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Published: 4 June 2021
Last updated: 10 March 2023

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1

Ďurišková, Lucie. "Reporting podle US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3563.

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Práce popisuje americké účetní standardy US GAAP, jejich koncepční rámec a z čeho vychází povinnost české účetní jednotky podle nich vykazovat. Dále porovnává české účetní standardy vs. US GAAP a IFRS vs. US GAAP. Praktická část práce je zaměřena na nastínění procesu reportování české firmy podle US GAAP.
2

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.

3

Keller, Kalina. "Finanzwirtschaftliche Analyse von US-GAAP-Jahresabschlüssen /." Frankfurt am Main [u.a.] : Lang, 2007. http://www.gbv.de/dms/zbw/546438474.pdf.

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4

Keller, Kalina. "Finanzwirtschaftliche Analyse von US-GAAP-Jahresabschlüssen /." Frankfurt am Main ; Berlin ; Bern ; Wien [u.a.] : Lang, 2006. http://www.gbv.de/dms/zbw/518644170.pdf.

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Schlaak, Wolfgang Amadeus Dietrich. "Das Stichtagsprinzip im Jahresabschluss nach HGB, IFRS, UK GAAP und US GAAP /." Göttingen : Cuvillier, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013223041&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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6

Brecht, Angelika. "Die erfolgswirtschaftliche Analyse von US-GAAP-Abschlüssen /." Hamburg : Kovač, 2002. http://www.gbv.de/dms/zbw/352936770.pdf.

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7

Wienken, Robert. "Latente Steuern in Unternehmenszusammenschlüssen nach US-GAAP /." Frankfurt am Main [u.a.] : Lang, 2003. http://www.gbv.de/dms/zbw/361120958.pdf.

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8

Polaková, Dorota. "Sestavení konsolidované účetní závěrky podle US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264696.

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This diploma thesis deals with the preparation of consolidated financial statements in accordance with the US GAAP. It briefly describes the development of the US GAAP and organizations working with the FASB. Afterward, it mentions the US GAAP and the IFRS key standards concerned with the consolidated financial statements. For appropriate recognition of the investment, it is necessary to determine conditions under which the entity controls another entity. This thesis focuses on full consolidation method and equity method. For better understanding of the area, practical examples are included. This thesis aims to define the general principles and rules applicable to the preparation of consolidated financial statements in accordance with the US GAAP and also to compare specific areas to the IFRS.
9

Daub, Sebastian. "Rückstellungen nach HGB, US GAAP und IAS /." Baden-Baden : Nomos, 2000. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=009061275&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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10

Kačur, Branislav. "Impairment nefinančných aktív podľa IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-162570.

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This thesis deals with the requirements of how to approach the issue of testing the value of assets in accounting and recognition of an impairment loss under IFRS and U.S. GAAP. The main objective was to create a comprehensive view of this specific area, eventually determine differences in accounting and reporting between IFRS and US GAAP. There is mostly characteristic of IAS 36 Impairment of Assets and SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets, which specify when and how to entity test, identify, report impairment loss. The work also describes the basics of valuation of assets, mainly deals with the measurement by using historical cost and fair value.
11

Sedláček, Petr. "Analýza dopadů nových pravidel IFRS / US GAAP pro leasingy." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207048.

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This diploma thesis is focused on new standard IFRS 16 Leases and on new US GAAP codification ASC 842 Leases. It compares basic principles from old and new regulation. In the second part it analyzes impacts of transition to new accounting rules through comparing real accounting statements of three companies, issued in compliance with IAS 17 or ASC 840, with statements adjusted for impacts of new accounting standards.
12

Ko, Johnny. "IFRS: A Detailed Look at Progress in the United States." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/132.

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This paper will examine the history of international accounting that eventually led to the adoption of IFRS in the European Union. It will have an in depth analysis of IFRS and what it may mean for the United States should there be an adoption or a convergence. It will also comment on what needs to be considered in the convergence or adoption process.
13

Piña, Garau Catalina. "Convergencia de los US GAAP con las NIIF del IASB." Doctoral thesis, Universitat de les Illes Balears, 2016. http://hdl.handle.net/10803/458882.

