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 13 of 13 for “"US-GAAP"”.
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Eigenkapital und Gewinn nach deutschem HGB, IAS/IFRS und US-GAAP : eine empirische Untersuchung börsennotierter deutscher Unternehmen
… Code (HGB) differs from the IAS/IFRS and US-GAAP standards and to assess the extent of such discrepancies. In short: The main concern is to respond to the question what differences there are and what impact they have. Whereas literature deals with the the first part of the problem at full …
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Analisis perbandingan penerapan metode pengukuran properti investasi berdasarkan PSAK nomor 13 (adopsi IAS 40) dengan US GAAP terhadap laba operasi PT Lippo General Insurance, Tbk
… IAS 40) dan metode nilai historis berdasarkan US GAAP untuk mengukur properti investasi. Tujuan penelitian ini adalah untuk mengetahui perbedaan penerapan metode pengukuran properti investasi berdasarkan PSAK 13 (Adopsi IAS 40) dan US GAAP dan untuk mengetahui dampak dari perbedaan perbandingan …
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Empirical Investigations of the Impact of the Structure of a Standard on Accounting Quality: Comparison between United States GAAP and IFRS
… accounting standards. As a result, 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 …
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Készletértékelés az NI Hungary Kft-nél
… a magyar számviteli szabályoknak, illetve a US GAAP szabványoknak egyaránt, így ezek figyelembe vételével dolgoztam fel a témakört.
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Nagy-Britannia adó- és számviteli rendszerének helye az Európai Unió számviteli rendszerében
… a számviteli irányelveinek bemutatása.Fő adótípusok vizsgálata az Európai Unió adórendszerében. Nagy-Britannia adótípusainak bemutatása.Az US GAAP és az IAS rendszerek összehasonlítása a dolgozatban.
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Fair value accounting
… and development of fair value accounting are discussed. Second, overview of fair value accounting is presented. The overview includes definition of fair value, measurement and disclosure of fair value and its impact on financial statements. Thirdly, opposite viewpoints on fair value accounting are …
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Standardsoftwarebasiertes Projektcontrolling für parallele Rechnungslegung bei langfristiger Auftragsfertigung
… Aufträge, da beim handelsrechtlichen Jahresabschluss ein jährlicher Rhythmus einzuhalten und bei Verpflichtung zur Zwischenberichterstattung Quartals- oder Halbjahresabschlüsse zu erstellen sind. Da sich für viele Unternehmen, die auf Konzernebene international bilanzieren, die Notwendigkeit …
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Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
… Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 …
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Lease classification of aircraft leasing : a case study of cross-border leases between Korean Air and its subsidiary
… Korean Air and its Irish subsidiary to illustrate the complexity related to lease classification. It begins by exploring the industry background, the concept of leasing, traditional lease criteria and current issues/trends in accounting. Next, relevant lease accounting rules are reviewed …
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IAS 37: Skuldbindingar, óvissar skuldir og óvissar eignir
… í Evrópu. Má þar þakka lagasetningu Evrópusambandsins sem krefur félög, sem skráð eru á skipulagðan verðbréfamarkað, að semja reikningsskil sín í samræmi við IFRS reikningsskilastaðla. IASB gefur ekki út einu staðlana sem notaðir eru í heiminum. Bandaríska reikningsskilaráðið (Financial …
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Tencent Holdings Limited : an IPO case study
… market capitalization of HK$1.224 trillion (US$157.9 billion). The origins of Tencent’s success story trace back to its IPO decision, an important topic in the field of finance. The aim of this study is to investigate the structure of Tencent’s IPO, its listing decision and determining an …
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Die Zwischenberichterstattung börsennotierter deutscher Unternehmen : eine theoretische und empirische Untersuchung nach nationalen und internationalen Vorschriften
… in deutsches Recht sind alle Emittenten aus dem amtlichen Markt verpflichtet, für nach dem 31. Dezember 1989 beginnende Geschäftsjahre einen Zwischenbericht über die ersten sechs Monate des Geschäftsjahres zu veröffentlichen. Mit diesen bis heute noch geltenden Bestimmungen ist jedoch eine …
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International financial reporting standards (IFRS): exploring financial evidence from Australia, Germany, Greece, the UK and the US
… have arisen, such as their introduction in the US, and the global financial crisis in 2008 which resulted in a huge downturn in global stock markets. There are indications that, under certain circumstances, firms have used earnings management to gain competitive advantage. Earnings management, …