock Exchange and reported goodwill during year 2012. Throughout the study both qualitative and quantitative methods are used. Initially, the study is qualitatively designed with interpretations of IAS 36 paragraph 134 and qualitative textual analysis of corporate annual reports. Furthermore, we recoded the qualitative interpretations into quantitative empirical data which served as a base on which we performed significance tests and analyzed the results. In order to identify the compliance with the criteria of the mandatory disclosure requirements, we constructed an index of compliance. The inquisition show significant weaknesses in the reporting of goodwill. In addition to answering the main question, the study intends to identify whether there is a correlation between the level of compliance and witch segment companies belong to. Furthermore the study intends to test the correlation between the level of compliance and goodwill divided by total equity and total assets. Through this study, we could not identify any correlation between segment belonging and compliance. However, we were able to conclude a correlation between goodwill divided by total equity and total assets. Our results contribute to an increased enlightenment of the shortcomings that exist in the reporting of goodwill
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Alves, Sofia de Oliveira. "Os efeitos da adoção das IAS/IFRS na contabilização das locações." Master's thesis, Universidade de Aveiro, 2011. http://hdl.handle.net/10773/8847.
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Mestrado em Contabilidade - AuditoriaO presente trabalho propõe-se divulgar o impacto no tratamento contabilístico das locações resultante da adoção das normas internacionais no normativo nacional português. Esta dissertação é composta por uma apresentação do processo de harmonização contabilística em Portugal, pela exposição detalhada das diferentes modalidades da locação, nomeadamente a locação operacional e a locação financeira, retratando a perspetiva contabilística na esfera de locadores e locatários, assim como pela análise do caso específico da locação “sale and leaseback” e enquadramento do regime fiscal para este tipo de operações.
The present work aims to disclose the impact in the accounting treatment of leases resulting from the adoption of international standards in the Portuguese regulatory framework. This dissertation includes a presentation of the accounting harmonization process in Portugal, a detailed exposition of different leasing arrangements, namely operational leasing and financial leasing, portraying the accounting approach in the world of lessors and lessees, and also a more profound analysis of the sale and leaseback arrangement and the system of taxation used in this kind of operations.
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Cretté, Olivier. "L’incidence des facteurs socioculturels dans le reporting financier et le reporting sociétal : Un essai de comparaison entre la France et l’Allemagne." Thesis, Paris, CNAM, 2012. http://www.theses.fr/2012CNAM0819/document.
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Nos travaux, dans le prolongement de recherches envisageant l’harmonisation comptable internationale (IAS/IFRS) et la mise en place des indicateurs de Responsabilité Sociale de l’Entreprise (RSE) sous un angle processuel et « historico évolutif », tendent à s’en démarquer en recherchant les moyens d’analyser l’information issue du reporting financier (IAS/IFRS) et extra-financier (RSE) dispensée durant la période 2006-2010 par les sociétés cotées composant les indices boursiers français du CAC 40 et du SBF 120, d’une part, et allemands du DAX 30 et du DAX 100, d’autre part, et en substituant à une approche souvent inductive dans ce domaine une démarche hypothético-déductive. Ils mettent en regard, d’une part, les données recueillies et, d’autre part, les intérêts des actionnaires/investisseurs ainsi que de l’ensemble des parties prenantes de part et d’autre du Rhin, sur le fondement théorique de la théorie de l’agence et la théorie des parties prenantes. La méthode employée, à la fois quantitative et qualitative, vise d’abord à utiliser des outils de mesure se fondant sur des moyennes, médianes et analyses de régression combinant plusieurs variables exprimées pour l’essentiel sous la forme de ratios comptables et financiers (IAS/IFRS) ; cette mesure s’étend à un recensement de l’occurrence de mots dans les supports d’information extra-financière (rapports RSE et de développement durable). Puis à interroger les responsables administratifs et financiers en charge de l’application du référentiel IAS/IFRS ainsi que les responsables de la communication RSE et du développement durable des sociétés de notre panel, au moyen de questionnaires se fondant sur les outils de « logique floue ». Nous ne cherchons pas à mesurer l’incidence des normes IAS/IFRS et des indicateurs RSE ni sur la performance financière, ni en taux de retour sur la valeur boursière. Nous observons par nos résultats des nuances de perception des normes IAS/IFRS et des objectifs de RSE dans le reporting financier et extra-financier susceptibles d’être imputées à des facteurs socioculturels, et répondant à une gouvernance plus actionnariale en France qu’en AllemagneThis study, in the extension of researches aimed at harmonising accounting internationally (IAS/IFRS) and implementing Corporate Social Responsibility (CSR) indicators from a processual and “historical evolutional” angle, tends to differ from them by focusing on the means to analyse the information issued from financial (IAS/IFRS) and extra-financial (CSR) reporting released during the 2006-2010 period by the listed companies which compose the French and German stock market indexes respectively CAC40/SBF120 and DAX30/DAX100, and replacing an oftentimes inductive approach in this field with a hypothetical and deductive process. It compares the collected data on the one hand, and the needs of shareholders/investors and third parties as a whole on the other hand, on either side of the Rhine, on the basis of the theoretical frame of the agency theory and the stakeholder theory.The method employed, which is both quantitative and qualitative, aims to do as follows. First use of tools for measuring based on averages, medians and regression studies combining many variables essentially expressed in the form of accounting and financial ratios (IAS/IFRS); this measure extends to the listing of words occurrence in the extra-financial information supports (CSR and sustainability reports). Then question the administrative and financial managers in charge of the application of the IAS/IFRS referential and the managers responsible for the CSR and sustainability communication within these companies we selected with reference to matrixes based on the “fuzzy logic” theory tools. We do not investigate the influence of IAS/IFRS standards/CSR indicators neither on financial performance nor in terms of expected return on the capital asset. We can observe that our results show nuances of perception of IAS/IFRS standards and CSR goals in the financial and extra-financial reporting that are likely to be attributed to socio-cultural factors, and reflecting a governance much more aimed at shareholders in France than in Germany
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Costa, José António Braga da. "Impactos em IRC decorrentes da aplicação das IAS/IFRS no novo PCES." Master's thesis, Universidade de Aveiro, 2011. http://hdl.handle.net/10773/8815.
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Mestrado em Contabilidade - FiscalidadeA entrada em vigor do Regulamento (CE) 1606/2002, do Parlamento Europeu e do Conselho, de 19 de Julho, veio tornar obrigatória a adopção das normas internacionais de contabilidade, para um número significativo de empresas europeias cotadas em mercados regulamentados. Em Portugal, e especificamente para as companhias de seguros, essa obrigação só passou a ser válida a partir do ano de 2008. O nosso estudo teve como objectivo primordial analisar os impactos ocorridos no Capital Próprio e no Resultado Líquido das vinte maiores empresas de seguros, que operavam em Portugal no ano de 2010. Para obtermos os resultados pretendidos recorremos, essencialmente, às Demonstrações Financeiras publicadas pelas empresas previamente seleccionadas. As notas finais, permitiram-nos concluir que os impactos decorrentes da aplicação das normas internacionais de contabilidade ao ramo de seguros, implicou uma diminuição significativa do capital próprio de muitas das empresas analisadas, tendo-as obrigado a tomar medidas para ultrapassar esse problema, mas fez aumentar o resultado líquido, não pondo em causa as receitas esperadas pelo Governo para este sector de actividade.
The implementation of a new regulation (EC) by the Europeans! Parliament and Council, on the 19th of July 2002, has presented an adoption!s obligation of the international accounting!s standards, for a considerable number of european companies listed in regulated markets. In Portugal, and specifically for insurance companies, this commitment has only passed to be valid since 2008. This paper!s main goal was to analyse the impact of this new regulation over the Stockholder Equity and Net Profit of the twenty major insurance companies operating in Portugal during 2010. In order to obtain this purpose, the financial statements published by these companies, were carefully consulted. This study has leaded to the conclusion that the outcome of the application of these international accountability standards to the insurance branch, implied a significant decrease of the Stockholder Equity over most of the considered companies. Therefore, certain measures were mandatorily applied to overcome this problem. However, the net profit increased, which allowed the government to achieve the revenues expected for this branch of activity.
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Morera, Basuldo Pilar. "Aspectes aplicatius de la Normativa Comptable Internacional." Doctoral thesis, Universitat de Girona, 2014. http://hdl.handle.net/10803/285599.
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El propòsit d’aquest treball és presentar un mètode que faciliti l’accés ràpid i segur a cada una de les Normes Internacionals de Comptabilitat, així com sistematitzar el tractament comptable de les diferents operacions de l’empresa i establir una guia d’aplicació, de les normes, a cada una d’aquestes operacions.
Comencem presentant els organismes emissors de normes al llarg del temps i analitzant la totalitat d’aquestes. Així, hem pogut deduir una estructura general de les mateixes, que serveix de patró per a la seva interpretació i que permet elaborar-ne una fitxa individualitzada -incloses com annex-.
A continuació, hem estructurat l’activitat econòmica seguint un enfocament dinàmic, el qual permet definir els diferents processos d’actuació de l’empresa en la seva activitat.
De la concurrència dels dos elements anteriors, n’ha resultat la part final de l’estudi, que facilita la interpretació i aplicació de les Normes Internacionals d’Informació Financera, en el registre de les operacions empresarials, sense entrar en casuístiques determinades.The purpose of this thesis is to find a method that facilitates the quick and safe access to each one of the International Accounting Standards, as well as to systematize the accounting treatment of the various operations of the company and so, establish the guidelines for the International Accounting Standards application to each of these operations. First of all, we present the main accounting standards-setters over time and analyse all the accounting rules. Based on these analyses, we give support to the hypothesis of the existence of a general underlying structure, common to all the accounting rules; and that this structure could be used as a common pattern in their interpretation. Due to the previous deduction we could elaborate individual tabs for each of the accounting standards -included in the annex-. Moreover, we have structured the economic activity following a dynamic approach that has allowed us to define the various strategic actions undertaken by a company to develop its activity. The join analysis of the two elements mentioned above is presented in the final part of the thesis. The objective of this analysis is to enable the interpretation and application of the International Financial Reporting Standards in the registration of the companies’ operations in their accounting statements, without going into specific cases.
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Coutinho, Maria de Lurdes Moreira Queirós. "Regulamento 1606/2002 CE: mecanismos de endosso das IAS/IFRS." Master's thesis, Universidade de Aveiro, 2011. http://hdl.handle.net/10773/7426.
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Mestrado em Contabilidade - AuditoriaCom a entrada em vigor do Regulamento (CE) nº 1606/2002, do Parlamento Europeu e do Conselho, de 19 de Julho de 2002, nasce uma nova era para a harmonização Contabilística Europeia. A necessidade de mudança surgiu, uma vez que as Directivas estiveram estagnadas muitos anos, omitem assuntos conflituosos e permitem diversos tratamentos contabilísticos, consequentemente não dão resposta aos fenómenos da actual globalização, com os fluxos crescentes tanto do comércio de bens e serviços, como financeiros e tecnológicos. O mecanismo do endosso (endorsement) das Normas Internacionais de Contabilidade, e suas interpretações emitidas pelo International Accounting Standards Board (IASB) e International Financial Reporting Interpretations Committee (IFRIC), respectivamente, conhece com celeridade o caminho da sua aplicação na Comunidade Europeia. Com as revisões sistemáticas de melhoria contínua às normas e interpretações vimos o interesse público europeu satisfeito. Pretendemos delinear esse caminho e mostrar o quanto são úteis para este processo, o grupo Consultivo Europeu sobre Informação Financeira (EFRAG), o grupo de Revisão de Recomendações sobre as Normas (SARG) e o Comité de Regulamentação Contabilística (ARC). Falaremos dos posteriores Regulamentos, necessários ao processo do endosso e da importância do EFRAG ao facilitar a incorporação no sistema legal europeu, actuando como um filtro às normas emitidas pelo IASB, assim como nos outros trabalhos desenvolvidos por este grupo consultivo neste contexto. Por fim iremos referir o percurso até então, das normas já endossadas e não endossadas na União Europeia.