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En la presente tesis, se revisa la problemática conceptual e institucional de la convergencia contable, especialmente en referencia a los organismos llamados a representar un rol más activo en la escena contable internacional, es decir, el organismo regulador internacional IASB (International Accounting Standards Board), el organismo regulador en los Estados Unidos, la FASB (Financial Accounting Standards Board) y el organismo supervisor del mercado de capitales en Estados Unidos, la SEC (Securities Exchange Comission). En el contexto de la contabilidad financiera, el término convergencia se define como el proceso de armonización de las normas contables emitidas por diferentes organismos reguladores. Un ejemplo es el de las Normas Internacionales de Información Financiera (NIIF) y las normas contables de los Estados Unidos (US GAAP). El objetivo del proceso de convergencia es el de producir un conjunto de normas contables comunes de alta calidad con la finalidad de mejorar la uniformidad, la comparabilidad y la eficiencia de los estados financieros elaborados por las empresas. En sentido amplio, el término de convergencia internacional se define como el proceso mediante el cual el organismo regulador internacional (International Accounting Standards Board, IASB) y los organismos reguladores nacionales unifican sus respectivas normativas contables para lograr una normativa contable global. En contraposición a la convergencia internacional, puede hablarse a su vez de convergencia nacional. Esta se define como la adopción de la normativa internacional por parte de una jurisdicción. Por ejemplo, el Accounting Standards Board (ASB) del Reino Unido trabaja en la convergencia de su normativa contable con la del IASB. Las dos formas de convergencia, internacional y nacional, se encuentran estrechamente relacionadas entre sí. El IASB trabaja con un país para converger las NIIF con su normativa contable local, lo cual genera implicaciones para la convergencia nacional de la normativa local del resto de países con las NIIF. Por su parte, España constituye un claro ejemplo de convergencia nacional, en el sentido de que, los cambios en las NIIF deben afectar a la normativa contable española, si se pretende dar continuidad a la alineación con las NIIF revisadas como consecuencia del proceso de convergencia con los US GAAP. . Contenido de la investigación El presente trabajo tiene por objeto: primero, el análisis del proceso de convergencia de las NIIF y los US GAAP; segundo, la descripción de los respectivos roles de los principales actores, el IASB y la FASB; y, tercero, el estudio de los principales proyectos normativos elaborados en el marco del proceso de convergencia. Para ello se abordan los motivos propiciatorios del proceso de convergencia, cuáles son los objetivos y las consecuencias para la práctica contable a nivel mundial. Especial interés reviste el fenómeno de expansión de las NIIF en las últimas décadas a través de las principales economías mundiales, ya sea mediante la simple adopción de las NIIF o bien mediante la convergencia de la normativa contable propia. Por último, a lo largo de la tesis se subraya la enorme relevancia del proceso de elaboración de las NIIF y los mecanismos de cumplimiento (enforcement) como garantía de emisión de normas contables de alta calidad. . Conclusión Primera.- El proceso de convergencia de la normativa contable de IASB y FASB, que se desarrolla a partir del Acuerdo de Norwalk y del Memorandum of Understanding, ha ido avanzando gradualmente, no exento de dificultades, dada su complejidad. La SEC ha estudiado la posibilidad de exigir o permitir las NIIF estableciendo una hoja de ruta al efecto. De momento, las NIIF están permitidas a las compañías no americanas sin reconciliación con los US GAAP. En diez años se han limado la mayoría de las asperezas, aunque todavía queda lejos la plena consecución de los objetivos consignados en la agenda. La incertidumbre con respecto a la adopción de las NIIF en los EE.UU. añade si cabe todavía mayor urgencia a la conclusión de los diferentes proyectos. Segunda.- En las nuevas disposiciones se observan pequeñas diferencias entre las NIIF y los US GAAP, aunque en ciertos sectores de actividad pueden ser más significativas (por ejemplo, en el sector financiero). Las NIIF continúan en su tradición de ofrecer demasiadas opciones en contraposición a los US GAAP. Todavía persiste la antigua polémica de los “principios versus reglas”, aunque el marco conceptual sea el mismo. En los desarrollos normativos del FASB se tienden a sustituir los principios por reglas concretas que resuelven los problemas de las empresas puesto que les dan mayor seguridad. Tercera.- En la última década las NIIF se han convertido de hecho en las normas globales de la información financiera. Su calidad ha sido refrendada por su utilización en los mercados de las economías desarrolladas y en vías de desarrollo. La perspectiva de unas normas contables globales es compartida en prácticamente todos los países del mundo. Hoy en día, más de 100 países exigen el uso de las NIIF a las entidades con cotización oficial, mientras que otras jurisdicciones permiten su uso en ciertas circunstancias. Todavía no ha llegado el momento de la adopción total y completa. Cuarta.- A parte de los países miembros de la UE, la mayoría de las otras jurisdicciones que requieren o permiten las NIIF a sus compañías nacionales no exigen el trámite de aprobación (endorsement) de las NIIF nuevas o modificadas, incluyendo las interpretaciones, para su incorporación al ordenamiento jurídico interno. En la UE el proceso de aprobación implica a una combinación de instituciones gubernamentales y profesionales. Quinta.- La expansión de las normas globales se ha visto propiciada por el apoyo público de organismos internacionales tales como el G20, el Banco Mundial, el Fondo Monetario Internacional, el Comité de Basilea, la Organización Internacional de Supervisores de Mercados de Valores (IOSCO) y la Federación Contable Internacional. La convergencia a las NIIF constituye un intento por frenar el poder normativo tradicional de los US GAAP. Sexta.- A pesar de los avances realizados en el proceso de convergencia, existen una serie de factores que pueden afectar negativamente. Entre estos factores se pueden citar: – Las reacciones de las partes interesadas. Hasta el momento, la SEC y la Comisión de la Unión Europea están contribuyendo decisivamente al éxito del proceso de convergencia. Ahora bien, un cambio de orientación en cualquiera de estas dos organizaciones puede perjudicar seriamente el proceso. – Un factor estrechamente relacionado con el anterior es el funcionamiento de los mecanismos de adopción implantados en los distintos países. En el caso de la Unión Europea, el procedimiento de adopción puede retrasar, e incluso llegar a impedir, la convergencia. Valga como ejemplo lo sucedido con la IFRS 8 sobre información por segmentos, norma emitida por el IASB para converger con el FASB, cuya adopción por parte de la Unión Europea se retrasó debido a las reacciones adversas suscitadas. – También existe siempre el riesgo potencial de que ambos reguladores adopten decisiones divergentes en mayor o menor grado. Un ejemplo de estas situaciones serían las diferencias existentes en el modelo de deterioro propuesto en la NIIF 9 y los US GAAP. -Pueden producirse retrasos o incumplimiento en el programa de convergencia fijado dentro o fuera del MoU. Es el caso del proyecto de marco conceptual, en el que ambos reguladores se comprometieron a trabajar. Todavía no se ha hecho público el calendario previsto por FASB, mientras IASB ya ha publicado un borrador expositivo (2015). - Por último, conviene tener presente que el programa recogido en el MoU se centra en aquellas áreas en las que la convergencia parece más sencilla de conseguir y deja para más adelante aquellas otras más problemáticas, tales como los instrumentos financieros. Por tanto, a medida que se avanza en el proceso, ambos reguladores contables deben hacer frente a mayores dificultades desde un punto de vista técnico. Séptima.- A pesar de los riesgos e incertidumbres derivados de los factores indicados en los párrafos anteriores, a día de hoy se puede afirmar que, efectivamente, el programa de convergencia es una prioridad estratégica para los dos principales reguladores contables. Están trabajando para hacer sus normas compatibles, para elaborar normas comunes y para coordinar sus programas de trabajo. Además, los dos reguladores, y otras partes interesadas con gran peso, como la SEC o la Comisión de la Unión Europea, se han comprometido públicamente a colaborar para que el proceso de convergencia se complete con éxito. Es decir, existen expectativas fundadas de que, en el medio plazo, se consiga contar con un único marco contable de referencia utilizado a nivel global, aunque parece difícil que en ese período el IASB se convierta en el único regulador mundial. Los cambios en el poder económico –avance de China- determinarán la evolución de la convergencia.
14

