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Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectivenessChen, Feng, 陳峰 January 2001 (has links)
published_or_final_version / Business / Doctoral / Doctor of Philosophy
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South African corporate management's attitude to the accounting standard-setting process and international harmonisationSamkin, James Grant 11 1900 (has links)
The South African Institute of Chartered Accountants recently made a decision to adopt
accounting standards issued by the International Accounting Standards Committee rather than
continuing to develop standards locally. Reasons used to justify this policy change include: the
lack of resources to develop accounting standards from a zero base and, with what has been
classified as the sub-standard financial reporting that occurs in South Africa. By adopting
International Accounting Standards, amending the standard-setting process and providing legal
backing for these standards, the South African Institute of Chartered Accountants aims to
improve the standard of financial reporting.
It will be argued that this decision will effect the contribution preparers of financial
statements make to the standard-setting process. Corporate management as preparers of
financial information participate in this process by reacting to proposed statements of generally
accepted accounting practice in a number of ways, including lobbying the standard-setting body.
This thesis aims to establish the views of South African corporate managers to the proposed
changes to the accounting standard-setting process which incorporates the adoption of
international accounting standards.
To achieve this objective, the responses of South African corporate managers to the first
six exposure drafts issued by the Accounting Practices Committee based on International
Accounting Standards are examined to supply evidence that is descriptive in nature and which
provides additional support for the findings of the empirical study.
Forty hypotheses were developed and tested in an attempt to establish the views of
executives to various issues relating to the accounting standard-setting process, corporate
managers as the producers of firm specific financial information, the regulation of accounting,
management incentive schemes and the international harmonisation of accounting standards.
The tests of the hypotheses together with the findings of the individual case studies, provide
evidence to suggest that this new disposition effectively marginalises South African corporate
managers from the accounting standard-setting process. Finally, it is concluded that the
existence of a management compensation/incentive scheme, is unlikely to influence corporate
management's reaction to a proposed accounting standard. / Auditing / D. Compt. (Applied Accountancy)
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The incremental informativeness of Canadian GAAP in the presence of US GAAPMcDorman, Lawrence Derek 11 1900 (has links)
This study examines the incremental information of Canadian accounting principles when
financial information according to US GAAP is known. The impact of SEC-required
reconciliations of net income and voluntary disclosures of shareholders' equity
reconciliations on share returns and prices are analysed. Based on such analysis,
inferences are made about the incremental informativeness of Canadian GAAP.
This study follows the concurrent study by Richardson et al. that examines the question of
incremental informativeness of Canadian GAAP given the benchmark information
provided by US GAAP. This study offers three contributions to this literature. First, it
examines the components of reconciliation data and assesses their impact on share returns
and prices. Second, it analyzes the effect of exchange rate flucuations on the relationship
between reconciliation data and share returns. Third, it analyzes the impact of the
dominant trading market on the relationship between reconciliation data and share returns.
Unlike Richardson et al., the results of this study suggest that Canadian GAAP offers very
limited incremental information when US GAAP financial information is known for
Canadian firms that crosslist on the Toronto Stock Exchange and on a US exchange.
Convergence of Canadian and US GAAP during the 1993-94 sample period used in this
study may partially explain why its results are differenct from the 1983-93 sample period
used by Richardson et al.
Some components of the reconciliation data were statisticly significant in explaining
crosslisted firms' returns (prices). However, exchange rate flucuations, location of
dominant market and reporting currenies were not statistically significant in explaining
crosslisted firms' returns (prices).
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South African corporate management's attitude to the accounting standard-setting process and international harmonisationSamkin, James Grant 11 1900 (has links)
The South African Institute of Chartered Accountants recently made a decision to adopt
accounting standards issued by the International Accounting Standards Committee rather than
continuing to develop standards locally. Reasons used to justify this policy change include: the
lack of resources to develop accounting standards from a zero base and, with what has been
classified as the sub-standard financial reporting that occurs in South Africa. By adopting
International Accounting Standards, amending the standard-setting process and providing legal
backing for these standards, the South African Institute of Chartered Accountants aims to
improve the standard of financial reporting.
