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Bibliographies thématiques / PRC GAAP, IAS/IFRS

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Littérature scientifique sur le sujet « PRC GAAP, IAS/IFRS »

Auteur : Grafiati

Publié le 9 mars 2023

Mis à jour le 10 mars 2023

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Articles de revues sur le sujet "PRC GAAP, IAS/IFRS"

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Liu, Chunhui, Chun Yip Yuen, Lee J. Yao (posthumously), and Siew H. Chan. "Differences in earnings management between firms using US GAAP and IAS/IFRS." Review of Accounting and Finance 13, no. 2 (2014): 134–55. http://dx.doi.org/10.1108/raf-10-2012-0098.

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Purpose – The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination is critical as the world moves toward principles-based standards. Design/methodology/approach – Financial information for the fiscal years 1999-2004 from the annual reports of firms listed under the Prime Standard on the Germany Frankfurt Stock Exchange is analy

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Bohušová, Hana. "General aaproach to the IFRS and US GAAP convergence." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 27–36. http://dx.doi.org/10.11118/actaun201159040027.

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Two most significant organizations in the field of financial reporting regulation setters in the world – the Financial Accounting Standard Board (FASB) and the International Accounting Standards Board (IASB) have recognized that in order international capital markets to function properly, a single set of high-quality international accounting standards designed especially for listed companies around the world must exist. The effort should be especially aimed at spreading the IFRS around the world and the FASB – IASB Convergence. The most significant difference between the US GAAP and IFRSs is i

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Kasztelnik, Karina. "Property, Plant, and Equipment and IFRS Conversion from the U.S. Accounting Perspective—Technical Research Report." International Journal of Accounting and Finance Studies 3, no. 2 (2020): p20. http://dx.doi.org/10.22158/ijafs.v3n2p20.

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This article analyzes matters related to IAS 16 Property, Plant, and Equipment from a random selected of the IFRS financial statements, with a particular emphasis on componentization and revaluation assets. There are two fundamental differences between IFRS and U.S. GAAP. The first difference is component depreciation required under IFRS. The second part is the option to revalue fixed assets to estimated market value under IFRS. The research has helped U.S. executives understand the complexities of global accounting for PP&E between U.S. GAAP and IFRS and then to know how these differences

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Haskin, Daniel L., and Teresa E. Haskin. "Hierarchy Of GAAP vs. IFRS The Case Of Bankruptcy Accounting." International Business & Economics Research Journal (IBER) 11, no. 4 (2012): 369. http://dx.doi.org/10.19030/iber.v11i4.6874.

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With increased movement toward convergence of major accounting principles between U.S. GAAP and IFRS, the issue of which authoritative source should be referenced becomes increasingly important. An important question is: what is the hierarchy of authority for pronouncements and documents under U.S. GAAP and IFRS? FASB Accounting Standards Codification is the single official source ofauthoritative U.S. GAAP. The hierarchy under international standards is less clear. The IASB promulgated a hierarchy in IAS 8, but interpretation concerning many issues is required. There are several issues not add

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Gierusz, Jerzy. "Revenue recognition and measurement in accordance with IFRS 15 and the Polish GAAP – a comparison." Zeszyty Teoretyczne Rachunkowości 45, no. 3 (2021): 93–106. http://dx.doi.org/10.5604/01.3001.0015.2346.

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Purpose: The aim of this article is to assess the scale of differences between IFRS 15 and Polish GAAP in terms of revenue recognition. Methodology/approach: The methods used include studies of professional articles and legal acts, including the Polish Accounting Act, Polish Accounting Standards and relevant IAS/IFRS. Findings: The research has proven that Polish regulations can be categorised into two seg-ments. The first segment is KSR 15, which, compared to IFRS 15, contains very similar regulations regarding the general criteria for revenue recognition, including time point and measurement

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Svoboda, P. "Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 54, NO. 7 (2008): 314–21. http://dx.doi.org/10.17221/2708-agricecon.

