Dissertations / Theses on the topic 'Financial instruments Australia Accounting'
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Shah, Atul Keshavji. "Accounting policy choice : the case of financial instruments." Thesis, London School of Economics and Political Science (University of London), 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.294909.
Full textYekini, Liafisu Sina. "Financial instruments disclosure : the role of accounting standards." Thesis, University of Leicester, 2011. http://hdl.handle.net/2381/9906.
Full textShields, Karin Elisabeth. "International accounting standard setting : lobbying and the development of financial instruments accounting." Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/7904/.
Full textChew, Tong-Gunn. "Incentives for voluntary disclosures of derivative financial instruments by financial institutions in Singapore." Monash University, Dept. of Accounting and Finance, 2004. http://arrow.monash.edu.au/hdl/1959.1/5301.
Full textau, Rebecca tan@anu edu, and Chyi Woan (Rebecca) Tan. "Accounting for Financial Instruments: An Investigation of Preparer and User Preference for Fair Value Accounting." Murdoch University, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20051011.123944.
Full textTan, Chyi Woan. "Accounting for financial instruments : an investigation of preparer and user preference for fair value accounting /." Access via Murdoch University Digital Theses project, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20051011.123944.
Full textMaucher, Matthias. "Rechnungslegung von Financial Instruments nach IAS 39 und HGB / Steuerrecht." [S.l. : s.n.], 2005. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB12103715.
Full textBorger, David. "Constructing representations of risk in regulatory networks : accounting for financial instruments." Thesis, London School of Economics and Political Science (University of London), 2002. http://etheses.lse.ac.uk/2265/.
Full textTan, Chyi Woan (Rebecca). "Accounting for financial instruments: an investigation of preparer and user preference for fair value accounting." Thesis, Tan, Chyi Woan (Rebecca) (2005) Accounting for financial instruments: an investigation of preparer and user preference for fair value accounting. PhD thesis, Murdoch University, 2005. https://researchrepository.murdoch.edu.au/id/eprint/332/.
Full textTan, Chyi Woan (Rebecca). "Accounting for financial instruments: an investigation of preparer and user preference for fair value accounting." Tan, Chyi Woan (Rebecca) (2005) Accounting for financial instruments: an investigation of preparer and user preference for fair value accounting. PhD thesis, Murdoch University, 2005. http://researchrepository.murdoch.edu.au/332/.
Full textMignot, Helen R. "Users and accounting information preferences of government department financial reports." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1996. https://ro.ecu.edu.au/theses/936.
Full textVan, der Merwe D. (Divan). "An analysis of the factors leading to divergence between the tax and financial reporting classification of financial instruments issued by corporate taxpayers." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/41565.
Full textDissertation (MCom)--University of Pretoria, 2012.
lmchunu2014
Taxation
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Thorne, Helen. "The financial statement data of failed companies : the role of the Australian accounting profession /." Title page, contents and summary only, 1986. http://web4.library.adelaide.edu.au/theses/09PH/09pht511.pdf.
Full textKilic, Emre. "The impact of leverage implicit in derivative financial instruments on banks' default risk premium." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2005. http://wwwlib.umi.com/cr/syr/main.
Full textRossieta, Hilda. "Introduction of accounting standards on derivatives and other financial instruments FR13 : examinations of lobbying motives." Thesis, University of Manchester, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.503073.
Full textHodder, Leslie Davis. "Reliability and relevance of market risk disclosures by commercial banks." Access restricted to users with UT Austin EID Full text (PDF) from UMI/Dissertation Abstracts International, 2001. http://wwwlib.umi.com/cr/utexas/fullcit?p3034549.
Full textGomes, Diana Monteiro. "Value relevance of financial assets." Master's thesis, NSBE - UNL, 2009. http://hdl.handle.net/10362/9481.
Full textThis study’s proposal is to examine for the Portuguese market, the value relevance of unrealized fair value gains and losses of financial assets, namely for financial instruments at fair value through profit and loss (which includes held-for-trading securities) and for available-for-sale financial assets. The objective is to obtain a perception of how well stock prices and returns reflect the fair value changes of these two financial assets. For a sample of Portuguese listed companies in a 2005-2007 period, no significant evidence is found regarding the value relevance of both cumulative and incremental unrealized fair value gains and losses associated to the two analyzed financial instruments. Several underlying factors for these results are presented, based on prior research.
Baker, Shannon Bruce. "Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework." Master's thesis, University of Cape Town, 1997. http://hdl.handle.net/11427/9488.
Full textThe objective of this study was to evaluate the views of both preparers and users of financial statements on a number of issues related to South African Futures Exchange (SAFEX) financial instruments. These issues related to the perceptions of the SAFEX market price as a measure of fair value for financial reporting 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 SAFEX, as well as empirical data collection through the use of postal questionnaires and the evaluation thereof.