With the adoption of the Regulation (CE) nº 1606/2002 of the European Parliament and the Council, on July 19th 2002, comes a new era for the European accounting harmonization. A need for change has emerged, as the Directives were stagnated during many years, avoiding conflict issues and allowing different accounting treatments, therefore not answering to the globalization challenges, with the increasing flows of trade in both goods and services, and financial and technology. The endorsement of International Accounting Standards and interpretations issued by the International Accounting Standards Board (IASB) and International Financial Reporting Interpretations Committee (IFRIC), respectively, was quickly implemented in the European Union. With the systematic reviews and continuous improvement the standards and interpretations came closest to the satisfaction of the European public interest. We pretend to outline this path and show how the following institutions useful to this process, the European Advisory Group on Financial Information (EFRAG), the Review Group Recommendations on Standards (SARG) and the Accounting Regulatory Committee (ARC). We will discuss the later regulations, necessary to the process of endorsement and the importance of EFRAG to facilitate incorporation into the European legal system, acting as a filter to the standards issued by the IASB, as well as in other work developed by this advisory group. Finally we will mention the course of action until now, the standards already endorsed and not endorsed in the European Union.
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Järvengren, Håkan, and Frida Lundqvist. "Det verkliga värdets värde : IAS 40:s påverkan på redovisningens värderelevans." Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-113888.
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I denna uppsats undersöks hur värderelevansen i nordiska förvaltningsfastighetsbolags redovisning har påverkats i och med införandet av IAS 40,och värdering till verkligt värde den första januari år 2005. Värderelevans mäts i denna studie i styrkan av samvariationen mellan redovisningsposterna eget kapital och resultat och bolagens marknadsvärde. Alla förvaltningsfastighetsbolag som har funnits listade på Nasdaq OMX Nordic small-, mid- och large cap under samtliga av undersökningsåren (2000-2013) ingår i studien. De bolag som har noterats under undersökningsperioden ingår inte i studien, inte heller de bolag som varit registrerade under hela perioden men som bytt företagsinriktning till förvaltningsfastighetsbolag under den undersökta tiden ingår i studien. Den undersökta tidsperioden delas in i tre mindre perioder. En period som representerar läget innan införandet av IAS 40 (år 2000-2004) och två perioder som representerar läget efter (år 2005-2009, år 2010-2013). Studien genomförs med hjälp av multipla regressionsanalyser där de olika perioderna skiljs åt med hjälp av dummy-variabler. Studiens resultat visar att värderelevansen har ökat mellan period 1 och period 2. Däremot har värderelevansen sjunkit för period 3 i jämförelse med såväl period 1 som period 2. Av detta kan slutsatsen dras att värderelevansen var som starkast under period 2. För den modell som valdes (Modell 3) var samtliga variabler signifikanta.
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Louisy-Louis, Moise. "The determinants of rates used in défined-benefit pension plans : a pan-European study of financial institutions over 2005/2011." Thesis, Nice, 2014. http://www.theses.fr/2014NICE0026/document.
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A la lumière du débat actuel visant la comptabilisation des engagements de retraite, la thèse examine les forces et faiblesses de la comptabilisation telle que stipulée par le normalisateur international, l’International Accounting Standards Board (IASB). Afin d’étayer nos arguments, nous étudions l’influence de certains paramètres, à savoir la rentabilité, les flux, le levier financier, le levier des engagements de retraite, ou la composition du portefeuille d’actifs du régime, parmi d’autres, sur le choix du taux d’actualisation et du taux de rendement attendu des actifs du régime dans le cadre des régimes à prestations définies. La littérature, incluant en particulier les travaux d’Amir et Benartzi (1998), Asthana (1999), Picconi (2006), ou Adams, Frank et Perry (2011), identifie ces paramètres comme influents sur le choix des taux. A l’échelle de l’entreprise, l’impact de ces taux peut être significatif sur le niveau d’endettement ou de rentabilité, et à l’échelle de l’économie, le provisionnement correct des engagements de retraite représente un défi majeur pour des secteurs, industries ou nations (OECD, 2011). Dans ce contexte, la dissertation analyse en détails les règles comptables, la recherche et les pratiques en usage en Europe, une région qui a traditionnellement attiré relativement peu d’intérêt empirique à un niveau paneuropéen notamment à cause de la grande diversité qui caractérise les pratiques comptables et les juridictions locales. Une étude basée sur les membres du Stoxx Europe Total Market Index a été réalisée afin de répondre à la problématique suivante : quels sont les facteurs influençant et expliquant le choix du taux d’actualisation et du taux de rendement attendu des actifs du régime ?In light of the current debate about pension accounting, the dissertation examines the strengths and weaknesses of pension accounting as stipulated by the International Accounting Standards Board (IASB). To substantiate our arguments, we study the influence of key parameters, namely profitability, cash flow, leverage, funding status, and plan asset investment allocation, among others, on the choice of the discount rate and the expected rate of return used when accounting for defined benefit pension schemes. Prior literature, including research performed by Amir and Benartzi (1998), Asthana (1999), Picconi (2006), and Adams, Frank and Perry (2011), identifies these factors as influential in the choice of these rates. At a micro level, the impact of these rates can be tremendous on the financial status of reporting entities (e.g. inflated/deflated indebtedness or earnings) and at a macro level, the correct provisioning of pension represents a major challenge for sectors, industries or nations as a whole (OECD, 2011). In such a context, the dissertation reviews in details current regulation, research, and practices across Europe, a region which has historically attracted relatively little empirical research on a pan-European basis mainly because of the great diversity in accounting practices and local jurisdictions. A study focused on members of Stoxx Europe Total Market Index is performed to address the following research question: what are the factors impacting and explaining the choice of the discount rate and the expected rate of return ?
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Soreira, Andressa. "Mudanças geradas pela IFRS 9 e operacionalização do provisionamento de perdas de crédito esperadas." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-16042018-160301/.
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Instrumentos financeiros ativos estão diretamente expostos ao risco de inadimplência - nesse cenário, as instituições financeiras, a fim de manterem sua solvência, são obrigadas a estimarem certo montante capaz de suprir as perdas de crédito esperadas. Na crise financeira mundial de 2007-2008 os incumprimentos dos contratos imobiliários geraram grandes perdas de crédito - o tardio reconhecimento dessas perdas creditícias criou um cenário de insegurança e o questionamento por parte das instituições financeiras, que passaram a cobrar dos reguladores e emitentes das normas contábeis uma forma de provisionamento que melhor se adequasse ao mercado de crédito e que, de certa forma, proporcionasse melhores condições de preparação para as instituições financeiras, minimizando as perdas em épocas de crise. Nesse contexto, ocorre a emissão da norma internacional Financial Instruments do International Financial Reporting Standards (IFRS 9) que passa a vigorar, com adoção obrigatória a partir de 1º de janeiro de 2018. Esta norma prevê um provisionamento desde o início do contrato, ponderado pelo risco de crédito associado e uma revisão desse montante durante toda a vida do contrato, quando necessário. Essa nova dinâmica de cálculo requer tratamentos estatísticos específicos para que sejam corretamente tratadas as probabilidades de default, bem como os valores expostos passíveis de perda e suas variações no tempo. Dessa forma, tendo em mente os objetivos propostos, indica-se que: a) este trabalho abordou a nova dinâmica citada com o intuito de entender a relação da norma com os parâmetros de risco necessários para o cálculo do montante a ser provisionado, b) visando satisfazer a abordagem forward-looking e a incorporação de informações macroeconômicas, a partir da aplicação em dados simulados e através do tratamento estatístico da Análise de Sobrevivência e de modelos de stress testing, ofereceu tratamento para os parâmetros EAD e PD, respectivamente e c) como resultado dessas aplicações, observou-se que as estimações das perdas sob a IFRS9 são mais tempestivas quando comparadas à norma vigente, no sentido de que minimizam as perdas em épocas de crise dada a sua característica oportuna. Além disso, a abordagem sugerida através da Análise de Sobrevivência vai ao encontro do conceito de estágios pelo qual a nova norma é caracterizada. Para as análises realizadas foram utilizados dados simulados a partir de distribuições teóricas conhecidas dos parâmetros envolvidos no cálculo, a partir dos quais foram obtidos resultados que fornecem uma prévia do que se pode esperar na aplicação prática da IFRS9.Active financial instruments are directly exposed to the risk of default - in this scenario, financial institutions, in order to maintain their solvency, are obliged to estimate a certain amount capable of supplying the expected credit losses. In the global financial crisis of 2007-2008, defaults on real estate contracts generated large losses of credit - the late recognition of these credit losses created a scenario of insecurity and the questioning of financial institutions, which started to charge regulators and issuers of accounting standards a form of provision that best suited the credit market and that, to a certain extent, provide better preparedness for financial institutions, minimizing losses in times of crisis. In this context, the Financial Instruments International Financial Reporting Standards (IFRS 9) will be issued, which will become effective, with mandatory adoption as of January 1, 2018. This provision provides for a provisioning from the beginning of the contract, weighted by the associated credit risk and a revision of that amount over the life of the contract, when necessary. This new dynamics of calculation requires specific statistical treatments so that the probability of default, as well as the exposed values of loss and its variations in time, are correctly treated. In this way, considering the proposed objectives, it is indicated that: a) this work addressed the new dynamics mentioned in order to understand the relation of the standard with the necessary risk parameters for the calculation of the amount to be provisioned, b) aiming to satisfy the forward-looking approach and the incorporation of macroeconomic information, from the application in simulated data and through the statistical treatment of Survival Analysis and stress testing models, offered treatment for the parameters EAD and PD, respectively, and c) as a result of these applications, it was observed that the estimates of the losses under IFRS9 are more timely when compared to the current norm as they minimize losses in times of crisis given its characteristics of anticipating losses. In addition, the approach suggested through Survival Analysis meets the concept of stages by which the new standard is characterized. For analyzes, simulated data from known theoretical distributions (of the parameters involved in the calculation) were used - the obtained results provides a preview of what can be expected in the practical application of IFRS9.
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Ribeiro, Irina Raquel Pinheiro. "Impacto das Normas Contabilísticas e de Relato Financeiro nas Empresas Portuguesas, de acordo com a percepção dos TOC's." Master's thesis, Instituto Superior de Economia e Gestão, 2010. http://hdl.handle.net/10400.5/2927.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEsta dissertação pretende analisar e avaliar os potenciais impactos da aplicação das Normas Contabilísticas e de Relato Financeiro (NCRF), que se encontram em vigor desde Janeiro de 2010, nas empresas portuguesas, na perspectiva dos Técnicos Oficiais de Contas (TOC's). Assim, foi realizado um questionário aos TOC's a fim de avaliar o nível de preparação das empresas para adoptarem as NCRF; analisar e avaliar os potenciais impactos das NCRF nas empresas portuguesas; e avaliar a percepção que os utilizadores da informação têm da aplicação das NCRF e do seu impacto na qualidade das Demonstrações Financeiras. Os principais resultados indicam que as NCRF têm um impacto elevado nas empresas portuguesas, principalmente na qualidade das suas Demonstrações Financeiras e no valor do Capital Próprio. Adicionalmente, constatou-se que a aplicação das normas tem impacto ao nível da divulgação da informação, pois exige um maior número de informações a divulgar, e na mensuração dos elementos, devido à aplicação do justo valor que provoca uma maior volatilidade destes. No que se refere ao nível de preparação dos TOC's e das empresas, concluiu-se que estes se encontram razoavelmente preparados para aplicarem e adoptarem as NCRF.
