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Wong, Mei-yuk Eska. "The study of principles of accounts in secondary school : vocational or liberal? /." Hong Kong : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13890773.
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Hong, Yongtao Ndubizo Gordian A. "Do principles-based accounting standards matter? Evidence from the adoption of IFRS in China /." Philadelphia, Pa. : Drexel University, 2008. http://hdl.handle.net/1860/2907.
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Gillette, Nicholas A. "Exploiting the Gaps in GAAP: A Look at the Principles Versus Rules Debate." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/725.
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The principles versus rules debate has long since been a conversation in the accounting world, but the conversation heated up in the early part of the 21st century on the heels of a few highly publicized accounting frauds. In an increasingly globalized business environment, convergence between the more rules-oriented US GAAP and more principles-oriented IFRS is becoming more and more relevant. This study attempts to better inform that debate, exploring the accounting conceptual framework, United States legal environment, and the costs and benefits of adopting a more principles-oriented set of accounting standards. This study concludes that, though there would likely be some costs initially, principles-oriented standards give managers the ability to produce more relevant, comparable, and reliable financial statements, and can even serve to deincentivize fraudulent behavior. By adjusting the incentive structure, managers would no longer be offered protection by bright-line rules, instead required to more faithfully represent the economic reality of their firm. However, though rules-oriented standards like lease accounting are in need of improvement, due to the complex nature of some transactions, not all standards can be solely principles-oriented. As such, the FASB should develop a propensity away from rules, detailed guidance, and exceptions whenever possible.
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Wong, Mei-yuk Eska, and 黃美玉. "The study of principles of accounts in secondary school: vocational or liberal?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1994. http://hub.hku.hk/bib/B31957535.
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Burke, Kevin. "How Users Actually Use Financial Statements: A New Tool for Research in Experimental Accounting." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/72.
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This thesis presents a new methodology based on directly measuring user behavior and making decisions based on experimental results. I have built and tested a tool which will enable researchers to use the methodology to determine whether particular financial statement presentations are more beneficial than others. The tool records user movement on a computer screen with mouse tracking, which allows researchers to track user behavior in greater detail than ever before. The methodology was tested on a subject pool of non-professional financial analysts and junior professionals, who were presented with a company’s financial data in the current GAAP and a new proposed FASB presentation format. The results show that this methodology could be useful in differentiating between present GAAP and proposed alternatives.
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Dibartolomeo, Theresa. "The evolution of U.S. generally accepted accounting principles and its current and future status /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_dibar_evolu.pdf.
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Villaire, Sonja Ann Sanders. "A case study of the predictive ability of placement tests for principles of accounting." W&M ScholarWorks, 1991. https://scholarworks.wm.edu/etd/1539618272.
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The predictive ability of mathematics and reading placement tests used as a prerequisite for entry into the introductory level of accounting principles was investigated in a case study conducted at Thomas Nelson Community College in Hampton, Virginia for students enrolled during the 19-month period beginning with June 1988 and ending with December 1989. The entire population of 1353 students was used in the study which tested for the independence of two variables, assessed or non-assessed students and their success (or non-success) in the course. In addition, the scores on the placement tests were compared with the final grade of the students to establish any possible correlation between the scores and grades. Other variables such as gender, age, day or evening student status, full- or part-time status of the student or faculty, and/or curricula were also tested for their predictive qualities. The study used Chi-square statistics and stepwise multiple regression analysis to evaluate the results.;The study confirmed that although there appears to be a positive correlation between some of the reading and mathematics placement tests used in the study, students who have been subjected to placement testing did not score better than the students who had not been assessed. In the area of mathematics, arithmetic skills appear to be a more significant predictor of final grade outcome than does the placement test on elementary algebra. Both reading placement tests investigated showed significant, though limited, predictive value.;Further study should include re-evaluation of the placement tests being used for their validity as a predictor of success. The level of cut-off scores which are deemed to be acceptable should also be examined. Also, further study might explore the impact that factors other than adequate entering skills, such as teaching methodology, textbook materials, accounting laboratories, and use of computers have on the success rate of accounting students.
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Simpson, Gabriël Pieter. "Relevant cost and financial ratio principles applied in a small business / G.P. Simpson." Thesis, North-West University, 2012. http://hdl.handle.net/10394/9837.
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Cost-Volume-Profit (CVP) analysis and financial ratios are all managerial accounting and financial accounting tools that can help managers to make informative business decisions within their organisations. In addition, certain strategic tools such as Porters five forces, SWOT analysis, identifying of core principles, the compilation of the vision and mission statement will empower the small to medium business to be successful as an entrepreneurial venture.
The problem arises in many small to medium business (SMEs), that once growth occurs and important decisions needs to be made, which may include relocation of the business and buying of capital equipment. The owners of these ventures struggle to make informative decisions.
The general objective of this research is to apply financial and managerial accounting principles as well as strategy principles to a small business called Envirocare Laboratories. The aim of this research is to empower the small business owner with these tools to ensure success in future ventures.
Literature on financial, managerial and strategic principles advises that the objectives, measurements and targets should be aligned with the SMEs long-term goals and performance.
An empirical study done with the owner of the SME called Envirocare, has indicated serious shortcomings in terms of understanding how long-term goals are defined and the objectives achieved. The most important conclusion includes that certain capital expenditure projects have been viable, that the SME has been adding value to the economy and that the current strategy needs to be revised to include long-term goal planning.Thesis (MBA)--North-West University, Potchefstroom Campus, 2013.
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Koma, V. "Learner-centred facilitation of learning - a possibility for Financial Accounting I." Interim : Interdisciplinary Journal, Vol 8, Issue 1: Central University of Technology Free State Bloemfontein, 2009. http://hdl.handle.net/11462/361.
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Published ArticleThe Academic Planning Committee of the Central University Of Technology, Free State stated in April 2003 that academic success depends on academic institutions to create a learner-centred educational environment. In a learner-centred approach to the facilitation of learning, curriculum design, instruction and assessment focuses on what the learner should be able to do successfully. The mentioned Learner-centeredness is closely related to the principles of outcomes-based education (OBE). The purpose of this article is, therefore, to explore the feasibility of a learner-centred approach to the facilitation of learning in the context of Financial Accounting I, by considering the possible implementation of the four essential principles of OBE.
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Watrin, Christoph. "Internationale Rechnungslegung und Regulierungstheorie /." Wiesbaden : Deutscher Universitäts-Verlag, 2001. http://aleph.unisg.ch/hsgscan/hm00079038.pdf.
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Middelberg, Susanna Levina. "The application of management accounting principles in the bread industry : a case study / Susanna Levina Middelberg." Thesis, North-West University, 2006. http://hdl.handle.net/10394/63.
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A loaf of bread is a consumable product and is consumed by millions of people on a daily
basis around the \\orld. Bread constitutes the staple diet of millions of South Africans. The
bread industry in South Africa has undergone a total transformation since deregulation of the
industry on 1 March 1991. The deregulation lead to a considerable amount of new entrants to
the market which increased competition immensely. Another impact deregulation had was
that the distribution channel of bread changed from cafes and medium-sized shops to large
chain stores, supermarkets, spaza shops and habbkers. In the past a distributor only had
limited distribution stops, but the distribution stops have increased significantly due to the
changing distribution channel. This. combined with rising fuel prices, increased delivery cost
significantly. A bread factory. the ob.iect nf this case stody. has espericnced similar increases in their
distribution costs. The bread factory has numerous delivery routes and as a way to monitor
these distribution costs, the bread factory calculates a delivery route contribution margin to
determine whether a deliver) route is viable or not. This calculation deducts the costs to
service the delivery route from the income generated by the route. The production costs of
bread therefore directly affect the profitability of a delivery route margin. The main
ingredient of bread, namely flour, is purchased from a miller than forms part of the group that
the bread factory belongs to. The transfer price at \rhich this tlour is purchased, impacts the
production cost of bread directly. The general objective of this research was to determine whether general management
accounting prir~ciplesw ere applied in the bread factory with specific reference to the financial
viabiliry of the delivery routes. The study consisted of a literature study and an empirical
survey. Semi-structured interviews, using a questionnaire, were conducted with senior
management of the bread factory. The results of the interviews and an examination and
analysis of the financial data for Bread Factory A were used to assess the current calculation
of the delivery route segment margin and to develop a model for future calculation of an
accurate delivery route segment margin. Cenain strategic documents of Bread Factory A
were analysed to determine whether their strategy enabled Bread Factory A to gain a
competitive advantage. Quotations were obtained from independent external suppliers for the
supply of flour and compared with the current transfer price paid to the group supplier of
flour to determine whether the transfer price was market-related. The results showed that certain production costs were not allocated as part of cost of sales and
therefore affected the calculation of the profitability of delivery routes. The delivery route
calculation was not a calculation of the contribution margin of the delivery route.
Furthermore, based on the quotations obtained, the transfer price at which flour is purchased
from the miller is higher than the market price. Based on the results of this study, it is
recommended that the bread factory uses a delivery route segment margin calculation to
determine the profitabilig of a delivery route. A model is provided by the researcher.
Furthermore. it is recommended that the holding company of the bread factory and the miller
should involve both parties in the setting of the transfer price of flour. Negotiations should
take place between these three parties to ensure that a more market-related transfer price is
set.Thesis (M.Com. (Business and Management Accounting))--North-West University, Potchefstroom Campus, 2007.
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Pelurytytė, Elinga. "Apskaitos politikos formavimas įmonėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_153610-64580.
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Tyrimo objektas – įmonių finansinės apskaitos politika.
Tyrimo dalykas – finansinės apskaitos politikos formavimas įmonėje.
Darbo tikslas – nustačius apskaitos politikos formavimo įmonėse ypatumus, parengti teorinį įmonės finansinės apskaitos politikos formavimo modelį ir patikrinus jo praktinį pritaikomumą Lietuvos įmonėse, suformuluoti atitinkamas išvadas bei pateikti pasiūlymus apskaitos politikos formavimo metodikai tobulinti.