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The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depreciation according to the Czech accounting legislation, the selected German accounting systems and the international accounting standards IAS/IFRS and US GAAP. An analysis of the selected Czech firms with a varied structure of intangible fixed assets was also performed. The analysis proved that, in spite of the running IAS/IFRS and US GAAP convergence process, there are significant differences in

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ter Hoeven, Ralph. "De toekomst van IFRS in Europa: gaat de bom vallen?" Maandblad Voor Accountancy en Bedrijfseconomie 89, no. 4 (2015): 120–21. http://dx.doi.org/10.5117/mab.89.31275.

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Het is inmiddels 20 jaar geleden dat de Europese Unie een beslissende keuze maakte in het ontwikkelen van een eigen GAAP (Generally Accepted Accounting Principles; dus stelsel van accountingregels). De keuze luidde: no, non, nein, não, nej, nee: er zou geen eigen EUGAAP worden ontwikkeld. Wel werd er voorzichtig gewezen op de toenmalige International Accounting Standards (IAS); inmiddels omgedoopt tot International Financial Reporting Standards (IFRS). Kortom Lidstaten werden vrijgelaten in de keuze van een GAAP voor beursgenoteerde ondernemingen en een beetje aangemoedigd om daarbij aan IAS t

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Yacyk, Tatyana Valerevna. "ПОРІВНЯННЯ МЕТОДИКИ СКЛАДАННЯ ЗВІТУ ПРО РУХ ГРОШОВИХ КОШТІВ ЗГІДНО З МІЖНАРОДНИМИ СТАНДАРТАМИ ФІНАНСОВОЇ ЗВІТНОСТІ (IFRS/IAS), СТАНДАРТАМИ U.S. GAAP ТА НП(С)БО". Научный взгляд в будущее, № 05-05 (12 жовтня 2017): 8–11. http://dx.doi.org/10.30888/2415-7538.2017-05-05-006.

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У статті наведено порівняльну характеристику методики складання звіту про рух грошових коштів згідно з Міжнародними стандартами фінансової звітності (IFRS / IAS), Системою загальноприйнятих принципів бухгалтерського обліку U.S. GAAP та Національними полож

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Ortega, Xiaoli. "A Review of IFRS and U.S. GAAP Convergence History and Relevant Studies." International Business Research 10, no. 9 (2017): 31. http://dx.doi.org/10.5539/ibr.v10n9p31.

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In this paper, I conduct a review of the IFRS and U.S. GAAP convergence history and the related studies. I first review the history of the early accounting standards harmonization efforts in the Europe Union in the 1970s and 1980s. Next, I discuss the modern convergence efforts as well as the voluntary adoption of the International Accounting Standards (IAS) in the 1990s and early 2000s. I then discuss the concurrent global accounting standards convergence efforts from 2002 to present, including the mandatory IFRS adoption in the EU in 2005 and the convergence between the IFRS and U.S. GAAP. A

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Collins, Denton L., William R. Pasewark, and Mark E. Riley. "Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards." Accounting Horizons 26, no. 4 (2012): 681–705. http://dx.doi.org/10.2308/acch-50266.

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SYNOPSIS: This archival study addresses whether the presence or absence of “bright lines” in a lease accounting standard influences the classification of leases as capital or operating. To the best of our knowledge, our study is the first archival research to address the association between lease classification decisions and the use of U.S. GAAP and IFRS lease accounting standards. We examine firms' lease classification decisions using 2007–2009 data from a matched sample of members of the Fortune Global 500 that report under U.S. GAAP and IFRS. Consistent with experimental work by Agoglia et

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Thèses sur le sujet "PRC GAAP, IAS/IFRS"

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GUERRA, VALENTINA. "I principi contabili cinesi tra tradizione e convergenza verso IAS/IFRS." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2016. http://hdl.handle.net/10281/105076.

