Στην πτυχιακή εργασία που ακολουθεί θα αναπτυχθεί με απλό τρόπο και με σαφήνεια ο σκοπός, το περιεχόμενο, και ο τρόπος σύνταξης και κατάρτισης των καταστάσεων των ταμιακών ροών (Cash Flows statements) σύμφωνα με το Διεθνές Λογιστικό Πρότυπο Ι. A. S. No 7 από θεωρητική και πρακτική άποψη και θα δοθούν δύο παραδείγματα της εταιρίας «SATO Βιομηχανία επίπλων γραφείου Α.Ε.» και της τράπεζας «ALPHA Bank Α.Ε.». Η εργασία αυτή περιλαμβάνει μια σύντομη εισαγωγή για τις οικονομικές καταστάσεις και ειδικότερα για την κατάσταση μεταβολών της χρηματοοικονομικής θέσης. Ακολουθεί μια λεπτομερής ανάλυση για το Κεφάλαιο κίνησης, τις πηγές και τις χρήσεις αυτού. Στη συνέχεια παρουσιάζεται η κατάρτιση της κατάστασης μεταβολών με βάση το Κεφάλαιο κίνησης και το Ταμείο. Ιδιαίτερο, όμως, κεφάλαιο αφιερώνεται για την κατάσταση ταμιακών ροών, σύμφωνα με το Διεθνές Λογιστικό Πρότυπο I.A.S. No 7, ενώ ακολουθούν υποδείγματα και πλήρη παραδείγματα κατάρτισης της κατάστασης των ταμειακών ροών για επιχειρήσεις. / The following thesis will be developed in a simple manner and clearly the purpose, content and method of preparation and training of the cash flows statements in accordance with international accounting standard No 7 from theoritical and practical side and will give two examples, of the company “SATO industry furniture trading S.A.” and the bank “ALPHA BANK S.A.”. This work includes a brief introduction to the financial statements and in particular the statement of changes in a financial position. Below is a detailed analysis of the capital, sources and uses of this. Then the statement of changes in financial position based on working capital and cash flows in accordance with internationa accounting standards No 7, followed by models and full training examples of cash flow for businesses.

The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare accounts in accordance with IAS for accounting periods beginning on or after 1 January 2005. We look at the texts of the mentioned regulation in several EU languages in order to identify changes regarding the designations of individual items of financial state-ments compared with the traditional terms and to find out whether the changes found differ from language to language. Then we choose the frequently used accounting term property, plant and equipment and compare financial statements published by large companies over a four-year period beginning in 2004 to find out whether there are changes in terminology in the year 2005, i.e. when listed companies were first re-quired to prepare their financial statements in accordance with IAS. / Series: WU Online Papers in International Business Communication Series Two: Business and Economic Terminology

In theoretical part, information from various Czech and foreign authors about financial statements made in terms Czech and international legislation are stated. Then, true and fair view of the accounting is described according to Czech Accounting Standards and International Financial Reporting Standards and basic information about selected areas of financial statements are presented. In the end of theoretical part, possibilities of manipulation of financial statements are mentioned. Practical part of this master thesis starts with introduction of the entity and its financial statements. This part of the thesis also contains analysis of financial statements. Amount and cause of differences between Czech and international legislation in selected areas of financial statements are examined in terms of this analysis. Then, outcome of these differences on profit after tax and company´s equity is presented.

