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Autor: Grafiati

Data publikacji: 4 czerwca 2025

Data aktualizacji: 1 sierpnia 2025

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1

Bischof, Jannis. "Issues in fair value accounting under IFRS." [S.l. : s.n.], 2008. http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-21637.

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Smith, Clint W. "The Impact of International Financial Reporting Standards on Key Financial Indicators of Canadian Companies." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2582.

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Companies throughout the world use different methods for reporting their financial information to capital market investors and regulators. These different methods have caused financial reporting of statements to become less transparent, has increased adjustment errors and forecasting errors, and has reduced investor confidence. As a result, the International Accounting Standards Board created International Financial Reporting Standards (IFRS) to establish a global standard. Currently, 140 jurisdictions worldwide have implemented IFRS. The purpose of this study was to examine the effectiveness

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3

Shanus, O. V. "Accounting Salaries by International Standards: Features and Harmonization." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7767.

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Ram, Ronita. "Development of the International Financial Reporting Standard for Small and Medium-sized Entities." Thesis, The University of Sydney, 2012. http://hdl.handle.net/2123/8208.

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This thesis examines how and why the International Accounting Standards Board (IASB) added the project on Small and Medium-sized Entities (SMEs) onto its active agenda, and examines the complete SME project to understand the IASB’s standard setting activity. This study covers events from March 2000 to July 2009 and is important because it is the first to examine the IASB’s agenda setting activity and accounting standard setting in such depth. Conventional thinking since the 1950s has been that one set of reporting requirements should be applicable to all entities, regardless of size. From the

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5

Marton, Gizella. "The application of International Financial Reporting Standard 8 Operating Segments : evidence from UK companies." Thesis, Heriot-Watt University, 2015. http://hdl.handle.net/10399/3002.

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On 30 November 2006, the International Accounting Standard Board (IASB) released International Financial Reporting Standard (IFRS) 8 Operating Segments which replaced the revised International Accounting Standard (IAS) 14 Segmental reporting. This study consists of four main projects covering the empirical analysis of the non-financial FTSE 350 constituents’ first segmental disclosures under IFRS 8. The new standard is a result of the joint short term project between the IASB and the Financial Accounting Standards Board (FASB) and it is almost identical to its US counterpart. The first part of

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6

Forst, Christian. "Bewertung des Waldvermögens nach den International-Financial-Reporting-Standards." [Ilmenau] : [Univ.-Bibliothek] [Vertrieb], 2007. http://d-nb.info/991149270/34.

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7

Mohamed, Abdulbari Mostafa. "International Financial Reporting Standards in Libya : an institutional theory perspective." Thesis, Keele University, 2016. http://eprints.keele.ac.uk/4154/.

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This thesis seeks to investigate a number of issues relating to the mandating of International Financial Reporting Standards (IFRSs) in Libya in 2006. This includes examining the factors that influenced the decision of the Libyan government to mandate these standards and, following this decision, examining the obstacles to implementing these standards in Libya. The benefits of these standards are also investigated. In addition, this thesis seeks to assess the level of compliance of the companies listed in the Libyan Stock Market (LSM) with the disclosure requirements of IFRSs over two years (2

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8

Muhlke, Katrin. "Bilanzpolitische Gestaltungsmöglichkeiten der Rechnungslegung nach den international financial reporting standards /." Aachen : Shaker, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015656686&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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9

Ho, Thuy Huu. "Implementation of international financial reporting standards : case study in Vietnam." Thesis, University of Strathclyde, 2015. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=25524.

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This study investigates the process of implementation of International Financial Reporting Standards (IFRSs) in Vietnam during eleven years. Up to the end of 2012, twenty six of Vietnamese Accounting Standards (VASs) have been issued "based on" IFRSs. This study aims to obtain an understanding of theories and factors influencing the implementation, and explore benefits and challenges for the implementation. The main goal of this study is to find a suitable accounting theory of the implementation of IFRSs in Vietnamese accounting. An interpretivist paradigm, qualitative methodology and inductiv

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10

Al-Jabri, Hamdan. "Financial reporting practices in Oman and compliance with disclosure requirements of international reporting standards." Thesis, Cardiff University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.500585.

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11

Dietel, Marco. "International Accounting Standards, International Financial Reporting Standards und steuerliche Gewinnermittlung : Möglichkeiten für eine modifizierte Massgeblichkeit /." Sternenfels : Verl. Wiss. und Praxis, 2004. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=012926115&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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12

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

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13

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

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14

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

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15

Mantzari, Elisavet. "Adoption of international financial reporting standards in Greece : a critical approach." Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/adoption-of-international-financial-reporting-standards-in-greece(f907ab6d-4fdc-43a2-9cf0-3e68008d1190).html.

