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Journal articles on the topic 'IFRS long term costs'

Author: Grafiati

Published: 24 June 2021

Last updated: 1 February 2022

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1

Beckman, Judy Kay. "FASB and IASB diverging perspectives on the new lessee accounting." International Journal of Managerial Finance 12, no. 2 (2016): 161–76. http://dx.doi.org/10.1108/ijmf-08-2015-0161.

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Purpose – The purpose of this paper is to demonstrate the expected effect of diverging accounting requirements and practices on firms in two industries – construction and retailing – which typically undertake different types of leases, namely, equipment and real estate, respectively. The paper also discusses how the new standards will provide expanded disclosures to aid this financial statement analysis. Design/methodology/approach – The research demonstrates how to estimate information comparable to that produced under IFRS from US GAAP financial statements and estimates the significance of the impact on key financial statement ratios. Findings – Key profitability ratios – return on assets and return on equity – generally improve over the time period 2007-2013 while interest coverage drastically deteriorates particularly for retailing firms. This finding contrasts with what some view as the Financial Accounting Standards Board’s reason for its choice of income statement presentation – to avoid the front-end loading of costs that ensues from accounting for leases as one would any other long-lived asset acquired through long-term financing. Practical implications – Current IFRS and US GAAP requirements do not provide sufficient information to estimate lease accounting changes for those firms which have no long-term debt other than long-term leases. Therefore, the estimates presented in this analysis are limited below what will be possible to do under new accounting requirements. Originality/value – The research covers a current topic of new divergence between US GAAP and IFRS requirements for leases. In addition, improvements over analysis techniques currently required that will be possible with new financial statement disclosures also are discussed.

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O’Sullivan, Amy K., Milton C. Weinstein, Ankur Pandya, et al. "Cost-Effectiveness of Posaconazole vs Fluconazole in the Prevention of Invasive Fungal Infections among Patients with Graft-Versus-Host Disease (GVHD) in the US." Blood 110, no. 11 (2007): 3336. http://dx.doi.org/10.1182/blood.v110.11.3336.3336.

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Abstract Trial data suggest that posaconazole is similar to fluconazole in preventing invasive fungal infections (IFIs) among allogeneic progenitor cell transplant recipients with graft-versus-host disease (GVHD). We estimated the cost-effectiveness of posaconazole versus fluconazole in this population in the US. A decision-analytic model was developed to estimate the average per patient treatment costs, IFIs avoided, life-years gained, and incremental cost per life-year gained of prophylaxis (2006 US$). The model extrapolates the trial results to a lifetime horizon to include long-term mortality due to GVHD. In the model, patients are assumed to receive posaconazole or fluconazole; efficacy data were obtained from the clinical trial. Long-term mortality and prophylaxis drug and IFI treatment costs were estimated from secondary sources. One-way and probabilistic sensitivity analyses were conducted. Posaconazole is associated with fewer IFIs (0.05 vs. 0.09), increased life years (7.87 vs. 7.66), and higher IFI-related costs (prophylaxis and IFI treatment) ($8,750 vs. $5,530) per patient relative to fluconazole. Costs for treatment of IFIs comprised 95% of the total cost for fluconazole and 35% for posaconazole. The incremental cost-effectiveness of posaconazole versus fluconazole is estimated to be $15,700 per life-year saved. Results are most sensitive to changes in the cost of treating an IFI and the efficacy of prophylaxis. Results from the probabilistic analysis indicate that there is an 88% probability that posaconazole is cost-effective at a $50,000 per life year saved threshold. We conclude that posaconazole is a cost-effective strategy for the prevention of IFIs in patients with GVHD.

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3

Li, Hua, Jia Zhu, James J. Flamming, Jack O'Connell, and Michael Shrader. "Practical experience with full-scale structured sheet media (SSM) integrated fixed-film activated sludge (IFAS) systems for nitrification." Water Science and Technology 71, no. 4 (2014): 545–52. http://dx.doi.org/10.2166/wst.2014.397.