The purpose of this dissertation is to analyze and evaluate the potential impacts of Normas Contabilísticas e de Relato Financeiro (NCRF) application, effective since January of 2010, on portuguese companies, from the perspective of the professionals accountants (TOC's). Therefore, a survey has been answered by Accountants in order to evaluate the preparation level of the companies in adopting the NCRF; to analyze and evaluate the potential impacts of NCRF on portuguese companies, and also to evaluate the user's knowledge in applying NCRF and its impact on financial reports quality. The results indicate that NCRF has a high impact on the portuguese companies, mainly in financial reports quality and in the Equity value. Additionally, the study suggests that the application of the NCRF impacts significantly in financial reports disclosures, due to the quantity of information demanded and fair value application in measuring accounting elements, leading to their volatility. Concerning the preparation level of accounting professionals and portuguese companies, the study concludes that both are reasonably prepared to apply and implement the NCRF.
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Almeida, Edite Martins de. "Regulamento 1606/2002/CE: impacto no processo normativo do IASB." Master's thesis, Universidade de Aveiro, 2010. http://hdl.handle.net/10773/3584.
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Mestrado em Contabilidade - AuditoriaAs mudanças económicas que ocorreram durante as últimas décadas no sentido da globalização conduziram ao desenvolvimento do processo de harmonização contabilística ao nível internacional. O contributo do International Accounting Standards Board foi crucial tendo-se afirmado como um dos principais organismos emissores de normas. A União Europeia ao constatar a necessidade de obter das suas empresas informação financeira harmonizada, optou por impor aos seus Estadosmembros as normas emitidas pelo International Accounting Standards Board, denominadas International Financial Reporting Standards. Esta imposição derivou do Regulamento (CE) n.º 1606/2002 do Parlamento Europeu e do Conselho que definiu o ano de 2005 para que as empresas cotadas dos Estados-membros adoptassem o núcleo de normas do International Accounting Standards Board. Neste trabalho, procuramos relacionar o efeito no processo de produção de normas de contabilidade pelo IASB derivado da opção da União Europeia em utilizar essas normas na preparação e elaboração das suas demonstrações financeiras.
The economic changes in the last decades in what concerns globalization have led to the development of an accounting harmonization process at an international level. The International Accounting Standards Board had a crucial role on the development of this process and it has been declared as one of the main accounting standard setting entities. Once the European Union became aware of the need to gather harmonized financial information from its companies, it decided to impose the standards known as the International Financial Reporting Standards, that were set by the International Accounting Standards Board, on its Member States. Thus, the EU Regulation on the Application of International Accounting Standards (EC No 1606/2002) defined the year 2005 as the deadline for the EU-listed companies (companies whose shares are listed on an EU stock exchange) to follow the International Accounting Standards Board standards in their accounting procedures. The aim of this thesis is to show the effect of EU's decision to use these standards in the preparation and elaboration of its financial statements, on the IASB accounting standards.
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Zambelli, Raquel Laguna. "Adoção das normas internacionais de contabilidade." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/35447.
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O presente trabalho tem o objetivo de verificar os impactos da adoção das Normas Internacionais de Contabilidade pela Grendene S.A., Companhia do ramo de calçados, situada em Farroupilha, no Rio Grande do Sul. Visto a globalização dos mercados mundiais e uniformização das informações contábeis, tornou-se uma necessidade a transparência das Companhias nos mercados de capitais. As Normas Internacionais de Contabilidade visam a permitir a comparação de balanços entre empresas do mesmo segmento localizadas em países diferentes, bem como facilitar a análise das informações por investidores estrangeiros.This final paper has the objective of demonstrating the impact of adoption of The International Financial Reporting Standards by Grendene S.A., a shoe manufacturing Company, located in Farroupilha, Rio Grande do Sul State, Brazil. Considering the side effects of world markets globalization, the equalization of the financial information is now crucial, in order to promote transparency of information in capital markets. The International Accounting Standards intends to allow comparison of balance between companies in same industry in different countries, as well as facilitate analysis of information by foreign investors.
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Marx, Stefan. "IAS vs. HGB als Basis der ertragsorientierten Unternehmensbewertung : Vergleich der Rechnungslegungsvorschriften nach HGB und IAS und Analyse der Auswirkungen auf die Planungsrechnung sowie auf die ertragsorientierte Unternehmensbewertung unter deutschen Normen /." München : Utz, 2003. http://aleph.unisg.ch/hsgscan/hm00104704.pdf.
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Faria, Anderson de Oliveira. "A aplicação do IAS 39 (International Accouting Standard) em uma empresa não financeira: controles internos e implicações na contabilização de operações com derivativos, um estudo de caso." Pontifícia Universidade Católica de São Paulo, 2007. https://tede2.pucsp.br/handle/handle/1670.
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Previous issue date: 2007-06-21The derivatives are instruments used for companies management risks of loss related to exposition of price variation, exchange variation, interest and credit, which generate from operational activities. The complexity accounting treatment of these instruments generate difficult related to internal control and request an structure which the companies have to maintain in order to attend the correct accounts records of derivative transactions. The research has the objective to analyze the impact in practical application of International Accounting Standard number 39 related to internal controls and accounting records, through a case in Brazilian Company subsidiary of an European Company. The research started with a theoretical concepts of: internal controls, risks and derivative accounting records, which will be necessary to create a concept structure to analyze the information obtained on case study. The Company Objects of study has derivatives transactions with objective to hedge the risk exposure of exchange variation and commodities price variation. In the Company s organization, the financial and accounting departments have their own formal proceeds and internal controls which handle to the accounting departments the conditions the attend the International Accounting Standard number 39 , additionally the Company has a Risk Committee which develop management strategies, approve the transactions and monitoring the derivative transactions. The concept of Embedded Derivatives and Fair Value were implemented by IAS 39, are necessary to the correct accounting records of derivative transactions.The Management evaluated the Embedded Derivatives based on Contracts analyses. The Fair Value Concept has been used in the Company the derivatives accounting records. The valuation of the derivative, the Management uses a system which makes the future cash flow. When the derivative is a commodity, the value is based on Bolsa Mercantil de Futuros BMF quotation. To attend the IAS 39, the Management adopt proceeds of internal control which disclosure the intention of hedge when derivatives are contracted. The accounting records based on Brazilian GAAP do not disclose the intention of the Management in derivative transactions
Os derivativos são instrumentos utilizados pelas empresas para gerenciar riscos de perdas decorrentes de exposição a alterações de preço, variação cambial, taxas de juros e créditos, que são geradas das suas atividades operacionais. As complexidades do tratamento contábil destas transações geram dificuldades em relação aos controles e a estrutura necessária que uma empresa deve manter para que o correto registro contábil das transações com erivativos. O presente estudo tem como objetiva análise do impacto da aplicação prática da norma internacional de contabilidade IAS 39 nos controles internos e registros contábeis, através de um estudo de caso em uma empresa brasileira subsidiária de uma empresa européia. Inicialmente é efetuada uma pesquisa sobre a teoria: de controles internos, riscos e contabilização de derivativos, que servem como estrutura conceitual para análise das informações coletadas no estudo de caso. A empresa objeto do estudo de caso transaciona com derivativos com o objetivo de efetuar hedge (proteção) das exposições de risco de variação cambial e de preço de commodities. Em sua estrutura organizacional, os departamentos de finanças e de contabilidade, possuem procedimentos formais e de controles que possibilitem ao departamento de contabilidade efetuar os registros contábeis conforme determina a Norma Internacional de Contabilidade IAS 39, adicionalmente a empresa possui um Comite de Riscos que desenvolve as estratégias de gerenciamento, aprova as transações e acompanha as operações com erivativos. Os conceitos de derivativos embutidos e fair value que foram implementados pela norma IAS 39, são necessários para o correto registro das operações com derivativos. A administração da empresa avalia os derivativos embutidos através da análise dos principais contratos da empresa. O conceito de fair value é aplicado na empresa objeto no registro contábil das transações com derivativos. Para obtenção da valorização dos derivativos a administração da empresa objeto utiliza um sistema para efetuar o cálculo do valor presente dos fluxos de caixa futuros. Quando se trata de um commodity, o valor é obtido com base em cotações da Bolsa Mercantil & Futuros BMF. Para o atendimento a Norma Internacional de Contabilidade IAS 39, a administração da empresa objeto do estudo de caso adotou procedimentos de controles que evidenciam sua intenção de hedge ao transacionar com derivativos. Os registros contábeis de acordo com as Normas Contábeis Brasileiras não evidênciam a intenção da administração em transacionar com derivativos
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Rodrigues, Jomar Miranda. "Contabilidade na China : evolução histórica e análise da aderência da normatização contábil aos padrões internacionais do IASB." reponame:Repositório Institucional da UnB, 2007. http://repositorio.unb.br/handle/10482/1539.
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Dissertação (mestrado)—Universidade de Brasília, Programa Multiinstitucional e Inter-regional de Pós-Graduação em Ciências Contábeis, 2007.Submitted by Tania Milca Carvalho Malheiros (tania@bce.unb.br) on 2009-07-27T12:10:08Z No. of bitstreams: 1 Dissertacao_Jomar_Rodrigues.PDF: 488039 bytes, checksum: 2203eb15d1353824f9f95d93eff6cc4f (MD5)
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Esta pesquisa tem o objetivo de avaliar o grau de convergência entre as normas contábeis emitidas pela China e as normas internacionais do IASB (International Accounting Standard Board). Para que fosse concebida, foi necessário identificar e descrever as divisões importantes no processo de reforma econômica da República Popular da China; analisar o ambiente legal e regulamentar, bem como a evolução da educação e da profissão contábil e sua influência na edição de normas contábeis; identificar os principais órgãos normatizadores da contabilidade e suas principais funções exercidas e comparar os padrões locais e os internacionais, com a finalidade de verificar a harmonia dos resultados sob as normas contábeis da China e as internacionais editadas pelo IASB. Para efetuar a comparação, foram utilizadas as reconciliações do lucro líquido divulgado pelas empresas que tem ações do tipo B negociadas na Bolsa de Valores de Shenzhen, sendo obtidas as reconciliações em conformidade com os padrões internacionais de contabilidade editados pelo IASB. Assim, utilizou-se um indicador de conservadorismo” que serviu de parâmetro para comparabilidade dos resultados obtidos pelos padrões locais e internacionais. Conforme verificado na comparação de padrões, as normas chinesas apresentam divergências quando comparadas aos padrões do IASB. Entretanto, para confirmar estas divergências, o indicador de “conservadorismo” ratificou ou não a aderência da convergência às normas internacionais.Este indicador mostrou que a amostra das empresas pesquisadas, quando utilizam as normas chinesas, resulta em um lucro mais conservador em relação ao resultado reconciliado com os padrões internacionais editados pelo IASB. ___________________________________________________________________________________________ ABSTRACT
This research has as objective to evaluate degree of convergence between the accounting standards emitted by China and the International IASB's standards International Standard Accounting Board). For this to be conceived, it was necessary to identify and to describe the striking divisions that were important in the process of economic reform of Popular Republic of China; it was also necessary to analyze the legal and regular atmosphere, as well as the evolution of education and of the accounting profession and its influence in the edition of accounting standards; besides, it was necessary to identify the main normative accounting bodies and its main exercised functions; and was necessary to compare the local and international patterns with the purpose of verifying the harmony of the results under the China's accounting standards and the international ones published by IASB. The reconciliations of the net profit disclosed by companies that have type B stocks traded in the Shenzhen's stock exchange were used to make the comparison. The reconciliations in conformity with the international standards of accounting published by IASB were then obtained. Thus, it was used an indicator of "conservatism" that served as parameter for the comparability of the results obtained by the local and international patterns. As verified in the comparison of standards, the Chinese one present divergences when compared with IASB's patterns. However, to confirm these divergences, the indicator of "conservatism" ratified, or not, the adherence of the convergence to the international standards. This indicator showed that the sample of the researched companies, when adopted the Chinese norms, result in a more conservative profit in relation to the result reconciled with the international standards published by IASB.
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Bergqvist, Ulrika, and Anna Hermansson. "Varumärkesinriktad positionering : en fallstudie av ICAs&Nordeas etablering i Estland." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1538.