Kholmy, Khaled [Verfasser], Jürgen [Gutachter] Ernstberger, and Bernhard [Gutachter] Pellens. "Fair value accounting for financial instruments and analysts' forecasts in the financial crisis / Khaled Kholmy ; Gutachter: Jürgen Ernstberger, Bernhard Pellens ; Fakultät für Wirtschaftswissenschaft." Bochum : Ruhr-Universität Bochum, 2013. http://d-nb.info/1227707436/34.
Full textKholmy, Khaled Ahmad [Verfasser], Jürgen [Gutachter] Ernstberger, and Bernhard [Gutachter] Pellens. "Fair value accounting for financial instruments and analysts' forecasts in the financial crisis / Khaled Kholmy ; Gutachter: Jürgen Ernstberger, Bernhard Pellens ; Fakultät für Wirtschaftswissenschaft." Bochum : Ruhr-Universität Bochum, 2013. http://d-nb.info/1227707436/34.
Full textMarinova, Milena. "Securitization - A critical assessment in the light of the financial crisis." Doctoral thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-76306.
Full textAbd, Allah Ahmed. "The effect of Diverse Accounting Practices of Financial Instruments under IFRS on De Facto Harmonization and Comparability : an Empirical Study of IAS 39 in Sweden." Thesis, University of Gävle, Department of Business Administration and Economics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-3674.
Full textObjective: The IFRSs are getting more popularity all over the world. IAS 39 is one of the most sophisticated standards included in the IFRS jurisdiction, which mainly addresses the recognition and measurement of financial instruments and hedge accounting. When these instruments had been off-balance sheet hidden, accounting scandals were the consequences. Capturing these risky instruments in the body of the financial statements, according to IAS 39, implies diverse accounting choices where the selection is tied to managers' judgment.
The Swedish GAAPs have been criticized in the literature of being less conservative than the US GAAPs. Sweden as an EU member has mandated the adoption of IFRSs in the consolidated financial statements of all listed companies, since 2005. No published research has studied the effect of IAS 39 diverse accounting practices on de facto harmonization and comparability in Sweden. The current study fills this gap in the literature, and goes beyond to investigate whether the selected accounting choices are associated with the industry sectors.
Methods: A sample of 50 companies listed in NASDAQ, Stockholm in the financial and the industrial sectors is selected. Secondary data are obtained from the 2007 annual reports of the selected companies. Six accounting practice categories are detected under the standard. Herfindahl (H) index and Chi- square test are applied on the data.
Results: The results show a relatively low harmonization and comparability in most of the accounting practices, and variation in associations between accounting practices and sectors. This infers to the risk of producing non-comparable financial statements that may distort the value of accounting numbers, the content of financial statements and negatively affect market participants.
Conclusion: Much effort is still needed to enhance de facto harmonization and comparability of financial reporting. Further research is also motivated in order to develop a harmonization theory that support standard setters in revising the existing standard to eliminate inconsistencies in accounting choice selection and enhance comparability.
Bardien, Mariam. "Knowledge in Accounting: Using a threshold concept lens to identify knowledge of financial instruments in an Accounting course, as experienced by students at a South African university." Master's thesis, Faculty of Humanities, 2020. http://hdl.handle.net/11427/32200.
Full textHurst, Gavin. "The due process of accounting standard setting in Australia : the case of AAS27 : financial reporting by local governments." University of Ballarat, 2003. http://archimedes.ballarat.edu.au:8080/vital/access/HandleResolver/1959.17/14636.
Full textDoctor of Business Administration
Cleverton, Jennifer Gaye. "The social construction and operational significance of fair values : a case study of a financial services organisation." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/the-social-construction-and-operational-significance-of-fair-values-a-case-study-of-a-financial-services-organisation(b95ce8d7-9b04-4acd-bba5-8c9b0bcbf885).html.
Full textColmant, Bruno. "Etude conceptuelle des principes comptables applicables aux instruments financiers pour les entreprises commerciales et industrielles belges." Doctoral thesis, Universite Libre de Bruxelles, 2000. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/211770.
Full textPejčochová, Kristina. "Development of Derivatives Reporting." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-113116.
Full textMylonas, Georgios. "The impact of IFRS on the analysts' information environment : the role of accounting policies and corporate disclosure." Thesis, Loughborough University, 2016. https://dspace.lboro.ac.uk/2134/23881.
Full textHolm, Martina, Adam Thorstensson, and Emma Wijk. ""Does size matter?" - En kvalitativ undersökning om påverkande faktorer gällande styrmedel i småföretag." Thesis, Malmö högskola, Fakulteten för kultur och samhälle (KS), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-21794.
Full textMaintaining economic sustainability within a company requires a responsible business organization that creates the need for a systematic approach to economic instruments. Different instruments may be relevant for different purposes and therefor the choice and use of them is critical to study. The study examines, through a comparative case study which factors influence the choice and use of economic instruments in small businesses in Sweden. The survey results in a number of factors that, in the studied companies affects how decisions on financial instruments are made. These factors form the basis of the model created. The model shows that the informational needs of the leader is what influences how the selection and use takes place, and that need is changing depending on the company and the external characteristics along with the background of the leaders.
