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 20 of 65 for “"International accounting"”.
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The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation
… the findings of this study indicate that the accounting reform in China has been effective in harmonizing Chinese GAAP with IAS. Nevertheless, noticeable variances between Chinese GAAP and IAS still exist in key financial measures. The study provides strong evidence showing that the …
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The Valuation Implications of International Accounting Diversity: An Examination of the United Kingdom
The findings in this thesis provide evidence that accounting differences across countries can be of practical significance, at least differences between the United Kingdom and the United States. In addition, the findings contribute to our understanding of the usefulness of accounting measurement …
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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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Measuring the Scope of International Accounting Harmonisation and Standardisation – A Study of South East Asia
Wang, May Yee, Measuring the Scope of International Accounting Harmonisation and Standardisation – A Study of South East Asia, Doctor of Philosophy (Business with Management), June, 2023, University of Plymouth, England. Using South East Asia as the illustration of developing countries, this …
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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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International accounting harmonisation in developed stock market countries: an empirical comparative study of measurement and associated disclosure practices in France, Germany, Japan, United Kingdom, and the United States of America
… and the United States of America established the International Accounting Standards Committee (IASC) in a bid to confront the problems of international accounting diversities. In addition to the efforts of the IASC, various other bodies such as the United Nations, the European Community, the …
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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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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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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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Shareholders' perspective on management commentary of Simonds Farsons Cisk plc. : a case study
… document on management commentary issued by the International Accounting Standard Board half way through 2009. Moreover the comment letters received by the International Accounting Standard Board on this exposure draft have also been taken into consideration. Furthermore, the views of Simonds …
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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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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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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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