A crise vivida pela economia mundial em 2008 trouxe consigo inúmeras oportunidades de crescimento e internacionalização para empresas brasileiras, conforme divulgação da Pwc (Price Waterhouse e Coopers), com base na pesquisa do Jornal Valor Econômico. A internacionalização dessas empresas, além das oportunidades de crescimento, aduziu novas responsabilidades legais, entre elas a introduzida pelo Comitê de Pronunciamentos Contábeis (CPC), em seu pronunciamento técnico nº 2, regulamentado pela Deliberação n° 640/10 da Comissão de Valores Mobiliários. Esse pronunciamento possui características semelhantes ao Statement nº 52 do Financial Accounting Standards Board (FASB) norte-americano e visa melhorar a qualidade das informações contábeis, proporcionando maior transparência e credibilidade às demonstrações contábeis no âmbito internacional. Neste cenário globalizado, o Brasil necessita se equiparar aos mais de cem países que já adaptaram suas normas ao contexto internacional e começar a utilizar uma única linguagem contábil. Portanto, objetiva-se com esse estudo examinar as exigências que o CPC 2 trouxe para as empresas brasileiras que internacionalizaram seus negócios e quais as principais semelhanças e diferenças entre o CPC 2 e o FASB 52. Estes pronunciamentos auxiliam e regulamentam as Leis contábeis no foco de conversão da moeda, com o principal objetivo de estar convergentes e padronizadas. Nesse sentido conclui-se que a harmonização das normas contábeis é necessária e inevitável, visto que fortalece a profissão e a linguagem contábil que cada vez mais se padroniza mundialmente, mesmo reconhecendo-se que existem diferenças tributárias entre países. Deste modo faz-se necessário estar sempre atualizado. O contador do século XXI terá que se tornar um profissional com muito mais organização e disciplina, e sua profissão já está caracterizada pela modernidade e variedade em campos de atuação. O estudo realizado através de pesquisa bibliográfica, também, em normas americanas e brasileiras. Citando principais divergências e convergências entre os países. Sendo de principal importância para os estudiosos e profissionais da área. / The crisis in the world economy in 2008 brought with it numerous opportunities for growth and internationalization for Brazilian companies, as disclosed by PwC Brazil, based on the newspaper Valor Economico research. The internationalization of these companies and the growth opportunities, put forward new legal responsibilities, including the introduced by the Accounting Pronouncements Committee (CPC), in its technical pronouncement # 2, regulated by Resolution No. 640/10 of the Brazilian Securities Commission. This statement has similar characteristics to Statement 52 of the Financial Accounting Standarts Board (FASB) US and aims to improve the quality of accounting information, providing greater transparency and credibility to the financial statements at the international level. In this globalized scenario, Brazil needs to equate to more than one hundred countries have adapted their standards to the international context and start recording a single accounting language. Therefore, aims at presenting what conditions the CPC 2 brought to the Brazilian companies to internationalize their business and what are the main similarities and differences between the CPC 2 and 52. These FASB pronouncements and help regulate the accounting laws on currency conversion focus with the main objective to be convergent and standardized. In this sense it is concluded that the harmonization of accounting standards is necessary and inevitable, as strengthens the profession and the accounting language and increasingly standardizes worldwide. Of course, knowing that there is tax differences between countries. In this mode it is necessary to be always up to date. The XXI Century counter will have to become a professional with more organization and discipline, and their profession is already characterized by modernity and variety in fields. The study conducted through literature search also in American and Brazilian standards. Citing major differences and similarities between countries. It is of prime importance to scholars and professionals.

This study examined the lobbying of the International Accounting Standards Board (IASB) by South African companies. The aim of this study was to establish the timing and methods of lobbying of the IASB by South African companies. Central to this study was the seminal work of Sutton (1984), predicting when and how companies lobby an accounting standard-setter. The research hypotheses for this study were formulated on the basis of Sutton’s (1984) predictions. The online questionnaire in this study was distributed to the top 100 JSE primary listed companies in order to collect primary data to test the four hypotheses regarding the timing, methods and perceived effectiveness of lobbying by South African companies. The findings of the empirical investigation indicated that most South African companies lobby later in the due process of the IASB and prefer using their auditors to support their views at the IASB. The findings are subject to certain limitations that are addressed in the study. Lastly, the researcher provided recommendations for future research in accounting standard-setting in South Africa. / Financial Accounting / M. Phil. (Accounting Sciences)

This study investigates the determinants of adopting accounting standards (AAOIFI, IFRS or local standards) in thirty different countries with an Islamic banking industry. This study also examines the link between corporate governance disclosure, corporate social responsibility disclosure, and the adoption of accounting standards in the Islamic banking industry (IBI) as consequences for the adoption process. To the best of my knowledge, this is the only study that empirically investigates this topic. Environmental determinism theory is used as a framework to develop and test for explanations of the accounting standards used in countries where Islamic banks operate. Using multinomial logistic analysis to investigate the determinants of adopting any of the accounting standards sets (AAOIFI, IFRS, LOCAL), I find that both internal environmental factors, such as the level of education and the sophistication of the financial press, as well as enforcement factors, such as the existence of a centralised Sharia committee, are likely to have an impact on the accounting standards adopted by the Islamic banking industry. In regard to the second objective of examining the link between corporate governance disclosure, corporate social responsibility disclosure, and the adoption of accounting standards in the Islamic banking industry (IBI), multivariate regression was used to analyse the data. The results present that: there is an association between corporate governance disclosure and social responsibility disclosure with the accounting standard adopted in the country. The analysis also presents that both types of disclosure within the IBI is associated with the other non-accounting institutions in the country as openness to economy, political stability, and enforcement mechanisms such as a centralised Sharia committee in the country. This result implies that the specific accounting standards adopted by the Islamic banking industry are subject to the internal environment of, and the enforcement mechanisms imposed by, the country. This result further suggests that accounting institutions such as accounting standards adoption and non-accounting institutions are associated with disclosure practices in IBI. Therefore, a conclusion can be drawn that adoption of accounting standards within the Islamic banking industry is an important accounting institution which can be determined by other institutions, as well as affecting disclosure practices in the industry.