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Many wastewater treatment plants in the USA, which were originally designed as secondary treatment systems with no or partial nitrification requirements, are facing increased flows, loads, and more stringent ammonia discharge limits. Plant expansion is often not cost-effective due to either high construction costs or lack of land. Under these circumstances, integrated fixed-film activated sludge (IFAS) systems using both suspended growth and biofilms that grow attached to a fixed plastic structured sheet media are found to be a viable solution for solving the challenges. Multiple plants have been retrofitted with such IFAS systems in the past few years. The system has proven to be efficient and reliable in achieving not only consistent nitrification, but also enhanced bio-chemical oxygen demand removal and sludge settling characteristics. This paper presents long-term practical experiences with the IFAS system design, operation and maintenance, and performance for three full-scale plants with distinct processes; that is, a trickling filter/solids contact process, a conventional plug flow activated sludge process and an extended aeration process.

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4

O’Sullivan, Amy K., Ankur Pandya, David Thompson, et al. "Cost-Effectiveness of Posaconazole Versus Standard Azole Therapy in the Prevention of Invasive Fungal Infections among High-Risk Neutropenic Patients in the U.S." Blood 108, no. 11 (2006): 3311. http://dx.doi.org/10.1182/blood.v108.11.3311.3311.

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Abstract In a recent clinical trial, posaconazole was found to be superior to standard azole therapy (i.e., fluconazole or itraconazole) in preventing both invasive fungal infections (IFIs) and in reducing overall mortality among high-risk neutropenic patients. We conducted a cost-effectiveness analysis based on trial results from a U.S. perspective. A decision-analytic model was developed to estimate the cost-effectiveness of antifungal prophylaxis among patients with acute myelogenous leukemia (AML) or myelodysplastic syndromes (MDS) at high risk of developing an IFI due to chemotherapy-induced neutropenia. To extrapolate trial results to a lifetime horizon, the model was extended with one-month Markov cycles in which mortality risk is specific to the underlying disease as estimated from SEER data. Patients in the model were assumed to receive prophylaxis with posaconazole or standard azole therapy (fluconazole, 81%; itraconazole, 19%). The probabilities of experiencing an IFI, IFI-related death, and death from other causes over 100 days of follow-up were estimated from the trial data. Long-term mortality, drug costs, and IFI treatment costs were estimated using published sources. The model was used to estimate costs, IFIs avoided, life-years gained, and the incremental cost-effectiveness of posaconazole versus standard azole therapy (using 2006 dollars). Posaconazole is associated with fewer IFIs (0.05 vs. 0.11), increased life years (0.744 vs. 0.728), and (excluding costs of the underlying condition) slightly lower costs ($4,887 vs. $5,070) per patient relative to standard azole therapy over a lifetime horizon. One-way sensitivity analyses indicate that when model parameters are varied across reasonable ranges of their base-case values, the incremental cost-effectiveness ratio for posaconazole ranges from cost saving to $50,000 per life-year saved relative to standard azole therapy. A second-order probabilistic Monte Carlo sensitivity analysis was conducted to assess the effects of parameter uncertainty on the study findings, particularly as relates to treatment efficacy and the costs of an IFI. Results indicate that there is a 75% probability that posaconazole is cost saving versus standard azole therapy and a 90% probability that the incremental cost-effectiveness ratio for posaconazole is at or below the $50,000 per life year saved threshold. Posaconazole has been shown to be more effective than standard azole therapy (i.e., fluconazole or itraconazole) in preventing IFIs and reducing overall mortality in high-risk neutropenic patients. Based on this analysis, we conclude that posaconazole is likely to be cost saving relative to standard azole therapy (i.e., fluconazole or itraconazole) in the prevention of IFIs among high-risk neutropenic patients.

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5

Salewski, Marcus, Torben Teuteberg, and Henning Zülch. "Short-term and long-term effects of IFRS adoption on disclosure quality and earnings management." Corporate Ownership and Control 13, no. 2 (2016): 556–79. http://dx.doi.org/10.22495/cocv13i2c3p6.