Resende, Miguel Silva. "Principais determinantes das divulgações exigidas pela IFRS 7 : o caso das empresas cotadas em Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/7943.
Full textA IFRS 7 exige que as entidades divulguem nos seus relatórios financeiros informações sobre os instrumentos financeiros uteis para os diversos usuários da informação contabilística. Este estudo teve por base a análise dos principais determinantes no cumprimento com as divulgações exigidas pela IFRS 7, pelas empresas cotadas em Portugal. Foram analisadas 35 empresas cotadas na Euronext Lisboa, entre 2010 e 2012, sendo recolhidos os dados a partir dos Relatórios e Contas das mesmas tendo como base a informação constante das demonstrações financeiras. Os resultados sugerem que os principais determinantes no cumprimento com as divulgações exigidas pela IFRS 7, pelas empresas cotadas em Portugal são, a dimensão, as diferenças temporárias entre a contabilidade e a fiscalidade (impostos diferidos) e o uso de instrumentos financeiros passivos. Existindo uma correlação positiva para a dimensão e uma correlação negativa para os restantes determinantes.
The present study was based on main components in compliance with the disclosures required by IFRS 7, by listed companies in Portugal. Thirty five companies listed on Euronext Lisbon were used for a period of analysis between 2010 and 2012, based on the financial reports issued by them. The results suggested that the main components in compliance with the disclosures required by IFRS 7, by listed companies in Portugal is the size, timing differences between accounting and taxation (deferred taxes) and the use of financial liabilities. Furthermore, there is a positive correlation associated to dimension and a negative correlation for the remaining components.
Flores, Eduardo da Silva. "Os efeitos do registro patrimonial de instrumentos financeiros híbridos: uma análise internacional." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-22112016-121135/.
Full textThe main purpose of this thesis was to evaluate the effects of hybrid financial instruments bookkeeping as equity. Therefore, were used value relevance econometrics models, which assess how the accounting figures are assimilated by the stock prices and stock returns (OHLSON, 1995; Aboody et al., 1999; LIMA, 2010; LOPES; Walker, 2012). Additionally, were observed the relationships between these contracts and cost of capital, financial leverage and effective tax rate, respectively, considered crucial to use of this fundraising tool (LEE; FIGLEWICZ, 1999). Regarding to the methodological development of this research was composed two samples, namely: (i) interest group, formed by 39 companies that issued hybrid instruments presents in 10 different jurisdictions; and (ii) control group, which have 107 organizations domiciled in the same countries and operating in the same sectors, as well as its equity composition is similar to the interest group. Observations were collected for these firms from December 2005 to December 2015, on a quarterly basis, forming a total database with 3.386 observations. The technical notes of the interest group analysis indicated that these firms recorded hybrids as equity instruments, considering interpretative elements at least questionable in light of the economic substance over the legal form of these bonds. Therefore, in a combined analysis of hybrid instruments evaluating IAS 32 together, it is possible to infer that these contracts is closer to the concept of financial liability than equity instrument definition. However, under the quantitative finds, it was verified that the amount of hybrid affects the prices and stock returns of issuers, not related to infrastructure projects, in a positive and statistically significant way. Such results opposition might be better understood applying the concept of self-fulfilling prophecy of Merton (1968), in which the accounting records of a contract such as equity, albeit wrongly, will trigger on the market players the insight that this truly or it has such condition, adopting behaviors that make the original false conception becomes true. Similarly, the absence of queries by regulators and auditors corroborate the treatment employed by the firms, supporting the effects described on the investors. Concerning to the determinant factors for the issuance of these bonds, was found that the issuers have higher cost of capital, are more leveraged and revealed lower effective taxes rates than non-issuers. Hence, can be concluded that while new forms of contracts for obtaining resources, such as hybrids, are important for the financing of entrepreneurial activities, it is essential that accounting represent faithfully the economic nature of these instruments in order to not create distortions in the financial position and, therefore, generate biases in users of financial statements.
Andersson, Elin, and Sandra Selin. "Säkringsredovisning : Redovisningsmässiga och skattemässiga konsekvenser." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10412.