Uždaviniai:
1) ištirti apskaitos politikos reglamentavimą bei įvairių autorių pateikiamą apskaitos politikos sampratą;
2) apibrėžti apskaitos politikos parengimo etapus bei nustatyti apskaitos politikos pasirinkimą sąlygojančius veiksnius;
3) atskleidus įmonės apskaitos politikos konceptualiąj���� esmę sudaryti teorinį finansinės apskaitos politikos formavimo įmonėje modelį;
4) patikrinti parengto teorinio apskaitos politikos formavimo įmonėje modelio praktinį pritaikomumą Lietuvos įmonių pavyzdžiu bei pateikti išvadas ir pasiūlymus apskaitos politikos parengimo metodikai tobulinti.
Tyrimo metodai - monografinis, loginė analiz�� ir sintezė, loginis abstrahavimas, anketinė apklausa, ekspertų vertinimo metodas, palyginimo ir apibendrinimo metodai bei loginis ir grafinis modeliavimas.
Išanalizavus užsienio bei lietuvių autorių literatūrą bei apskaitos politikos reglamentavimą, darbe pateikiamas apskaitos politikos formavimo įmonėje modelis, kuriame atspindimas ryšys tarp apskaitos politikos pasirinkimą sąlygojančių veiksnių ir apskaitos politikai... [toliau žr. visą tekstą]The object of the research is a company’s financial accounting policy. The subject of the research is accounting policy formation in a company. The goal of the work is to prepare the theoretical company‘s financial accounting policy formation model, after the peculiarities of accounting policy formation in a companies have been determinated and to settle appropriate conclusions and suggestions for the improving of the methodology of the accounting policy formation, after the adaptation of theoretical company‘s financial accounting policy formation model have been verified. The tasks of the research are as follows: 1) to investigate the reglamentation of accounting policy and the conception of accounting policy given by different authors; 2) to determine the preparation stages of accounting policy formation and ascertain the factors influencing accounting policy choice; 3) to compose the theoretical company’s accounting policy formation model, after conceptual essentiality of company’s accounting policy have been detected; 4) to verify the adaptation of theoretical company’s financial accounting policy formation model in Lithuanian companies and to settle conclusions and suggestions for the improving of the methodology of the accounting policy formation. The research methods include the monographic, logical analysis and synthesis, logical abstracting, questioning interrogation, estimation of experts, comparison and generalization methods and the methods of logical and... [to full text]
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Sawani, Assma M. "Essays on the U.S. GAAP-IFRS Convergence Project, the Nature of Accounting Standards, and Financial Reporting Quality." FIU Digital Commons, 2016. http://digitalcommons.fiu.edu/etd/2537.
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In this dissertation, I examine the changes to the nature of the accounting paradigms of U.S. GAAP and International Financial Reporting Standards (IFRS) over the course of the U.S. GAAP and IFRS convergence project. I further examine whether the changes to the nature of IFRS following convergence impacts the financial reporting quality. The motivation for this study is to provide an initial review of the progress of the convergence process between U.S. GAAP and IFRS that aims to converge both sets of standards towards more principles-based paradigms. The ultimate goal of the convergence process was the development of globally recognized high quality financial reporting standards (FASB, 2002) and the development of principles-based accounting standards was identified as an essential component of such a goal. Extant literature and professional practice agree that U.S. GAAP is more rules-based whereas
IFRS is more principles-based. Thus, both the International Accounting Standards Board (IASB) and the U.S. Financial Accounting Standards Board (FASB) agreed that the convergence process would be an ideal vehicle to converge both sets of standards towards more principles-based paradigm. I document that over the course of the convergence project, the underlying accounting paradigm of U.S. GAAP has remained consistent whereas the accounting paradigm of IFRS has become more rules-based. Amendments to existing International Standards and newer standards added over the course of the convergence have moved IFRS towards a more rules-based nature which was not the intended outcome of the convergence process. I further examine if the changes in rules vs. principles-based nature of IFRS has impacted the accounting quality. Using a firm level instrument developed in Folsom et al. (2016) that measures the extent to which firms rely on principles-vs –rules-based accounting, standards I find a relation between firm reliance on principles-based standards and earnings persistence. I also find an association between firm reliance on principles-based standards and earnings ability to predict future cash flows as well as concurrent returns. More, importantly the results of my study provide initial evidence that these associations are significantly manifested in the post-convergence period.
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Mader, Martin. "Rechnungslegung nach deutschem Handelsrecht und US-amerikanischen generally accepted accounting principles (US-GAAP) : ein internationaler Vergleich und Reformempfehlungen /." Friedland : Bielefeld, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013017828&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Varanavičiūtė, Ingrida. "Apskaitos politikos formavimas įmonėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090114_161322-79814.
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Tyrimo objektas – apskaitos politikos formavimas Lietuvos įmonėse. Tyrimo tikslas – nustatyti apskaitos politikos Lietuvoje pasirinkimą lemiančius veiksnius, pateikti apskaitos politikos formavimo modelį ir patikrinti jo tinkamumą Lietuvos įmonėse. Tyrimo problema: apskaitos politikos pasirinkimą lemiančių veiksnių įtakos apskaitos politikos formavimo modeliui nustatymo Lietuvos įmonėse nepakankamas metodologinis pagrindimas.The object of the research is a company’s financial accounting policy.The goal of the work is to prepare the factors influence to accounting policy choice in Lithuania and suggest the theoretical company‘s accounting policy formation model, improve the company‘s financial accounting policy formation model adaptation in Lithuanian company’s.
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Menezes, Maria Carlota Costa de Sousa de. "Porquê quase um século sem normativo contabilístico?" Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13309.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisA harmonização contabilística em Portugal deu os seus primeiros passos na década de 1960, com o Código de Contribuição Industrial, surgindo apenas em 1977 o primeiro Plano Oficial de Contabilidade, o qual simbolizou verdadeiramente o primeiro passo para a normalização contabilística. Neste sentido, torna-se pertinente questionar a que obedeceria o relato financeiro em Portugal no período do Estado Novo e questionar se existiram decisões políticas e/ou normas legais que alteraram o rumo dos princípios adotados. A metodologia de investigação utilizada foi a entrevista semiestruturada. Foram realizadas duas entrevistas a especialistas contemplando a Contabilidade e a Fiscalidade Hernâni O. Carqueja e Manuel Freitas Pereira. Neste trabalho, conclui-se que durante a época do Estado Novo foi a reforma fiscal de 1958/1966 que criou o embrião dos princípios contabilísticos, funcionando as Escolas de Contabilidade como um catalisador de uniformização das regras contabilísticas. Neste sentido, salienta-se que tais regras estavam interligadas com a fiscalidade e a sua regulamentação visava maioritariamente atingir objetivos fiscais e não de gestão.
Portugal's accounting harmonization had its first steps in the 1960s, from the Industrial Tax Code, although the first National Plan of Accounts is dated from 1977. Therefore, it becomes relevant to understand which are the rules followed in financial reports in the period before 1977, during the period of the Estado Novo (1933 -1974) and to ask if there were any political decisions and/or legal standards that influenced the course of the adopted principles. The research methodology used was semi structured interview. Two experts were interviewed contemplating Accounting and Taxation Mr. Hernâni O. Carqueja and Mr. Manuel Freitas Pereira. The conclusion is that, during Estado Novo, the tax reform of 1958/66 launched the beginning of accounting principles, but the Schools where accounting was taught performed as a catalyst for the standardization of accounting rules. These rules were connected with taxation and its regulation and mainly required to achieve tax goals instead of management goals.
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Ozlanski, Michael Edward. "Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility." Diss., Virginia Tech, 2013. http://hdl.handle.net/10919/50564.
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The purpose of this study is to investigate how the effects of principles vs. rules based accounting standards and a potential change in the audit reporting model will affect investors' perceptions of management's reporting credibility. The Securities and Exchange Commission is currently considering the adoption of International Financial Reporting Standards, which is considered to be a set of principles based accounting standards. Whereas, U.S. Generally Accepted Accounting Principles are considered rules based. Additionally, the Public Company Accounting Oversight Board is considering a possible change to the existing audit reporting model. The audit reporting change currently under consideration would require the use of additional emphasis of matter paragraphs within the audit report to discuss areas of higher risk in the financial statements. A sample of 196 nonprofessional investors completed an on-line 2 X 2 between subjects experiment that manipulated accounting standard type and level of auditor reporting. Participants assessed direct and indirect measures of reporting credibility, obtained the experimental manipulations, and provided revised credibility assessments. Changes in credibility served as the dependent variable. The results suggest that expanded auditor reporting resulted in lower perceptions of management\'s reporting credibility. Additionally, the effects of expanded auditor reporting appear stronger under rules based accounting standards. No main effects, however, of accounting standard type were observed. These results contribute to the existing literature on accounting standard type, the information content of audit reports, and reporting credibility.Ph. D.
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Zhubi, Adrian, and Albert Zhubi. "K2 eller K3 : Motiv till att redovisa enligt K3." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31544.