El arrendamiento financiero es una alternativa de financiamiento que tiene un tiempo considerable de vigencia en el Perú desarrollándose en las empresas de telecomunicaciones y energía fortaleciendo sus aspectos económicos y financieros. La empresa Quanta Services desconoce sus ventajas y desventajas que conllevan al financiamiento de dicho contrato para la financiación de activos fijos (Excavadoras, equipos de procesamiento de datos, edificaciones y terrenos). Con relación al arrendamiento financiero que se aplica en el Perú. Esta normada por:  Norma Internacional de Contabilidad (NIC 17 - Arrendamiento) actualmente NIIF16.  Comité de Interpretaciones de Normas Internacionales de Contable (CINIIF 4 – Determinación si un Acuerdo representa un Arrendamiento Financiero). En tal sentido el Arrendamiento Financiero - Impacto Económico perjudicara a Quanta Services ya que no renovara sus bienes patrimoniales perjudicando a los clientes y usando estos bienes de manera reiterativa sin obtener resultados óptimos. El Arrendamiento Financiero - Impacto Financiero perjudicara a Quanta Services ya que no gozara de los beneficios tributarios y económicos así como también la falta de liquidez para poder responder a sus obligaciones futuras. Leasing is a financing alternative that has a considerable force in the Perú develop in telecommunications companies and energy to strengthen its economic and financial aspects. Quanta Services company is unknown its advantages and disadvantages that lead to the financing of that contract for the financing of fixed assets (data processing, buildings and land equipment excavators). In relation to leasing that is applied in the Peru. This regulated by: 1) International Accounting Standard (IAS 17 - leases) currently NIIF16. 2) International accounting standards interpretations Committee (IFRIC 4 - determining whether an agreement represents a financial lease). In this sense the financial lease - economic impact would undermine Quanta Services since not renovate their assets hurting customers and using these assets in a repetitive manner without obtaining optimal results. Leasing - Financial impact would undermine Quanta Services since not enjoyed economic and tax benefits as well as also the lack of liquidity to meet its future obligations.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / A globalização econômica tem provocado transformações na base produtiva da economia mundial, estimulando a aceleração do processo de internacionalização de empresas. Esse processo estimula variados processos de convergência e interdependência. Também na área contábil, a internacionalização dos fluxos comerciais financeiros e tecnológicos expande a oportunidade de investimentos estrangeiros, o que, por sua vez gera a demanda por uma linguagem mais universal para as demonstrações financeiras. Nesse contexto, a educação superior em Contabilidade parece desempenhar papel fundamental para a construção de novas competências e de uma nova cultura que contribua para operacionalizar a convergência internacional de procedimentos contábeis. O presente trabalho pretendeu, assim, avaliar por meio da percepção dos operadores do ensino superior em Contábeis, o nível de adequação dos cursos de graduação diante das novas competências demandadas por um mercado de trabalho em processo de internacionalização. Para tanto, foi realizada uma revisão da literatura sobre globalização e internacionalização, convergência e harmonização, mecanismos de disseminação de normas internacionais, e ainda sobre demandas por competências específicas para a nova realidade de normas internacionais. Também foi aplicado questionário junto a professores e gestores de 10 cursos de graduação em Contábeis do município do Rio de Janeiro, procurando sistematizar a percepção sobre a formação e desenvolvimento de competências relacionadas a um mercado orientado por normas internacionais. Os resultados principais apontam para uma situação onde, apesar de avaliada como positiva e irreversível, e apesar dos professores se considerarem bem preparados para tratar o tema, a problemática das normas internacionais não é incorporada no cotidiano dos cursos de graduação. / The globalization economic has been promoted transformations in the world production economy base and stimulating acceleration in the internationalization process in companies. This process has requested many actions in the convergence and interdependency. The same happens in the account area, the internationalization of flows from comercial, finance and technology expand the opportunity from external investments, which demands a universal language at finance statement. In this context, the higher education in Accountability shows important place for building new competences and new cultures that cooperate for operationalize the international convergence in procedures account. The present work intended to evaluate, by perception of operators from higher education in Accountability, the level of adjustment of undergraduate course due new competences demanded by a work market in internationalization