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Value Relevance Change Under International Accounting Standards: An Empirical Study of Peru
In: Review of Pacific Basin financial markets and policies: RPBFMP, Band 15, Heft 2, S. 1150008
In face of broad adoption of International Financial Reporting Standards (IFRS), the Securities and Exchange Commission (SEC) is considering its quality and acceptability. This paper reports a study that examines changes in value relevance with a sample of Peru firms mandated to use international accounting standards between 1999 and 2007. The period under study is broken into a period of International Accounting Standards (IAS) between 1999 and 2001, a period of early IFRS between 2002 and 2004, and a more recent period of IFRS between 2005 and 2007 by major changes to accounting standards. The empirical results generally indicate that value relevance improved from the IAS period to the early IFRS period when the International Accounting Standards Board (IASB) took over the International Accounting Standards Committee (IASC), but worsened from the early IFRS period to the recent IFRS period when more accounting standards started to reflect IASB's preference for fair value measurement of assets and liabilities. Quality weakens to a greater extent for firms with more discretion for fair value estimates. Further analysis shows that such changes are less likely to result from changes in economic conditions, but from the changes of the standards. The findings are particularly alarming in face of rising IFRS adoptions and call for quality improvement to IFRS.
THE ROLE OF NON-GOVERNMENTAL ORGANIZATIONS (NGOs) AS INTERMEDIARIES OF THE EUROPEAN UNION DECISION TO ADOPT INTERNATIONAL ACCOUNTING STANDARDS: 1973–2002
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 43, Heft 2, S. 59-127
ISSN: 2327-4468
This paper analyzes the role of non-governmental organizations (NGOs) as intermediaries in encouraging the European Union (EU) to adopt International Accounting Standards (IAS). Our analysis begins with the 1973 founding of the International Accounting Standards Committee (IASC), and ends with 2002 when the binding EU regulation was approved. We document the many pathways of interaction between European supranational, governmental bodies and the IASC/IASB, as well as important regional NGOs, such as the Union Européenne des Experts Comptables, Économiques et Financiers (UEC), the Groupe d'Etudes des Experts Comptables de la Communauté Économique Européenne (Groupe d'Etudes), and their successor, the Fédération des Experts Comptables Européens (FEE). This study investigates, through personal interviews of key individuals involved in making the history of the organizations studied, and an extensive set of primary sources, how NGOs filled key roles in the process of harmonization of international accounting standards.
Aiming for global accounting standards: the International Accounting Standards Board, 2001 - 2011
Evolution of the IASC into the IASB -- Setting up the IASB -- The first wave of jurisdictional adoptions of IFRSs -- The IASB sets its agenda : 'improvement, convergence, leadership' -- Financial instruments : the confrontation with Europe -- The IASC foundation's first constitution review : debating governance and due process -- The United States begins to warm to the IASB -- The IASB's vexed relation with Europe -- Adopt or adapt : diversity in acceptance of IFRSs -- The IASB's organization matures -- Concepts and convergence : an ever closer relation with the FASB -- The IASB survives the financial crisis -- Preparing the IASB for the second decade -- The uncertain path towards a single global standard -- The IASB and the FASB rush to complete the convergence programme
Transnationale Regulierung der Rechnungslegung: International Accounting Standards Committee Foundation und Deutsches Rechnungslegungs Standards Committee
In: Beiträge zum transnationalen Wirtschaftsrecht 51
Die Bilanzierung von Leasingverträgen nach IASC: Darstellung mit ausführlichen Beispielen
In: Europäische Hochschulschriften
In: Reihe 5, Volks- und Betriebswirtschaft Bd. 2571
THE EVOLUTION OF THE RELATIONSHIP BETWEEN THE US FINANCIAL ACCOUNTING STANDARDS BOARD AND THE INTERNATIONAL ACCOUNTING STANDARD SETTERS: 1973–2008
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 39, Heft 1, S. 1-51
ISSN: 2327-4468
ABSTRACT
Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee/Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.
