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.
Results
Showing 1 to 10 of 10 for “"International accounting standard."”.
-
Shareholders' perspective on management commentary of Simonds Farsons Cisk plc. : a case study
… on the management commentary of various standard-setters and regulators has been taken into account, for a better understanding of what is expected in these reports. Among these, there is the exposure draft on the guidance document on management commentary issued by the International …
-
The application of IAS 39 reclassifications by global systemically important banks (G-SIBs) since 2008/2009
The International Accounting Standard Board (IASB) introduced an amendment to the International Accounting Standard 39 – Financial Instruments: Recognition and Measurement (IAS 39) and to International Financial Reporting Standard 7 – Financial Instruments: Disclosures (IFRS 7) on 13 October 2008. …
-
An evaluation of the proposed IFRS 4 Phase II measurement methodology: the impact of South African life insurers
Nearly 20 years after inception, the Insurance Accounting project 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 …
-
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 …
-
Pension accounting; a study of value relevance and the perception of decision usefulness in the UK.
… the perception of decision usefulness of pension accounting information. The research contributes to the academic literature by using a mixed methodology approach (believed to be the first to do so in value relevance research) involving quantitative analysis of the relationship between the …
-
The impact of IAS 36 on the quality of financial statements for UK companies: A multi-dimensional analysis of impairment of assets
This doctoral thesis explores the influence of International Accounting Standard 36 (IAS 36) on the quality of financial statements for UK companies. The study focuses on the impairment of assets, aiming to understand the factors affecting impairment timeliness, the role of audit industry …
-
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 …
-
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 …
-
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), …