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This study investigates the effect of IFRS adoption on the transparency of financial reporting in Germany. For a sample period from 1995 to 2012, we analyze the development of the degree of earnings management and of disclosure quality using discretionary accruals and disclosure quality scores from an annual report ‘beauty contest’ published by a German business journal as proxies. We find that IFRS adoption is associated with an increase in disclosure quality and with an initial increase in the extent of earnings management. We argue that the latter is driven by factors such as low compliance, lack of experience and weaker enforcement in the early years of IFRS accounting and show that the degree of earnings management decreases from the ‘early’ to the ‘mature’ phase of IFRS accounting. Finally, we provide evidence for a negative association between disclosure quality and earnings management indicating that disclosures potentially constrain earnings management

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6

Goodman, Allen C., Eleanor Nishiura, Janet R. Hankin, Harold D. Holder, and John M. Tilford. "Long-Term Alcoholism Treatment Costs." Medical Care Research and Review 53, no. 4 (1996): 441–64. http://dx.doi.org/10.1177/107755879605300404.

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7

Gournay, Sam. "Costs in the long term." British Journal of Healthcare Management 22, no. 1 (2016): 5. http://dx.doi.org/10.12968/bjhc.2016.22.1.5.

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8

Spadafora, David. "Short-term Costs for Long-term Benefits." Journal of Library Administration 52, no. 1 (2012): 108–23. http://dx.doi.org/10.1080/01930826.2012.629967.

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9

Muñoz Mendoza, Jorge Andrés, Carmen Lissette Veloso Ramos, Sandra María Sepúlveda Yelpo, Carlos Leandro Delgado Fuentealba, and Rodrigo Alberto Fuentes-Solís. "Impact of earnings management on agency costs: evidence from MILA markets." Baltic Journal of Management 16, no. 2 (2021): 247–75. http://dx.doi.org/10.1108/bjm-04-2020-0112.

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PurposeThe purpose of this article is to analyze the effects of accruals-based earnings management (AEM), International Financial Reporting Standard (IFRS) adoption and stock market integration for firms that belong to Latin-American Integrated Market (MILA).Design/methodology/approachThe GMM estimator was used according to Arellano and Bover (1995) for panel data on a sample of 478 non-financial companies between 2000 and 2016. Multilevel mixed models was used for the robustness analysis.FindingsAEM practices significantly and dynamically reduce agency costs. This result suggests companies use positive discretionary accruals to hide true agency costs and avoid shareholders monitoring, while negative discretionary accruals are ways to expropriate wealth and increase agency costs. This result implies that firms use AEM as a predetermined strategy to weaken corporate governance. The IFRS adoption and MILA implementation reduced agency costs. However, only IFRS adoption had the capability to mitigate the effects of AEM on agency costs.Originality/valueThese results reveal AEM constitutes a practice that managers use to weaken firms’ corporate governance and expropriate wealth from shareholders. These practices have effects at short-run and long-run. However, the IFRS adoption and market integration represented by MILA are mitigating factors for agency costs. These results have relevant implications for firms’ corporate governance because they guide investors and shareholders to strengthen corporate control and monitoring on business decision-making. These results also are relevant to policymakers because they orient the financial policies design to strengthen the benefits of IFRS and MILA.

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10

Berto, Patrizia, and Stefania Lopatriello. "Long-term social costs of hypertension." Expert Review of Pharmacoeconomics & Outcomes Research 3, no. 1 (2003): 33–40. http://dx.doi.org/10.1586/14737167.3.1.33.

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11

Meyer, Jack. "Long-Term Trends In Healthcare costs." American Pharmacy 25, no. 4 (1985): 40–46. http://dx.doi.org/10.1016/s0160-3450(16)32669-1.

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12

McClelland, Alison. "Long-Term Unemployment: Costs and Responses." Australian Economic Review 26, no. 2 (1993): 26–30. http://dx.doi.org/10.1111/j.1467-8462.1993.tb00779.x.