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Titel: K2 eller K3 : Motiv till att redovisa enligt K3 Författare: Adrian Zhubi och Albert Zhubi Färdigställt: Våren 2016 Handledare: Eva Berggren Bakgrund: BFN har sedan 2004 gett ut allmänna råd, vilket har medfört att K-projektet skapats där företag delas in i fyra olika kategorier beroende på företagsstorlek. K-projektets vanligaste regelverk är huvudregelverket principbaserade K3 och alternativregelverket regelbaserade K2. Sedan 2015 är det obligatoriskt för samtliga aktiebolag och ekonomiska föreningar att tillämpa ett av dessa två regelverk. Företag bör därmed reflektera över dess verksamhet och intressenter vid val av regelverk. Valet kan ställa krav på att årsredovisningen ska vara relevant för intressenter. Vi vill därför med studien undersöka vilka väsentliga skillnader som förklarar att företag väljer K3 framför K2. Detta utifrån redovisningsrådgivares perspektiv. Syfte: Syftet med studien är att förklara vilka skillnader som ligger bakom att företag föredrar K3 istället för K2 utifrån redovisningsrådgivares perspektiv. Problemformulering: Vad anser redovisningsrådgivare förklarar företags val av K3 framför K2? Metod: Studien består av en kvalitativ ansats. Den empiriska datan består av totalt fem intervjuer, varav en är pilotintervju. Studiens respondenter består av tre revisorer, en redovisningsexpert samt en redovisningsspecialist. Respondenterna har olika erfarenheter och är från olika revisionsbyråer. Resultat: Studien visar att redovisningsrådgivare anser skillnader i materiella, immateriella och finanisella anläggningstillgångar i K2 och K3 gör att företag föredrar K3. Avsättningar, uppskjuten skatt och intressenter är även påverkande faktorer. Samtliga respondenter var eniga om att K2 är enklare att tillämpa då regelverket innehåller handfasta regler för redovisning. K3 ställer större krav på kunskap vid professionell bedömning då regelverket tar hänsyn till en komplex verksamhet med fler företagsintressenter.Title: K2 or K3 : Reasons to account according to K3 Authors: Adrian Zhubi and Albert Zhubi Published: Spring 2016 Tutor: Eva Berggren Background: Since 2004 BFN has given accounting standards, which started the K-project that divides companies into four different categories based on company size. The K-project's most common regulations are the main regulation principles-based K3 and the alternative regulation rules-based K2. Since 2015 it became mandatory for all joint-stock companies and economic associations to apply one of these two regulations. Companies should therefore reflect on its business and stakeholders when making a choice of regulation. This requires that the annual report should be relevant to the stakeholders. With the study we therefore want to examine the main differences that explains why companies choose K3 instead of K2 from accounting advisors’ perspective. Aim: The aim of the study is to describe why companies prefer K3 instead of K2 according to accounting advisors. Formulation of the problem: What do accounting advisors consider explains the companies’ choice of K3 instead of K2? Methodology: The study is based on a qualitative approach. The empirical data contains a total of five interviews, one of those is a pilot interview. The study's respondents are three auditors, an accounting expert and an accounting specialist. The respondents have different experiences and are from different accounting firms. Results: The study shows that accounting advisors consider differences in tangible, intangible and financial assets between K2 and K3 makes companies prefer K3. Factors as depositions, deferred taxes and stakeholders also affects the choice. According to the study’s respondents, K2 is easier to apply because the regulation contains robust rules for accounting. K3 require greater knowledge at professional judgement, because the regulation includes companies with a complex business with many stakeholders.
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Sargent, Carol Springer. "Improving Retention for Principles of Accounting and Elementary Statistics Students: Ultra-Short Tutorials Designed to Motivate Effort and Improve Performance." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/epse_diss/59.
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This dissertation reports on two supplemental instruction implementations in courses with high failure rates. In study one, 27 ultra-short on-line tutorials were created for Principles of Accounting II students (N = 426). In study two, 21 tutorials with a similar design were created for Elementary Statistics students (N = 1,411). Accounting students were encouraged by their instructor to use the resource, but statistics students only saw a brief demonstration by the researcher. Neither course gave students credit for using the tutorials. In study one, 71.4% of the accounting students used the tutorials. Students who used the tutorials had dramatically lower drop rates and better pass rates. Tutorial use was correlated with exam scores, although the effect was moderate. Tutorial use remained at high levels two years after implementation without instructors promoting use of the resource. Course grades were higher for the two-year period after implementation compared to the two years prior to implementation. In study two, statistics sections were randomly assigned to intervention (tutorials; 695 students) or control (716 students). There were no significant differences in drop rates or average grades between intervention and control sections. On average, 46.0% of the intervention students used the tutorials. Users were less likely to drop and more likely to pass compared to non-users and control students; these differences were especially pronounced among low-achieving students. Tutorial use was correlated with slightly higher exam scores, but only for low achievers. The lack of differences between intervention and control sections may have been due to the drop off of usage after the first exam and the small learning effect only accruing to the relatively small number of low achievers. Participants reported the tutorials as “important to their course achievement” more often than other course resources. The important features of the tutorials were convenience (24/7 Internet access), efficiency of learning, and clear instruction. These studies suggest that the magnitude of the learning effect of the ultra-short tutorials depends on the tutorial topics, instructor promotion of the resource, and whether or not they are implemented in a course in which students feel the need to seek extra instruction.
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Impink, Idil Raife Burat. "Conservatism in accounting an analytic explanation and an exploration of the effects of familiarity and rules- vs. principles-based standards /." [Gainesville, Fla.] : University of Florida, 2006. http://purl.fcla.edu/fcla/etd/UFE0014309.
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Stryjová, Iveta. "Vývoj principů oceňování v německém účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-114049.
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The work is concerned with development of valuation principles in German accounting from the history to the present with respect to recent reform on the modernization of the accounting system. Emphasis is placed on international intervention in the internal accounting system with definition of the major influences that have on valuation. Furthermore, changes are captured in the approaches to the valuation methods for selected assets and liabilities. The aim is to provide information on the method of accounting regulation in Germany and to evaluate the current accounting system in terms of classical balance theories. The work focuses on the principles of valuation, first from a general perspective and then from the perspective of specific valuation procedures.
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Karlsson, Lisa, and Theres Sandstedt. "Skillnader mellan Swedish GAAP och US GAAP : väsentlighetsbegreppet och justeringsposter." Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1217.
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Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.
Purpose: The purpose with this essay is to describe Swedish GAAP and US GAAP and experienced differences between them, and identify items that should be taken into consideration at a reconciliation. Further we have the purpose to examine the meaning of the expression material and how that affects what items that are chosen for reconciliation, and to create a model for analysis of what items are material.
Accomplishment: We have done a research among an assortment of Swedish companies that do a reconciliation of their reports to US GAAP. The purpose of the research have been to identify differences between Swedish GAAP and US GAAP and which ones that are considered material and therefore should be reconciled. We have then described the identified differences and what effect those differences have from the view of a case company. The case company is Sydkraft ÖstVärme that are part of a German group that are listed on the American stock exchange and therefore are affected by US GAAP accounting.
Results: Through the information from the research we have created a guideline that could be used as help when doing reconciliation. This guideline consists partly of a model of how an analysis of material items could function when choosing reconciliation items and partly of a compilation of the differences that have been identified and how they should be treated.
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Suermann, Jan-Christoph. "Bilanzierung von Software Ansatz, Bewertung und Umsatzrealisation von Software nach HGB, IFRS und US-GAAP." Doctoral thesis, Saarbrücken VDM Verlag Dr. Müller, 2006. http://d-nb.info/98663154X/04.
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Kenny, Sara York. "Predicting Failure in the Savings and Loan Industry: a Comparison of RAP and GAAP Accounting." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc330922/.
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The financial crisis facing the United States savings and loan industry has been steadily escalating over the last decade. During this time, accounting treatments concerning various thrift institution transactions have also attracted a great deal of attention. The specialized accounting treatments used in the thrift industry, known as regulatory accounting practices (RAP) have been blamed as one of the culprits hindering the regulators' ability to detect serious financial problems within many institutions. Accordingly, RAP was phased out, and all federally insured savings and loan associations began preparing their financial statements in accordance with generally accepted accounting principles (GAAP) as of January 1, 1989. The purpose of this dissertation is to compare the relative predictive values of the two historical cost based accounting conventions (RAP and GAAP) available to the savings and loar? industry during the 1980's. For purposes of this dissertation, predictive value is defined as the usefulness in assessing future financial health and viability. The sample consisted of all the institutions reporting to the Federal Home Loan Bank of Dallas between 1984 and 1989. Year-end thrift financial report data, obtained from Sheshunoff Information Services, Inc. (Austin, Texas) was used to calculate several financial ratios. The Federal Home Loan Bank of Dallas provided a comprehensive listing of all institutions that failed between January 1, 1985 and March 31, 1989. The null hypothesis tested in this study was: no significant differences existed between the predictive values of RAP and GAAP financial statements. Using a dichotomous dependent variable (failed/not failed) and independent variables from prior research, several multinomial logistic models were developed to test the null hypothesis. All models developed failed to reject the null hypothesis.
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Andersson, Therése, and Ludvig Hassnert. "K2 & K3 : kan ”cherry-picking” utgöra bokföringsbrott?" Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-578.