process. For this reason, a revision in the literature about globalization and internationalization, convergence and harmonization, ways of dissemination of international standards has been done, and over more, there are demands by competences for the new reality in international standards. In this work there is a questionnaire that was answered by teachers and managers from ten courses in Accountability of Rio de Janeiro city, in order to looking for systematizing the perception about the formation and development of competences related to the market oriented by international standards. The main results show a situation where, although evaluated like positive and irreversible, and even though teachers think that they are well prepared to discuss this subject in classroom, the problematic of international standards has not been inserted in the quotidian of undergraduate course.

A crise vivida pela economia mundial em 2008 trouxe consigo inúmeras oportunidades de crescimento e internacionalização para empresas brasileiras, conforme divulgação da Pwc (Price Waterhouse e Coopers), com base na pesquisa do Jornal Valor Econômico. A internacionalização dessas empresas, além das oportunidades de crescimento, aduziu novas responsabilidades legais, entre elas a introduzida pelo Comitê de Pronunciamentos Contábeis (CPC), em seu pronunciamento técnico nº 2, regulamentado pela Deliberação n° 640/10 da Comissão de Valores Mobiliários. Esse pronunciamento possui características semelhantes ao Statement nº 52 do Financial Accounting Standards Board (FASB) norte-americano e visa melhorar a qualidade das informações contábeis, proporcionando maior transparência e credibilidade às demonstrações contábeis no âmbito internacional. Neste cenário globalizado, o Brasil necessita se equiparar aos mais de cem países que já adaptaram suas normas ao contexto internacional e começar a utilizar uma única linguagem contábil. Portanto, objetiva-se com esse estudo examinar as exigências que o CPC 2 trouxe para as empresas brasileiras que internacionalizaram seus negócios e quais as principais semelhanças e diferenças entre o CPC 2 e o FASB 52. Estes pronunciamentos auxiliam e regulamentam as Leis contábeis no foco de conversão da moeda, com o principal objetivo de estar convergentes e padronizadas. Nesse sentido conclui-se que a harmonização das normas contábeis é necessária e inevitável, visto que fortalece a profissão e a linguagem contábil que cada vez mais se padroniza mundialmente, mesmo reconhecendo-se que existem diferenças tributárias entre países. Deste modo faz-se necessário estar sempre atualizado. O contador do século XXI terá que se tornar um profissional com muito mais organização e disciplina, e sua profissão já está caracterizada pela modernidade e variedade em campos de atuação. O estudo realizado através de pesquisa bibliográfica, também, em normas americanas e brasileiras. Citando principais divergências e convergências entre os países. Sendo de principal importância para os estudiosos e profissionais da área. / The crisis in the world economy in 2008 brought with it numerous opportunities for growth and internationalization for Brazilian companies, as disclosed by PwC Brazil, based on the newspaper Valor Economico research. The internationalization of these companies and the growth opportunities, put forward new legal responsibilities, including the introduced by the Accounting Pronouncements Committee (CPC), in its technical pronouncement # 2, regulated by Resolution No. 640/10 of the Brazilian Securities Commission. This statement has similar characteristics to Statement 52 of the Financial Accounting Standarts Board (FASB) US and aims to improve the quality of accounting information, providing greater transparency and credibility to the financial statements at the international level. In this globalized scenario, Brazil needs to equate to more than one hundred countries have adapted their standards to the international context and start recording a single accounting language. Therefore, aims at presenting what conditions the CPC 2 brought to the Brazilian companies to internationalize their business and what are the main similarities and differences between the CPC 2 and 52. These FASB pronouncements and help regulate the accounting laws on currency conversion focus with the main objective to be convergent and standardized. In this sense it is concluded that the harmonization of accounting standards is necessary and inevitable, as strengthens the profession and the accounting language and increasingly standardizes worldwide. Of course, knowing that there is tax differences between countries. In this mode it is necessary to be always up to date. The XXI Century counter will have to become a professional with more organization and discipline, and their profession is already characterized by modernity and variety in fields. The study conducted through literature search also in American and Brazilian standards. Citing major differences and similarities between countries. It is of prime importance to scholars and professionals.