Full textInternational companies are today exposed to several risks regarding their operations. Theserisks are related to exchange rates, interests rates and commodity prices. In order to reducethese risks companies use financial instruments. Financial instruments are today treated in theInternational Accounting Standard IAS 39 Financial Instruments: Recognition andMeasurement. When financial instruments are used for hedging purposes they are titledhedging instruments, whose changes in value are expected to develop in the opposite directionin relation to the hedged item. In order to achieve a match between these components in thefinancial statements hedge accounting is used. Hedge accounting is treated in IAS 39 andsince this standard was first introduced it has been criticized for being too complex anddifficult to apply in practise. The complexity can be traced to the options the standard offers.In addition to this, hedge accounting is optional and can also be interrupted.The purpose of this study is to examine in what way the application of current accountingrules and Swedish tax rules regarding hedge accounting affect companies, the Swedishgovernment and shareholders. Furthermore, we intend to examine the consequences that ariseas a result of applying hedge accounting in practice. The study is qualitative in nature andcontains three scenarios designed to show how selected stakeholders are affected by thecurrent regulations. The study will also show the accounting and tax implications that mayarise when hedge accounting is applied.The study shows that the criticism levelled against IAS 39 are eligible. When taxation ofhedging arrangements is taken into consideration a new dimension of complexity arises. Thiscan be explained by the fact that Swedish tax rules and IFRS standards do not advocate thesame valuation of financial instruments. Although RFR 2 is applied in order to reduce thesedifferences, the fact remains that hedge accounting is not functioning optimally for nonfinancialcompanies. This study also shows that the options hedge accounting offers havemore or less impact on the stakeholders of the entity. Corporate decisions on whether hedgeaccounting should be applied or not do affect the financial reports of the company, which inextension may influence stakeholders´ investment decisions. The options regarding hedgeaccounting also influence corporate taxation, as they may give rise to arbitrage situations aswell as reduced or more irregular tax payments.The conclusion of this study is that the accounting and tax treatment of financial instrumentsis too complex and current regulations should therefore be reviewed in order to achieve abetter match between these two components.This paper is hereinafter written in Swedish.
Van, Aswegen Anina. "The hidden constituents of cost of capital." Diss., University of Pretoria, 2011. http://hdl.handle.net/2263/29547.
Full textDissertation (MCom)--University of Pretoria, 2011.
Financial Management
unrestricted
Costa, Thiago de Abreu. "Adoção do valor justo: um estudo sobre a relevância do valor justo dos ativos biológicos e propriedades para investimento nas empresas não financeiras de capital aberto no Brasil nos anos de 2010 e 2011." Universidade do Estado do Rio de Janeiro, 2013. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4769.
Full textO presente estudo analisou a relevância (value relevance) do valor justo dos ativos biológicos, propriedades para investimento e instrumento financeiros apurado pelas empresas brasileiras não financeiras de capital aberto nos anos de 2010 e 2011 (após implementação das normas internacionais de contabilidade) na formação do preço de suas ações. Foram selecionadas para o estudo empresas não financeiras de capital aberto que foram impactadas pelo CPC 28 Propriedades para Investimento e pelo CPC 29 Ativos Biológicos, sendo identificadas 70 empresas no ano de 2010 e 76 no ano de 2011. Foi utilizada como procedimento metodológico análise quantitativa, realizada através de estatística univariada (teste de diferença de média) e estatística multivariada (utilizando-se o modelo de Ohlson (1995)). O estudo constatou que: (a) 8% das empresas brasileiras não financeiras de capital aberto foram impactadas pelo CPC 29, enquanto que 16% foram impactadas pelo CPC 28; (b) na média, o efeito do valor justo dos ativos biológicos e propriedades para investimento reconhecido no resultado contribuiu para o aumento dessa variável contábil das empresas analisadas, enquanto que o efeito do valor justo proveniente dos instrumentos financeiros contribuiu, na média, para diminuir o resultado das empresas analisadas; (c) o teste de diferença de média (Wilcoxon) apontou que as alterações do valor justo foram responsáveis por diferenças estatisticamente significativas entre as variáveis contábeis (patrimônio líquido e resultado) com o efeito do valor justo e sem o efeito do valor justo em todos os anos e casos analisados; e (d) os resultados do modelo de Ohlson indicam que efeito do total do valor justo reconhecido no resultado foi detectado como relevante em 2010, assim como o valor justo das propriedades para investimento, e instrumentos financeiros. No pooled, foram encontradas evidências da relevância do efeito do valor justo provenientes do CPC 28, CPC 29 e CPC38. Não foram encontradas evidências da relevância do valor justo no ano de 2011.
This study examined the relevance (value relevance) of fair value of biological assets, investment properties and financial instruments established by Brazilian companies not traded in financial years 2010 and 2011 (after implementation of international accounting standards) in the formation of its share price. Were selected for the study of non-financial companies traded that were impacted by CPC 28 - Investment Property and CPC 29 - Biological Assets, identified 70 companies in 2010 and 76 in 2011. It was used as a methodological procedure quantitative analysis performed using univariate statistical test (mean difference) and multivariate statistics (using the Ohlson (1995)). The study found that: (a) 8% of non-financial Brazilian companies traded were impacted by CPC 29, while 16% were impacted by CPC 28 (b) on average, the effect of fair value of biological assets and properties investment recognized in earnings contributed to the increase in this variable accounting of the companies analyzed, while the effect of fair value from financial instruments contributed, on average, to decrease the income of the companies analyzed, (c) test the mean difference ( Wilcoxon) pointed out that the changes in fair value accounted for statistically significant differences between the accounting variables (income and equity) with the effect of fair value and without the effect of fair value for all years and cases analyzed, and (d) the results of Ohlson model indicate that the total effect of the fair value recognized in earnings was detected as relevant in 2010 as well as the fair value of investment properties and financial instruments. In pooled, we found evidence of the relevance of the effect of fair value from the CPC 28, CPC 29 and CPC38. There was no evidence of the relevance of fair value in the year 2011.