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År 2014 anmäldes 12 800 fall av bokföringsbrott. För att ett bokföringsbrott ska föreligga behöver brottsbalkens åsidosättande- och effektrekvisit uppfyllas. Åsidosättanderekvisitet uppfylls om bokföringsskyldigheten åsidosätts. I bokföringslagen står det föreskrivet att bokföringsskyldighet ska fullgöras på ett sätt som stämmer överens med god redovisningssed.Den statliga myndigheten Bokföringsnämnden har ett lagstadgat huvudansvar för utvecklandet av god redovisningssed. År 2004 beslutade Bokföringsnämnden att ändra inriktning av normgivningen för onoterade företag. I och med beslutet påbörjades arbetet med K-projektet med syftet att varje företagskategori ska ha ett heltäckande regelverk för upprättande av årsbokslut respektive årsredovisning. Den kategori som företag ska tillämpa baseras på de krav och val som innefattas av bokföringslagen. År 2014 blev det tvingande för onoterade företag att tillämpa ett K-regelverk.Syftet med denna studie har varit att undersöka möjligheten till bokföringsbrott om ett företag väljer att redovisa utanför det tillämpade K-regelverket och istället använder sig av en regel i ett annat K-regelverk, så kallad ”cherry-picking”. För att uppnå denna kvalitativa studies syfte har en deduktiv ansats använts för att genomföra en kartläggning av K-regelverkens relation till svensk lagstiftning, vilket har bidragit till en tydlig grund för studiens typfall. Typfallen har kompletterats med en intervju med en strategisk ekorevisor från Ekobrottsmyndigheten.Denna studies resultat visar att en avvikelse från K-regelverken kan anses vara synonymt med en avvikelse från god redovisningssed. I och med detta kan en avvikelse från K-regelverken anses vara ett åsidosättande av bokföringsskyldigheten. För att ett bokföringsbrott ska föreligga behöver det även påvisas att effektrekvisitet är uppfyllt. Ett uppfyllande av effektrekvisitet innebär att företagets räkenskaper inte går att bedöma i huvudsak. I de fall ett företag har valt att lämna information i not om avvikelse från K-regelverk kan det vara svårt att väcka åtal. Studiens resultat visar även att bestämmelserna i K-regelverken verkar ha företräde framför de redovisningsalternativ som årsredovisningslagen möjliggör.En koppling mellan god redovisningssed och K-regelverken har identifierats i denna studie men relationen mellan K-regelverken och lagen är inte helt säkerställd. Trots detta kan studiens resultat påvisa att det ar möjligt för företag att vid ”cherry-pickning” mellan K2 och K3 dömas för bokföringsbrott.In 2014 there were 12,800 cases of accounting frauds reported in Sweden. According to Penal Code (Brottsbalken), classification of an accounting fraud needs to fulfill two requisites. The first requisite addresses the disregard of accounting obligation. The Accounting Act (Bokföringslagen) prescribes that the accounting obligation must be fulfilled in a manner consistent with generally accepted accounting principles (god redovisningssed).The Swedish Accounting Standards Board (Bokföringsnämnden) is a government authority that has a statutory responsibility for the development of generally accepted accounting principles. In 2004, the board changed its focus of the development of the accounting norms for unlisted companies. With this decision, they began to work on the K-project with the purpose of establishing a comprehensive framework of regulations for the companies’ annual accounts and annual reports. The regulations were divided into different categories based on the companies’ size which were constructed on the requirements and choices encompassed by the Accounting Act. The K-regulations (K-regelverken) became mandatory for unlisted companies in 2014.The purpose of this study was to investigate the possibility of accounting fraud if a company chooses to deviate from the applied K-regulation and instead use a rule from another K-regulation, what this study calls "cherry-picking". Therefore, this qualitative study utilizes a deductive approach and conducts a survey of K-regulations and their relation to Swedish legislation, which has contributed to a clear basis for the hypothetical cases in this study. The cases in this study have been supplemented by an interview with a strategic economic crime accountant from the Swedish Economic Crime Authority (Ekobrottsmyndigheten).The results of this study show that a deviation from the K-regulations can be considered synonymous with a deviation from the generally accepted accounting principles. With regards to this, a deviation from the K-regulations is seen as a disregard of the accounting obligation. In order to confirm an accounting fraud based on this, the second of the two requisites of Penal Code also needs to be fulfilled, the requisite of effect. The effect requisite is fulfilled when the essence of the accounts cannot be established. It may involve a certain difficulty to prosecute a company which has deviated from the K-regulation but included information in their accounts through their notes. The result of this study also shows that the provisions of the K-regulations takes precedence over the accounting options that the Annual Accounts Act (Årsredovisningslagen) offers.A link between generally accepted accounting principles and K-regulations has been identified in this study, but the relationship between K-regulations and the law is not fully specified. Despite this results of this study demonstrate the underlying risk that companies with applies "cherry-picking" between K2 and K3, may be convicted of accounting fraud.This study is hereinafter written in Swedish.
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Caliz, Stefan. "Erfolgsberichterstattung : Konzeption, Darstellung und Weiterentwicklung nach internationalen Rechnungslegungsstandards /." [S.l. : s.n.], 2003. http://www.gbv.de/dms/zbw/373231024.pdf.
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Hedelin, Oliver, and Lisa Martinsson. "Redovisningsval i fastighetsbranschen : Väljer företag med tillväxt att upprätta årsredovisning enligt K2 eller K3?" Thesis, Södertörns högskola, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-42048.
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Bakgrund: Efter utvecklingen av Bokföringsnämndens K-regelverk, K2 och K3, diskuterades olika för- och nackdelar avseende regelverken bland experter inom redovisningsprofessionen. För mindre företag med möjligheten att välja mellan K2- och K3-regelverket blev valet således inte självklart. En påverkande faktor som redovisningsprofessionen benämner som central är tillväxt, men trots detta är variabeln relativt outforskad. Fortsättningsvis är fastighetsbranschen en av de verksamhetsgrenar som riktade stark kritik mot införandet på grund av regleringen avseende de tvingade komponentavskrivningarna och branschen karaktäriseras även av hög tillväxt. Majoriteten av tidigare forskning studerar större företag och få undersöker tillväxt i relation till redovisningsval, vilket föranleder att denna studie har mindre företag som utgångspunkt för att utforska området ytterligare.Syfte: Syftet med denna uppsats är att bidra med vidare förståelse för företags redovisningsval avseende K2 och K3, och vad som påverkar valet. I denna kontext undersöker studien huruvida det föreligger något samband mellan ett företags tillväxt och dess redovisningsval avseende regelverk. Metod: Undersökningen utgår från en deduktiv ansats och tillämpar en kvantitativ forskningsmetod. Den information som behandlas kommer från 200 mindre fastighetsbolags årsredovisningar hämtade från databasen Retriever Business. Utifrån den teoretiska referensramen formuleras hypoteser som sedan testas av ett Chi-två testet.Slutsats: Studien visar att en antydan till samband mellan mindre företags val av regelverk och tillväxt som påverkande faktor. Däremot kan det konstateras enligt undersökningens statistiska test att det inte föreligger något statistiskt signifikant samband.Background: After Bokförningsnämndens development of the K-regulations, K2 and K3, different pros and cons were discussed concerning the regulations amongst experts within the accounting profession. For the smaller businesses with the opportunity to choose between K2 and K3, the decision was therefore not obvious. An affecting factor that the accounting profession claims to be important is growth, however the variable has remained relatively unexplored. Henceforth the real estate sector is one of the industries that have expressed severe criticism towards the implementation because of the regulation regarding the mandatory component depreciations and the fact that the sector is characterised by high growth. The majority of previous research has studied larger companies, and few examines growth in relation to accounting choice which is what prompted this essay to have smaller companies as basis for examining the field further. Purpose: The purpose of this study is to contribute with further understanding of companies accounting choice in regard to choosing accounting standards such as K2 and K3 and what affects this choice. Henceforth this study focuses on finding a correlation between a company's growth and the choice of accounting standard. Methodology: This essay is based on a deductive approach and follows a quantitative research method. The information analyzed in this study has been collected from 200 annual reports from smaller companies in the real estate sector and was provided by Retriever Business. Based on the theories in this essay, two hypothesis has been formulated and tested using a Chi-squared test. Conclusions: The study implies that there is an indication of relation between smaller companies accounting choice and growth as an affecting factor. It can however not be ascertained according to the statistical test in the study, that there is a statistical significant relation.
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Andersson, Maria, and Madeleine Sellin. "Frikoppling eller samordning? : En studie om avskaffandet av sambandet mellan redovisning och beskattning för K2 företag." Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-4519.
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Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.
Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.
För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.
Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.
För K2 företag innebär en frikoppling i praktiken en samordning. Om SamRoBs förslag anpassas till K2 reglerna kommer det nya regelverket i längden innebära en förenkling för K2 företagen. I stora drag kommer inte revisorernas arbete att förändras även om dagens revisorer kan tycka att arbetsbördan blir tyngre.
The purpose of the thesis is to gain a deeper insight into a decoupling between accounting and taxation. By a study on the audit firms’ attitude concerning SamRoBs proposal on decoupling and what affects K2 companies may be facing are we intending to create a deeper understanding in the discussion of a total decoupling of the material relationship for K2 companies.
The study is based on a qualitative research and has an analytical approach. The data consists of primary and secondary data that is critically reviewed to assess the validity and reliability of the study.
In order to create understanding of the relationship between accounting and taxation relevant concepts and theories are presented. The contents of SOU 2008:80 will also be described.
The empirical data presents the respondents´ views and comments on the proposal, SOU 2008:80, for a decoupling between accounting and taxation. Respondents interviewed were three employees from three of the largest audit firms in Sweden.
The true meaning of decoupling for K2 companies in practice is coordination. If SamRoBs proposal is adapted to the K2 regulation a new framework will appear and in the long run involve a simplification for K2 companies. Broadly, the work of the auditing firms will not mean considerable changes even though current auditors may think the workload will increase.
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Bajbárová, Lenka. "Komparace Mezinárodních účetních standardů a národní účetní legislativy ČR." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223229.
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This Master´s thesis presents a comparison of the rules of Czech accounting legislation and International Accounting Standards IAS/IFRS. Based on the knowledge of these laws, the thesis analyses accounting principles and methods of data reporting in the financial reports - Balance sheet and Profit and loss account on the example of a concrete company and quantifies differences. By calculation of selected indicators of financial ratio analysis is considered the informational value of statements drawn up under the two laws.
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Cernenco, Marina. "Konverze účetního výkaznictví podle ČÚS a US GAAP a jeho vliv na investorské rozhodování." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165434.
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This thesis examines the influence of financial reporting on present and potencial investors and creditors, in the context of the comparison of requirements and accounting policies applied by national regulations and U. S. GAAP. The comparison is done in the framework of the conversion of financial statements which is essensial for Czech companies simultaneously following different accounting principles. The theoretical part is devoted to examining the influence and role of financial statements prepared in accordance with accounting regulations and U. S. accounting standards, with a more detailed analysis of selected accounting areas of. Attention is also paid to the conversion process, possibilities of its implementation as well as limitations and problems associated with it. Based on the teoretical part the analysis of the conversion process is done on the example of a particular company.
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Lindgren, Emilie, and Theoclea Wells. "Statens järnvägar - en fallstudie om värdering av fordon i statlig ägo." Thesis, Södertörn University College, School of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-1447.
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Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.
Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.
Theoretical perspectives: The regulations that rule the authorities are a base for the study.
Earlier researches done within the subject are presented in this section.
Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.
Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one.