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This thesis studies the way the profession, key actors and other users perceive the use of IFRSs in Greece. The focus is mainly on providing evidence of perceptions towards the transition and implementation process, the way financial statements are used, what challenges are encountered and the recognised benefits after the adoption of IFRSs. The thesis explores the views of actual users about the usefulness of financial reports relating to the impact of IFRSs in an economy with different institutional infrastructures and accounting tradition from the ‘Anglo-Saxon’ model. It provides a critical

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16

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

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This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Na

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17

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

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18

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

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This thesis investigates the adoption, compliance and consequences of International Financial Reporting Standards (IFRS) in Africa, a continent which has mostly been ignored in prior studies due to the use of generic proxies. Drawing on DiMaggio and Powell (1983), this thesis examines the institutional pressures of IFRS adoption in Africa. Stakeholder salience theory, developed by Mitchell, Agle and Wood (1997), is employed to analyse the determinants of IFRS compliance outside the traditional capital market settings. As regards to the consequences of IFRS in Africa, this thesis analyses the i

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19

Ogbenjuwa, Emmanuel Inalegwu. "Implementation of International Financial Reporting Standards by listed companies in Nigeria." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2327.

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This study is on implementation of International Financial Reporting Standards (IFRS) by reporting entities in Nigeria. Since Nigeria adopted IFRS in 2010, managers of reporting entities have been confronted with organizational changes both in the structures and processes of financial reporting. Previous studies have not assessed the claims that adopting IFRS improves the quality of financial reports and managerial efficiency. This study evaluated the assertion that IFRS adoption impacts the quality of financial reports, operational costs, and operational efficiencies of management. The theore

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20

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

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Dissertation interfaces two current accounting issues: International Financial Reporting Standards and financial reporting quality. Theoretical framework begins with historical development and contemporary position of IFRS. It is followed by financial accounting quality where overview of methods is used for assessment of accounting quality. The literature underpinning represents the final part of theoretical part. Dissertation examines publicly traded Czech companies on Prague stock exchange and together their financial statements are presented under Czech accounting standards and later on swi

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21

Lantto, A. M. (Anna-Maija). "International Financial Reporting Standards adoption in a continental European context: perspectives of preparers." Doctoral thesis, Oulun yliopisto, 2014. http://urn.fi/urn:isbn:9789526204604.

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Abstract This dissertation provides a comprehensive picture of IFRS adoption from the perspective of preparers of accounting information in a continental European context. The dissertation examines the differences between IFRS and continental European accounting and analyses whether these differences influence and have implications for accounting and controlling practices and, if so, in what ways. The dissertation, therefore, presents case studies on accounting and controlling practices and develops theoretical explanations for these practices. This dissertation develops theoretical explanatio

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22

Lühn, Michael. "Bilanzierung und Besteuerung von Genussrechten /." Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014928518&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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23

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

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In this study, I examine whether the mandatory adoption of International Financial Reporting Standards (IFRS) in a country where local Generally Accepted Accounting Principles (GAAP) is of similar quality to IFRS is associated with changes in the comparability of financial statements. I also investigate the sources of any changes in the comparability of financial statements. I use data from South Africa, where, word for word, prior to the mandatory adoption of IFRS, local GAAP was the same as IFRS, and enforcement remained unchanged. I use two different measures of comparability, one based on

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24

Abuarqoub, Mohammad. "Strategies to Reduce Excessive Transition Costs to the International Financial Reporting Standards." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748396.

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<p> The excessive cost of the transitioning from the Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) is a vital business challenge. Based on the transaction cost economics (TCE) theory, the purpose of this qualitative single case study was to explore strategies that some of the organizational financial professionals use to minimize excessive transition costs from GAAP to IFRS accounting systems. Data were collected from 3 financial professionals of a corporation located in the west coast region of Northern California using semistructu

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25

Skotarczyk, Mitchell A. "The Effect of Culture on the Implementation of International Financial Reporting Standards." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/165.

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As globalization increases at a blistering pace, more and more business entities continue to get involved in cross-border capital investments. A considerable cost can be applied to these types of transaction for the translation of financial statements prepared under dissimilar accounting guidelines into a comparable form. There exist a multiple number of accounting systems that create these dissimilarities, because accounting is a language of business that has been created by society to provide information as to the economic health of an entity. Similar to any other language, varying types of

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26

Alkhtani, Sultan S. "The relevance of international financial reporting standards to Saudi Arabia : stakeholder perspectives." Thesis, University of Stirling, 2010. http://hdl.handle.net/1893/2415.

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This thesis investigates the suitability of International Financial Reporting Standards (IFRSs) for Saudi Arabia by examining the perceptions of accounting users and preparers. It explores the information needs of the main users of accounting, the factors that represent barriers to the adoption of IFRSs, and the costs and benefits of the adoption of IFRSs. The study compares Saudi Accounting Standards (SASs) and IFRSs. In addition, a questionnaire survey was conducted and semi-structured interviews were carried out to examine the issues in greater depth in order to answer the research question

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27

Mohamad, Housam. "The impact of international financial reporting standards on earnings quality : EU evidence." Thesis, Brunel University, 2016. http://bura.brunel.ac.uk/handle/2438/15830.