Petersson, Jonas, and Erik Sandström. "US GAAP redovisning : en vägledning för omräkning av svenska redovisningsprinciper." Thesis, Linköping University, Department of Management and Economics, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-755.

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Bakgrund: På senare tid har det blivit allt vanligare att svenska företag söker notering på utländska länders börser. En börsnotering i USA innebär nya redovisningskrav för de svenska företagen. Detta följerav att svenska och amerikanska redovisningsprinciper skiljer sig åt. För att säkerställa att utländska företags finansiella redovisning kan förstås av amerikanska investerare samt jämföras med inhemska företags räkenskaper ställer Securities and Exchange Commission (SEC) krav på att de utländska företagen omräknar sin ordinarie finansiella information till amerikanska redovisningsprinciper. Då kunskap om US GAAP är ovanlig bland svenska redovisare kan denna omräkning innebära problem.

Syfte: Syftet med uppsatsen är att skapa en vägledning för hur svenska företag i samband med en notering i USA ska omräkna en svensk årsredovisning till amerikanska redovisningsprinciper. Detta ska göras genom att behandla skillnader i svensk och amerikansk redovisningspraxis samt genom att studera hur svenska företag noterade i USA går tillväga vid denna redovisning.

Genomförande: Vägledningen bygger på en behandling av skillnader mellan svenska och amerikanska redovisningsprinciper, en studie över hur fem svenska företag noterade i USA administrativt och organisatoriskt går tillväga vid omräkningsprocessen, samt en praktisk omräkning i ett fingerat bokslut. Studien av företagen grundar sig på intervjuer med ansvariga för omräkningen på respektive företag.

15

Lövgren, Josefine, and Linn Jörtner. "IFRS vs. US GAAP : - En komparativ studie av immateriella tillgångar." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31274.