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13

Karlsson, Martin, Les Mayhew, Robert Plumb, and Ben Rickayzen. "Future costs for long-term care." Health Policy 75, no. 2 (2006): 187–213. http://dx.doi.org/10.1016/j.healthpol.2005.03.006.

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14

Wook-Bin, Leem, and Jee Hoon Yuk. "Effect Of The IFRS Adoption On The Cost Of Capital: Evidence From Korea." Journal of Applied Business Research (JABR) 34, no. 2 (2018): 209–16. http://dx.doi.org/10.19030/jabr.v34i2.10120.

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This study investigates whether the cost of capital of Korean listed firms was substantially reduced after the IFRS adoption in long-term aspect and which firms listed in KOSPI or KOSDAQ market had been more enjoyed the benefit. Prior studies related to this subject don’t provided consistent results and have limitations of insufficiency of research periods and generalization problem. Therefore, this study analyzes the positive effect of the IFRS adoption in Korea using long-term based approach and differential measurements (CAPM and WACC) to facilitate generalization. Results of the study found that the cost of capital of Korean listed firms had been significantly reduced during 5 years after the IFRS adoption. In addition, the cost of capital of KOSPI listed firms was reduced more than KOSDAQ listed firms. The results provide meaningful implications to evaluate the effects of IFRS adoption on the cost of capital and to assess accomplishment of fundamental purpose of the IFRS adoption in Korea.

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15

Hoon Yuk, Jee, and Wook Bin Leem. "The effects of the International Financial Reporting Standards (IFRS) adoption on earnings quality: evidence from Korea." Investment Management and Financial Innovations 14, no. 3 (2017): 243–50. http://dx.doi.org/10.21511/imfi.14(3-1).2017.08.

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This study investigates whether earnings quality of Korean listed firms was substantially improved after the IFRS adoption in long-term aspect and which firms listed in KOSPI or KOSDAQ market had been more enjoyed the benefit. Prior studies related to this subject don’t provide consistent results and have a limitation of insufficiency of research periods. Therefore, this study analyzes the positive effect of the IFRS adoption in Korea using long-term based approach and comparative analysis on each Korean stock market. Furthermore, this study considered Korean specific institutional environment in which main financial statements prepared and disclosed by listed firms were changed from individual financial statements to consolidated financial statements after the IFRS adoption. Results of the study found that earnings quality of Korean listed firms had been significantly improved during 5 years after the IFRS adoption. In addition, earnings quality on consolidated financial statements of KOSDAQ listed firms has improved more than that of KOSPI listed firms. The results provide meaningful implications to evaluate the effects of IFRS adoption on earnings quality and to assess accomplishment of fundamental purpose of the IFRS adoption in Korea.

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16

GRACEY, D. "Costs and reimbursement of long-term ventilation." Respiratory Care Clinics 8, no. 3 (2002): 491–97. http://dx.doi.org/10.1016/s1078-5337(02)00029-1.

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17

Tell, E. J., and N. P. Morith. "Long-Term Care Insurance: Benefits, Costs, Options." Public Policy & Aging Report 23, no. 1 (2013): 14–22. http://dx.doi.org/10.1093/ppar/23.1.14.

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18

LINDSTROM, ANN-MARIE. "Long-Term Care Costs Continue to Climb." Caring for the Ages 7, no. 6 (2006): 10. http://dx.doi.org/10.1016/s1526-4114(06)60164-9.

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19

Ketsche, Patricia G., and Lisette Branscomb. "The Long-Term Costs of Career Interruptions." Journal of Healthcare Management 48, no. 1 (2003): 30–44. http://dx.doi.org/10.1097/00115514-200301000-00007.

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20

Góis, Alan Diógenes, Gerlando Augusto Sampaio Franco de Lima, Nádia Alves de Sousa, and Mara Jane Contrera Malacrida. "The Effect of National Culture on the Relationship between IFRS Adoption and the Cost of Equity Capital." Journal of International Accounting Research 17, no. 3 (2018): 69–85. http://dx.doi.org/10.2308/jiar-52192.