Miková, Tereza. "Finanční nástroje v účetnictví bank." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75486.
Full textBrandão, Tatiana Frey Biehl. "Mulheres empoderadas - uma experiência de gestão no sertão nordestino." Universidade Federal de São Carlos, 2016. https://repositorio.ufscar.br/handle/ufscar/7896.
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The study area of this work is the Alto Sertão of Sergipe, considered to be one of the most rural territories in the Northeast of Brazil. In this setting, there is the target audience of this research, mainly composed by family agriculturists who integrate the Association of Women „Resgatando Sua História‟ and work with different agricultural and non-agricultural activities, following the agroecology guidelines. This way, it is possible to notice the need of agriculurists to know the management tools to administrate the diversified range of information inherent to local productive, ecological and economical resources. So, this work has as its objective verifying what are the accounting-financial management instruments adopted by the Association, and also observing the socialproductive system to see if it is an alternative to improve their life conditions. We chose a qualitative approach to conduct this study, and data collection was performed through direct observations and semi-structured interviews with the associates. It was observed that they appropriated the necessary accounting and financial knowledge, so they could play the main role on the development of the agricultural and para-agricultural, management and social representation activities. We concluded that their organization as an association and acting under the precepts or agroecology has collaborated on the autonomy and empowering of women by increasing their income, food and nutrition security and ecological conservation of the caatinga, social-productive and political insertion of the associates. Also, data transparency of economical and financial data of the Association has collaborated to continue this solidary enterprise.
A área de estudo deste trabalho é o Alto Sertão sergipano, considerado um dos territórios mais rurais do Nordeste do Brasil. Neste cenário está inserido o público-alvo desta pesquisa, constituído predominantemente por agricultoras familiares, que integram a Associação de Mulheres „Resgatando Sua História‟ e exercem diversas atividades agrícolas e não agrícolas, observando os preceitos da agroecologia. Deste modo, nota-se a necessidade dos agricultores conhecerem as ferramentas de gestão para administrarem o diversificado leque de informações inerentes aos recursos produtivos, ecológicos e econômicos locais a serem manejados. Portanto, este trabalho detém como objetivo verificar quais são os instrumentos contábeis-financeiros de gestão adotados pela referida Associação, ao tempo em que se busca observar se o sistema socioprodutivo constitui-se numa alternativa para a melhoria das condições de vida das agricultoras associadas. Para a realização deste estudo de caso optou-se pela abordagem qualitativa, onde a coleta de dados se deu por meio de observações diretas e através da realização de entrevistas semiestruturadas com as associadas. Observou-se que as associadas apropriaram-se dos conhecimentos contábeis e financeiros imprescindíveis para a realização dos registros e controles necessários à gestão, de tal modo, que elas assumem o papel de protagonistas no desenvolvimento das atividades agrícolas e paraagrícolas, de gestão e de representatividade social. Conclui-se que a opção das agricultoras em se organizarem associativamente e de atuarem sob os preceitos da agroecologia colaborou para a autonomia e empoderamento das mulheres, através do incremento da renda das associadas, da segurança alimentar e nutricional das famílias, da conservação ecológica da caatinga, da inserção socioprodutiva e política das associadas. Enquanto que a transparência dos dados econômicos e financeiros da Associação colaborou para a continuidade desse empreendimento solidário.
Stopa, Ondřej. "Cenné papíry a deriváty: vykazování a oceňování podle českých předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9421.
Full textRumčikaitė, Monika. "Finansinių priemonių atskleidimas apskaitoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2010~D_20140625_185715-69175.
Full textThe dynamic nature of international financial markets led the wide-ranging using of full range of financial instruments, from simple traditional instruments such as bonds, to various forms of derivatives such as interest rate swaps. Such public and such private sector entities in their activities using a wide range of financial instruments, beginning such as payables and receivables, and ending with complex instruments, foreign exchange transactions in which hedged foreign currency liabilities. Financial instruments innovation contributed more efficient allocation of risk between borrowers and investors. However, some financial instruments may involve transactions that affect the company's accounts and it don’t show the true financial position. This raises the problem-how to detect and provide the financial instruments in order to inform stakeholders of a company's economic condition. Significant financial instrument using growth led foreign authors encouraged the financial instruments disclosure and presentation, while in Lithuania is just the beginning of financial instruments practice. The IASB has released standards for financial instruments disclosure, but companies still poses problems: what is the derivatives influence to the businesses and how some certain derivatives are associated with some risk. The object of research - the financial instruments accounting. The aim – to disclose the presentation of financial instruments, which reflect the true and fair the... [to full text]
Almeida, Diana Lúcia de. "Reclassificação dos ativos financeiros e os possíveis impactos nos indicadores prudenciais e de rentabilidade dos bancos brasileiros." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13102010-182733/.