Syfte: Studiens syfte är att kartlägga olika värderingsalternativ och komma fram till en lösning för hur Statens järnvägar kan redovisa sina leasade järnvägsfordon i framtiden.
Metod: Författarna har gjort en fallstudie med kvalitativ inriktning. Intervjuer har gjorts med Statens järnvägar, Näringsdepartementet och Riksrevisionen. Årsredovisningar från Banverket och Luftfartsverket har granskats.
Teoretiskt perspektiv: Till grund för studien ligger de regelverk som styr statliga myndigheter och affärsverk. I detta avsnitt tas det även upp tidigare forskning som gjorts inom ämnet.
Empiri: Empirin består både av primärdata och sekundärdata. Primärdata är insamlad från de intervjuer som gjorts, medan sekundärdata är i form av årsredovisningar, regelverk och andra dokument.
Slutsatser: Författarna har i slutsatsen kommit fram till att den värderingsmetod som Statens järnvägar väljer beror på fordonens tänkta framtid. Det är svårt att säga att endast en utav värderingsmetoderna skulle vara den korrekta.
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Ramhorn, Sebastian, and Johannes Nordgren. "Implementeringsprocessen av IFRS på företagsnivå i Sverige : En undersökning om processen för svenska onoterade och noterade företag vid övergången från K3 till IFRS." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-22526.
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Tidigare forskning kring implementeringen av IFRS fokuserar främst på varför företag väljer att övergå till IFRS samt vilka effekter det medför. Det finns väldigt lite forskning som studerar implementeringsprocessen på företagsnivå och den forskning som studerar processen fokuserar på länder och inte företag. Utifrån att det finns lite tidigare forskning kring ämnet finns det intresse av att utforska det närmare. Syftet med studien är att förstå implementeringsprocessen av IFRS på företagsnivå i Sverige samt påvisa utmaningar i processen som företag stöter på. Studien har en kvalitativ ansats och data till studien samlades genom semistrukturerade intervjuer och analys av dokument. Analysen av data har gjorts genom den institutionella teorin och tre delar ur isomorfismen: Tvingande isomorfism, imiterande isomorfism och normativ isomorfism. Genom dessa delar ur isomorfismen har därmed slutsatser kunnat göras. Resultaten visar att en viktig del i implementeringsprocessen är företagens samverkan med konsulter. Konsulterna är delaktiga i hela processen och det är viktigt för företagen att sätta en tydlig plan kring hur implementeringsprocessen ska gå till. Vidare visar det att mallar och riktlinjer används för att underlätta processen. Ett antal utmaningar som nämns i processen är framför allt hanteringen kring leasingavtal samt problematik kring revisorns oberoende.Previous research regarding IFRS implementation focuses mostly on why companies choose to implement IFRS and what the effects are. There is very little research that studies the implementation process on company level and the research that studies the process focuses on countries and not companies. Since there is little research regarding this topic it is of interest to do further research. The purpose of this study is to understand the implementation process of IFRS on a company level and to show what challenges companies face in the process. The study has a qualitative approach and the gathering of data was done through semi structured interviews and document analysis. The analysis of data has been made through institutional theory andits three parts of isomorphism: Coercive isomorphism, mimetic isomorphism and normative isomorphism. Through these parts of isomorphism, it has thus been possible to draw conclusions. The results show that an important part of the implementation process is the companies' collaboration with consultants. The consultants are involved in the entire process and it´s important for the company to set a clear plan for how the implementation process should go. Furthermore, it shows that templates and guidelines are used to facilitate the process. A number of challenges that are mentioned in the process are above all the handling of leasing agreements and problems regarding the auditor's independence.
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Witzky, Marcus. "Three essays on accounting standard setting, corporate governance and investor behavior." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2015. http://dx.doi.org/10.18452/17358.
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Die vorliegende kumulative Doktorarbeit umfasst drei Arbeiten aus dem Bereich der empirischen Rechnungslegungsforschung. Die erste Arbeit untersucht die Rolle persönlicher Eigenschaften von Rechnungslegungsstandardsetzern bei der Entwicklung der Internationalen Rechnungslegungsstandards IFRS. Sie dokumentiert, dass in den IFRS insgesamt ein Rückgang der Bedeutung von Prinzipien gegenüber Regeln sowie ein Anstieg der Bedeutung des beizulegenden Zeitwerts im Zeitablauf zu verzeichnen sind. Zwischen Änderungen von IFRS-Eigenschaften sowie beruflichen und kulturellen Eigenschaften von Mitgliedern des International Accounting Standards Board (IASB) wird ein Zusammenhang festgestellt. Die zweite Arbeit widmet sich Ursachen und Folgen fehlerhafter Finanzberichterstattung im Rahmen des deutschen Systems der Durchsetzung von Rechnungslegungsregeln. Sie findet systematische Unterschiede in der Unternehmensführung von Unternehmen, bei denen fehlerhafte Finanzberichte festgestellt werden, gegenüber einer Kontrollgruppe. Weitere Ergebnisse lassen die Vermutung zu, dass die Aufdeckung fehlerhafter Finanzberichte Verbesserungen in der unternehmensspezifischen Aufsicht über den Rechnungslegungsprozess auslösen könnte. Die dritte Arbeit nutzt umfangreiche Befragungsergebnisse deutscher Privatanleger zur Untersuchung der Ursachen ihres Unternehmensüberwachungsverhaltens. Demnach üben Anleger, die ein geringeres Vertrauen in andere Anspruchsgruppen eines Unternehmens haben, zugleich eine geringere Unternehmensüberwachung aus. Darüber hinaus dokumentiert die Arbeit, dass Vertrauen und Unternehmensüberwachung in einem Zusammenhang mit dem Ausmaß der Teilnahme am Aktienmarkt und dem Bildungshintergrund der Anleger stehen.This cumulative doctoral thesis consists of three papers within the field of empirical financial accounting research. The first paper examines the role of personal characteristics of accounting standard setters in the development of the International Financial Reporting Standards (IFRS). It documents that the full set of IFRS exhibited a decrease in the importance of principles relative to rules and an increase in its fair value orientation over time. Changes in IFRS properties are found to be associated with the professional and cultural background of International Accounting Standards Board (IASB) members. The second paper investigates determinants and consequences of erroneous financial reporting under the German financial reporting enforcement regime. The corporate governance of firms detected with erroneous financial reporting is found to differ systematically from that of control firms. Further results suggest that error detection might trigger improvements in firm-level accounting oversight. The third paper uses large-scale survey evidence from German individual investors to explore the determinants of their monitoring behavior. Investors who are less trusting in their fellow stakeholders are found to engage in less monitoring. Furthermore, trust and monitoring are documented to be associated with the stock market exposure and the educational background of investors.
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Fors, Emma, and Natalie Tälth. "Normernas karaktär i K2 och K3 : Är principbaserade normer förenliga medlegalitetsprincipen?" Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10400.
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Principbaserade standarder ger vag vägledning om hur standarder ska följas och de lämnarstort utrymme för tolkning och bedömning. I inkomstskattelagens 14 kap. 2 § uttrycks det attresultatet ska beräknas enligt bokföringsmässiga grunder samt att beskattningstidpunkten skafastställas i enlighet med god redovisningssed. Skatterättens legalitetsprincip uttrycker iregeringsformen att det måste finnas stöd i lag för att ett brott ska ha begåtts och inget straffkan annars påvisas. Det uttrycks därmed att ingen skatt får tas ut om det inte finns lagliggrund. Då företag ska fastställa beskattningstidpunkten i enlighet med god redovisningssed,kan det ge upphov till redovisningsmässiga skillnader. God redovisningssed som begrepp, ärsvårtolkat och kräver kompletterande normgivning för att skapa dess innebörd.Problematiken som återfinns då principbaserade normer påverkar ett företags beskattningtydliggörs främst då ett materiellt samband råder mellan redovisning och beskattning. Ettmateriellt samband innebär att redovisningsregler görs gällande även vid beräkning av detskattemässiga resultatet. Det materiella sambandet återfinns i inkomstskattelagen dåhänvisning görs till god redovisningssed. Enligt bokföringslagen är det Bokföringsnämndensansvar att utveckla god redovisningssed. Bokföringsnämnden har därför tagit framallomfattande regelverk som ska ge vägledning åt företag som upprättar redovisning efter godredovisningssed. K-regelverken ska gälla för företag i olika kategorier, beroende på dessstorlek. Studien undersöker de två vanligaste regelverken, K2 och K3.Syftet med studien är att undersöka om principbaserade normer är förenliga medlegalitetsprincipen. För att besvara studiens syfte genomförs en komparativ innehållsanalys avBokföringsnämndens K-regelverk, K2 och K3. Vi ämnar avgöra till vilken grad normernaskaraktär i K2 och K3 bör anses vara regel- respektive principbaserade samt dess förenlighetmed legalitetsprincipen och regeringsformen. Vid inledningen av denna studie kunde interelevant och tillräcklig forskning hittas inom området, varpå studien syftar till att bidra medkunskap. Vi vill även uppmärksamma problematiken då skatterätten hänvisar tillredovisningens god redovisningssed när tidpunkten för redovisning av intäkter och kostnaderska ske.Genom en modell har vi tydliggjort vår analys avseende normernas karaktär i K2 och K3.Modellen innefattar två dimensioner, dels till vilken grad normerna anses regel- respektiveprincipbaserade och dels till vilken grad normerna bör anses förenliga medlegalitetsprincipen. För att besvara studiens syfte har vi undersökt följande normer somåterfinns i båda regelverken: grundläggande principer, definitioner av tillgångar, skulder,intäkter och kostnader, materiella anläggningstillgångar, immateriella anläggningstillgångar,varulager, avsättningar och periodiseringar. Studiens slutsats är att principbaserade normer tillstörre grad bör anses som icke förenliga med legalitetsprincipen då de tillåter att analogislutkan tillämpas i redovisningen. Principbaserade normer i redovisningen skapar storttolkningsutrymme, vilket kan medföra att likartade företag upplever skillnader iredovisningen och följaktligen även skattemässiga skillnader. Således ska normerna i K3 inteanses vara förenliga med legalitetsprincipen och därmed anses grundlagsstridiga.Principal-based standards give few guidelines of how the standards should be followed andthey give room for interpretations. The income tax act expresses that the income statementshould be calculated through accrual basis and the taxation time should be determined bygenerally accepted accounting principles. On the other hand, the tax law expresses a principleof legality in the governmental law that states that there has to exist a legal support for a crimeto be committed and no penalty can otherwise be addressed. When generally acceptedaccounting principles should determine the time of taxation it generates accountingdifferences. The term of generally accepted accounting principles is difficult to interpret andrequires additional standards to create its meaning.The problem that exists when principle-based standards affect a company’s taxation, clarifieswhen there is a material relationship between accounting and taxation. A material relationshipmeans that the accounting rules are applicable even for the taxable income. The material linkexists when the income tax act refers to generally accepted accounting principles, when thetaxation time should be determined. The Swedish Accounting Standards Board has thereforeestablished comprehensive framework’s that aims to guide companies when accountaccording to generally accepted accounting principles. The K-regulations shall apply forcompanies in different categories depending on their sizes. The study examines the two mostcommon frameworks, K2 and K3.The purpose of this study is to examine if principle-based standards are consistent with theprinciple of legality. To achieve the purpose of this study, a comparative content analysis ofthe The Swedish Accounting Standards Boards K-regulations, K2 and K3, is conducted. Wewish to evaluate to what extent the standards characteristics are rule- or principle-based and toevaluate the extent of the standards consistency with the principle of legality and thegovernmental law. In the beginning of this study we did not find enough relevant literature inthe field of study and we therefore want to contribute with knowledge. We also want toobserve the problems that the tax law contributes when it refers to the term of generallyaccepted accounting principles.We have clarified our analysis of the standards in K2 and K3 in a model. The modelincorporates two dimensions, partly to what extent the standards should be considered as ruleorprinciple-based and partly to what extent the standards should be considered consistentwith the principle of legality. To achieve the purpose of this study we examined standards thatoccur in both frameworks: fundamental principles, definition of assets, liabilities, incomesand costs, tangible fixed assets, intangible fixed assets, inventories, provisions and accruals. The conclusion of the study is that principle-based standards in a large extent should beconsider non consistent with the principle of legality due to that an analogy is permitted inaccounting. Principle-based standards create room for interpretation, which leads todifferences between similar companies both in accounting and in taxation. The standards inK3 should accordingly not be considered consistent with the principle of legality.This study is further on written in Swedish.
