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Showing 1 to 20 of 30 for “"IASB"”.

  1. Accounting from the Perspective of Regulatory History, Private Standard Setting and Family Firm Research

    Klein, MalteUniversität Bayreuth

    … of the International Accounting Standards Board (IASB), and on the state of the art of financial accounting and reporting research on family firms. After a brief introduction in chapter 1, chapter 2 explores the impact of accounting internationalisation on the contracting-oriented German …

    bayreuth Repository record

  2. IAS 37: Skuldbindingar, óvissar skuldir og óvissar eignir

    Óttar Bjarni Guðmundsson 1990-2015

    … (International Accounting Standards Board, IASB), innleiddi ráðið staðla nefndarinnar. IFRS reikningsskilastaðlarnir (International Financial Reporting Standards), sem IASB gefur út, hafa náð góðri fótfestu víðs vegar um heiminn en þó aðallega í Evrópu. Má þar þakka lagasetningu …

    u-iceland Repository record

  3. Eignaleiga : hvað felst í mismunandi formum eignaleigu á Íslandi og hvaða breytur hafa áhrif á val á fjármögnun?

    Heimir Jóhannesson 1973-2015

    … sem gefin er út af Alþjóðlega reiknisskilaráðinu IASB. Í gangi er mikil vinna á milli IASB og svo hin Bandaríska reiknisskilaráðs FASB um grundvallarbreytingu á þeim viðmiðum sem eru í staðli IAS 17 og nokkuð er deilt um ágæti þeirra breytinga. Framkvæmd reiknisskila getur haft áhrif á hversu …

    bifrost Repository record

  4. Empirical Investigations of the Impact of the Structure of a Standard on Accounting Quality: Comparison between United States GAAP and IFRS

    Kallousa, NajlaaGraduate Studies2013

    … the US announced a convergence project with the IASB (widely known as a provider of principles-based accounting standards) on September 18th, 2002. Therefore, the objective of this study is three-fold. First, the study investigates if there is a significant difference in rules-based …

    calgary Repository record

  5. The impact of IFRS 8 on segmental reporting by Jordanian Listed Companies: an analysis of disclosure practices and some stakeholders’ perceptions

    Mardini, Ghassan H.University of Dundee2012

    The International Accounting Standards Board (IASB) issued International Financial Reporting Standard No. 8 (IFRS 8) “Operating Segments” in November 2006 as a part of its convergence programme with the Financial Accounting Standards Board (FASB); the new standard became effective for periods …

    dundee Repository record

  6. Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa

    Van Staden, LeaniNorth-West University2011

    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), …

    nwu-za Repository record

  7. The usefulness of Financial Instruments Disclosure: evidence from Jordan

    Tahat, Yasean A.University of Dundee2013

    The International Accounting Standards Board (IASB) issued International Financial Reporting Standard No. 7 (IFRS 7) “Financial Instruments: Disclosure” in June 2006 as part of its ongoing refinement of existing financial instruments accounting standards. The new standard became effective for …

    dundee Repository record

  8. Stock Option Valuation for Thinly Traded Enterprises: Comparing the Historically Based Intrinsic Value Model to the Black-Scholes-Merton Model

    Tanaka, LukeUniversity of Nevada, Reno2015

    … or the International Accounting Standards Board (IASB) require that stock options issued by companies must be valued at their fair value. In order to value these options, most accountants use the Black-Scholes-Merton (BSM) option pricing model because of its simplicity. While evidence suggests …

    unr Repository record

  9. Leigusamningar. Drög að nýjum staðli í stað IAS 17

    Daníel Örn Antonsson 1990-2013

    … gefin út af Alþjóðlegu reikningsskilanefndinni (IASB) í samvinnu við bandarísku reikningsskilanefndina (FASB). Farið er stuttlega yfir núverandi staðal IAS 17 sem og starfsemi Alþjóðlegu reikningsskilanefndarinnar. Farið er yfir helstu breytingarnar í nýju drögunum og er áherslan lögð á …

    u-iceland Repository record

  10. Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications

    Paananen, MariUniversity of North Texas2003

    … by International Accounting Standards Board (IASB) have not resulted in more congruent financial reporting among firms reporting under IAS over time.