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The globalization of the world economy has certainly helped accelerate the process of development and adoption of International Financial Reporting Standards (IFRS), or of common accounting language. Currently IFRS are widely used in many parts of the world and even the Chinese Ministry of Finance (MOF), engaged for decades in the process of convergence of Chinese accounting principles (PRC GAAP) to IFRS, from 15 February 2006 began the introduction the new standards and establish effective from 1 January 2007. Before the adoption of new accounting standards, most of the companies applied the

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MESSAGGI, SILVIA. "Omogeneità e differenziazioni nella convergenza IAS/IFRS e US GAAP." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2011. http://hdl.handle.net/10281/19096.

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Dopo una breve esposizione delle teorie internazionali di classificazione dei bilanci, il lavoro si propone di analizzare le principali omogeneità e differenziazioni esistenti tra i principi contabili internazionali IAS/IFRS e i principi contabili statunitensi US GAAP nel progetto di convergenza tra i due corpi di principi contabili.

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Planert, Susanne. "Bilanzierung von Pensionsverpflichtungen : kritische Analsye von HGB, US-GAAP und IAS/IFRS /." Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014732954&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Schulte, Oliver. "Fast-close-Abschlüsse und Schadenrückstellungen nach HGB, IAS/IFRS und US-GAAP /." Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014849362&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Hamzaj, Erjon <1993&gt. "Attività intangibili, goodwill e impairment test secondo IAS/IFRS e USA GAAP." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/14868.

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Rüdinger, Andreas Hommel Michael. "Regelungsschärfe bei Rückstellungen : Normkonkretisierung und Anwendungsermessen nach GoB, IAS/IFRS und US-GAAP /." Wiesbaden : Dt. Univ.-Verl, 2004. http://www.gbv.de/dms/zbw/38811178X.pdf.

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Weidenstolpe, Carl, and Johanna Jonsson. "Internationell redovisning av FoU : En studie om hur några finansiella nyckeltal påverkas av rekommendationerna i IAS 38 och FAS 2." Thesis, Umeå University, Umeå School of Business, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-22431.

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<p>I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.Internation

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Pernická, Martina. "Leasing dle IFRS a srovnání s českými účetními předpisy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16666.

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The final thesis deals with lease and it's accounting and reporting treatment according to the International Financial Accounting Standards compared to the adjustment applicable in Czech republic. The first part is devoted to the basic characteristic of lease, it's division and historical development, especially in Czech republic. Second part aims the accounting treatment of lease under the czech accounting laws and also prescribes the tax consequences of lease. Third part of the thesis deals with the IFRS adjustment of lease, concretely with IAS 17 Leases. It targets the classification of lea

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BARZAGHI, ANDREA. "L'informativa economico finanziaria in Germania: dalle origini dell'economia aziendale all'introduzione degli IAS/IFRS." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2013. http://hdl.handle.net/10281/45785.

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Partendo dallo studio delle origini dell’Economia Aziendale in Germania si analizza la formazione delle varie teorie di bilancio e l’influenza delle stesse sui principi contabili tedeschi (GoB) e sulla normativa in materia di redazione del bilancio. Segue uno studio dell’influenza tedesca sulla formazione della IV Direttiva CEE e la sua applicazione in Germania, oltre agli effetti dell’adozione dei principi IAS/IFRS ed un confronto degli stessi con i principi contabili tedeschi.

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Gustafsson, Emmeli, and Camilla Martinsson. "IAS/IFRS och finansiella instrument : så var det då och så är det nu." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-18623.

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Företag blir allt mer globala och investeringar i utländska företag blir allt vanligare. Att investera över gränserna kan vara komplext då redovisningsreglerna länge skiljt sig åt i olika länder. Behovet av att reducera skillnader som finns i redovisningen har länge varit stort. För att komma till rätta med detta tog Europaparlamentet år 2002 ett beslut om att införa International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) inom EU och en process inleddes som innebar att alla medlemsländer ska redovisa enligt IAS/IFRS. I och med att Sverige är med i EU ska alla

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Livres sur le sujet "PRC GAAP, IAS/IFRS"

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Butollo, Beate. IFRS/IAS, US GAAP, HGB: Rechnungslegung im Vergleich : Handbuch. 2nd ed. Manz, 2006.

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Stahl, Anne B. Wechsel von HGB zu IAS/IFRS oder US-GAAP. Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81702-0.