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Bakgrund: Bland annat ett stundande EU-inträde och en stark ekonomisk tillväxt har bidragit till att Estland utvecklats till att bli en mycket intressant marknad för svenska företag. För att företag ska klara sig långsiktigt i konkurrensen på den estniska marknaden krävs en tydlig positionering av dess varumärke. ICA och Nordea är två företag med starka varumärken på den svenska marknaden, vilka dessutom är etablerade på den estniska marknaden.
Syfte: Syftet är att jämföra ICAs respektive Nordeas varumärkespositionering i Sverige och Estland för att utröna om det krävs en anpassning av denna vid en nyetablering i Estland.
Avgränsningar: Vi behandlar enbart respektive fallföretags kärnverksamhet. Inga kulturella aspekter kommer att beröras. Genomförande: Det empiriska materialet har inhämtats genom intervjuer inom respektive företag.
Resultat: Fallföretagens respektive varumärkespositionering är relativt standardiserad. Dock anpassas företagens strategier något efter rådande marknadssituation i Estland.
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Curvelo, Carmem Lana Pereira. "Terceiro sector: o impacto na adoção IASB / IFRS nas organizações de economia social." Master's thesis, [s.n.], 2015. http://hdl.handle.net/10284/5234.
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Dissertação apresentada à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Mestre em Ciências EmpresariaisEste trabalho começa por fazer uma abordagem e caracterização do Terceiro Setor, procurando enfatizar o seu aspecto histórico e a sua relevância econômica no Brasil, o qual vem desempenhando atividades cada vez mais amplas e relevantes nas organizações de Economia Social. Junto ao seu crescimento surge a necessidade de que estas Entidades demonstrem clareza em seus resultados obtidos. Mesmo com a visão voltada para o Social, o Terceiro Setor também tem um processo econômico que precisa ser controlado e divulgado aos seus usuários das informações, sendo a Contabilidade o veículo privilegiado para o efeito. Após um enquadramento teórico da contabilidade como sistema de informação são abordados os procedimentos contábeis em produções agrícolas antes e depois da entrada em vigor, em 2009, das normas do IFRS/IASB, as quais levaram a alterações na contabilidade das empresas do Terceiro Setor com destaque para o caso das cooperativas, nomeadamente plano de contas, estrutura dos códigos de contas relativos a receitas e despesas orçamentárias, nova visão matricial dos resultados orçamentários e patrimoniais, o impacto destas alterações no registo contábil do sistema financeiro patrimonial e nos índices financeiros. O trabalho envolve informações provenientes de fontes bibliográficas, onde se procurou destacar os conteúdos mais condizentes com relação a esta temática.
This work begins by making an approach and characterization of the Third Sector, seeking to emphasize its historical aspect and economic importance in Brazil, which has been playing increasingly broad and relevant activities in the Social Economy organizations. With its growth comes the need for these Entities to demonstrate transparency in its obtained results. Even with its vision turned toward the Social, the Third Sector also has an economic process that must be controlled and issued to the users of the information, being the Accountancy the privileged vehicle for the purpose. After a theoretical framework of accountancy as an information system the accounting procedures in agricultural companies are addressed before and after the adoption, in 2009, of the IFRS/IASB standards, which led to changes in the accounts of the Third Sector companies, namely in the case of cooperatives, including accountancy plan, structure of the accounts’ code for the budget revenues and expenditures, a new matrix view of budgetary and financial results, the impact of these changes in the accounting registration of the equity financial system and in the financial ratios. The work includes information from literature sources, where we tried to highlight the most consistent content in relation to this issue.
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Arrio, Kouadio. "Estudo das condições de regulação das normas do IASB em países membros da Organização para a Harmonização do Direito dos Negócios em Africa (O.H.A.D.A)." reponame:Repositório Institucional da UnB, 2009. http://repositorio.unb.br/handle/10482/8163.
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Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Departamento de Ciências Contábeis e Atuariais, 2009.Submitted by Elna Araújo (elna@bce.unb.br) on 2011-05-30T18:49:00Z No. of bitstreams: 1 2009_KouadioArrio.pdf: 952169 bytes, checksum: 545a5eae2efd2e0eb56375ea4941e0ee (MD5)
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O International Accounting Sstandards Board-IASB vem buscando meios de regular a atividade contábil pela adoção de pronunciamentos contábeis International Financial Reporting Standard-IFRS para proteger os parceiros econômicos e facilitar o funcionamento do mercado de capital no mundo financeiro. Neste processo mundial de convergência internacional, vários países do continente africano parecem indiferentes. Entretanto, dezesseis países da África Ocidental e Central formaram o bloco econômico: a Organização para a Harmonização do Direito de Negócios na África-OHADA, que criou um Sistema contábil de aplicação comum - o Sysco-OHADA. Antigas colônias francesas, esses países ficaram muito tempo fechados e mal conhecidos no exterior, bem como suas práticas contábeis. Isso levanta a pergunta: quais são as condições econômicas, políticas e sociais dos países da OHADA frente à regulação da contabilidade internacional? O objetivo principal deste estudo é analisar as condições de regulação contábil interna dos países-membros da OHADA ao se alinhar às normas contábeis internacionais emitidas pelo IASB. Para alcançar este objetivo, foi analisado o ambiente legal e regulamentar do bloco OHADA; foi comparado o referencial conceitual do Sysco-OHADA e o do IASB; algumas normas, bem como o âmbito sócio-econômico da OHADA, com os demais países que possuem processo de convergência avançado. As análises mostraram que a contabilidade da OHADA é de tipo europeu-continental baseada em regras. A estrutura conceitual do Sysco-OHADA diverge do IASB em vários níveis e suas normas apresentam menos detalhamento e é sujeito a interpretações diversas. O bloco OHADA apresenta um mercado de ações fraco, um baixo nível de desenvolvimento humano, um nível de abertura comercial fechado em relação aos demais países comparados. O nível de desenvolvimento econômica e social do bloco OHADA não pode proporcionar uma convergência às normas IFRS em curto prazo. _________________________________________________________________________________ ABSTRACT
The International Accounting Standards Board-IASB insidious has sought a means to regulate the activity book accounting standard by adopting international financial Reporting standard (IFRS) for protecting economic partners and facilitate the functioning of the capital market around the world. In this global process of convergence, several African countries seem indifferent. However sixteen countries of West and Central Africa formed the economic block: the Organization for the harmonization of business law in Africa-OHADA who has created a common application ledger system-Sysco-OHADA. Former French colonies, these countries were very long closed and barely known abroad as well as their accounting practices. This raises the question of what economic, political and social aspects of the OHADA countries facing the international accounting regulation? The main objective of this study is to analyze the internal conditions of regulation adjustment of the OHADA member countries to align international accounting standards issued by the IASB. To achieve this goal, it was analyzed the legal and regulatory environment of OHADA; it was compared the framework of Sysco-OHADA and IASB, some standards, as well as the socioeconomic context of OHADA with other countries that have advanced convergence process. The analysis proved that the account of OHADA is continental European-type based on law. The framework structure of Sysco-OHADA differs from the IASB on several levels and its standards are less detail and subject to interpretation. The OHADA block has a weak stock market, a low level of human development, a closed level of trade opening than other countries compared. The level of economic and social development of OHADA block cannot provide a convergence to IFRS in the short term. ___________________________________________________________________________________ RÉSUMÉ
L'International Accounting Standards Board-IASB recherche continuellement à réglementer l'activité comptable par l'adoption de normes comptables Internationale, le Financial Reporting Standard-IFRS dans l´intention de protéger les partenaires économiques et faciliter le fonctionnement du marché de capital mondial. Dans ce processus de convergence internationale, il parait que les pays du continent africain semblent indifférents. Cependant, seize pays de l'Afrique Occidentale et Centrale ont formé le bloc économique : l'Organisation pour l'Harmonisation du Droit des Affaires en Afrique-OHADA qui à son tour a créé le Système comptable d'application commune et obligatoire - le Sysco-OHADA. Anciennes colonies françaises, ces pays sont restés longtemps fermés et mal connus à l'extérieur bien comme leurs pratiques comptables. Cela suscite l´interrogation suivante : quelles sont les conditions économiques, politiques et sociales des pays de l´OHADA face á la regulation de la comptabilité internationale ? L'objectif principal de cette étude est d´analyser les conditions de regulation comptable interne des pays membres de l´OHADA à s'aligner aux normes comptables internationales émises par le IASB. Pour atteindre cet objectif, il a été analysé l'environnement légal et réglementaire du bloc OHADA ; il a été comparé le référentiel conceptuel du Sysco-OHADA et du IASB et quelques normes. Le contexte socioeconômic de l´OHADA a éte comparé á d´autres pays dont le processus de convergence aux normes iternationales est avancé. Les analyses ont montré que la comptabilité de l´OHADA est de type europe-continental basée sur des règles. La structure conceptuelle du Sysco-OHADA diverge de celui du IASB á plusieurs niveaux et les normes émises para elle sont moins détaillées et sujets à interprétation diverses. Le bloc OHADA présente un marché d'actions faibles, un Indice de Développement Humain bas et un niveau d'ouverture commerciale fermé par rapport aux autres pays comparés. Avec le niveau de développement économique et social actuel du bloc OHADA, il sera dificil d´entreprendre une convergence aux norme IFRS à court terme.
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Vartanian, Cassio Haig. "Créditos tributários de imposto de renda em instituições financeiras: Uma comparação das normas brasileiras com as FASB E IASB." Pontifícia Universidade Católica de São Paulo, 2005. https://tede2.pucsp.br/handle/handle/1658.
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Previous issue date: 2005-05-19O trabalho faz um comparativo entre as normas emanadas por diversos órgãos brasileiros e as normas FASB e IASB sobre créditos tributários de imposto de renda e contribuição social
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Hajj, Zaina Said El. "Business combination e consolidação: uma abordagem comparativa entre as normas dos US-GAAP, IASC e Brasil." Universidade de São Paulo, 1999. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-24092007-125157/.
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Este estudo apresenta uma abordagem comparativa entre as normas contábeis dos US-GAAP, IASC e Brasil para as operações de business combination e para a consolidação das demonstrações contábeis. Define-se business combination de acordo com os conceitos contidos nos US-GAAP, IASC e nos pronunciamentos brasileiros para em seguida apresentar a definição adotada neste estudo. Precedendo a metodologia desta pesquisa, este estudo apresenta algumas estatísticas das operações de business combination e as abordagens das principais dificuldades relacionadas ao tema, assim como se levanta a questão nevrálgica para o estudo. Nos capítulos denominados US-GAAP, IASC e Brasil são tratadas as principais normas contábeis emitidas, destacando-se as definições, o tratamento contábil, métodos de avaliação, consolidação e evidenciações exigidas. Em seguida são esclarecidas na análise comparativa algumas das principais similaridades e diferenças abordadas nos capítulos anteriores. O estudo inclui uma análise dos mais significativos procedimentos de consolidação e apresenta exemplos relativos a cada entidade analisada. Finalmente, as conclusões realizadas na referida análise.This study presents a comparative analysis among the US-GAAP, IASC and Brazilian accounting pronoucements for the transactions of business combination and for the consolidation of financial statements. It reviews the definition of business combination according to the concepts of US-GAAP, IASC and Brazilian pronouncements and, subsequently, the definition used in this study. Preceding the methodology of this research, this study offers some statistics of the transactions of business combination and gives a survey of how the main difficulties related to this subject were approached, as well as a determination of the most important issue of this study. In the chapters named US-GAAP, IASC and Brazil, the main rules of accountancy are trated, highlighting the definitions, accounting treatment, methods of evaluation, consolidation and disclosure. Moreover, in the comparative analysis, some of the main similarities and differences are cleared up that were shown in the previous chapters. This study includes an analysis of the most significant procedures for consolidation, as well as some examples related to each of the institutions that were focused on. Finally, the conclusions that were made on the basis of analysis are discussed.
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Grego, Rômulo Silva. "Conversão de demonstrações contábeis para moeda estrangeira segundo as normas do grupo FIAT, IASB e FASB." Florianópolis, SC, 2003. http://repositorio.ufsc.br/xmlui/handle/123456789/85569.