Full textDriven by the belief that only one technically robust set of standards would be fundamental for increased transparency in information, reduced capital costs, eliminated costs to adapt financial statements to a new set of standards, risks reduction and, consequently, by the attraction of international investments, in 2002 FASB signed a convergence agreement with IASB, according to which the bodies agreed to work together to develop compatible and high quality accounting standards that could be applied for both domestic and cross-border financial reporting. IAS 39 has been considered complex since it was issued and had already been included in the scope of revision by IASB and FASB. However, the 2008 financial crisis emerged IAS 39 weaknesses, being both bodies pressured to accelerate the revision. In response to the crisis, the project was divided in three phases and the first one regards to classification and measurement of financial instruments. As part of the project, in November 2009 IFRS 9 Financial Instruments was issued. The new standard introduces new requirements for classification and measurement of financial assets. Among the changes, the four categories fair value through profit and loss, held to maturity, loans and receivables and available for sale were eliminated and two categories were introduced amortized cost and fair value. This change instigated an analysis about its possible impacts. In that sense, this research aimed to analyse, within the context of IFRS 9, if the change in financial assets classification introduces statistically significant changes in the prudential and the profitability ratios of banks in Brazil. To that end, the reclassification from available for sale to fair value was focused. The sample is non-probabilistic and contains 38 Brazilian banks. The variables are: Total Capital ratio, Tier 1 ratio, Fixed Assets to Regulatory Capital ratio, Return on Assets (ROA) and Return on Equity (ROE). The research strategy used is simulation and the mean significance of each ratio results, before and after the simulation, was tested by the non-parametric Wilcoxon test. The results show no variation in regulatory capital structure, thus, there is no impact on Fixed Assets to Regulatory Capital ratio. In relation to all other ratios, the reclassification makes a statistically significant increase in Total Capital ratio mean, while ROA and ROE means reduced. On Tier 1 ratio mean there is no evidence of statistically significant variation. All the results of this research took into account reliability level of 95% and the respective significance level of 5%. However, considering that the statistics tests are based on a non-probabilistic sample, the results refer solely to banks in the sample. Moreover, this research contributed to a debate about the use of reclassification for earnings managements, concluding that IFRS 9 is more restrictive when compared to IAS 39 after 2008 amendment. Regarding the objectives of IAS 39 revision, an improvement was perceived, specially because the reduction of the numerous financial assets classification categories, despite it is too early to state that the change introduced by IFRS 9 has reduced IAS 39 complexity. Finally, it can be noticed a convergence movement between accounting and prudential rules, despite some divergences that still remain.
Rönnberg, Persson Rebecca, and Julia Andersson. "K3 eller frivillig tillämpning av IFRS? : En komparativ studie mellan redovisning av finansiella tillgångar ur ett intressentperspektiv." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-37525.
Full textFollowing the global financial crisis in 2008, a major criticism was made of the standard IAS 39 Financial Instruments: Recognition and Measurement. This criticism was based on the fact that the standard was all too complicated. This was already pointed out at the time of its publication in 1999. In response to this criticism, the IASB began to produce a new standard, IFRS 9 Financial Instruments, which became mandatory from January 1, 2018. When applying IFRS 9, companies will be given better prerequisites for to design an account that provides a more accurate picture of how risks with financial instruments are managed. Corresponding standards in K3 are contained in chapter 11 and chapter 12 of the regulation. For the application of Chapter 11, assets are reported at purchase value and, in applying Chapter 12, fair value is used. Which chapter to be followed is up to the users of the regulation. K3 is basically based on "IFRS for SMEs". Unlisted Swedish parent companies have the option to choose whether to apply K3 or IFRS. In recent years, this choice has become a strategic choice for the companies. This essay is a qualitative study based on an abductive approach. The study presents a comparative analysis that, by typing, investigates differences that may occur if Swedish unlisted parent companies choose to voluntarily apply IFRS or apply K3. The differences between the different standards examined are limited to classification, valuation and impairment. Types are designed to clearly show the differences that arise in the accounting of these areas and how they affect the parent company's financial position from a stakeholder perspective. In this study, a delimitation has been made to treat only primary stakeholders, shareholders and lenders. The analysis highlights the most significant differences that arise in the accounts and affect the parent company's financial position. The differences found in the cases have been analyzed from the perspective of the primary stakeholders. This to see which application is most beneficial. Both shareholders and lenders demand information that may affect their decision making. The analysis also examines how well the two regulations apply their qualitative properties. The purpose of the study is to show how a Swedish unlisted company's choice of regulatory framework affects the accounting of their financial assets. By highlighting the most significant differences between Chapter 11 of K3 and IFRS 9, the study aims at providing knowledge about III the distinctions that occur between the regulations. This knowledge, in turn, will show how the choice of regulatory framework affects financial information from an interest perspective. The result of the study suggests that there are differences between the rules governing accounting for financial assets. The main differences arise from the degree of caution of the various regulations, especially regarding impairment. The conclusion is that financial assets reported in accordance with IFRS 9 describes the economic reality better from a stakeholder perspective. In this way, shareholders and lenders can get better basis for financial decisions. This paper is written in Swedish.
