Thesis (doctoral)--Universität, Mannheim, 2000.

Zugl.: Hamburg, Helmut-Schmidt-Univ., Diss., 2009

Thesis (doctoral)--Universität, Konstanz, 2000.

Thesis (doctoral)--Universität, Münster.

As the business and economic world is constantly evolving due to globalization, the importance for a uniform, worldwide set of accounting standards can no longer be put to question. As each country has its own unique accounting standards, International Financial Reporting Standards (IFRS) are regarded as the solution to this concern as they would enable investors to value the financial position of a firm regardless of where it is located. While a large number of countries have already pledged to converge to these standards, a large number of accountants wonder why India (with its increasing requirement for global capital) has had significant delays in converging with IFRS. While there are significant differences between IFRS and current Indian accounting standards, this paper provides a cost / benefit analysis of what the convergence with IFRS would bring to the Indian economy. Further, it analyzes the other non-qualitative factors that have led to delay in implementation and ends by looking at what Indian convergence with IFRS would add to the world economy.

This research examines submissions from the co-operative sector in response to the exposure of Draft Interpretation D8: Members' Shares in Co-operative Entities (D8) to analyse their responses to the classification of co-operative member shares under D8. A review of extant literature revealed that the concentration of submissions to similar documents comes from investor-owned firms in developed countries; and that there is a dearth of submissions from developing countries and alternative business models, such as co-operatives. This research sought to compare and establish the similarities and differences of responses across country and regional classifications, and across income and stakeholder groups. The study conducted both qualitative and quantitative research methods of textual analysis by employing grounded theory and content analysis. The results indicate that D8 submissions primarily come from preparers in developed countries located in Europe and Central Asia and in East Asia and the Pacific regions. However, findings also show that regardless of country, regional, or income group classification, the co-operative industry expressed common concerns and issues.

No description available.

Zugl.: Worms, Fachhochsch., Diplomarbeit, 2007

Zugl.: Diplomarbeit

Zugl.: Münster (Westfalen), Univ., Diss., 2006