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ABSTRACT In this study we evaluated the effect of national culture on the relationship between IFRS adoption and the cost of equity capital in 2,692 large firms from 31 countries, covering the period 2002–2007. National culture was proxied by six dimensions: power distance, uncertainty avoidance, individualism, masculinity, long-term orientation, and indulgence. IFRS reduced the cost of equity capital when national culture was not included in the regression, and when power distance was included. Cost of equity capital was low in countries with high levels of uncertainty avoidance and indulgence. Our main finding is that the cost of equity capital tends to be low in countries with IFRS and long-term orientation. The fact that IFRS-related benefits (such as improved information quality and reduced cost of equity capital) may be compromised by components of national culture should be taken into account by investors and analysts in their forecasts and investment decisions.

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21

Alidarous, Manal, and Fouad Jamaani. "The Concurrent Effects of IFRS Mandate and Formal Institutional Quality on the Aftermarket Performance of IPO Firms in Emerging Countries." International Journal of Financial Research 12, no. 3 (2021): 320. http://dx.doi.org/10.5430/ijfr.v12n3p320.

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This paper provides the first empirical investigation seeking to find whether International Financial Reporting Standards (IFRS) mandate, changes in the quality of formal institutions, or, the concurrent effect of these two elements can explain the ongoing phenomenon of the aftermarket performance difference of Initial Public Offerings (IPO) firms. We perceive little awareness of the concurrent effect of IFRS mandate and the quality of formal institutions in emerging countries, although these nations account for more than half of the IFRS mandating countries. We employ numerous Difference-in-Differences (DiD) models utilizing reliable IPO and formal institutional data for Saudi Arabia from 2005 to 2017. Our empirical results show that the absence of IFRS influence in the aftermarket performance of IPO firms led us to posit that the quality of formal institutions is the key player in influencing long-term performance of IPO firms in Saudi Arabia. We uncover evidence showing that an improvement in formal institutional quality increases the long-term performance of IPO firms. We find no evidence of a concurrent effect of changes in formal institutional quality and IFRS mandate on the aftermarket performance of IPO firms. Our results show that what does really matter in relation to the aftermarket performance of IPO firms in Saudi Arabia, are the enhancements in the level of formal institutional quality. Our results provide some important implications for IFRS-IPO research.

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22

RAHMAN, ANISUR, and GOPINATH CHATTOPADHYAY. "REVIEW OF LONG-TERM WARRANTY POLICIES." Asia-Pacific Journal of Operational Research 23, no. 04 (2006): 453–72. http://dx.doi.org/10.1142/s021759590600108x.

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A large number of products are now being sold with long-term warranty policies. This is mainly due to fierce competition in the market and customer demand. Offering long-term warranty results in additional complexities in estimating costs associated with warranty servicing due to the uncertainties associated with usage, preventive maintenance and warranty servicing strategies. This paper reviews various long-term warranty policies and mathematical models for estimation of warranty servicing costs.

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23

Higgins, Stephen, David Lont, and Tom Scott. "Longer term audit costs of IFRS and the differential impact of implied auditor cost structures." Accounting & Finance 56, no. 1 (2015): 165–203. http://dx.doi.org/10.1111/acfi.12190.

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24

&NA;. "Long-term clozapine use reduces costs in schizophrenia." Inpharma Weekly &NA;, no. 1374 (2003): 4. http://dx.doi.org/10.2165/00128413-200313740-00008.

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25

Fidler, Miranda M., and Michael M. Hawkins. "Childhood cancer: the long-term costs of cure." Lancet 390, no. 10112 (2017): 2530–31. http://dx.doi.org/10.1016/s0140-6736(17)31755-5.

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26

Brown, Martin L., Gerald F. Riley, Arnold L. Potosky, and Ruth D. Etzioni. "Obtaining Long-Term Disease Specific Costs of Care." Medical Care 37, no. 12 (1999): 1249–59. http://dx.doi.org/10.1097/00005650-199912000-00008.