Sarkar, Hasina Farhana. "Impact of the quality of internal audit function and the internal audit outsourcing/co-sourcing on external audit fees: Evidence from listed companies in Australia." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2021. https://ro.ecu.edu.au/theses/2470.
Full textFredriksson, Mathias. "Finansiella instrument: Värderingskonceptet verkligt värde." Thesis, University of Gävle, Department of Business Administration and Economics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-5133.
Full textSyfte: Syftet med uppsatsen är att kartlägga de värderingsmetoder som används för att fastställa verkligt värde på finansiella instrument och också granska hur dessa metoder redovisas. Därtill syftar uppsatsen till att diskutera problematiken för värderingskonceptet verkligt värde. Detta görs i två delar, utifrån standardsättarnas perspektiv och de finansiella institutens. Därefter utreds förbättringar inom konceptet som baseras på de två tidigare delarna.
Metod: Uppsatsens undersökning utfördes via en fallstudie som baserades på kvalitativ data. Data inhämtade från två separata områden, tre redovisningsstandarder (SFAS 157, IAS 39 och IFRS 7) och årsredovisningar från 2007, hämtade från de tio största finansiella instituten (baserat på balansomslutning) ifrån USA respektive Europa.
Resultat & slutsats: Undersökningen visade att rekommendationerna kring vilka värderingsmetoder som ska tillämpas är likvärdiga från de båda standardsättarna; prisnoteringar och värderingsmodeller, men inte toleransen kring värderingsmodeller, där FASB är mer tillmötesgående än vad IASB är. Vidare demonstrerar alla finansiella institut en relativt bra konsensus för hur verkligt värde implementeras jämfört med rekommendationerna. Emellertid finns det tydliga skillnader i de underliggande teknikerna för de två huvudmetoderna, framförallt med värderingsunderlaget (vilka inputs som nyttjas) när simuleringar används och i vilken omfattning dessa redovisas. Följaktligen mynnar ovannämnda resultat ut i att det finns utrymmen för förbättringar för värderingskonceptet verkligt värde, eftersom bolagens implementering inte är i linje med ramverkens syfte med finansiella rapporter.
Förslag till fortsattforskning: En undersökning bör göras om hur värderingsmodeller kan erhålla en lämplig trovärdighet inom redovisningen
Uppsatsens bidrag: Uppsatsen bidrar till att öka förståelsen för verkligt värde som värderingskoncept och dess metoder för att värdera finansiella instruments samt problematiken med det. Dessutom har förståelse etablerats för vilka försvårande omständigheter nya instrument medför när de ska värderas till verkligt värde.
Lysér, Oskar, and Viktor Sylvén. "Ger IFRS 9 bättre beslutsunderlag? : En dokumentstudie ur en investerares perspektiv." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-79139.
Full textIFRS 9 is a new standard which intend to improve accounting of financial instruments. The precursor IAS 39 was heavily criticized during the financial crises in 2008 because of its late recognition of credit loss. IFRS 9 introduces a new forward-looking approach that considers future macroeconomic factors. Previous research has mainly been studying banks and future effects of the standards implementation. No essential effects have been shown in previous research. What distinguishes our study is that we try to interpret the effects of implementation in different sectors and to analyze whether the effect of IFRS 9 has affected investors’ decision-making. To achieve the purpose of this thesis, a document analysis of different companies in various industries has been conducted. This thesis has been analyzed from an investors point of view which is based on IASB’s conceptual framework. This thesis has not seen any essential effects from the implementation of IFRS 9 in the financial reports. From the qualitative characteristics the financial information for an investor has improved and its relevance has increased, which has affected the investors’ decision-making, in a positive manner. After the implementation the big difference is that the annual deposition to the reserve for credit loss has increased for companies in all industries. Although, we believe that the big differences with IFRS 9 can first be interpreted in a recession.
Silva, Andrea Bispo da. "Abordagens para a classificação contábil de instrumentos financeiros híbridos e/ou compostos: um estudo de caso com uma companhia aberta brasileira." Universidade do Estado do Rio de Janeiro, 2014. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=8941.