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The growing globalization within the business world and of capital market are contributing to a need of further harmonize accounting practices. This is because the differences in the accounting rules created differences in the financial outcomes. In 2005, all members within EU decided to move from a rule-based framework to a principle-based framework. A transition to the international regulations, International Financial Reporting Standards (IFRS), created better conditions for companies and stakeholders. With the aim to minimize the discrepancies in accounting practices, the European standard setting body, IASB aligned with the American standard setting body, FASB in a harmonization project to create a common and harmonized framework. The project started in 2002, and IASB and FASB corporation towards a common goal of an improved comparability of the financial statements by a uniform set of accounting standards. The purpose of this dissertation is to analyze the similarities and differences between IASB:s and FASB:s accounting for intangible assets and their attitude to the developments in the international harmonization process. We have conducted a study to what extent the different standards are harmonized in relation to each other. To fulfill this purpose the study has been performed from an abductive approach with a comparative design where we have classified different quots from each framework. The character of the analysis is qualitative and we chose to study four areas within each framework fair value, useful life, depreciation and impairments. Based on the information from the economic literature and scientific articles we used the dimensional theory to demonstrate how harmonized the standards are in relation to each other. The results show that there has been a harmonization between the IASB:s and FASB:s rules, however, disparity remain in terms of cultural and institutional differences. The analysis shows that IFRS:s are more rule-based than principle-based compared to US GAAP in terms of intangible assets. We think that a standard should include both rules and principles.
Det sker en ständig globalisering inom företagsvärlden, inte minst inom kapitalmarknadsområdet. I denna process har skillnader mellan regler kring olika redovisningssystem inte följt med i samma takt. Skillnader mellan olika redovisningssystem har påvisats skapa skillnader i finansiella utfall. Denna företeelse har i sin tur framkallat ett behov av att skapa ett harmoniserat redovisningssystem. År 2005 beslutade sig därför samtliga medlemsländer inom EU att en övergång från ett regelbaserat regelverk till ett alltmer principbaserat regelverk skulle äga rum. Övergången till det internationella regelverket, International Financial Reporting Standards (IFRS), skulle hjälpa till att skapa de förutsättningar som krävdes för en samstämmighet inom området. Konceptet riktade sig främst mot företag och intressenter som var verksamma på den internationella marknaden. För att praktiskt kunna minimera redovisningsskillnader mellan olika redovisningssystem ingick den internationella normgivaren IASB, tillsammans med den amerikanska normgivaren FASB, i ett konvergeringsprojekt. Syftet var att skapa ett gemensamt och harmoniserat regelverk. Projektet mellan IASB och FASB inleddes år 2002 för att arbeta mot ett gemensamt mål om en förbättrad jämförbarhet mellan de finansiella rapporterna. Syftet med studien är att undersöka och analysera skillnaderna mellan IASB:s och FASB:s hantering av immateriella tillgångar, samt hur de ställer sig till utvecklingen inom den internationella harmoniseringsprocessen. Utifrån detta syfte har vi valt att genomföra en kvalitativ studie då vi anser att denna forskningsform ger oss möjligheten till att besvara våra forskningsfrågor. I vår undersökning har vi studerat i vilken grad de olika standarderna harmoniserar med varandra. För att uppfylla syftet har studien genomförts utifrån en abduktiv ansats, med en komparativ design, där vi har klassificerat utdrag från vardera regelverk. Vi har utgått från en kvalitativ undersökningsansats där fyra områden valts ut och analyserats. Områdena består i redovisning av verkligt värde, nedskrivningar, avskrivningar och nyttjandeperiod. Utifrån ekonomisk litteratur och vetenskapliga artiklar, har vi med hjälp av dimensionsteorin, kunnat visa i vilken mån regelverken är harmoniserade. Resultatet visar att det har skett en harmonisering mellan IASB:s och FASB:s regelverk, dock kvarstår det kulturella och institutionella skillnader. Analysen visar att IFRS är mer regelbaserad än principbaserad i förhållande till US GAAP vad det gäller immateriella tillgångar. Slutsatsen motsäger alltså den generella bilden av att US GAAP är regelbaserad och IFRS är principbaserad. Slutligen går utvecklingen inom harmoniseringen mot att utövaren får användning av sitt professionella omdöme och att regleringarna blir mer klara och flexibla. Enligt vår mening är det mest effektivt att en standard innehåller både regler och principer.
16

Funďová, Lucia. "Analýza rozdílů aplikace IFRS a US GAAP v ocelářském odvětví." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197665.

