Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 15 of 15 for “"International Accounting Standards Board (IASB)"”.
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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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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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Avaliando o value relevance das informações contábeis, após adoção das IFRS no Brasil
… brasileiras aos padrões internacionais 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 …
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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 usefulness of fair value: the users' views within the context of the conceptual framework for financial reporting
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 …
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The future of lease accounting and its impact on corporate real estate decisions
… the likely impacts the proposed changes to lease accounting would have on corporate real estate decisions. The Financial Accounting Standards Board (SFASB) and the International Accounting Standards Board (IASB) plan to establish a unified set of principle-based accounting systems into a unified …
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International Financial Reporting Standards for Small, Medium and Enterprises (IFRS for SMEs) and the quality of financial reporting: Some evidence from the Limpopo Province
… 2008) requires companies to follow either full International Financial Reporting Standards (IFRS) or IFRS for SMEs. IFRS for SMEs was introduced by the International Accounting Standards Board (IASB) in 2009 as an alternative framework for eligible entities, offering an option instead of the …
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IFRS 17 and its effects on financial performance and the statement of financial position: a comparative analysis of the South African insurance companies including banks
… for valuable assets. The introduction of International Financial Reporting Standards (IFRS) 17 by the International Accounting Standards Board (IASB), effective from 1 January 2023, resulted in a change in the measurement requirements of insurance contracts compared to IFRS 4. This study …
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Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
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), …
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Accounting from the Perspective of Regulatory History, Private Standard Setting and Family Firm Research
… dissertation presents three studies on German accounting history, on the internal sphere of private accounting standard setting 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 …
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Organización financiera-contable con base a la Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (NIIF para las Pymes) y su respectivo control interno para la Asociación de Productores de Piña de El Salvador (APPES), del Municipio de Santa María Ostuma, Departamento de La Paz, para implementarse a partir del año 2015.
… PYMES fue aprobada el 9 de julio de 2009 por el International Accounting Standards Board (IASB) y el Consejo de Vigilancia de la Profesión de Contaduría Pública y Auditoría (CVPCPA) se pronuncia a favor de la aplicación de la NIIF para las PYMES, en El Salvador. La adopción de las NIIF para las …
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The impact of IFRS 8 on segmental reporting by Jordanian Listed Companies: an analysis of disclosure practices and some stakeholders’ perceptions
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 …
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The usefulness of Financial Instruments Disclosure: evidence from Jordan
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 …
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Essays on Fraud and Forensic Accounting - Research from a German Accounting Perspective
… also the case for the determination of material (accounting) errors within a firm’s financial statements, which are often difficult to distinguish from accounting fraud. According to the International Accounting Standard (IAS) 8.5, published by the International Accounting Standards Board (IASB), …
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The adoption of IFRS in Poland: an institutional approach
The introduction of IFRS (International Financial Reporting Standards) in the EU in 2005 was perceived to be a major step towards greater global harmonisation of accounting leading to better comparability and uniformity of financial statements (Deloitte Touche Tohmatsu, 2005). However, prior …