Full textHybrid financial instruments and/or compounds has been a constant theme regarding accounting regulation. The positive literature presents a hypothesis that help to understand why some companies appeal to said instruments to raise funds: Indebtedness level on the breach limit of contractual covenants. In Brazil, companies with CVM register, that used these instruments, sorting them on the equity, had their quarterly statements and/or financial statements restated and/or republished by CVM resolution. The critical point of the whole discussion lies in the distinction between a liability item and an equity item. This subject is covered in the IAS 32 (PT CPC n. 39) and is present in "Discussion Paper - A review of the conceptual framework for financial reporting", issued by IASB in July 2013, having two approaches that can be used, order to simplify the distinction between an item of liabilities and equity: the narrow equity approach - NEA and the strict obligation approach - SOA. The adoption of each of these approaches have a different impact on levels of debt / leverage and the potential dilution of the shareholding. This work aims to investigate approaches to accounting classification of mandatorily convertible debentures, vis-à-vis the IAS 32 (PT CPC n. 39) and the Discussion Paper of the IASB (NEA x SOA).The methodology used is a case study of a Brazilian corporation, that in 2010 issued mandatorily convertible debentures and made a classification of these instruments deemed inappropriate by the regulator. It can be observed that the strict obligation approach is the approach that impacts least on the level of indebtedness, while the narrow equity approach is the one that have the most leverage. Evidence suggests the contractual covenants as potencial inducers of such practice, fact which is in accordance with the literature documenting the area as a phenomenon expected. It is true that in the case in, there was continuous breach of the contractual covenants, corroborating the hypothesis presented by SILVA (2008) that the low cost of violation of covenants contribute to such a situation. Alternatively, a possible explanation for the choice of the accounting company is the complexity of IAS 32 (PT CPC 39) and ignorance of its nuances.
Birt, Jacqueline Louise. "Consequences of changing Australian segment reporting requirements." Phd thesis, 2008. http://hdl.handle.net/1885/149667.
Full textMulder, Ignatius Jacobus. "Accounting for financial instruments in corporate treasuries." Thesis, 1998. http://hdl.handle.net/10500/17536.
Full textFinancial Accounting
DCom (Applied Accountancy)
Chen, Yin-Chun, and 陳穎君. "Financial Crisis and Accounting Information:Subprime Loan and Related Financial Instruments." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/30919947684184641763.
Full text國立臺灣大學
會計學研究所
97
Subprime loan and related financial instruments are used to study the financial crisis of 2008. This financial crisis results from the overextension of credit and the sophistication of securitization. The liquidity crunch influences financial market and global economy negatively. Many financial institutions are taken over by the government or fall into bankruptcy. To mitigate the impact of financial crisis, central banks add capital to markets, decrease interest rate or adopt financial bailouts. Financial crisis leads to a significant decrease in the volume and level of activity for assets or liabilities. The difficulty of determination for fair value of financial instruments causes some criticisms and challenges. The adoption of fair value accounting actually increases the relevance of financial information and helps to reflect the severity of financial problems. Through comparison and analysis of the financial standards, the thesis provides some suggestions to implement fair value accounting. The following are the propositions of enforcing fair value accounting: 1. Enhance disclosure of valuation techniques and assumptions. 2. Simplify recognition and measurement of financial instruments. 3. Establish valuation standards and cultivate related professionals 4. Strengthen the acquisition of fair value information 5. Augment internal control of financial instruments valuation. 6. Improve fair value audit. 7. Reinforce the supervision of financial markets.
Li, Mu-Hua, and 李慕華. "Accounting for Financial Instruments under IAS32 and IAS39." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/36737636012323614306.
Full text輔仁大學
會計學系碩士班
94
Riding the tidal wave of liberalization and globalization, the financial system has developed a lot of innovative financial instruments and proliferated with their usage worldwide on an accelerating path. In addition, to facilitate cross-border capital raising and securities listing, there is a growing need to develop a single set of high quality, global accounting standards that enhances transparent and comparability of financial statements. Because the cost-based accounting system can no longer be able to provide the capital market with relevant information about financial instruments, much effort has been devoted to the fundamentally paradigm shift to the fair value-based accounting treatments. The International Accounting Standards Board’s predecessor body, the International Accounting Standards Committee, IASC, began to study this issue in 1988, followed by the publication of IAS32 in March 1995 and IAS39 in December 1998, and revised twice afterward. This thesis starts with a comparative analysis of major differences between cost-based accounting and fair value-based accounting. Next, , it discusses the standard setting process of accounting for financial instruments and related accounting principles and concepts under the framework of IAS32 and IAS39, including the scope, recognition, measurement, hedging, disclosure and presentation. Major policy recommendations are threefold. First, international accounting standards have gained the momentum of global acceptance and Taiwan should follow the trail of the global community. Second, while the development of innovative financial instruments is crucial for the functioning of domestic capital market, the establishment of reliable valuation standards or an appraisal system is the key to market discipline. Third, accounting training should go much beyond mere bookkeeping and emphasize the knowledge of fields of application.
Viana, Patrícia Andréa Bastos Teixeira Lopes Couto. "Accounting for Financial Instruments: Emprirical Evidence from Europe." Doctoral thesis, 2007. https://repositorio-aberto.up.pt/handle/10216/112865.
Full textViana, Patrícia Andréa Bastos Teixeira Lopes Couto. "Accounting for Financial Instruments: Emprirical Evidence from Europe." Tese, 2007. https://repositorio-aberto.up.pt/handle/10216/112865.
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