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The diploma thesis is devoted to the problem of the modern world of differences among two of the most important standards in the world of financial accounting and reporting: IFRS and US GAAP. The main focus was on comparing and searching for the possible differences on the financial reports of US Steel, which has its basement in the USA and it is using US GAAP standards and its subsidiary in Slovakia using IFRS, within the steel sector. The concrete financial statements were analysed by the tools of financial analysis. Hypothetical scenarios were made on the basis of the results, which could have occurred during the decision making process and which were influenced by the differences among the applied standards. The main goal and important thought of the thesis was to indicate to a reader, in which state the convergence between these two standards is and which differences need to be eliminated to make standards equal in giving the view on the financial statements and financial decision making of each company.
17

Bošková, Tereza. "Finanční vykazovaní stavebních smluv podle ČÚS, IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360537.

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This diploma thesis deals with specifics for reporting of construction contracts in financial statements according to czech accounting regulations, IFRS and US GAAP. These are contracts that are custom-made, so they are not serial production and they are long-term, so most of their production goes into more accounting periods. In 2018, new Standards for Recognition of Revenue from contracts with customers IFRS 15 and ASC 606 will enter into force. The aim of the thesis is to characterize individual approaches to the reporting of revenues from construction contracts with a focus on the specifics in this sector and their comparison. To achieve this goal, a comparison method will be used. The thesis is divided into the theoretical and practical part. The theoretical part describes requirements and aspects related to building contracts, individual accounting standards including new revenue standards. In the practical part, an example is illustrated that shows a different approach to reporting revenue from these contracts in accordance with Czech accounting regulations and IFRS or US GAAP and comments on the changes that may occur through the application of new standards. At the end of the thesis, individual approaches are compared.
18

Wirth, Oliver. "Die Bilanzierung von Mehrkomponentengeschäften nach HGB, IFRS und US-GAAP /." Wiesbaden : Gabler, 2009. http://d-nb.info/996031618/04.

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19

Presottin, Matteo <1995&gt. "DISCLOSURE OF INTERESTS IN OTHER ENTITIES: IFRS VS. US GAAP." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15920.

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Over the last two decades, poor corporate disclosure has been one of the major factors contributing to the bankruptcy of companies involved in some scandals and to the financial distress of capital markets. Disclosure, thus, is important, and this dissertation in particular focuses on a specific area of disclosure, that is on that relating to the interests of a reporting entity in such entities as subsidiaries, off-balance sheet entities, and equity-method investees. A comparison between IFRS and US GAAP in this respect is made, and such comparison is primarily based on the provisions of the standards issued by the relevant authorities. The main aim is to assess the extent of disclosure requirements in each of the two sets of standards and so to infer this way which one out of the two provides the most extensive requirements. Finally, an analysis of a sample of financial statements is made, on the one side, to try to verify the correct application of the relevant standards, and on the other, to assess also the form over the substance of such disclosure.
20

MESSAGGI, SILVIA. "Omogeneità e differenziazioni nella convergenza IAS/IFRS e US GAAP." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2011. http://hdl.handle.net/10281/19096.

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Dopo una breve esposizione delle teorie internazionali di classificazione dei bilanci, il lavoro si propone di analizzare le principali omogeneità e differenziazioni esistenti tra i principi contabili internazionali IAS/IFRS e i principi contabili statunitensi US GAAP nel progetto di convergenza tra i due corpi di principi contabili.
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Roe, Jana. "Non-accounting Aspects of IFRS Implementation in the USA." Doctoral thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199090.

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In the last 20 years, IASB IFRS has been promoted as the IFRS has been adopted by many major economies as for financial reporting and is poised to become even more widely accepted and used in the near future, with the main objective of unifying world financial reporting by making statements more comparable. The second key player in the field of financial reporting is US GAAP, used by American publicly traded companies, accounting roughly for approximately one-third of the world's capitalization. Although many countries, in concluding members of the EU, have accepted IFRS without significant changes to their existing financial reporting standards or their infrastructure, SEC in the USA has lead a long process of convergence with IFRS from the technical side and also the regulators and general environment has been preparing for the change, with the aim of ensuring smooth and successful transition, resulting in a higher quality of IFRS adoption. The main problem, which leads to the research presented in this dissertation is whether to approach international accounting harmonization from the top-down or bottom-up. The main objective of the dissertation is was to contribute to the analysis of the significance of the impact of non-accounting (environmental) factors on financial reporting quality, specifically the adoption of IFRS. The dissertation accomplishes the main goal by utilizing the survey method of analysis to accumulate research to date, analyze available evaluation methods and to describe the control environment, USA. The second stage of the analysis involves constructing a comprehensive evaluation model, which enables a comprehensive analysis of the relationship between environment and financial reporting. The model developed in the dissertation is intended for use by researchers for a comprehensive, inter-disciplinary, empirical study of the environmental effects on financial reporting.
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Schaellibaum, Riccarda. "Konvergenz von IFRS und US-GAAP bei der Bilanzierung immaterieller Werte." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00638742002/$FILE/00638742002.pdf.