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Jurajdová, Vendula. "Vybrané rozdíly účtování dle US GAAP, IFRS a účetnictvím platným dle české legislativy v podmínkách TRANS TECHNIK, spol. s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-234839.
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This master‘s thesis aims to select significant differences in financial accounting methodologies used in the Czech Republic, the International Accounting Standards and US GAAP. Differences are highlighted by data from the accounting environment of the company TRANS-TECHNIK, spol. s.r.o. The first part defines the different conceptual frameworks in Czech accounting, continental and Anglo-Saxon. The analytical part focuses on the differences in the way of the capturing of selected accounting items featured in the accounting systems, including conditions prevailing in the company.
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Lopatta, Kerstin. "Goodwillbilanzierung und Informationsvermittlung nach internationalen Rechnungslegungsstandards : Business Combinations (IFRS, US-GAAP), Kaufpreisallokation, Impairment Test, Konvergenzbestrebungen /." Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014727219&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Sartorelli, Isabel Cristina. "Análise do padrão decisório do auditor brasileiro com uso da metodologia Q e do DMI (Decision Making Inventory)." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-26052015-115217/.
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Esta tese analisa o padrão decisório do auditor brasileiro (a partir do enfoque da Teoria do Processo Dual em sua versão modificada pela Regret Theory, aqui denominada TPD-m), já que o padrão decisório pode informar a maneira pela qual o auditor exerce seu julgamento. Considerando que auditor e norma precisam estar alinhados, e considerando a adoção de normas baseadas em princípios (IFRS), o objetivo foi aprofundar os estudos de Jamal e Tan (2010), verificando se os tipos de auditores por eles identificados (orientados a princípios, a regras e a clientes) poderiam ser observados empiricamente na amostra delimitada (29 sócios e 35 gerentes de auditoria de firmas Large Six localizadas no Brasil), e se tal tipologia encontraria suporte na literatura que define as características principais desses tipos de auditores. As quatro hipóteses de pesquisa versaram sobre: a ausência de predominância de um único padrão decisório; a associação entre os padrões identificados pelo DMI (se analítico, intuitivo ou emocional) e os tipos de auditores; a homogeneidade na determinação do que seria considerado como mais importante numa auditoria em arrendamento mercantil; a existência de associação entre os agrupamentos identificados pela Metodologia Q e as características condizentes com os tipos de auditores identificados por Jamal e Tan (2010). A primeira hipótese foi verificada com o Teste DMI, e a conclusão indica que o perfil preponderante dos auditores é analítico (explicado pelo processo de accountability vivenciado pelos profissionais), o que fornece sustentação necessária para afirmar que as decisões tomadas por auditores são deliberadas e cuidadosamente analisadas (quando estes têm tempo disponível para análise). Em função do resultado da primeira hipótese, não foi possível verificar a segunda hipótese (não havia indivíduos de padrão intuitivo e emocional suficientes para estabelecer a associação desejada). A terceira hipótese foi verificada pelo exercício de arrendamento baseado na Metodologia Q; os resultados indicam que não há homogeneidade na determinação do que seria considerado mais importante dentre os participantes (nessa análise, fica clara a subdivisão dos participantes analíticos em dois grupos: o primeiro privilegia a análise dos contratos de arrendamento, e o segundo, a definição do valor justo). A quarta hipótese foi verificada analisando-se as palavras mais repetidas observadas nas transcrições das entrevistas, cujo resultado indica que pode haver correspondência entre os agrupamentos da Metodologia Q e os tipos de auditores orientados a princípios e a regras (não foi possível concluir sobre a existência de auditores orientados a clientes). Sobre os métodos empregados: o resultado do exercício de arrendamento corrobora o Teste DMI, já que em todo o grupo de participantes analíticos foi identificada a escolha de atitudes de cunho analítico (de conteúdo mais literal, mais objetivo); a Metodologia Q mostrou-se eficiente na análise da aplicação da norma contábil pelos participantes. Sobre a contribuição teórica, a abordagem da TPD-m ajuda a explicar as evidências empíricas coletadas; além disso, a discussão envolvendo conjuntamente agente e norma contábil, além da conceituação e utilidade de regras e princípios contábeis no processo de julgamento e tomada de decisão contribuem para a consolidação de pesquisas na área.This doctoral dissertation analyzes the decision making style of the Brazilian auditor (from the point of view of the Dual Process Theory in its version modified by Regret Theory, here called TPD-m), since the decision-making pattern yield information about the way in which the auditor make judgments. Considering that auditor and accounting standard must be aligned, and considering the adoption of principle-based standards (IFRS), the objective was to deepen the studies of Jamal and Tan (2010), trying to identify whether the types of auditors identified by them (oriented by principles, by rules and by clients) could be empirically observed in the defined sample (29 partners and 35 managers of Large Six Brazilian audit firms), and whether it could find support in the literature that defines the main features of these types of auditors. The four research hypothesis were about: the lack of predominance of a single decision-making standard; the association between the patterns identified by DMI (if analytical, intuitive or emotional) and the types of auditors; homogeneity in determining what would be considered more important an audit in leasing; the existence of an association between the clusters identified by the Q Methodology and characteristics consistent with the types of auditors identified by Jamal and Tan (2010). The first hypothesis was verified with DMI Test; findings indicates that the predominant profile of auditors is analytical (explained by the accountability process experienced by professionals), which provides necessary support to affirm that the decisions taken by auditors are deliberate and carefully analyzed (if they have time available for analysis). With this result, it was not possible to verify the second hypothesis (there was no sufficient intuitive and emotional individuals to establish the desired association). The third hypothesis was verified by a lease exercise based on the Methodology Q; findings indicates no uniformity in determining what would be considered most important among the participants (in this analysis, it is clear the subdivision of analytical participants into two groups: the first focuses on the lease agreements, and the second on fair value\'s definition). The fourth hypothesis was verified by analyzing the most repeated words observed in the transcripts of the interviews, and the result indicates that there may be correspondence between the clusters of Q Methodology and types of auditors oriented by principles and by rules (it was not possible to conclude on the existence auditors oriented by clients). About the methods employed: the result of the lease exercise corroborates the DMI Test, as in the whole group of participants was identified analytical choosing an analytical attitudes (more literal content, more objective); Q methodology seems to be efficient in the analysis of the application of the accounting standard by the participants. About theoretical contribution: the approach of TPD-m helps to explain the empirical evidence collected; furthermore, the discussion involving jointly agent and accounting standards, the concept and utility of accounting principles and rules in the judgment and decision making process contributes to the consolidation of research in this area.
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Goosen, Riana. "The development of an integrated framework in order to implement information technology governance principles at a strategic and operational level for medium-to-large sized South African business." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/20279.
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Thesis (MComm)--Stellenbosch University, 2012.ENGLISH ABSTRACT: In today's technologically advanced business environments, Information Technology (IT) has become the centre of most, if not all businesses' strategic and operational activities. It is for this reason that the King III report has dedicated a chapter to IT governance principles, in effect making the board of directors and senior management responsible for implementing such principles. King III's guidance on these principles is only described in broad terms and lack sufficient detail as how to implement these principles. Though various guidelines, in the form of IT control frameworks, -models and -standards exist, it remains highly theoretical in nature and companies tend to view these control frameworks, -models and -standards on an individual basis, implementing them in an ad hoc manner, resulting in the implementation of an inefficient IT governance system, that does not address the key strategic areas and risks in a business. The purpose of this study is to develop an IT best practices integrated framework which can assist management in implementing an effective IT governance system at both a strategic and operational level. The integrated framework was developed by performing a detailed literature review of a best practice control framework, -model and -standard, including its underlying processes. By combining and aligning the relevant processes of the control framework, -model and -standard to the business' imperatives, a framework was developed to implement IT governance principles at a strategic level. The integrated framework is extended to provide guidance on how to implement good IT controls at an operational level. The control techniques, of the applicable processes identified at a strategic level, are implemented as well as the controls around a company's various access paths, which are affected by a company's business imperatives. These access paths are controlled through the implementation of applicable configuration controls. By making use of the integrated framework which was developed, an effective and efficient IT governance system can be implemented, addressing all applicable IT risks relevant to the key focus areas of a business.