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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção.Made available in DSpace on 2012-10-20T20:13:13Z (GMT). No. of bitstreams: 1 224644.pdf: 1586941 bytes, checksum: b431509a4b234d8031f6cbd08e620380 (MD5)
Este trabalho procede análises comparativas da conversão de demonstrações contábeis segundo as normas do Grupo FIAT, do IASB e do FASB. Trata-se de uma pesquisa exploratória, de natureza predominantemente qualitativa, realizada por meio de um estudo de caso na FIAT Automóveis S.A., tendo como elementos de análise as demonstrações contábeis referentes ao exercício de 2002, particularmente o Balanço Patrimonial e a Demonstração do Resultado do Exercício. Inicialmente, os três grupos de normas de conversão foram pesquisados e analisados separadamente, identificando-se suas congruências e divergências em relação às normas contábeis brasileiras, para, em seguida, efetuarem-se as análises comparativas entre as mesmas, também apontando suas congruências e divergências. A partir do Balanço Patrimonial e da Demonstração do Resultado do Exercício, da FIAT Automóveis S.A., elaborados de acordo com os ditames da Lei nº 6.404/76, procedeu-se à sua conversão em moeda estrangeira, com as devidas reclassificações e ajustes para atendimento das referidas normas contábeis. Segue-se um comparativo mais abrangente entre as normas e práticas contábeis do Grupo FIAT, IASB e FASB. Por fim, mostra-se a influência das referidas normas nas demonstrações contábeis convertidas.
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Nacif, Saulo Simoni. "Disclosure level and compliance with IAS 37: is there any residual legal tradition effect among companies cross-listed in the U.S.?" reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24201.
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This study analyses firms' compliance with disclosure requirements of the International Accounting Standard 37 (IAS 37 - provisions, contingent liabilities and contingent assets), through a thorough examination of the 20-F Reports of 91 foreign companies for the fiscal year of 2016. These companies have in common that they are foreign firms cross-listed in the U.S. stock exchanges NASDAQ or NYSE, they report under IFRS both locally and in the U.S., and they are from 14 countries that obligate the adoption of IFRS for locally traded companies. I measured disclosure compliance levels for each required item and overall, by calculating two indexes, one stricter and another more tolerant in treating omissions on the non-applicability of an item to the company. My hypothesis confronts the assertions that the legal tradition to which a company is submitted influences its disclosure level. An important finding is that the enforcement of the SEC regulations is what mostly explains the level of disclosure, rather than the legal tradition of the firm’s country of origin. I found that cross-listed companies under the same enforcement of the SEC, do not differ in their level of disclosure, regardless of the legal tradition of their country of origin. No statistically significant differences were found between the disclosure level for companies from countries with common law tradition, compared to countries with civil law roots. Additionally, the study concluded that the local financial markets development and the local regulation of the security exchanges are variables that significantly influence the level of disclosure.
Este estudo analisa a conformidade das empresas com os requisitos de divulgação do International Accounting Standard 37 (IAS 37 - Provisões, Passivos Contingentes e Ativos Contingentes), através de um exame minucioso dos Relatórios 20-F de 91 empresas para o ano fiscal de 2016. As 91 empresas têm em comum que são empresas estrangeiras listadas nas bolsas de valores norte-americanas NASDAQ ou NYSE, reportam sob as normas IFRS tanto localmente quanto nos EUA e são de 14 países que exigem a adoção de IFRS para empresas de capital nacional. Este estudo mediu os níveis de conformidade de divulgação para cada item exigido e calculou um nível de conformidade composto, de duas formas: um índice mais rigoroso e outro mais tolerante no tratamento de omissões sobre a não aplicabilidade de um determinado item para a empresa. Minha hipótese confronta as afirmações de que a origem (ou tradição) do sistema legal do país no qual a empresa originalmente foi constituída (e onde mantem a sua sede), influencia seu nível de divulgação. Uma conclusão importante é que a aplicação dos regulamentos da SEC é o que mais explica o nível de divulgação, em vez da origem do sistema legal do país sede da empresa. O estudo revela que empresas listadas sob a mesma imposição das regras da SEC não diferem em seu nível de divulgação, independentemente da tradição legal de seu país de origem. Não foram encontradas diferenças estatisticamente significativas entre o nível de divulgação das empresas de países com tradição do direito consuetudinário, em comparação com empresas de países com raízes no direito civil. Além disso, o estudo concluiu que o desenvolvimento dos mercados financeiros locais e a regulamentação das bolsas de valores locais são variáveis que influenciam significativamente o nível de divulgação.
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Khatib, Ahmed Sameer El. "Contabilidade islâmica: uma análise comparativa das diferenças e semelhanças entre as normas contábeis internacionais emitidas pelo AAOIFI e IASB." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/1559.
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Previous issue date: 2013-11-18Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
Most world countries communicates with investors and stakeholders about the corporate financial performance in accordance with the International Accounting Standards issued by the International Accounting Standards Board - IASB. A group of countries, however, are not comfortable with the adoption of these standards, because understanding that they wound their principles, as is the case in Islamic countries, where religion influences the economic and financial activities of the company. Some of these countries adopt and adhere to the rules contained in the Sharia ( Islamic Law ) which brings together , in one book , a guide to social conduct, moral , ethical , religious and economic , as well as aspects of finance . Such rules have emerged with the advent of Islam in the seventh century AD and are followed to the present day, being based, including for Islamic accounting standard setters of each country and the Accounting and Auditing Organization for Islamic Financial Institution - AAOIFI, which promotes adoption of Islamic Standards of Accounting and Auditing for Islamic Financial Institutions - IFIs worldwide. Whereas research involving Islamic accounting in Brazil is still incipient and there is significant international importance , especially in relation to Islamic finance , given the volume of transactions that it focuses on an annual basis , as well as the existence of a body that issues accounting standards for IFIs , it was intended with this work to answer the following research question : What are the differences and similarities between Islamic Accounting Standards issued by AAOIFI and the International Accounting Standards issued by the IASB ? Therefore, the research involved, initially approach the characteristics and particularities of religion and Islamic finance, to then be about Islamic accounting. It has become necessary for meeting various research sources in the literature since the subject involving practically nonexistent in Brazil. We analyzed all 25 international accounting standards issued by AAOIFI by the year 2012 and the understandings of the IASB on related topics. It was concluded that there are differences in most standards, especially with regard to the Conceptual Framework, the basis for the issuance of regulations, hindering the adoption of IFRS by the Islamic Financial Institutions
A maior parte do mundo já se comunica com os investidores e as partes interessadas, sobre o desempenho financeiro corporativo, nos termos das normas internacionais de contabilidade, emitidas pelo International Accounting Standards Board - IASB. Existe um conjunto de países, entretanto, que não está confortável com a adoção dessas normas, por entender que elas ferem seus princípios, como é o caso dos países islâmicos, onde a religião influencia as atividades econômicas e financeiras da sociedade. Alguns desses países adotam e respeitam as regras contidas na Sharia (Lei Islâmica) que reúne, num só livro, um guia de conduta social, moral, ética, religiosa e econômica, bem como aspectos de finanças. Tais regras surgiram com o advento do islamismo no século VII d.C. e são seguidas até os dias atuais, sendo base, inclusive, para os normatizadores contábeis islâmicos de cada país e para o Accounting and Auditing Organization for Islamic Financial Institution - AAOIFI, que promove a adoção das normas islâmicas de contabilidade e auditoria para as Instituições Financeiras Islâmicas IFIs espalhadas pelo mundo. Considerando que as pesquisas envolvendo contabilidade islâmica no Brasil ainda são incipientes e que existe significativa relevância internacional, sobretudo em relação às finanças islâmicas, dado o volume de operações que ela concentra anualmente, bem como a existência de um órgão que emite normas de contabilidade para as IFIs, pretendeu-se com esse trabalho responder a seguinte questão de pesquisa: Quais são as diferenças e semelhanças entre as Normas Islâmicas de Contabilidade emitidas pelo AAOIFI e as Normas Internacionais de Contabilidade emitidas pelo IASB? Para tanto, a pesquisa envolveu, inicialmente, uma abordagem das características e particularidades da religião e das finanças islâmicas, para em seguida versar sobre a contabilidade islâmica. Tornou-se necessária a reunião de várias fontes de pesquisa, na medida em que a bibliografia envolvendo o tema praticamente inexiste no Brasil. Foram analisadas todas as 25 normas internacionais de contabilidade emitidas pelo AAOIFI até o ano de 2012 e os entendimentos do IASB sobre os temas correlatos. Concluiu-se que existem diferenças na maioria das normas, especialmente no que diz respeito à Estrutura Conceitual Básica, base para a emissão dos normativos contábeis, dificultando a adoção das IFRS por parte das Instituições Financeiras Islâmicas
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Pereira, Ednei Moraes. "Avaliação do nível de conhecimento dos discentes sobre normas contábeis internacionais face ao processo de convergência do IASB : uma análise nas instituições de ensino do Distrito Federal." reponame:Repositório Institucional da UnB, 2011. http://repositorio.unb.br/handle/10482/8699.
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Dissertação (mestrado)—Universidade de Brasília, Programa Multiinstitucional e Inter-regional de Pós-Graduação em Ciências Contábeis, 2011.Submitted by Luiza Moreira Camargo (luizaamc@gmail.com) on 2011-06-22T18:55:47Z No. of bitstreams: 1 2011_EdneiMoraisPereira.pdf: 987681 bytes, checksum: 0aa0933aa61bb9da15911cbb42afc5b5 (MD5)
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O surgimento de operações complexas no controle de ativos e passivos, riscos e incertezas na tomada de decisão, para as empresas e uma demanda para a redução dos custos na preparação e divulgação das demonstrações contábeis, são consequências da interdependência das nações através dos fluxos de capitais e da internacionalização dos mercados financeiros. Tais fatos demandaram a necessidade de uma linguagem única para os negócios, com informações contábeis confiáveis e comparáveis. Esse cenário motivou a criação do International Accounting Standards Board (IASB) e a publicação das International Financial Reporting Standards (IFRS), normas contábeis de alto padrão, que poderiam ser adotadas pelos países que aderissem ao processo de convergência. Consequentemente, o ambiente empresarial desses países passou a exigir um profissional capaz de interpretar os novos mecanismos trazidos pela convergência, tais como, arcabouço teórico, valor justo, essência sobre forma e as normas baseadas em princípios. Isso implicou à academia e aos profissionais uma adaptação a essa nova realidade, na busca de um aprendizado capaz de fornecer um conhecimento global sobre o assunto. Contudo, acredita-se que o método de ensino utilizado em sala de aula pode viabilizar tal aprendizado. Logo, questiona-se como está sendo a preparação dos contadores para essa nova contabilidade? A fim de averiguar, como as Instituições de Ensino Superior (IES) estão preparando os futuros contadores com o conhecimento das novas normas contábeis, foi preparado um questionário para identificar quais os métodos de ensino utilizados nas IES do Distrito Federal, qual o nível de conhecimento das normas contábeis internacionais já publicadas no Brasil e como os estudantes estão se preparando fora da sala de aula. Foram entrevistados 745 estudantes do 5º ao 10º semestre de 12 IES que ofereciam o curso de Ciências Contábeis. Foi verificado, por meio da representação gráfica da técnica de agrupamento hierárquico, que o método de ensino mais utilizado nos cursos de Ciências Contábeis do Distrito Federal era o método de ensino tradicional e que os alunos possuíam o mesmo nível de conhecimento global das normas internacionais, obtendo-se, portanto, indícios de que, somente a sala de aula não possibilita a formação de alunos que atendam a essa nova demanda da profissão contábil. _________________________________________________________________________________ ABSTRACT
The emergence of complex operations in the control of assets and liabilities, risks and uncertainties in decision making for business and a demand to reduce costs in the preparation and dissemination of financial statements are consequence of the interdependence by nations through capital flows and internationalization of financial markets. These facts have demanded the need for a unique language for business, with reliable and comparable accounting information. This scenario motivated the creation of the International Accounting Standards Board (IASB) and the publication of the International Financial Reporting Standards (IFRS), high accounting standards, which could be adopted by countries that adhered the convergence process. Consequently, the business environment in these countries now require a professional able to interpret the new mechanisms introduced by the convergence, such as conceptual framework, fair value, substance over form and principles and standards. This led to the academics and practitioners adapt to this new reality, seeking a learning capable of providing a global knowledge on the subject. However, it is believed that the teaching method used in the classroom can facilitate such learning. Therefore, is questioned how is the accouters preparation for this new accounting? In order to investigate, how Higher Education Institutions (IES) are preparing future accountants with knowledge of new accounting standards, was prepared a questionnaire to identify which are the teaching methods used in the IES of the Federal District, what is their level of knowledge international accounting standards that have been published in Brazil and how students are preparing their selves outside the classroom. We interviewed 745 students from 5th to 10th semester of 12 IES that offering the Accounting Course. Where were ascertained, through the imaging technique of clustering, that the teaching method most used in District Federal Accounting Courses was the traditional teaching method and that students had the same level of knowledge about international standards, obtaining, therefore, evidences that only the classroom doesn’t allow the formation of students meet in this new demand of the profession accounting.