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27

Pointon, Barbara, and John Keady. "Dementia and long-term care: costs and compassion." British Journal of Nursing 14, no. 8 (2005): 426. http://dx.doi.org/10.12968/bjon.2005.14.8.17925.

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28

Roberts, Craig. "Long-term costs of the mopane worm harvest." Oryx 32, no. 1 (1998): 6–8. http://dx.doi.org/10.1046/j.1365-3008.1998.00006.x.

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29

Konetzka, R. Tamara. "The Hidden Costs of Rebalancing Long-Term Care." Health Services Research 49, no. 3 (2014): 771–77. http://dx.doi.org/10.1111/1475-6773.12190.

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30

Datta, Soma. "Out-of-pocket costs for long-term care." Ageing International 20, no. 2 (1993): 55–59. http://dx.doi.org/10.1007/bf03032499.

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31

Robotham, Mandy, and Sarah Hunt. "Birth centre closures: Avoiding long term costs for short term savings?" British Journal of Midwifery 14, no. 6 (2006): 376–77. http://dx.doi.org/10.12968/bjom.2006.14.6.21194.

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32

Bohušová, Hana. "IFRS and US GAAP convergence in the area of borrowing costs." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 3 (2009): 21–32. http://dx.doi.org/10.11118/actaun200957030021.

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An agreement from Norwalk was issued in September 2002 on the basis of negotiations of Financial Accounting Standards Board (FASB) a International Accounting Standards Board (IASB) for the elimination of restrictions in the form of two different systems of financial reporting. The aim is to ensure absolute compatibility of existing U.S. GAAP and IFRS and the coordination of work programs in the future. Document Memorandum of Understanding was issued in 2006 in the frame of ongoing process of convergence, in which the FASB and IASB confirm their intention to create high-quality and global financial reporting standards. In this document there are specified areas, which would lead to convergence of procedures.Borrowing costs have been one from the fields, which was the subject of convergence works. U.S. GAAP dictated capitalization of borrowing costs incurred in connection with the acquisition of qualifying assets, while the IAS/IFRS leaved the decision on accounting entities, how it recognize and record borrowing costs incurred in connection with the acquisition of the assets.In the beginning, the method of analysis and description is used to identify and describe the basic difference of both systems, which had existed before the initiation of convergence within the frame of “Borrowing Costs” project. The above mentioned primary analysis has served as the basis for the further comparative analysis and synthesis.The paper further presents comparative analysis of two basic methodical approaches towards the borrowing costs reporting incurred in relation to the acquisition of the qualifying assets, which was possible to apply until 31st Dec 2008 under IFRS system.The comparative analysis is based on empirical company data. The subjects are mainly the differences in the indicators, which are used for the evaluation of the company financial situation. According (Suvova, 1999), mainly the indicators of vertical analysis of property and capital structure and selected ratio indicators of return are used.Short-term project of borrowing costs, whose aim was to unify the reporting of interest on borrowing funds on the side of IASB, was completed in March 2007 by issuing of the revised IAS 23 Borrowing Costs with effect from 1.1. 2009. The paper deals with major changes to IAS 23 occurred in the context of the IASB – Borrowing costs. Elimination of a major difference in the reporting of borrowing costs in the system IAS/IFRS and U.S. GAAP was reached by the revision of IAS 23, however all the existing differences were not removed.

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Johnson, Brian A., and Hal S. Scott. "Controlling the Long-Term Problem of Short-Term Funding." Journal of Financial Regulation 5, no. 2 (2019): 101–49. http://dx.doi.org/10.1093/jfr/fjz004.

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Abstract While financial crises can be triggered by several causes, runs on short-term liabilities are at the heart of all financial crises, with the recent 2007–09 financial crisis being no exception. Given the unpredictability of crisis triggers and the overwhelming predictability of short-term funding’s role in financial crises, legislative and regulatory responses to the recent financial crisis should focus on the consequences of relying on short-term funding in the financial system. However, in addressing the problem of such funding, it is important to recognize the social benefits afforded by short-term liabilities and not simply the costs. To this end, this paper provides a brief overview of short-term funding in the U.S. financial system, while also highlighting the trade-off between the costs and benefits of short-term liabilities. The paper proceeds with an analysis of various proposals aimed at addressing the short-term funding issue.