It will be argued that this decision will effect the contribution preparers of financial
statements make to the standard-setting process. Corporate management as preparers of
financial information participate in this process by reacting to proposed statements of generally
accepted accounting practice in a number of ways, including lobbying the standard-setting body.
This thesis aims to establish the views of South African corporate managers to the proposed
changes to the accounting standard-setting process which incorporates the adoption of
international accounting standards.
To achieve this objective, the responses of South African corporate managers to the first
six exposure drafts issued by the Accounting Practices Committee based on International
Accounting Standards are examined to supply evidence that is descriptive in nature and which
provides additional support for the findings of the empirical study.
Forty hypotheses were developed and tested in an attempt to establish the views of
executives to various issues relating to the accounting standard-setting process, corporate
managers as the producers of firm specific financial information, the regulation of accounting,
management incentive schemes and the international harmonisation of accounting standards.
The tests of the hypotheses together with the findings of the individual case studies, provide
evidence to suggest that this new disposition effectively marginalises South African corporate
managers from the accounting standard-setting process. Finally, it is concluded that the
existence of a management compensation/incentive scheme, is unlikely to influence corporate
management's reaction to a proposed accounting standard. / Auditing / D. Compt. (Applied Accountancy)
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The incremental informativeness of Canadian GAAP in the presence of US GAAPMcDorman, Lawrence Derek 11 1900 (has links)
This study examines the incremental information of Canadian accounting principles when
financial information according to US GAAP is known. The impact of SEC-required
reconciliations of net income and voluntary disclosures of shareholders' equity
reconciliations on share returns and prices are analysed. Based on such analysis,
inferences are made about the incremental informativeness of Canadian GAAP.
This study follows the concurrent study by Richardson et al. that examines the question of
incremental informativeness of Canadian GAAP given the benchmark information
provided by US GAAP. This study offers three contributions to this literature. First, it
examines the components of reconciliation data and assesses their impact on share returns
and prices. Second, it analyzes the effect of exchange rate flucuations on the relationship
between reconciliation data and share returns. Third, it analyzes the impact of the
dominant trading market on the relationship between reconciliation data and share returns.
Unlike Richardson et al., the results of this study suggest that Canadian GAAP offers very
limited incremental information when US GAAP financial information is known for
Canadian firms that crosslist on the Toronto Stock Exchange and on a US exchange.
Convergence of Canadian and US GAAP during the 1993-94 sample period used in this
study may partially explain why its results are differenct from the 1983-93 sample period
used by Richardson et al.
Some components of the reconciliation data were statisticly significant in explaining
crosslisted firms' returns (prices). However, exchange rate flucuations, location of
dominant market and reporting currenies were not statistically significant in explaining
crosslisted firms' returns (prices). / Business, Sauder School of / Graduate
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IAS 39: impact on integrated treasury systems.06 December 2007 (has links)
This dissertation investigates how a move towards an integrated Internet-based treasury function could have a significant impact on the systems that have to support compliance with the requirements of the international accounting standard IAS 39. The objectives of the dissertation are: to identify the measurement, recognition and disclosure requirements as set out in (or implied by) IAS 39 in order to select those requirements for which the possibility of compliance would most probably be affected by the suggested move from a traditional treasury to an integrated Internet-based treasury; and further, to identify the required changes that take place within a treasury environment when changing from a traditional treasury to an integrated Internet-based treasury function and then to match the identified probable system changes implied by the treasury environment change referred to above with the possible requirements from IAS 39 that could be affected by such a system change. / Prof. D Coetsee
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Erfolgsberichterstattung : Konzeption, Darstellung und Weiterentwicklung nach internationalen Rechnungslegungsstandards /Caliz, Stefan. January 2003 (has links)
Thesis (doctoral)--Universität St. Gallen, 2003.
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The FASB Conceptual Framework project 1973-1985 : an analysisGore, Pelham January 1989 (has links)
No description available.
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Corporate lobbying behaviour in the ASB standard-setting processGeorgiou, George January 2000 (has links)
No description available.
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Accounting issues in international joint ventures in the People's Republic of ChinaTang, Qingliang January 1992 (has links)
No description available.
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