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Tanaka, Anderson. "Uma contribuição para a gestão de riscos cambiais para uma empresa importadora de calçados utilizando o hedge accounting pelo IAS 39 (International Accounting Standards) e os devidos controles internos." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1781.
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Previous issue date: 2010-05-31Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
It is essential for the importers to think about the exchange variation when importing goods for the local trading. The use of derivatives is one way for the importers to protect themselves from these exchange variations. Derivatives are financial instruments used by companies in order to manage the risks over the fluctuation of exchange variations, as well as the interest rates and the price changes. The lack of knowledge for the use of these protection instruments leads the companies to have losses with the exchange variation. The accounting treatment for the use of derivatives is a subject which has recently been developing with the harmonization of the international financial reporting standards, the IFRS. This case studies a mediumsized importing company, in the shoes trading segment which does not apply any kind of derivative. Impacts on these derivatives operations, which can generate great losses when they are not used in a correct manner, is shown. The exchange losses are derived when the company opts for the free exchange by the moment of importing its stocks, once having a negative variation, leads the company to record these losses in its financial statements. Thus, the best protection strategies and internal controls the Company should adopt using the rules of IASB (International Accounting Standards Board), is shown. The IASB and Brazilian Committee on Accounting Pronouncements, ( CPC ) principles of recognition, measurement and derivatives accounting has presented, being emphasized the hedge accounting instruments, the internal controls necessary for the financial instruments control and management and the tax effects on exchange variations and Transfer Pricing using the hedge instruments
Pensar na variação cambial é um ponto indispensável aos importadores quando se trata de importar mercadorias para a comercialização local. Uma forma dos importadores se protegerem dessas oscilações cambiais é a utilização de derivativos. Os derivativos são instrumentos financeiros utilizados pelas empresas para gerenciar os riscos sobre as oscilações das variações cambiais, assim como as taxas de juros e as mudanças de preços. A falta de conhecimento para o uso desses instrumentos de proteção leva as empresas a terem prejuízos com a variação cambial. O tratamento contábil para o uso dos derivativos é um assunto que vem se desenvolvendo recentemente com a harmonização das práticas contábeis internacionais, o IFRS (International Financial Reporting Standards). Este estudo de caso aborda uma empresa importadora, de médio porte, no segmento de comércio calçadista que não adota nenhum tipo de derivativo. São demonstrados os impactos dessas operações de derivativos que podem vir a gerar grandes prejuízos quando não forem utilizados de forma correta. Os prejuízos cambiais ocorrem quando a empresa opta pelo câmbio livre no momento de importar seus estoques, que tendo uma variação negativa, leva a empresa a registrar perdas nas suas demonstrações financeiras. Dessa forma são demonstradas quais estratégias de proteção e controles internos a empresa importadora deveria adotar utilizando-se os conceitos das normas do IASB (International Accounting Standards Board). São apresentados os conceitos do IASB e CPC (Comitê de Pronunciamentos Contábeis) de reconhecimento, mensuração e contabilização dos derivativos com ênfase nos instrumentos de hedge (hedge accounting), os controles internos necessários para o controle e gestão dos instrumentos financeiros e os efeitos fiscais na utilização de derivativos e das importações (Transfer Price) usando os instrumentos de hedge
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Carmo, Carlos Henrique Silva do. "Lobbyng na regulação contábil internacional: uma análise do processo de elaboração da norma sobre reconhecimento de receitas." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14072014-185506/.
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A ascensão de um organismo internacional e privado como o IASB e a adesão maciça de inúmeros países às suas normas, trouxeram mudanças na dinâmica da regulação dos relatórios financeiros em diversos países, que assim como o Brasil, tiveram historicamente as normas contábeis de suas empresas definidas por legislações nacionais sob a responsabilidade de entes públicos. Essa nova dinâmica levanta preocupações para as empresas, normatizadores nacionais, governos, investidores, acadêmicos e outros interessados pelas normas contábeis. Esta pesquisa buscou analisar a associação das características específicas dos participantes do processo de regulação contábil internacional promovido pelo IASB e a sua influência na elaboração das IFRS, investigando o alinhamento entre as decisões do órgão e as opiniões manifestadas por stakeholders específicos. Para isso, foram utilizadas as cartas de comentários enviadas no processo de elaboração da nova norma sobre reconhecimento de receita, Revenue from contracts with Customers. Foi realizada a análise de conteúdo de 1.177 cartas relativas à consulta pública ao Discussion Paper, de dezembro de 2008 e ao Exposure Draft de junho de 2010. Os resultados iniciais demonstraram que o IASB atendeu as preferências da maioria dos participantes. No entanto, algumas características dos lobistas se revelaram mais associadas às decisões do regulador do que outras. Os resultados do modelo de regressão logística revelaram que os comentários emitidos pelas empresas preparadoras de demonstrações contábeis tiveram maior associação com as decisões do IASB, do que os comentários de reguladores nacionais, profissionais em geral, acadêmicos ou usuários. Essa associação foi ainda maior quando ocorrem divergências com as preferências prévias do regulador e este modificou a sua opinião. Empresas estadunidenses que discordaram dos procedimentos propostos tiveram maiores chances de ter seu comentário aceito do que as sugestões feitas por preparadores de outro país. Constatou-se ainda a existência de associação entre os comentários das grandes firmas multinacionais de auditoria e as decisões do IASB. Os comentários das Big Four mostraram ter até 5 vezes mais chances de ser aceito pelo regulador, do que os comentários feitos por outros interessados. Esses aspectos vão de encontro às pesquisas que relatam que a maior homogeneidade de interesses entre os preparadores funciona como incentivo para o exercício de lobbying e que essa pressão está associada às decisões tomadas pelos reguladores. Adicionalmente, a análise da história e da estrutura do IASB, aliadas a um conjunto de pesquisas empíricas, trazem evidencias que sugerem os mesmos resultados em relação a associação entre as decisões do regulador e as preferencias das grandes firmas de auditoria. A cumplicidade ideológica documentada nas pesquisas, entre as Big Four e o regulador internacional, facilita a associação entre as ideias das entidades e implica na possibilidade de influência dessas firmas sobre as decisões do IASB. A teoria dos grupos de interesses (Becker, 1983), em conjunto com os resultados desta pesquisa, contribuem para explicar que a falta de um mandato legal para impor suas normas e a necessidade de construir legitimidade fazem com que o IASB funcione como um mediador de interesses. Nesse cenário, a escolha de determinado tratamento contábil reflete uma decisão onde os reguladores procuram gerenciar os conflitos, mas acabam por atender com maior atenção as preferencias daqueles que forem mais efetivos em convencê-lo.The rise of an international and private body like the IASB and the massive convergence of many countries to its standards, have brought changes in the dynamics of the financial reporting regulation in different countries that, just like Brazil, historically had their accounting standard set by national laws under the responsibility of governmental entities. This new dynamic raises concerns for businesses, national standard-setters, governments, investors, academics and others interested in accounting standards. This research aimed to assess the association of specific characteristics of the participants of the international accounting regulation process promoted by the IASB and their influence in the definition of IFRS, investigating the alignment between the decisions of the Board and the opinions expressed by specific stakeholders during the period that draft standards were publicly exposed. For this, the comment letters sent to the IASB during the process of drafting the new standard on revenue recognition, Revenue from contracts with Customers were read and a content analysis was performed of 1,177 letters relating to both the public consultation to the Discussion Paper (December 2008) and the subsequent Exposure Draft (June 2010). Initial results showed that the IASB has met the preferences of most participants. However, some features of the lobbyists proved more associated with the regulatory decisions than others. The results of the logistic regression model revealed that the comments made by preparers of financial statements have a greater association with the decisions of the IASB, than the comments of national regulators, professionals in general, academics or users. This association is even greater when diverging views areraised in relation with the previous preferences of the regulator and their view is ultimately changed. If the company was American and showed disagreement with the proposed procedure, the chances of having its comment accepted were greater than if the suggestion came from a preparer from another country. Another finding was the existence of a strong association between the comments of the large multinational audit firms and the decisions of the IASB. A comment from one of the Big Four showed up to 5 times more probability to beaccepted by the regulator than a comment made by any other stakeholder. These aspects confirm the researches that report that the greater homogeneity of interest between preparers act as incentives for the exercise of lobbying and pressure that is associated with the decisions taken by the regulator. Additionally, analysis of the history and structure of the IASB, as well as a group of empirical studies are rich in reporting evidence that confirms the results in the association relationship between the decisions of the regulator and the preferences of the large audit firms. The ideological complicity among the Big Four and IASB, documented in researches, facilitates the association between the ideas of these organizations and imply in the possibility of influence of these firms on IASB´s decisions. Thus, the use of the theory of interest groups (Becker, 1983) together with the results presented in this research, explain the lack of a legal mandate to enforce its rules and the need to build legitimacy makes the IASB to act as a mediator interests. In this scenario, the choice of a particular accounting treatment reflects a decision in that regulators seek to manage conflicts, but eventually meet more closely the preferences of those who are most effective in convincing him.
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Filipe, Ana Paula Leal. "A Contabilidade no Sector da Promoção Imobiliária : Contributos Para a Sua Normalização." Master's thesis, Instituto Superior de Economia e Gestão, 2004. http://hdl.handle.net/10400.5/4163.
Full textAbstract:
Mestrado em Gestão/MBAEste estudo faz uma breve caracterização e análise de algumas problemáticas contabilísticas no sector específico da promoção imobiliária em Portugal. A análise é feita mediante o enquadramento dos factos de acordo com legislação nacional e internacional. A caracterização do sector é feita com base numa amostra com informação recolhida a partir de um inquérito, observando-se então a prática das empresas em termos contabilísticos a nível nacional. Esta prática é posteriormente analisada e criticada em termos globais e comparativos. Por fim, com este suporte propõe-se determinados procedimentos, políticas contabilísticas em cada uma das situações analisadas tendo presente as respectivas vantagens e desvantagens.
This study characterizes and analyses some of the major issues on Real Estate accounting in Portugal. The analysis takes into consideration both national and international accounting standards. The characterization of the sector is based on a sample obtained from a questionary, according to this information the current practice in terms of national accounting policies are observed. These policies, are analised in a global and comparative perspective. Finally, based on the evidence we propose specific procedures and accounting policies for each of the issues analised, contempling their advantages and desadvantages.
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Almeida, António Alexandre Rosado. "Práticas de contabilidade financeira." Master's thesis, Universidade de Évora, 2011. http://hdl.handle.net/10174/15242.