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Chakrabarty, Bidisha, and Kenneth W. Shaw. "Eliminating the 20-F reconciliation from IFRS to U.S. GAAP: Short-term and long-term liquidity effects." Research in Accounting Regulation 24, no. 2 (2012): 90–95. http://dx.doi.org/10.1016/j.racreg.2012.05.008.

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35

Tawiah, Vincent, and Pran Boolaky. "Consequences and determinants of IFRS convergence in India." International Journal of Accounting & Information Management 28, no. 2 (2020): 303–22. http://dx.doi.org/10.1108/ijaim-06-2019-0062.

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Purpose The purpose of this paper is to provide evidence of how convergence to International Financial Reporting Standards (IFRS) impacts accounting values and the determinants of variation in equity adjustments among Indian companies. Design/methodology/approach Using a sample of 323 listed companies, the authors empirically test whether there is a significant difference between converged IFRS (Ind.AS) and Indian Generally Accepted Accounting Principles (GAAP) (AS) reported figures and ratios and why companies adjust differently. Findings This paper reveals that fair valuation under Ind.AS causes a significant decrease in goodwill. A substantial decrease in both current and long-term liabilities because of non-recognition of proposed dividend, discounting of long-term provision per Ind.AS was also found. The variations in equity adjustment were significantly influenced by capital structure, level of family control and auditor type. Practical implications This paper provides insights to users who are interested in historical data, that Ind.AS brings significant changes in the accounting values and ratios and the impact differs among companies based on capital structure, ownership and auditor type. Originality/value This paper contributes to the literature of IFRS convergence in India by providing rational analysis of the differences between IFRS, Indian converged GAAP and Indian local GAAP among companies and its impact on accounting values.

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Lakew, Deresse Mersha, and Mohammed Getahun Musa. "PREPAREDNESS TO TEACH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN ETHIOPIA: A STUDY ON SELECTED UNIVERSITIES." Business Excellence and Management 9, no. 3 (2019): 6–18. http://dx.doi.org/10.24818/beman/2019.9.3-01.

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Modern type of business organizations was started in Ethiopian before hundred years ago and the number is tremendously increasing nowadays. However, there was no one set of generally accepted accounting standard used by business organization in the country till December 2014 when IFRS was proclaimed as the law of the land. Though IFRS was accepted for financial reporting in the country starting from 2014, the level of preparedness in teaching IFRS in Ethiopian universities was not studied. This paper is aimed at identifying problems in teaching IFRS among teachers in Ethiopia universities. To achieve this objective, data was collected from 46 academic staffs working in six universities in the country. The study found that teachers in relatively old universities are trying to incorporate IFRS in their course plan as compared to those in recently established universities. Generally, the level of preparedness to incorporate IFRS is low in majority of the universities under study. Lack of text books in line with IFRS, problem of integrating IFRS in to the curriculum and lack of practical experiences are the top three bottle necks that hinder teaching IFRS in our universities. In order to prepare our staffs to teach in line with IFRS, both short and long term capacity building strategies were recommended in this study.

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KYTAICHUK, Tatiana. "COMPOSITION AND ASSESSMENT OF BIOLOGICAL ASSETS ACCORDING TO NATIONAL ACCOUNTING STANDARDS (PUBLIC SECTOR ACCOUNTING STANDARDS) 136 “BIOLOGICAL ASSETS”." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 5 (45) (May 2019): 176–84. http://dx.doi.org/10.37128/2411-4413-2019-5-19.