    unt Repository record

  11. An evaluation of the proposed IFRS 4 Phase II measurement methodology: the impact of South African life insurers

    Marszalek, SzymonDivision of Actuarial Science2014

    … of the International Accounting Standard Board (IASB) is nearing completion. The recently published June 2013 International Financial Reporting Standard 4 (IFRS 4) Exposure Draft represents a likely picture of the future of global insurance financial reporting and it is important that insurers …

    cape-town Repository record

  12. Avaliando o value relevance das informações contábeis, após adoção das IFRS no Brasil

    Peneluc, Ana Carolina Mendonça de SousaFaculdade de Ciências Contábeis2019

    … do International Accounting Standards Board (IASB) começou em 2008. Entretanto, somente a partir de 2010, a adoção dessas normas tornou-se obrigatória. Com isso, uma linha de pesquisa, já muito discutida em outros países, passou a interessar aos pesquisadores brasileiros: a análise do value …

    brazil-ufba Repository record

  13. An institutional perspective on the timing of the adoption of accounting standards by large non-financial firms

    Reilly, DawnUniversity of Greenwich2015

    … group financial controllers, auditors and the IASB explores the values and meanings behind decisions whether to adopt a new standard from the mandatory effective date included in the published standard or to adopt early. Findings are that institutional pressures to copy the practices of other …

    greenwich Repository record

  14. The usefulness of fair value: the users' views within the context of the conceptual framework for financial reporting

    Kluever, IzetteUniversity of Greenwich2012

    The International Accounting Standards Board (IASB) defines the objective of financial reporting as the provision of information that is useful for decision making. Fair value is a prominent measurement basis in the financial reports of financial sector organisations. The current research …

    greenwich Repository record

  15. The Economic Consequences of Share-Option Based Compensation: New Evidence from the US and EU Banking Sectors.

    Alhaj Ismail, AlaaUniversity of Essex2016

    … of Share-Option Based Compensation (SOBC). Both IASB and FASB adopted the view that disclosure is not an adequate substitute for recognition; consequently, all SOBC transactions ultimately lead to expense recognition, measured at the grant-date fair value of SOBC. This thesis identifies and …

    essex Repository record

  16. Análisis de la aplicación de la NIIF/PYME para las pequeñas y mewianas empresas dedicadas a la construcción en el departamento de San Salvador.

    Chiquillo Brizuela, Roberto Carlos, Guevara Morán, Rafael Armando, Hernández López, Karina Beatriz2008

    … de la utilización de la normativa propuesta por IASB, que satisficiera las necesidades del sector en el país. CAPITULO 3 Se elaboró tomando como base lo establecido por las NIIFES y las normas especiales para pymes, un cuadro sinóptico en el cual se reflejan divergencias y convergencias entre …

    u-elsalvador Repository record

  17. Bank regulation implications for managing accounting quality risk: a Basel and IFRS perspective

    Baddevithana, Tanuja Dulmini Dominick MahindaUniversity of Greenwich2012

    … impact on the five primary UK banks that adopted IASB’s IFRS accounting standards in 2005. The findings reveal that the changes in accounting standards resulted in the banks experiencing decreased levels of accounting quality and increased levels of exposure to financial distress risk in the …

    greenwich Repository record

  18. Accounting Quality under IFRS: The Effect of Country-Specific Factors

    Halabi, HusseinUniversity of Essex2016

    … they drive different ‘quality’ earnings. The IASB should emphasise the enforcement mechanisms, not only the mere adoption of IFRS. Auditors and regulators should also consider the possible negative effects of real activities to which managers switch in a bid to escape coming under scrutiny in …

    essex Repository record

  19. The future of lease accounting and its impact on corporate real estate decisions

    Canon, Timothy R. (Timothy Robert), Fenbert, Christina AMassachusetts Institute of Technology2011

    … the International Accounting Standards Board (IASB) plan to establish a unified set of principle-based accounting systems into a unified set of principle-based standards in an effort to improve financial transparency and comparability across world markets. One component of this plan, centered …

    mit Repository record

  20. Essays on Fraud and Forensic Accounting - Research from a German Accounting Perspective

    Kopp, KatrinaUniversität Passau

    … by the International Accounting Standards Board (IASB), errors are omissions and/or misstatements of items that result from the nonapplication or misapplication of trusted information (IASB 2003). Thus, accounting errors and accounting fraud both result in incorrect information of a firm’s …

    passau-thes Repository record

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