Full textAbstract:
Neste relatório descrevem-se e analisam-se as tarefas desenvolvidas no âmbito do
estágio efectuado na sociedade Dianaconta, Contabilidade e Consultoria Fiscal, Lda., de
Dezembro de 2009 a Agosto de 2010. Foram desenvolvidas diversas tarefas, desde a
organização de documentos até ao envio das declarações fiscais.
No âmbito do estágio e uma vez que coincidiu com o primeiro ano de aplicação do
Sistema de Normalização Contabilística surgiu a oportunidade de analisar o impacto do
novo normativo nas demonstrações financeiras de uma pequena entidade.
No final do estágio concluiu-se que este foi bastante proveitoso, permitindo uma
aplicação prática dos conhecimentos adquiridos no curso de Mestrado. Foram
cumpridos os objectivos do estágio, uma vez que foi possível acompanhar e aprender as
tarefas desenvolvidas num gabinete de contabilidade; ABSTRACT: This report describes and analyses the development tasks within a training made in
Dianaconta, Contabilidade e Consultoria Fiscal, Lda. Society December 2009 to August
2010. It was developed several tasks since organization of documents to submission of
tax statements.
Under the training and a time which coincided with the first year of implementation of
the Accounting Standards System had the opportunity to conduct a case study with the
aim of studying the impact of new normative in a small entity financial statements,
concluding that there is no impact.
At the end of training, concluded that this was very helpful, allowing a practical
application of knowledge acquired in a Master course. We met the aim of training, it
was possible to follow and understand the developed tasks in a accounting office.
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Sieverding, Antonius. "A critical analysis of the accounting for sale and lease back transactions under the new IFRS 16." Master's thesis, reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10400.14/26290.
Full textAbstract:
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Objetivo – O objetivo deste trabalho é acessar o tratamento da operação de venda e arrendamento mercantil de acordo com a introdução da nova norma de arrendamento mercantil IFRS 16 e determinar suas consequências para os negócios. Devido a essas mudanças de longo alcance, a contabilização das transações de venda e arrendamento de acordo com a IFRS 16 é analisada criticamente e avaliada em relação à finalidade e aos princípios selecionados da contabilidade do IFRS. Além disso, é feita uma comparação com as disposições da IAS 17. Outrossim, esta pesquisa visa identificar espaço potencial para evitar as consequências da IFRS 16 e vincula essas descobertas à prática. Metodologia – A pesquisa foi dividida em diferentes partes. Em primeiro lugar, a fundamentação teórica é determinada com o uso de materiais do IASB em relação ao novo padrão de locação para investigar possíveis diferenças ocorridas na IFRS 16. Baseado em um exemplo prático, o procedimento contábil para uma transação de venda e arrendamento segundo a IFRS 16, para ambos envolvendo partes, é mostrado. Os resultados são discutidos e vinculados, especialmente no que diz respeito ao propósito e várias possibilidades oferecidas pela IFRS 16. Resultados – A introdução da IFRS 16 traz grandes mudanças para os negócios. Uma transação de venda e arrendamento sob a IFRS 16 leva em contraste com a IAS 17 (assumindo a locação operacional) para uma contabilidade em balanço. Limitações – Não é necessário apresentar uma análise completa e revisão do novo padrão. Aplicabilidade do trabalho – Este trabalho pode servir as empresas, assim como o auditor e contadores, como uma diretriz para o tratamento de transações de venda e arrendamento sob a IFRS 16 e mostra as consequências. Originalidade – Para o conhecimento do autor, este é o primeiro estudo que combina uma comparação entre a IAS 17 e a IFRS 16 com o tratamento de transação de venda e arrendamento e determina sua finalidade e as consequências para as empresas que usam um exemplo prático.
Purpose – The purpose of this work is to access the treatment of sale and lease back transaction in regards of the introduction of the new leasing standard IFRS 16 and determine its consequences for businesses. Due to these far-reaching changes, the accounting for sale and lease back transactions in accordance with IFRS 16 is critically analyzed and evaluated in regards of the purpose and selected principles of IFRS accounting. In addition, a comparison is made with the provisions of IAS 17. Further, this research aims to identify potential room for avoiding the consequences of IFRS 16 and links these findings to the practice. Design/methodology/approach – The research was divided into different parts. First of all, the theoretical foundation is determined with using IASB materials regarding the new lease standard to investigate possible differences occurring to IFRS 16. Based on a practical example, the accounting procedure for a sale and lease back transaction under IFRS 16, for both involving parties, is shown. The findings are discussed and linked, especially in regards of the purpose and various possibilities IFRS 16 offers. Findings – The introduction of IFRS 16 bears far reaching changes for business. A sale and lease back transaction under IFRS 16 leads in contrast to IAS 17 (assuming operating lease) to an on-balance sheet accounting. Research limitations/implications – It is not necessary to present a full analysis and review of the new standard. Practical implications – IFRS 16 will have a significant influence on future balance sheets, analyses and company valuations. This work can serve companies as well as auditor and accountants as a guideline for the treatment of sale and lease back transactions under IFRS 16 and demonstrates the accruing consequences. Originality – To the knowledge of the author, this is the first study that combines a comparison a of IAS 17 and IFRS 16 with the treatment of sale and lease back transaction and determines its purpose as well as consequences for businesses using a practical example.
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Resende, Miguel Silva. "Principais determinantes das divulgações exigidas pela IFRS 7 : o caso das empresas cotadas em Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/7943.
Full textAbstract:
Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisA IFRS 7 exige que as entidades divulguem nos seus relatórios financeiros informações sobre os instrumentos financeiros uteis para os diversos usuários da informação contabilística. Este estudo teve por base a análise dos principais determinantes no cumprimento com as divulgações exigidas pela IFRS 7, pelas empresas cotadas em Portugal. Foram analisadas 35 empresas cotadas na Euronext Lisboa, entre 2010 e 2012, sendo recolhidos os dados a partir dos Relatórios e Contas das mesmas tendo como base a informação constante das demonstrações financeiras. Os resultados sugerem que os principais determinantes no cumprimento com as divulgações exigidas pela IFRS 7, pelas empresas cotadas em Portugal são, a dimensão, as diferenças temporárias entre a contabilidade e a fiscalidade (impostos diferidos) e o uso de instrumentos financeiros passivos. Existindo uma correlação positiva para a dimensão e uma correlação negativa para os restantes determinantes.
The present study was based on main components in compliance with the disclosures required by IFRS 7, by listed companies in Portugal. Thirty five companies listed on Euronext Lisbon were used for a period of analysis between 2010 and 2012, based on the financial reports issued by them. The results suggested that the main components in compliance with the disclosures required by IFRS 7, by listed companies in Portugal is the size, timing differences between accounting and taxation (deferred taxes) and the use of financial liabilities. Furthermore, there is a positive correlation associated to dimension and a negative correlation for the remaining components.
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Teeter, Andrew C. "ON A CLEAR DAY, YOU CAN SEE ICS: THE DYING ART OF INCIDENT COMMAND AND THE NORMAL ACCIDENT OF NIMS--A POLICY ANALYSIS." Monterey California. Naval Postgraduate School, 2013. http://hdl.handle.net/10945/32908.
Full textAbstract:
CHDS State/LocalOne basic expectation that citizens have of government is to restore order in the face of devastation. With each catastrophic incident, politicians and administrators step under the public microscope, as they attempt to bring order out of chaos. Failure to perform such a basic governmental function subjects officials and agencies to immense scrutiny with personal and organizational repercussions. In the quest for the answers to What can be done better next time and How do we prevent this from happening again elected officials and bureaucrats seek various policies. A recent example of this is the National Incident Management System (NIMS). NIMS is a fusion of Incident Command Systems (ICS) and broad governmental policy aimed at providing a systematic response to incidents. The fact that NIMS became policy was quite possibly a predictable event in an incremental series of events that began in the early 1970s. This thesis reveals how these predictable and incremental efforts have pushed our national frameworks into an increasing state of complexity with the potential of catastrophic failure. Further, this thesis recommends ways that will harvest success in the face of a catastrophic or disastrous incident without increasing complexity.
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Neves, Daniela Catarina Leal. "A magnitude e relevância das imparidades em contas a receber nas empresas da Euronext Lisbon." Master's thesis, Universidade de Aveiro, 2016. http://hdl.handle.net/10773/22013.
Full textAbstract:
Mestrado em Contabilidade - AuditoriaAs entidades devem avaliar, no final de cada período de relato, se existem provas objetivas de que um ativo financeiro, onde se incluem as contas a receber, está em imparidade. Não obstante as normas de contabilidade enumerarem alguns dados observáveis, que servem como prova objetiva de que um ativo financeiro está em imparidade, a entidade deve usar sempre o julgamento, decorrente da sua experiência, para ajustar aqueles dados. Assim, o reconhecimento das imparidades em contas a receber poderá ser influenciado por diversas variáveis, designadamente pelo seu desempenho e pelo prazo médio de recebimentos, assim como pelo contexto económico em que as entidades estão inseridas. O presente estudo tem como principais objetivos analisar a magnitude e a relevância das perdas por imparidade em contas a receber nas empresas da Euronext Lisbon, assim como avaliar a sua evolução ao longo do período de 2005 a 2014, atendendo à recente crise financeira que assolou o nosso país. O estudo segue uma abordagem longitudinal, assentando na recolha direta e análise de conteúdo dos relatórios e contas consolidados das empresas com valores cotados na Euronext Lisbon, no período de 2005 a 2014. Do estudo empírico realizado concluímos que as imparidades em dívidas a receber têm uma maior magnitude e uma maior relevância nas demonstrações financeiras nos períodos de crise, e que são as empresas de menor dimensão as que reconhecem mais imparidades. Encontramos, ainda, indícios da prática de big bath, porquanto foi nos anos de pior desempenho financeiro que o reconhecimento das perdas por imparidade em dívidas a receber mais afetou negativamente os resultados das empresas da amostra.
Entities shall assess, at the end of each reporting period, whether there are objective evidences that a financial asset, including account receivables, is in impairment. Although accounting standards identify some observable data, which serve as objective evidence that a financial asset is in impairment, an entity must always use the judgment, derived from its experience, to adjust that data. Thus, the recognition of impairment in account receivables might be influenced by several variables, namely by their performance and the average receive time, as well as by the economic context in which the entities are inserted. The main objective of this study is to analyze the magnitude and relevance of impairment losses on account receivables at Euronext Lisbon companies, as well as to evaluate their evolution over the period from 2005 to 2014, given the recent financial crisis that has devastated our country. The study follows a longitudinal approach, based on the direct collection and content analysis of consolidated financial statements of the Euronext Lisbon listed companies, from 2005 to 2014. From the empirical study we concluded that the impairments on accounts receivable have a greater magnitude as well as greater relevance in the financial statements in the crisis periods. We also concluded that the smaller companies recognize more impairments when compared to the biggest ones. We also found big bath practice indications, because it was mainly in the worst financial performance years that the recognition of impairment losses on receivables affected negatively the companies results.
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Kamala, Ola. "A Comparison of Cultured Human Dermal Fibroblasts Derived from Terminal and Vellus Hair Bearing Skin. Differences in the expression of inhibitors of apoptosis proteins, oestrogen receptors, and responses to oestradiol under normal and wound induced conditions." Thesis, University of Bradford, 2014. http://hdl.handle.net/10454/13841.