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In particular, a number of concepts that underpin ISFRPS are not used in Ukraine. These include: the priority of the economic content of operations over their juridical form, the concept of future economic benefits and utility of potential. The differences in requirements to accounting and reporting preparation related a different classification of assets and liabilities, income and expenses, as well as the lack of requirements and practices for the application of some accounting methods adoptedin ISFRPS. In Ukraine, the process of reforming the accounting and financial reporting system in the public sector is under way. Taking into account the requirements of the international accounting standards for the public sector are being introduced the national provisions (standards) of accounting in the public sector (hereinafter referred to as "NP" (S) "APS"), which have been developed on the basis of international standards. The Ministry of Finance of Ukraine, by its latest order dated 15.11.17, number 943, approved "NP" (S) "APS" 136 "Biological Assets". The standard came into force on 01.01.18. There was no specialized national standardin the budget sector that would regulate the accounting in agricultural operations. The article deals with the actual problems of implementation of the national provision (standard) of accounting in the public sector 136 "Biological Assets". The essence of the concept of "biological assets" in various scientific and literary sources was investigated.In accordance with paragraph 4 of section І "NP" (S) "APS" 136, a biological asset is an animal or plant that, in the process of biological transformation, is capable of producing agricultural products and / or additional biological assets, andalsoin another way contributes to the economic benefits. For the purposes of accounting, biological assets, depending on the length of the production process and the period of receipt of agricultural products, are classified into two groups: long-term and current biological assets. The accounting of long-term biological assets used in non-agricultural activities (eg watch dogs, ornamental plants, etc.) is regulated by "NP" (S) "APS" 121 "Fixed assets". Also, fruiting plants related with agricultural activities, the peculiarities of accounting which are determined by other "NP" (S) "APS", should be accounted as part of fixed assets. Such plants include such perennial plantations as vineyards, gardens, plantations of berry crops and hops. It should also be taken into account that if a fruit plant produces fruits and its use in agricultural activities is planned in future accounting periods, then it is accountedas part of fixe dassets. The typical correspondence of subaccounts of accounting for the display of transactions with assets, capital and liabilities of budgetary funds and statet rust funds does not include correspondence related to biological assets. Consequently, budget institutions need to develop their own view on the reflection in the accounting of biological assets "NP" (S) "A 136 "Biological Assets" has introduced concerning the biological assets of agricultural and agricultural products, the model of valuation at fair value. Peculiarities of estimation of biological assets depending on their receipt were investigated; the main problems arising from the public sector entities during their assessment were highlighted, in particular, in aspects of determining the fair value of such assets, the main deficiencies of estimation at fair value are indicated. In the IFRS system, the valuation at fair value is one of the priorities. In the world practice, there are three possible approaches to the valuation of fair value: market, income, and expense. In the Ukrainian practice, the market approach is predominantly used. In the domestic practice of the account the peculiarities of the assessment of biological assets was formed taking into account the ways of receipt of biological assets, their classification and the date of evaluation in accordance with certain economic transactions in the course of the movement of these objects of accounting. Nowadays, most of budgetary institutions do not apply the innovations and record in accounting the posting of finished products according to the old method, that is, according to the planned cost, which leads to deformation of information in the financial reporting. Evaluate long-term, current and additional biological assets at initial recognition and at each reporting date. Agricultural products are valued only at initial recognition. The evaluation at fair value provides calculation the sales costs. Current biological assets and additional biological assets whose fair value can not reliably be determined at balance sheet date, can be recognized and displayed at cost of production, in addition to current biological plant production assets which are recognized and displayed as work in progress. Regarding the initial recognition of agricultural products (grain, milk, honey, litter, etc.), it should be reflected in the reporting period in which it was separated from the biological asset. After initial recognition, it is evaluated and reflected in accordance with "NP" (S) "APS"123 "Funds". According to the results of the research, the relevant conclusions are made. Evaluation is a rather complicated process, due to the informational needs of different groups of users, a large number of methods for determining the fair value of accounting objects. Taking into account all the above-mentioned aspects, budget institutions should, by choosing methods for determining the fair value of biological assets, independently determine the method for determining the value of biological assets and approve it in the order about the accounting policy.

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