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Earnings have numerous properties that can be investigated, including earnings smoothness, abnormal accruals after modelling the accruals process and asymmetric timely loss and gain recognition. In latest decades, as earnings are the main source of firm-specific information for investors, earnings quality has become a significant focus in the financial accounting field. Moreover, high-quality financial reporting helps investors improve decisions and better evaluate firm performance because capital markets depend on the credibility of financial accounting information. The aim of this study inve

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28

Kaminski, Volker. "Der Mittelstand im Fokus der International financial reporting standards : Internationalisierung - Rechnungslegung - Handlungsempfehlungen /." Hamburg : Kovač, 2008. http://d-nb.info/990050416/04.

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29

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

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

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31

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

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Mpoma, Graciana Evarist <1990&gt. "THE COMPLIANCE AND CHALLENGES OF IMPLEMENTING INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM- SIZED ENTERPRISES IN TANZANIA." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/10466.

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Small and Medium-sized Enterprises (SMEs) play a crucial role and forms a dominant part of the overall economy in most countries. Both developed, emerging and developing countries including Tanzania. Consequently, the financial reporting framework of this particular sector is of importance. The research work deals with assessing the level of compliance and challenges faced by SMEs in adopting and implementing IFRS for SMEs in Tanzania. Adoption of the standard is perceived to result into comparability of SMEs financial information and easier access to capital. Despite the preserved benefits ar

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33

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

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34

Linzbach, Meike. "Bilanzierung latenter Steuern bei Unternehmenszusammenschlüssen latente Steuern in der Erwerbsbilanzierung nach IFRS 3 und ED IAS 12." Wiesbaden Gabler, 2008. http://d-nb.info/992586224/04.

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35

Beyer, Michael. "Eigenkapital von Kreditgenossenschaften - Auswirkungen der Internationalisierung auf Bilanzierung und Aufsicht." Göttingen : Sierke, 2008. http://d-nb.info/990245438/04.

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36

Jödicke, Dirk. "Einfluss kultureller Unterschiede auf die Anwendung internationaler Rechnungslegungsregeln : eine theoretische und empirische Untersuchung zur Anwendung der IFRS in Deutschland, Frankreich und UK /." Hamburg : Kovač, 2009. http://d-nb.info/995847339/04.

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37

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

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38

Al-Ulis, Ibrahim. "Corporate financial reporting reform in economics in transition : the extent of compliance with international financial reporting standards disclosure requirements in annual reports." Thesis, University of Surrey, 2006. http://epubs.surrey.ac.uk/2730/.

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This thesis investigates the extent of compliance with International Financial Reporting Standards disclosure requirements in annual reports of listed companies in seven economies in transition countries in the Middle East region. This thesis extends the literature on corporate financial reporting in economies in transition. The adoption of International Financial Reporting Standards as one type of corporate financial reporting reform in economies in transition may increase the quantity and quality of corporate disclosure in annual reports, thus meeting the needs of market participants, partic

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39

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

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40

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

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41

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

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42

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

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43

O'Malley, Sean L. "A State of Flux: The Future of the Financial Accounting Standards Board (FASB) in the Face of International Financial Reporting Standards (IFRS)." Ohio University Honors Tutorial College / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338838501.

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Prinz, Pascal Paul. "The Impact of Dilution on the Value of Employee Stock Options." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01666023002/$FILE/01666023002.pdf.

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45

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

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

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47

Matena, Sonja. "Bilanzielle Vermögenszurechnung nach IFRS : Konzept und Analyse der Zurechnung von Vermögenswerten zum bilanziellen Vermögen von Unternehmen /." Düsseldorf : IDW Verl, 2004. http://www.gbv.de/dms/zbw/389230111.pdf.

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48

Pronobis, Paul. "Das Umsatzkostenverfahren im internationalen Vergleich : Beschreibung des Aufbaus sowie der einzelnen Posten nach HGB, IFRS und US-GAAP /." Sternenfels : Verl. Wiss. & Praxis, 2007. http://deposit.d-nb.de/cgi-bin/dokserv?id=2859295&prov=M&dok_var=1&dok_ext=htm.

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49

Braun, Robert. "Die Neuregelung des Firmenwerts nach international financial reporting standards bilanzpolitische Möglichkeiten und empirische Befunde." München Utz, 2009. http://d-nb.info/994238827/04.

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50

Miao, Ting-Ting, and 苗婷婷. "Impairment Accounting of International Financial Reporting Standard 9." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/06094183197131524850.

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碩士<br>國立臺灣大學<br>會計學研究所<br>103<br>In 2014, IASB published new impairment accounting method which purpose attempts to improve the issue of loss allowance. The 2013 Impairment Exposure Draft requires an entity initially accounts for expected credit loss and should separate it when priced financial assets at initial recognition. At each reporting day, entity should compare and evaluate whether credit risk of financial asset has increased significantly since initial recognition, in order to determining the amount of loss allowance. Expected credit loss approach will reduce the systematic overstatem

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