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Pfauth, Andreas. "Goodwillbilanzierung nach US-GAAP Kapitalmarktreaktionen auf die Abschaffung der planmässigen Abschreibung." Wiesbaden Gabler, 2007. http://d-nb.info/985772670/04.

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Harth, Hans-Jörg. "Die Bilanzierung von Aktienoptionen und anderen unternehmenswertorientierten Entlohnungsmodellen nach US-GAAP /." Herne [u.a.] : Verl. Neue Wirtschafts-Briefe, 2003. http://www.gbv.de/dms/zbw/36681074X.pdf.

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Pfauth, Andreas. "Goodwillbilanzierung nach US-GAAP: Kapitalmarktreaktionen auf die Abschaffung der planmäßigen Abschreibung /." Wiesbaden : Gabler, 2008. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016267808&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Hsu, Hsiao-Tang. "Comparison of Long-Lived Asset Impairments under US GAAP and IFRS." Diss., Temple University Libraries, 2014. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/242160.

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Business Administration/Accounting
Ph.D.
In this dissertation I investigate and compare the impairments of long-lived operating assets under US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS) from different perspective, including the informativeness, determinants, and market valuation of asset impairments. A firm invests in long-lived operating assets with the expectation of generating future benefit. The decision or recognition of asset impairments implies such future benefit is expected to be lower than originally estimated. US GAAP and IFRS both require the recognition of impairment losses but their standards and accounting approaches are different in several ways. These distinctions raise the question whether the reported long-lived asset impairments under US GAAP and IFRS are comparable and motivate this dissertation. I investigate the predictive ability of reported asset write-offs for firms' future performance and find negative associations suggesting the informativeness of impairment losses. But such informativeness depends on the type of assets impaired, the accounting standards adopted, and the institutional characteristics. In general, aggregate impairments are persistently associated with future performance under IFRS but not US GAAP. The impairments of tangible assets have more predictive ability than those of intangibles. For IFRS adopters, enforcement takes a more important role in determining the informativeness of asset impairments than legal origins. I also examine the determinants and attributes of asset impairments under US GAAP and IFRS. I find both of them reflect certain economic factors and reporting incentives. Under US GAAP asset impairments strongly reflect GDP growth, unemployment rate, industry-trend and reporting incentives, including taking a big bath and income smoothing. Under IFRS the impairments reflect most economic factors but less reporting incentives. However, when enforcement is low in IFRS countries, firms tend to manage earnings through asset write-offs. I further address the market valuation of asset write-offs under US GAAP and IFRS. The reporting of asset impairments improves the explanatory power of accounting information for equity prices under IFRS but not US GAAP, especially when enforcement is high. The associations between asset write-offs and equity prices under IFRS in high enforcement countries are significantly different from those under US GAAP, implying investors weigh reported impairments under IFRS. I also use stock returns as an alternative metric of market valuation. Under US GAAP, asset write-offs are negatively associated with past, current, and future stock returns. Under IFRS in high enforcement countries the effects of impairment loss concentrate on past and current stock returns. The results of comparisons suggest asset write-offs under US GAAP and IFRS are not totally comparable from a market perspective. This dissertation contributes to literature on special items, impairment accounting, and reporting under IFRS. It is also related to the comparability of financial reporting under US GAAP and IFRS. While studies have compared overall properties of the two standards, examining the differences in a specific accounting area is also important as U.S. SEC express concern about the convergence of different accounting standards and whether U.S. should incorporate IFRS into its financial reporting systems.
Temple University--Theses
27

Karľa, Tomáš. "Prezentace dlouhodobých hmotných aktiv v účetních závěrkách dle IFRS / US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72031.

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Purpose of this work is to describe long-termed tangible assets in compliance with IFRS and U.S. GAAP and compare their individual elements using financial statements of The Coca-Cola Company and Coca-Cola HBC. Part of this work will focus on ongoing convergent process. Specifity of agriculture (IAS 41) is not an object of this work.
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Trnka, Martin. "Komparace dlouhodobého majetku v IFRS, US GAAP a české účetní legislativě." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76726.

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The diploma thesis compares different accounting methods in the three accounting systems in the long-lived assets area. The dominant accounting system in the thesis is the IFRS. In the first part long-lived assets are described according IFRS. The US GAAP and Czech accounting law are shown only main differences. The diploma thesis describes and explains the cause of differences between all three systems and shows the impact on the financial statements. In the second part of the thesis the outcomes of financial research on companies which presents their financial results according IFRS are presented.
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Leopoldová, Ivana. "Vykazování a oceňování výnosů v komparaci pravidel IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-77409.