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Schulte, Oliver. Fast-close-Abschlu sse und Schadenru ckstellungen nach HGB, IAS/IFRS und US-GAAP. Dt. Univ.-Verl., 2006.

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The complete guide to international financial reporting standards: Including IAS and interpretation. 3rd ed. Thorogood, 2010.

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Pawelzik, Kai Udo. Die Prüfung des Konzerneigenkapitals. HGB, IAS/IFRS, US-GAAP. IdW-Verlag, 2003.

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Dawo, Sascha. Immaterielle Güter in der Rechnungslegung nach HGB, IAS/IFRS und US-GAAP. Verlag Neue Wirtschaftsbriefe, 2003.

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Fast-Close-Abschlüsse und Schadenrückstellungen nach HGB, IAS/IFRS und US-GAAP. Gabler, 2006. http://dx.doi.org/10.1007/978-3-8350-9193-1.

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Wörner, Georg. Handels- und Steuerbilanz Nach Neuem Recht: Mit IAS/IFRS und US-GAAP. de Gruyter GmbH, Walter, 2003.

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Schulte, Oliver, and Prof Michael Hommel. Fast Close-Abschlüsse und Schadenrückstellungen Nach HGB, IAS/IFRS und US-GAAP. Westdeutscher Verlag GmbH, 2006.

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Wörner, Georg. Handels- und Steuerbilanz Nach Neuem Recht: Mit IAS/IFRS und US-GAAP. de Gruyter GmbH, Walter, 2010.

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Chapitres de livres sur le sujet "PRC GAAP, IAS/IFRS"

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Stahl, Anne B. "Einleitung." In Wechsel von HGB zu IAS/IFRS oder US-GAAP. Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81702-0_1.

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Stahl, Anne B. "Grundlagen." In Wechsel von HGB zu IAS/IFRS oder US-GAAP. Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81702-0_2.

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Stahl, Anne B. "Gang der empirischen Untersuchung." In Wechsel von HGB zu IAS/IFRS oder US-GAAP. Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81702-0_3.

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Stahl, Anne B. "Ergebnisse der empirischen Untersuchung." In Wechsel von HGB zu IAS/IFRS oder US-GAAP. Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81702-0_4.

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Stahl, Anne B. "Schlußbemerkung." In Wechsel von HGB zu IAS/IFRS oder US-GAAP. Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81702-0_5.

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Richter, Frank. "Praxisprobleme und Lösungen bei der Umsetzung von IAS/IFRS und US-GAAP." In Neue Entwicklungen im Rechnungswesen. Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-322-84564-1_6.

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Rüdinger, Andreas. "Kapitel: Regelungsschärfe bei Rückstellungen: GoB, IAS/IFRS und US-GAAP im Vergleich." In Regelungsschärfe bei Rückstellungen. Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81706-8_3.

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Werner, Thomas, and Thomas Padberg. "Unterschiede in der Bankrechnungslegung nach IAS/IFRS und US-GAAP am Beispiel der Deutschen Bank." In Bankenrating. Gabler Verlag, 2004. http://dx.doi.org/10.1007/978-3-322-91263-3_6.

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Klein, Gabriele. "Projektion des Sollkonzepts auf ausgewählte Bilanzierungs-probleme — Darstellung der bestehenden Vorschriften nach HGB, US-GAAP und IAS/IFRS als Diskussionsgrundlage." In Internationale Rechnungslegung und Konzernabschluss. Deutscher Universitätsverlag, 2003. http://dx.doi.org/10.1007/978-3-322-81597-2_5.

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"Vierter Teil: Potentielle Auswirkungen einer Einführung internationaler Rechnungslegungsvorschriften (US-GAAP / IFRS (IAS)) für den handelsrechtlichen Einzelabschluss auf die strafrechtliche Überschuldungsproblematik." In Zur Übertragbarkeit des zivilrechtlichen Überschuldungsbegriffs in das Strafrecht. De Gruyter, 2007. http://dx.doi.org/10.1515/9783110926279.461.

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