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Showing 1 to 20 of 49 for “"International Accounting Standards"”.
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The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation
… the early 1990s to harmonize their domestic standards with IAS have been successful. Four research questions are addressed and eight hypotheses are developed to investigate the current level of harmonization and whether the extent of harmonization improves with the issuance of the most recent …
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Disclosure in the financial statements of banks : International accounting standards no.30 and the Kuwaiti banks
… but such attention has not been explained yet.International accounting standard No.30 forms the foundation of the disclosure in the banks financial statements and similar institutions, and as Kuwait implemented the International Accounting Standards in 1990, banks fell under the IAS 30 …
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Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework
… purposes, as well as perceptions of the International Accounting Standards Committee (IASC) asset and liability definition. These were formulated into the hypotheses set out in chapter 1. The objectives of the study were achieved by a literature search related to financial instruments and …
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IASC: A Structure to Achieve a Unified Global Accounting System
<p>The aim of this paper is to analyze the International Accounting Standards Committee (IASC) and the structure it has in place to develop a unified global accounting system. A unified global system implies a single accounting system that is implemented around the world creating readily comparable …
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The development of uniform international accounting: an enquiry into the problems, progress and prospects
… three decades have witnessed a rapidly growing internationalization of business activities. Because the accounting standards and practices of different countries have developed in response to diverse environments, accounting has developed with strong national accents. Consequently, an enterprise …
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Implications of IFRS 16: leases - evidence from JSE-listed telecommunication companies
… sector of the Johannesburg Stock Exchange. The International Accounting Standards Board's upcoming Post-Implementation Review of IFRS 16 is considered in this study (International Accounting Standards Board, 2023). IFRS 16, which is effective from 1 January 2019 (IFRS Foundation, 2016a), …
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Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications
… Securities Exchange Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital …
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Perceptions among accountants, auditors and users of IAS in preparing annual accounts: the case of Kuwait
Modern business has made it necessary for International Accounting Standards to be developed, so that we can achieve harmonisation. Accounting has been transmitted in accounting practices from one country to another, generating a specific international accounting system that exhibits both …
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IAS 37: Skuldbindingar, óvissar skuldir og óvissar eignir
… gefinn út af Alþjóðlegu reikningsskilanefndinni (International Accounting Standards Committee, IASC) en þegar ný stofnun var sett á laggirnar, Alþjóðlega reikningsskilaráðið (International Accounting Standards Board, IASB), innleiddi ráðið staðla nefndarinnar. IFRS reikningsskilastaðlarnir …
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The Quality of Corporate Annual Reports: Evidence from Libya
… bank credit officers; chief executives; and accounting professionals. The second method was based on analysing a sample of corporate annual reports published by Libyan companies. The analysis aimed to identify the level of corporate disclosure as well as to what extent Libyan companies do …
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Partial diffusion and backsliding in international standards
Built through international efforts and agreements, international accounting standards are the foundation that supports cross border investment. These standards are political and, as with other areas of international capital regulation, are built through a mix of public and private bodies. Yet, …
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Do share-based payments constitute expenditure, for tax purposes, in order to facilitate a deduction?
… to the fore with the 2004 introduction, by the International Accounting Standards Board, of a new accounting standard on share-based payments, International Financial Reporting Standard 2 Share-based Payment (IFRS 2). [...] This paper will initially discuss the financial implications of this new …
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A Percepção dos profissionais contábeis no município de João Pessoa perante as normas éticas de contabilidade
The process of Convergence of International Accounting Standards has caused changes in the legislation of the countries with the purpose of establishing a standard scenario that can assist accounting professionals as well as organizations and investors. In this context, Ethical Accounting Standards …
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The quality of financial information in the extractive industries: a value relevance analysis
… create challenges when applying traditional accounting concepts (such as the revenue recognition and matching concepts) to the preparation of financial statements in the industry. The International Accounting Standards Board (2010) states that the objective of general purpose financial …
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The conceptual framework for financial accounting and reporting in the developing countries : Empirical study of the unified accounting system in Egypt
… has been an uncritical acceptance of foreign accounting methods without taking into consideration their unique environmental needs. This situation has created chaotic practices and confusion in operations and procedures in these countries (accounting schizophrenia). Recently, some of these …
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Stock Option Valuation for Thinly Traded Enterprises: Comparing the Historically Based Intrinsic Value Model to the Black-Scholes-Merton Model
… companies' bottom line. Generally Accepted Accounting Principles or GAAP as promulgated by accounting standard setters such as the Financial Accounting Standards Board (FASB) or the International Accounting Standards Board (IASB) require that stock options issued by companies must be valued …
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An analysis of compliance of selected Namibian companies with the international financial reporting standards on revenue
… practices of companies in Namibia comply with International Accounting Standards on Revenue (IAS 18 Revenue). The research problem for this study is derived from the fact that when financial statement users are analysing the financial health of a firm rely on the accuracy and reliability of …
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