For investors and other users of financial information to be able to act with full transparency and reliability it is necessary, among other things, that it be prepared according to a regulatory framework that is based on international standards that in turn adapt to new requirements of the global economy. The high level of globalization of the world economy has led the International Financial Reporting Standards (IFRS) to become the highest international standards applicable throughout the world and in the case of Peru, these standards have been made mandatory in preparing the financial statements of companies incorporated under the scope of the General Corporate law. Thus, the main purpose of this research , having an exploratory design, is ro have an initial approach on the compliance with the, implementation of IFRS in the preparation and presentation of financial statements of Peruvian companies that are not under the supervision of the National Supervisory Commission for Companies and Securities (CONASEV). To this end, first ít presents a general review of the theoretical framework of financial reporting and secondly, an analysis of the Peruvian Setting Accounting Standards related to the preparation and presentation of financial statements. The third part of this work presents and describes the methodological aspects used in the development of this research, for which it has developed a survey that includes eighteen closed questions and two open ended questions, structured according to our main and specific objectives of this research. The survey was distributed to a sample of companies selected from the universe defined in the research. The results are set out in the fourth section of the article, entitled, research results and which analyzes the responses to each of the survey questions. Finally, we present the conclusions and recommendations that can be reached, highlighting among the main ones, a high incidence of tax and legal aspects when preparing financial statements in these companies, rather than a full implementation of IFRS, according to what has been provided by the accounting profession and the corresponding legal norms. / Para que los inversionistas y otros usuarios de la información financiera puedan actuar con total transparencia y confia­bilidad se requiere, entre otros aspectos, que esta sea preparada en función a un marco normativo que se fundamente en estándares internacionales que a su vez se adapten a los nuevos requerimientos de la economía mundial. El alto nivel de globalización de la economía mundial ha llevado a que las Normas Internacionales de Información Financiera (NIIF) se conviertan en los estándares internacionales de mayor aplicación en todo el mundo y, en el caso de Perú, estas normas se han adoptado para su aplicación obligatoria en la preparación de los estados financieros de las empresas constituidas bajo el amparo de la Ley General de Sociedades. Es así que esta investigación, al tener un diseño exploratorio, se plantea como objetivo principal un acercamiento inicial sobre el cumplimiento de la aplicación de las NIIF en la preparación y presentación de estados financieros de las em­presas peruanas que no se encuentran bajo la supervisión de la Comisión Nacional Supervisora de Empresas y Valores (CONASEV). Con este fin, se presenta primero una revisión general del marco teórico de la información financiera y en segundo lugar, un análisis sobre el Marco Normativo Contable Peruano relacionado con la preparación y presenta­ción de estados financieros. En la tercera parte de este trabajo se expone y describe los aspectos metodológicos utilizados en el desarrollo de la investigación, para la cual se ha elaborado una encuesta que incluye dieciocho preguntas cerradas y dos abiertas, es­tructuradas en función al objetivo principal y específicos de la investigación. La encuesta ha sido distribuida entre una muestra de empresas seleccionadas del universo definido en la investigación. Los resultados obtenidos son expuestos en la cuarta sección del artículo, denominada resultados de la investigación y en la que se analiza las respuestas proporcio­nadas a cada una de las preguntas de la encuesta. Finalmente se presentan las conclusiones y recomendaciones a las que se llega, resaltando entre las principales una alta incidencia de aspectos fiscales y legales al momento de la preparación de los estados financieros en estas empresas, antes que una aplicación integral de las NIIF, de acuerdo a lo que han dispuesto la profesión contable y las normas legales correspondientes en su momento.