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The thesis is focused on a comparison of IFRS and US GAAP rules for revenue recognition and measurement. Some topics are complemented by Czech accounting regulations appropriately. The practical part includes an analysis of recognition of expenses and revenues associated with customer loyalty programs by the airlines and futher an application of revenue recognition rules in SKANSKA Group. In the final chapter is outlined the expected development in the area of revenue recognition.
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Pfauth, Andreas. "Goodwillbilanzierung nach US-GAAP Kapitalmarktreaktionen auf die Abschaffung der planmässigen Abschreibung /." Wiesbaden : Deutscher Universitäts-Verlag, 2008. http://sfx.metabib.ch:9003/sfx_locater?sid=ALEPH:DSV01&genre=book&isbn=978-3-8350-0931-8&id=doi:10.1007/978-3-8349-9643-5.

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31

Šnajnarová, Jana. "Vykazování nehmotných aktiv podle IFRS, US GAAP a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383572.

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The diploma thesis focuses in the theoretical part on a determination and comparasion presentation of intangible assets acording to two world accounting systems – International Accounting Financial Standards and US Generally Acepted Accounting Principles and Czech Accounting Legislation. Specifies the basic theoretical elements of intangible assets. The analytical part of thesis focuses in the impacts and their effect on the entity.
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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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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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Planert, Susanne. "Bilanzierung von Pensionsverpflichtungen : kritische Analsye von HGB, US-GAAP und IAS/IFRS /." Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014732954&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Schulte, Oliver. "Fast-close-Abschlüsse und Schadenrückstellungen nach HGB, IAS/IFRS und US-GAAP /." Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014849362&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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36

Haußer, Jochen. "Die Bewertung von Wertpapieren des Umlaufvermögens nach HGB, US GAAP und IAS /." Baden-Baden : Nomos, 2003. http://www.gbv.de/dms/spk/sbb/recht/toc/363187030.pdf.

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Prosserová, Kateřina. "Vykazování vybraných skupin aktiv podle IFRS, US GAAP a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417353.

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The master´s thesis focuses on excluding certain asset groups by IFRS and czech accounting legislation. The target of the thesis is the charecteristics of assets, there dispence, awards, managment from the point of view of mentioned systems as described by the czech accounting legislation and international accounting standards. In the master´s thesis i compare systems and pointing out the mostsignificant differences in reporting and then application to the selected entity.
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Thiele, Konstanze. "Stille Reserven in der Rechnungslegung : Vergleich von HGB, US-GAAP und IAS /." Wiesbaden : Wiesbaden : Dt. Univ.-Vlg. ; Gabler, 1999. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=008742905&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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39

Bernhard, Alexander, and Gustavsson Simon. "Nyckeltalsanalys mellan IFRS och US GAAP : En kvantitativ studie av dubbelnoterade läkemedelsföretag." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-17379.

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Ekonomin blir allt mer global och redovisningsinformation analyseras av olika investerare över hela världen. Informationen som jämförs behöver vara jämförbar med varandra för att ge rättvisande vägledning i ett beslutsfattande. Börsnoterade företag inom Europeiska unionen ska upprätta sin redovisning enligt IFRS och företag som är noterade i USA ska upprätta sin redovisning enligt US GAAP. Det som skiljer regelverken åt är att US GAAP är mer regelbaserat och IFRS är principbaserat, vilket medför att företagsledningen har möjlighet att påverka redovisningen i viss utsträckning. Regelverken skiljer sig åt på en mängd olika punkter för att i vissa avseenden påminna om varandra. Men det är skillnaderna som skapar den informationsasymmetri som sedan kan vilseleda investerare som jämför bolag mellan de olika regelverken.Syftet med denna studie är att analysera om redovisning enligt IFRS eller US GAAP leder till signifikanta skillnader mellan olika nyckeltal. Genom att analysera detta vill vi belysa de eventuella skillnader som kan uppstå i de finansiella nyckeltalen vilket kan ändra investerares intresse för företaget.I studien har 21 stycken dubbelnoterade läkemedelsföretag ingått. Med dubbelnoterade innebär det i denna studie att företagen är noterade på börsen både i Europa och i USA. För dessa företag har två stycken mått för skuldsättning, två stycken mått för lönsamhet och två stycken mått för likviditet beräknats och analyserats. Komponenterna för att beräkna nyckeltalen har hämtats ur företagens egna årsredovisningar som upprättats enligt både IFRS och US GAAP. För att fastställa om regelverken har någon signifikant påverkan på nyckeltalen har vi analyserat våra nyckeltal genom en hypotesprövning. Genom denna studie har vi konstaterat att regelverken inte har någon signifikant påverkan på något av de undersökta företagens nyckeltal.
40

Pernická, Martina. "Leasing dle IFRS a srovnání s českými účetními předpisy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16666.