AFRIKAANSE OPSOMMING: In vandag se tegnologies gevorderde besigheids omgewings het Informasie Tegnologie (IT) die middelpunt geraak van die meeste, indien nie elke onderneming se strategiese en operasionele aktiwiteite nie. Dit is vir hierdie rede dat die King III verslag 'n hoofstuk aan die beginsels van IT korporatiewe beheer wy. Dié verslag hou die direkteure en bestuur verantwoordelik vir die implementering van hierdie beginsels. Die King III verslag verskaf egter slegs in breë trekke leiding in verband met die implementering van hierdie beginsels en 'n gebrek aan meer gedetailleerde beskrywings bestaan. Alhoewel verskeie riglyne, in die vorm van IT kontrole raamwerke, -modelle en -standaarde bestaan, bly dit steeds teoreties van aard en is maatskappye geneig om hierdie riglyne op 'n individuele vlak te hanteer en op 'n willekeurige wyse te implementeer. Hierdie proses lei tot die implementering van 'n ondoeltreffende IT korporatiewe beheerstelsel. Die doel van hierdie studie is om 'n geïntegreerde beste praktykraamwerk te ontwikkel wat deur die direkteure en bestuur van 'n onderneming gebruik kan word om op beide 'n strategiese en operasionele vlak 'n doeltreffende IT korporatiewe beheermaatstelsel in plek te stel. 'n Geïntegreerde raamwerk is ontwikkel deur 'n volledige literatuurstudie uit te voer, gebaseer op 'n beste praktyk IT kontrole raamwerk, -model en -standaard en die gepaardgaande prosesse. Deur die toepaslike prosesse van hierdie kontrole raamwerk, -model en -standaard te kombineer en te belyn met 'n besigheid se besigheidsimperatiewe, word IT korporatiewe beheerbeginsels op 'n strategiese vlak in plek gestel. Die geïntegreerde raamwerk sluit riglyne in om goeie IT kontroles op 'n operasionele vlak te implementeer. Die kontrole tegnieke, wat verbind word met die gepaardgaande prosesse wat tydens die strategiese vlak geïdentifiseerd is, word geimplementeer asook die die toepaslike konfigurasie kontroles oor die verskeie toegangspaaie wat beïnvloed word deur 'n besigheids se besigheidsimperatiewe. Deur gebruik te maak van die ontwikkelde geïntegreerde raamwerk kan alle geaffekteerde IT risikos nou aangespreek word en 'n doeltreffende IT korporatiewe beheerstelsel in plek gestel word.
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Došková, Soňa. "Vykazování nehmotných aktiv podle českých účetních standardů, IFRS A US GAAP." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319437.
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The topic of the diploma thesis „Reporting of intangible assets in accordance with Czech Accounting Standards, IFRS and US GAAP“ is a determination and presentation of intangible assets under Czech Accounting Standards and two predominant accounting frameworks in use – International Accounting Financial Standards and US Generally Acepted Accounting Principles. The analytical part of thesis is focused on impacts in a particular entity which arise from different accounting treatment.
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Ďuricová, Lenka. "Vykazování nehmotných aktiv v různých účetních systémech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-319407.
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The Diploma Thesis deals with an intangible assets reporting in different accounting systems. The purpose of the Diploma Thesis is a comparison of intangible assets in accordance with International Financial Reporting Standards (IFRS), Czech and Slovak accounting rules. It presents the impact of the found problematic scopes on the relevance of data reporting in the concrete companies. It points out the necessity of harmonization of national accounting legislations.
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Albo, Rasmus. "God redovisningssed i redovisningsrätten : - revisorns ansvar." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-20168.
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Bakgrund: Bokföringslagen (1999:1078) och Årsredovisningslagen (1995:1554) är de två primära lagarna som finns inom området redovisning och revision. Dessa lagar är vad som kallas för ramlagar varför det förekommer hänvisningar i lagen till god redovisningssed. År 1976 myntades begreppet god redovisningssed (prop. 1975:104) sedan dess har god redovisningssed utvecklats med anledning av ett flertal myndigheter och organisationer. Uppsatsen fokuserar på tillgångsvärdering i relation till god redovisningssed. Vad som är intressant för uppsatsen är i de fall förenligheten med god redovisningssed blivit ifrågasatt av Skatteverket samt de fall det konstaterats att god redovisningssed inte förelegat och på vilket sett det påverkar revisorns ansvar. Syfte: Syftet är att belysa spänningen som uppstår mellan parterna i rättsprocesser vid skilda meningar om årsredovisningens förenlighet med god redovisningssed avseende tillgångsvärdering samt att belysa det ansvar revisorn bär när det görs gällande att god redovisningssed inte förelegat. Vidare syftar uppsatsen till att bidra med att klargöra vad som ansetts utgöra god redovisningssed vid tillgångsvärderingen och vilka ståndpunkter som varit mest centrala i perspektivet av prejudikatinstanser. Metod: Uppsatsen har genomförts med en kvalitativ metod. Vad som varit relevant är den text som återfinns i de rättsfall som utgör empirin däri det går att utläsa parternas tolkning, domstolens resonemang och avgörande varför dokument utgjort datakällan. Då rättsfall varit aktuella har även den traditionella rättskälleläran beaktats i syfte att kunna förstå de tolkningar som skett av domstolarna. Slutsats: Slutsatserna som presenteras i uppsatsen baseras på vad som framkommit av den använda analysmodellen i förhållande till respektive rättsfall. På så vis ges en skriftlig förklaring på vad som anses utgöra god redovisningssed vid tillgångsvärdering under vissa förutsättningar och omständigheter. Därtill beskrivs också vilket ansvar en revisor bär i fråga om felaktigheter vid utförandet av en revision. Bland samhälleliga och etiska aspekter lyfts ett resonemang kring redovisnings- och revisionsbranschen kopplat till förtroende.Background:The Accounting Act (1999:1078) and the Annual Accounts Act (1995:1554) are the two primary laws that exist in accounting and auditing. These laws are what are called framework laws, which is why there are references in the law to generally accepted accounting principles (GAAP). In 1976, the concept GAAP was coined (prop. 1975: 104) since then, GAAP has been developed due to several authorities and organizations. The thesis focuses on asset valuation in relation to GAAP. What is interesting for the thesis is in cases where the compatibility with GAAP has been questioned by the Swedish Tax Agency and in cases where it has been established that GAAP did not exist and in what way it affects the auditor's responsibility. Purpose: The purpose is to shed light on the tension that arises between the parties in legal proceedings in different opinions about the annual report's compatibility with good accounting practice regarding asset valuation and to highlight the auditor's responsibility when it is claimed that GAAP did not exist. Furthermore, the thesis aims to help clarify what is considered as GAAP in asset valuation and which positions have been most central in the perspective of the judicial body. Method: The thesis has been carried out with a qualitative method. What has been relevant is the text that is found in the legal cases that constitute the empirical data in which it is possible to read the parties' interpretation, the court's reasoning and deciding therefore documents have been the data source. As lawsuits have been relevant, the traditional doctrine of legal sources has also been relevant to understand the interpretations made by the courts. Conclusion: The conclusions presented in the essay are based on what has emerged from the analysis model used in relation to the respective legal case. In this way, a written explanation is given of what is considered as GAAP in asset valuation under certain conditions and circumstances. In addition, it also describes the responsibility an auditor bears in relation to errors in performing an audit. Among societal and ethical aspects, a reasoning about the accounting and auditing industry linked to trust is highlighted.
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Rubcova, Tatjana. "Prekių apskaita ir auditas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050524_161737-56219.
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The object of research – goods. The subject of research – accounting and audit. The purpose of research – to review and analyze the main peculiarities of accounting and audit of goods, to describe, analyze and interpretate the problems of accounting and audit of goods, to offer the solution of those problems. The main tasks: �� to analyze the organization of accounting of goods and main innovations regulation in accounting of goods; • to research the problems of rating and valuation of goods; • to analyze the peculiarities of methods of good’s sale; • to make a research in Lithuanian companies and to analyze practical use of methods of accounting of goods; • to set the problems of rating and valuation methods, principles of good’s sale and to set the purposes of chose of them in Lithuanian companies, to offer the solution of those problems; • to research the main tasks and procedures audit of goods; • to analyze the sequence of audit of goods; • to make verification of the audit of goods in N company; • to set the main problems of the audit of goods and offer the solution of those problems. The methods of research – logical analyze, synthesis, comparison, observational and descriptive methods. Analyzing economic, scientific and law literature and making an empirical research in Lithuanian companies, it is set the particularities and peculiarities of accounting ant audit of goods, main problems of the audit of goods and solution of those problems.
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Van, Staden Leani. "Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa / Leani van Staden." Thesis, North-West University, 2011. http://hdl.handle.net/10394/4636.
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The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just be taking place for the sake of convergence, and that the end result might not necessarily lead to more comparative and cost effective information. When specifically considering the convergence of the two borrowing costs standards (SFAS 34 and IAS 23), it is clear that differences remain even after their convergence, and therefore it does not promote comparability. The revision of IAS 23 might actually have been more costly and less beneficial, rather than the other way around. The first article in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are not that noticeable in practice. Participants in this study also seemed to agree that the application of IAS 23 is fairly difficult. Delving deeper into the technical aspects of IAS 23, a number of questions also arise relating to its application. This appears to be substantiated by the findings in the second article where instances were identified where the opinions of the participants relating to, for instance, what would be regarded as a 'substantial period of time', were divided. Differences relating to the above above
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may lead to one person capitalising borrowing costs, while another in the same situation would not. On the upside, a few instances were identified where participants were not as divided in their views. Therefore, although there appear to be some uncertainties within IAS 23, there are fewer than one would have expected.