IAS-STUD: International Accounting Standards ; mit einer Einführung
In: Rechnungslegung der Unternehmung
International Accounting Standard Setting and Geopolitics
In: Camfferman , C 2020 , ' International Accounting Standard Setting and Geopolitics ' , Accounting in Europe , vol. 17 , no. 3 , pp. 243-263 . https://doi.org/10.1080/17449480.2020.1795214
This paper reflects on relations between geopolitics and international accounting standard setting in the context of a commonly noted 'return of geopolitics'. By discussing how selected episodes of the international political setting have impinged on the work of the IASC and the IASB, I attempt to demonstrate that geopolitics is a relevant angle on international accounting standard setting even though many aspects of IFRS can be adequately understood without references to geopolitics. I propose a simple framework to distinguish between symbolical and substantial relations between geopolitics and international accounting standard setting, as well as technical aspects where such a relation is absent. I call for further development of the conceptual toolbox required to analyze the relationship between international accounting standard setting and geopolitics, as well as for more empirical work on the historical and current configurations of this relationship.
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Interesses por detrás de IASC ; Os interesses por detrás do IASC ; Interests behind the IASC
Este artículo pretende presentar algunos hechos históricos recientes y relevantes sobre la formación del IASC/IASB y evidencia aspectos aún poco conocidos por la mayoría de los investigadores y estudiosos de la contabilidad en Brasil, especialmente, acerca de los presupuestos de las negociaciones y los tratados políticos en torno a su creación y la conducción del proceso de elaboración de las normas contables internacionales. Los elementos básicos aquí presentados se refieren también al proceso de formación de otras entidades y grupos de trabajo, como IFAC, G4+1, además de otros, que influenciaron decisivamente la creación del IASC. Los hechos históricos permiten inferir el agobiante proceso político en la dirección de la creación de IASC/IASB que redunda, en contrapartida, en el abandono de los principios científicos positivistas para orientarla consolidación de las normas contables internacionales. La conclusión de este trabajo es que la cientificidad de la contabilidad en este nuevo milenio está determinada por organismos de representación de clase, eliminando casi completamente la academia y los talentos individuales; esos organismos son creados no para ser foros de discusión, sino para ser los agentes determinantes de la orientación de la ciencia contable. Con respecto a la metodología, puede decirse que esta investigación es descriptiva con un abordaje cualitativo. ; Este artigo objetiva apresentar alguns fatos históricos recentes e relevantes sobre a formação do IASC/IASB e evidencia aspectos ainda pouco conhecidos pela maioria dos pesquisadores e estudiosos da Contabilidade brasileira, especialmente, acerca dos bastidores das negociações e das tratativas políticas em torno da sua criação e da condução do processo de elaboração das normas contábeis internacionais. Os elementos históricos, aqui apresentados, se referem também ao processo de formação de outras entidades e grupos de trabalho, como IFAC, G4+1, além de outros, que influenciaram decisivamente na criação do IASC. Os fatos históricos permitem inferir sobre o estressante processo político na condução da criação do IASC/IASB que deságuam, em contrapartida, no abandono dos princípios científicos positivistas para nortear a consolidação das normas contábeis internacionais. E a conclusão destetrabalho é de que a cientificidade contábil, nesse novo milênio, é determinada por organismos de representação de classe, eliminando quase que completamente a academia e os talentos individuais. Esses organismos são criados não para serem foros de discussão, mas para serem os determinantes, os agentes da condução da ciência da Contabilidade. A pesquisa é descritiva com abordagem qualitativa. ; This article aims to present some recent and relevant historical facts about the formation of the IASC / IASB and highlights aspects still little known by the majority of researchers and scholars of Brazilian Accounting, especially, about the backstage of the negotiations and political dealings around its creation and conducting the process of preparing international accounting standards. The historical elements, presented here, also refer to the process of forming other entities and working groups, such as IFAC, G4 + 1, in addition to others, which decisively influenced the creation of the IASC. The historical facts allow us to infer about the stressful political process in the conduction of the creation of the IASC / IASB which, in contrast, lead to the abandonment of positivist scientific principles to guide the consolidation of international accounting standards. And the conclusion of this work is that accounting scientificity, in this new millennium, is determined by class representation bodies, almost completely eliminating academia and individual talents. These bodies are created not to be forums for discussion, but to be the determinants, the agents of conducting accounting science. The research is descriptive with a qualitative approach.
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