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The final thesis deals with lease and it's accounting and reporting treatment according to the International Financial Accounting Standards compared to the adjustment applicable in Czech republic. The first part is devoted to the basic characteristic of lease, it's division and historical development, especially in Czech republic. Second part aims the accounting treatment of lease under the czech accounting laws and also prescribes the tax consequences of lease. Third part of the thesis deals with the IFRS adjustment of lease, concretely with IAS 17 Leases. It targets the classification of leases, the accounting and reporting treatment for the lessor and the lessee as well and also the convergence project of IFRS and US GAAP related to leases. The work is completed with the practical application of the introduced observation on a real lease contract under the czech regulation and under IFRS.
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Andrle, Tomáš. "Vykazování goodwillu v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15433.

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The aim of this work is to introduce reader to the concept of goodwill. First focuses on understanding the meaning and content of the concept and then describes the development of reporting goodwill as an accounting item. The work also includes an outline of future development of goodwill in IFRS and U.S. GAAP. Some chapters are supplemented with examples that explain the theoretical knowledge and help reader better understand the issue.
42

Glieder, Harald. "Geldflussrechnung, Segmentberichterstattung und Gewinn pro Aktie : US-GAAP, IAS und HGB im Vergleich /." Hamburg : Kovač, 1999. http://aleph.unisg.ch/hsgscan/hm00013512.pdf.

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Zeller, Lars. "Unternehmenszusammenschlüsse Die Auswirkungen der Kaufpreisallokation auf die Konzernsteuerquote nach IFRS und US GAAP /." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01658509002/$FILE/01658509002.pdf.

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Schreiber, Susanne. "Der Ansatz von intangible Assets nach US-GAAP : zentrale Aktivierungskriterien - relevante Verlautbarungen - Systembildung /." Wiesbaden : Dt. Univ.-Verl, 2002. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=009810202&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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

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46

Wickerath, Susanne. "Definitions of an intangible asset : in context with HGB, IFRS and US-GAAP." Thesis, University of Skövde, School of Technology and Society, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-2257.

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This Bachelor thesis deals with the definition of Intangible Assets in the context of

financial reporting. The purpose is to integrate intangible assets into the balance

sheet. After a thorough analysis of the ongoing research shows that there is general

consensus concerning intellectual property, and general confusion concerning

knowledge, information and organization capital. Some have what it takes to enter

balance sheets, while others still lack a holistic concept that is generally accepted

and fulfils the demand of accounting. Neither of them is reported according to the

presently available and established knowledge. This thesis shows that a prerequisite

for an improved reporting is the consequential extension of accounting principles for

intangible assets. The fact that the term “intangible asset” became a gathering of all

possible intangible phenomena demands counter-actions. One of its reasons is the

demand for the measurement of relative performances of intangible assets. This

thesis shows that reporting absolute figures for intangible assets does not stand in

contrast with this, but can deliver the necessary data set for a holistic analysis that

also deals with intangible assets.

 

 

47

Rüdinger, Andreas Hommel Michael. "Regelungsschärfe bei Rückstellungen : Normkonkretisierung und Anwendungsermessen nach GoB, IAS/IFRS und US-GAAP /." Wiesbaden : Dt. Univ.-Verl, 2004. http://www.gbv.de/dms/zbw/38811178X.pdf.

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Zikirina, Kristina. "Odložená daň v konsolidované účetní závěrce při přechodu z US GAAP na IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360438.

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This diploma thesis deals with the deferred tax issue in the context of changing the US GAAP accounting system to IFRS. First of all, it summarizes the theoretical approaches to recognition, measurement and reporting of deferred tax and examines the factors, which could affect its appearance in the individual and consolidated financial statements. Then this diploma thesis focuses on the comparison between the US GAAP and IFRS rules regarding deferred tax accounting. The output of this comparison is demonstrated in a form of analysis table pointing to the fundamental conceptual differences. Next part of the thesis presents the first IFRS adoption issue in relation to IFRS 1, where the effect of the first adoption on the presented deferred tax is accentuated. After all, the findings from the theoretical part of the diploma thesis are applied in the practical example of PJSC LUKOIL, which had to change US GAAP to IFRS in 2014 due to the new legislation requirement. This last part examines the differential attitudes of both accounting systems to deferred tax and presentation and significance of deferred tax at the first IFRS adoption.
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Unkelbach, Philipp. "Wirtschaftliches Eigentum und Umsatzrealisation eine Analyse nach HGB-EStG, US-Gaap und IFRS." Herne NWB, 2008. http://d-nb.info/992368588/04.

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Peters, Sören. "Entscheidungsnützlichkeit der Leasingbilanzierung nach IFRS und US-GAAP eine Analyse der aktuellen Reformbestrebungen." Lohmar Köln Eul, 2009. http://d-nb.info/999136739/04.

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