In summary, the revised IAS 23, in other words, the mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful information obtained.Thesis (M.Com. (Accountancy))--North-West University, Potchefstroom Campus, 2011.
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Silva, Wilson Xavier da. "Reconhecimento de receitas nos hospitais gerais da região de Sorocaba." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/1492.
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Previous issue date: 2012-05-10The financial statements provide the financial position of an entity and, when prepared, current uniform accounting methods and criteria should be followed and equity changes must be recorded according to the accrual schedule of accounting which requires that revenues, costs and expenses must always are simultaneously recorded in accounting when they are correlated. The reconciliation process of accounting standards, which began in Brazil in 2005 with the creation of the Accounting Pronouncements Committee - CPC, depends more on the counter s judging criteria and professional ability to interpret for accounting records. The revenue is recognized when it is probable that future economic benefits will flow to the entity and these benefits can be reliably measured, otherwise you should not promote the registration of such revenues. The main objective of this research was to determine how and at what time, qualified general hospitals, the Sorocaba regions recognize the revenue for services rendered but not yet billed, analyzing in this way, the observance of the accrual schedule. The survey consisted of 32 general hospitals in Sorocaba, with a sample accessibility that totaled 10 hospitals. This is a research approach with both qualitative and quantitative, descriptive of the type developed by a field survey using the questionnaire as an instrument of data collection, applied with the accounting profession. The results show that the hospitals surveyed negatively affect the competence regime in relation to revenue recognition, leading to the conclusion that its financial statements are affected by the failure of the accrual schedule and that there is no uniformity in the financial statements. A proposed accounting, accounting practices to meet, presented following the end of this dissertation
As demonstrações contábeis fornecem a situação patrimonial e financeira de uma entidade e, ao serem elaboradas, devem observar métodos e critérios contábeis uniformes no tempo, para registrar as mutações patrimoniais segundo o regime de competência que determina que as receitas, os custos e despesas sejam registrados pela Contabilidade, sempre simultaneamente quando se correlacionarem, observando o fato gerador. Com o processo de harmonização das normas contábeis, iniciado no Brasil em 2005 com a criação do Comitê de Pronunciamentos Contábeis (CPC), os registros contábeis passaram a depender mais do critério de julgamento profissional e da capacidade de interpretação do contador. A receita é reconhecida quando for provável que benefícios econômicos futuros fluam para a entidade e esses benefícios se tornem confiavelmente mensurados, caso contrário não se deve promover o registro de tais receitas. O principal objetivo deste estudo, mais especificamente da pesquisa, foi verificar como, e em qual momento, os hospitais qualificados como gerais, da região de Sorocaba reconhecem as receitas, analisando a observância ou não do Regime de Competência. A pesquisa foi composta por 32 hospitais gerais da região de Sorocaba, com uma amostra por acessibilidade que totalizou 10 hospitais. Trata-se de uma pesquisa com abordagem tanto qualitativa quanto quantitativa, do tipo pesquisa descritiva, desenvolvida por meio de uma pesquisa de campo com utilização do questionário como instrumento de coleta de dados, aplicada junto a profissionais de contabilidade. Os resultados evidenciaram que em 7 hospitais pesquisados não é aplicado o regime de competência, no que concerne ao reconhecimento das receitas, pois basicamente o registro é feito no momento em que o faturamento é enviado (por meio da emissão da nota fiscal) levando à conclusão de que não há uma uniformidade nos registros das receitas. Uma proposta de contabilização, visando atender as práticas contábeis, segue apresentada ao final desta dissertação
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Martinez, Adriana Lotze. "Aprovados, mas...capacitados? um estudo sobre princípios versus regras nos exames de suficiência e em provas de concursos públicos." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-21062017-114834/.
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Em uma sociedade cada vez mais complexa e sofisticada, e em nosso contexto com especial atenção às relações empresarias e econômicas, há cada vez menos espaço para um olhar ancorado em representações estanques. Por conta disso, e com o advento das International Financial Reporting Standard (IFRS) no Brasil, suportada pela Lei n° 11.638/07, iniciou-se uma nova visão contábil priorizando evidenciação mais refinada visando refletir mais fidedignamente as transações das empresas. Talvez o que melhor simbolize esse novo enfoque seja o viés principiológico das IFRS. Entretanto, a inquietação surge quanto a um ponto específico de sua efetiva implementação na sociedade. Se o incentivo ou o direcionamento das avaliações que o recém-egresso se submete em relação ao seu conhecimento contábil, tanto no exame de suficiência como na busca por colocação no mercado de trabalho via concurso público, poderia estar desalinhada aos novos ideais buscados pelas IFRS por meio dos princípios. Com base na teoria da avaliação, Preskill e Torres (1999) alertam que a avaliação precisa integrar o aprendido à prática da sociedade. Da mesma forma, Patton (1997) relembra que é fundamental que o avaliador enfrente o desafio de fazer avaliações que sejam correlacionadas em sua aplicação e úteis. Com a vinculação da nova visão principiológica com a teoria da avaliação, através das definições apresentadas pelos autores acima, foi então analisado, utilizando-se do método Delphi, se as provas de credenciamento contábil e as provas dos principais concursos públicos federais têm utilizado em maior número as questões principiológicas. Os resultados, porém, evidenciaram o contrário, mostrando que há uma maior cobrança de regras nas provas analisadas, ou seja, nestes exames, ainda existe a predominância do modelo regramental apenas sob o manto das IFRS. Deste modo, percebe-se uma possível existência de descompasso entre os ideais relacionados às IFRS e o direcionamento indutor das avaliações de recém-egressos e de profissionais da área contábil.In an increasingly complex and sophisticated society, and in our context with special attention to business and economic relations, there is lesser space for an anchored view in stationary representations. In this regard, and with the advent of the International Financial Reporting Standard (IFRS) in Brazil, supported by Law No. 11,638 / 07, a new accounting approach was initiated prioritizing disclosure that is more refined in order to reflect more accurately corporate transactions. Perhaps, what best symbolizes this new approach is the principles bias of IFRS. However, the concern arises related to a specific point of its effective implementation in society. If the incentive or direction of the assessments that a new graduate undergoes in relation to his / her accounting knowledge, both in the professional entry exam and in the search for placement in the job market (civil servant), could be misaligned with the new principle ideals defended by IFRS. Based on evaluation theory, Preskill and Torres (1999) warn that evaluation needs to integrate learning and society practice. Similarly, Patton (1997) recalls that it is critical that an evaluator faces the challenge of making evaluations that are correlated in their application and useful. By linking this new principiological vision with evaluation theory, through the definitions presented by the authors above, professional entry exams and tests as part of civil servant selection have been analyzed by Delphi method to find out if they have used principiological questions in larger numbers. The results, however, indicate the opposite idea. They showed that there is a bigger charging of rules in the tests that were analyzed, in other words, there is still a predominance of the rule model with a single difference: now under IFRS cloak. Thus, there is a possible existence of mismatch between the ideals related to IFRS and the inductive orientation of the assessment directed to new graduates and professionals in the accounting area.
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Zachar, Dávid. "Vliv aplikace českých účetních předpisů a IFRS na analýzu finanční výkonnosti firmy ČD Cargo." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-166017.
Full textAbstract:
This study sought to analyze and compare financial statements prepared in accordance with IFRSs and Czech accounting principles of the company ČD Cargo focusing on the impact of the results of the financial analysis. Basic characteristics of IFRSs and Czech accounting principles are defined and described in the thesis. Emphasis is placed on the most contrasting rules of the systems. Different methods of financial analysis, their use, and informative value are characterized in the next section. Consequently, the methods have been applied and the results are shown with differences based on specific accounting harmonization. The aim is not only to show different results of the financial analysis, but to also explain the reasons behind the differences, based on the applied rules.
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Karabut, Vitaliy. "ADOPTION OF IFRS BY ENTITIES IN CONSUMER PRODUCTS INDUSTRY." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264423.
Full textAbstract:
The goal of the master's thesis is to prepare the opening statement of financial position according to the International Financial Reporting Standards. The theoretical part commences with the analysis of the current regulation of IFRS in the Czech Republic. Then follows the explanation of conditions and reasons for transition to IFRS. In the end of the theoretical part, the process of transition is explained as well as the application of IFRS 1. The practical part deals with the detail analysis of the individual line items of the statement of financial position according to the Czech GAAP. There also analyzed the relevant regulation of individual line items according to IFRS as well as performed adjustments required from the entity in order to transition to IFRS.
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Backsmann, Till. "Immaterielle Vermögenswerte in Konzernbilanzen nach international anerkannten Rechnungslegungsgrundsätzen /." Münster : Lit, 2003. http://www.gbv.de/dms/zbw/369169263.pdf.
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Kubínová, Adéla. "FORMOVÁNÍ A VÝZNAM PRAVIDEL pro účtování a vykazování." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205424.
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This thesis deals with accounting issue regarding the rules for accounting and reporting. The fundamental part is a characteristic of generally accepted accounting principles, their forming and importance in the international financial scale. The aim of the thesis is to describe the process and conditions of the development of these principles and illustrate the impact of breaching of selected fundamental assumptions on the financial statements.
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Dolejší, Veronika. "Vykazování výnosů ve vybraných účetních úpravách." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72023.
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This diploma thesis deals with revenue recognition in acconrdance to International Financial Reporting Standards IFRS and american Generally Accepted Accounting Principles US GAAP. Furthermore, it is focused on convergence project, called Revenue Recognition Project. This will result to standard Revenue from Contracts with Customers. Expected issue period is the end of 2011. The goal of this thesis is to analyze and assess the current situation in chosen accounting systems.