Full textAbstract:
Wounds heal better in skin with terminal hair follicles (large and pigmented) as opposed to those with vellus hair follicles (small and unpigmented), while dermal fibroblasts from different anatomical regions also exhibit phenotypical differences. Tissue repair requires a tight control of cell proliferation, migration and apoptosis, and recent studies have shown the importance of inhibitors of apoptosis proteins (IAPs), which are proteins that prevent the process of apoptosis via their interaction with caspase molecules in wound healing. Oestrogens improve the rate and quality of wound healing, but their relationship with IAPs in human skin has not been studied. Therefore, terminal (scalp) and vellus (facial) hair bearing skin from the same donor was compared in situ and matching primary cultures of dermal fibroblasts were established from terminal (DF(T)) and vellus (DF(V)) hair bearing skin. Using immunofluorescent staining, the expression of IAPs and their antagonists was compared at different stages of the hair cycle following depilation using a murine model and then in terminal and vellus hair bearing human skin. The size and granularity of matching DF(T) and DF(V) cultures was compared by FACS analysis and mRNA and protein expression of Apollon, cIAP2, NAIP and XIAP and their antagonists DIABLO and Xaf1 analysed by qRT-PCR and immunocytochemistry in unwounded and mechanically wounded fibroblast cultures. Differences in proliferation, migration, viability and caspase 3 activity in the presence of 17β-oestradiol and changes in mRNA expression of the oestrogen receptors (GPR30, ERα and ERβ) were compared between the two cell types. IAP protein expression was generally found higher during mid anagen of the hair cycle in murine skin and hair follicles. Overall, expression was slightly higher in human terminal hair bearing skin compared to corresponding vellus hair bearing skin. IAP protein expression was similar in unwounded DF(T) and DF(V) cells with the exception of Apollon which was higher in DF(V) cells. With the exception of XIAP and its direct antagonist Xaf1, mRNA expression was higher in DF(V) cells compared to corresponding DF(T) cells. FACS analysis demonstrated that DF(V) cells were more granular than matching DF(T) cells and proliferated faster. 17β-oestradiol accelerated migration of DF(T) cells only. Mechanical wounding decreased XIAP mRNA in DF(T) and increased it in DF(V) cells, while simultaneously decreasing Xaf1 expression. In unwounded cells, 17β-oestradiol stimulated the expression of XIAP mRNA in both DF(T) and DF(V) cells, but in scratched monolayers, while it also increased expression in DF(T) cells it decreased it in DF(V) cells. A XIAP inhibitor reduced cell viability in both DF(T) and DF(V) cells, which was rescued by 17β-oestradiol in unwounded and mechanically wounded DF(T) cells, but only in unwounded DF(V) cells. 17β-oestradiol decreased caspase 3 activity in the presence of a XIAP inhibitor only in DF(T) cells. These results demonstrate significant differences between dermal fibroblasts cultured from terminal and vellus hair bearing skin of the same individual. The correlation between an increase in XIAP in response to 17β-oestradiol and a higher number of viable cells, along with a reduction in caspase 3 activity suggests that the protective effect of 17β-oestradiol may be modulated via the regulation of XIAP. Further elucidation of these different signalling pathways in dermal fibroblasts from hair bearing skin may lead to improved therapies for chronic non-healing wounds, particularly in postmenopausal females.
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Caliatu, Gilberto Rodrigues. "Evolução da normalização contabilística internacional e o caso de Angola." Master's thesis, Universidade Portucalense, 2012. http://hdl.handle.net/11328/1391.
Full textAbstract:
Dissertação de Mestrado em Finanças.O presente trabalho tem por base geral, o estudo da evolução da normalização contabilística a nível internacional e relacionar com o caso de Angola. Face ao crescente desenvolvimento económico que Angola tem registado, fruto das relações comerciais que tem mantido a nível estatal e privado. Relações estas que muitas delas se têm realizadas através de mercados comuns e noutros casos por parcerias, cuja compreensão e interpretação dos relatórios e contas, sido possível devido ao efeito da normalização contabilística internacional. Inicialmente, fizemos uma breve história sobre as NIC´s, as normas contabilísticas portuguesas e as normas contabilísticas de Angola, damos os conceitos básicos sobre o tema e a definição dos objetivos. Na sequência, faz-se a fundamentação prática destacando-se as principais diferenças qualitativas e quantitativas entre o Sistema de Normalização Contabilístico e o Plano Geral de Contabilidade de Angola, os Princípios Contabilísticos Geralmente Aceites entre o PGCA, POC, SNC e IASB, damos uma breve abordagem sobre o estado das instituições financeiras, a auditoria e a Ordem dos Contabilistas e Péritos de Contabilidade em Angola. Por enfâse, fez-se um caso prático para se perceber a eventual evolução futura que o PGCA poderá sofrer. Da analise feita, podemos verificar que a evolução da normalização contabilística no contexto internacional, foi seguida com um certo grau de qualidade por Portugal o que não acontece com Angola, motivados pela a ausência de um órgão independente que tivesse como missão a criação de normas contabilísticas e ajustá-las de conformidade com as normas internacionais de contabilidade e as normas internacionais de relato financeiro, emanadas pelo IASB.
This work is based on general, the study of the evolution of accounting standards internationally and relate to the case of Angola. Given the growing economic development that Angola has experienced as a result of trade relations that has kept the state level and private. These relationships that many of them have been made through common markets and in other cases by partnerships whose understanding and interpretation of the reports and accounts, been possible due to the effect of international accounting standards. Initially, we did a brief story about the NIC's, the Portuguese accounting standards and accounting standards of Angola, we give the basics of the theme and setting goals. Further, it is the practical foundation highlighting the main qualitative and quantitative differences between the Accounting Standards System and the General Accounting Plan of Angola, the Generally Accepted Accounting Principles loved the PGCA, POC, CNS and IASB, give a brief approach on the state of financial institutions, the audit and the Order of Accountants and Accounting experts in Angola. For emphasis, became a case study to understand the possible future developments that may suffer PGCA. From the analysis made, we can see that the evolution of accounting standards in the international context, was next with a degree of quality for Portugal which does not happen with Angola motivated by the absence of an independent body that has as its mission the creation of accounting standards and adjust them in accordance with international accounting standards and international financial reporting standards, issued by the IASB.
Orientação: Prof. Doutor Vasco Jorge Salazar Soares.
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Kahloul, Anouar. "Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale." Phd thesis, Université Paris Dauphine - Paris IX, 2012. http://tel.archives-ouvertes.fr/tel-00823671.
Full textAbstract:
Cette recherche tente d'évaluer le pouvoir de la profession comptable dans le cadre de la normalisation internationale après la réforme des institutions en 2001. La normalisation comptable internationale, processus technique et politique, se prête à une étude à travers les relations de pouvoir. Une grille d'analyse théorique est construite sur la base du cadre du pouvoir de Lukes (1974, 2005). Elle est ensuite appliquée à l'étude du pouvoir de la profession comptable sur le normalisateur international, en privilégiant la première dimension de ce cadre, l'étude des conflits observables, et la troisième dimension, l'étude des conflits latents. La première dimension est opérationnalisée à travers l'étude du développement d'un projet particulier, la norme IFRS 3 " Regroupements d'entreprises ". Les résultats montrent que l'IASB n'a pas changé sa position sur les questions clés du projet malgré l'opposition des membres de la profession comptable. La troisième dimension est opérationnalisée par l'étude de la composition des principales instances du normalisateur international. L'étude des dispositions des statuts et l'analyse du profil effectif des normalisateurs permettent de mettre en évidence une présence renforcée des membres des grands cabinets d'audit. Les résultats de ces deux études sont enfin comparés, discutés et rapprochés
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Yasuda, Yumiko. "Going with the flow or swimming against the current? : the influence of rules and norms on advocacy strategies of NGO coalitions along the Mekong River." Thesis, University of Dundee, 2014. https://discovery.dundee.ac.uk/en/studentTheses/22195226-b0e8-42f6-8eec-a142ea3d61a9.
Full textAbstract:
Nongovernmental organisations (NGOs) have come to play a major role in contemporary governance systems, and particularly in the fields of water and the environment. Adopting a new institutional theoretical perspective, this thesis examines how rules and norms affect the advocacy strategies of coalitions of NGOs in Vietnam and Cambodia, utilising a comparative case study analysis of the Xayaburi hydropower dam planned on the Mekong River in Laos. The comparison was conducted between the Rivers Coalition in Cambodia and the Vietnam Rivers Network during the planning period for the dams in 2011-2013.The main findings of the study is that rules, norms, actors, biophysical and material conditions interact with each other in creating influence over advocacy strategies. Different patterns of interactions were identified; these are 1) complementary interactions between formal rules, informal rules and norms 2) competing interactions between formal rules, informal rules and norms. Actors play important roles in both of these forms of interactions. Through identification of the barriers and opportunities NGO actors face within the Mekong region, the thesis concludes with two recommendations: 1) modifications to the formal rules which could facilitate further integration of NGOs and civil society actors into decision-making processes of transboundary water governance and 2) use of analytical framework by NGO and civil society actors in identifying windows of opportunities for advocacy strategies.
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Sieverding, Antonius. "A critical analysis of the accounting for sale and lease back transactions under the new IFRS 16." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24737.
Full textAbstract:
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Objetivo – O objetivo deste trabalho é acessar o tratamento da operação de venda e arrendamento mercantil de acordo com a introdução da nova norma de arrendamento mercantil IFRS 16 e determinar suas consequências para os negócios. Devido a essas mudanças de longo alcance, a contabilização das transações de venda e arrendamento de acordo com a IFRS 16 é analisada criticamente e avaliada em relação à finalidade e aos princípios selecionados da contabilidade do IFRS. Além disso, é feita uma comparação com as disposições da IAS 17. Outrossim, esta pesquisa visa identificar espaço potencial para evitar as consequências da IFRS 16 e vincula essas descobertas à prática. Metodologia – A pesquisa foi dividida em diferentes partes. Em primeiro lugar, a fundamentação teórica é determinada com o uso de materiais do IASB em relação ao novo padrão de locação para investigar possíveis diferenças ocorridas na IFRS 16. Baseado em um exemplo prático, o procedimento contábil para uma transação de venda e arrendamento segundo a IFRS 16, para ambos envolvendo partes, é mostrado. Os resultados são discutidos e vinculados, especialmente no que diz respeito ao propósito e várias possibilidades oferecidas pela IFRS 16. Resultados – A introdução da IFRS 16 traz grandes mudanças para os negócios. Uma transação de venda e arrendamento sob a IFRS 16 leva em contraste com a IAS 17 (assumindo a locação operacional) para uma contabilidade em balanço. Limitações – Não é necessário apresentar uma análise completa e revisão do novo padrão. Aplicabilidade do trabalho – Este trabalho pode servir as empresas, assim como o auditor e contadores, como uma diretriz para o tratamento de transações de venda e arrendamento sob a IFRS 16 e mostra as consequências. Originalidade – Para o conhecimento do autor, este é o primeiro estudo que combina uma comparação entre a IAS 17 e a IFRS 16 com o tratamento de transação de venda e arrendamento e determina sua finalidade e as consequências para as empresas que usam um exemplo prático.
Purpose – The purpose of this work is to access the treatment of sale and lease back transaction in regards of the introduction of the new leasing standard IFRS 16 and determine its consequences for businesses. Due to these far-reaching changes, the accounting for sale and lease back transactions in accordance with IFRS 16 is critically analyzed and evaluated in regards of the purpose and selected principles of IFRS accounting. In addition, a comparison is made with the provisions of IAS 17. Further, this research aims to identify potential room for avoiding the consequences of IFRS 16 and links these findings to the practice. Design/methodology/approach – The research was divided into different parts. First of all, the theoretical foundation is determined with using IASB materials regarding the new lease standard to investigate possible differences occurring to IFRS 16. Based on a practical example, the accounting procedure for a sale and lease back transaction under IFRS 16, for both involving parties, is shown. The findings are discussed and linked, especially in regards of the purpose and various possibilities IFRS 16 offers. Findings – The introduction of IFRS 16 bears far reaching changes for business. A sale and lease back transaction under IFRS 16 leads in contrast to IAS 17 (assuming operating lease) to an on-balance sheet accounting. Research limitations/implications – It is not necessary to present a full analysis and review of the new standard. Practical implications – IFRS 16 will have a significant influence on future balance sheets, analyses and company valuations. This work can serve companies as well as auditor and accountants as a guideline for the treatment of sale and lease back transactions under IFRS 16 and demonstrates the accruing consequences. Originality – To the knowledge of the author, this is the first study that combines a comparison a of IAS 17 and IFRS 16 with the treatment of sale and lease back transaction and determines its purpose as well as consequences for businesses using a practical example.