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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
31

Analise e desafios do IFRS4 (fase II): contratos de seguro

Bagnati, Victor Hugo César 17 May 2012 (has links)
Made available in DSpace on 2016-04-25T18:39:47Z (GMT). No. of bitstreams: 1 Victor Hugo Cesar Bagnati.pdf: 1219433 bytes, checksum: b1d30c6fdd4234bf373df016384348e4 (MD5) Previous issue date: 2012-05-17 / The purpose of this paper is to analyze the changes in IFRS4 as proposed by IASB and to make a contribution in the discussions about the challenges for implementing it in Brazil. An insurance company is a financial entity, picking up, in advance, resources from the public against future guarantee. On the other side, similar risks affecting banks also threatens insurance companies. Due to the role of banking activities in the economy, operational and solvency rules were established for financial entities based on enterprise risk management approach, there are the rules of Basel I and II. Similar requirements guided the insurance market, the so called Solvency I and II. At the same time, international organizations have been up-dating the accounting principles and the financial reports to the new dynamic and new financial instruments, so in 2008, the IASB published the consolidated standards, IFRS, including rules for insurance contracts accounting. Actions already taken and forthcoming are implemented in world scale, no more solely in one country, is the globalization of accounting principles. The implementation of IRFS4 has also other advantages as to facilitate the comparison of financial situation between Brazilian companies and also to other markets. The Brazilian Commissioner SUSEP, had been following the international practice, introducing them, gradually, in the Brazilian Insurance Market. According the opinions of specialist in these matters, recently interviewed, and as result of the interpretation of their comments, the new rules will, no doubt, will impact in company reporting both from the qualitative and quantitative points of view. About the qualitative side, are strong expectations that future financial reports, prepared under new accounting rules allows the users of the information to clearly understand the type of risks underwrites by the entities. While, from the quantitative side, valuation of assets and liabilities, based on concepts of fair value and present value of future cash flows, will impact in the calculation of the net worth, and consequently in the solvency of the entity. If the new accounting rules for insurance contracts issued by SUSEP, following most of the CPC11, demonstrates the difficulties to implement some concepts, as an example, the reporting of reinsurance operations, surely, the phase II of IFRS4 will bring to the market more troubles. On the other side, according the same experts, to achieve satisfactory results it will be necessary that, both actuaries and accountants, working hard together, in order to understand and apply the accounting rules in a correct way / O presente trabalho tem por objetivos analisar a proposta do IASB de alteração do pronunciamento IFRS4 e contribuir para a discussão dos principais desafios para a sua aplicação no Brasil. Uma entidade seguradora é uma instituição financeira, captando recursos dos clientes em troca de uma garantia futura, de modo que, essas entidades estão sujeitas a riscos semelhantes aos que ameaçam os bancos. Devido à importância da atividade bancária na economia foram estabelecidas normas operacionais e de solvência para essas entidades, com foco na gestão de riscos (ERM), são as chamadas regras Basiléia I e II. As seguradoras são alcançadas por regras similares: Solvência I e II. Em paralelo, os órgãos contábeis internacionais foram adaptando os princípios e as demonstrações à nova dinâmica do mercado e aos novos instrumentos financeiros, assim sendo, em 2008, o IASB publica o texto consolidado das IFRS, com regras para contabilização dos contratos de seguros, dentre outros itens. Todas as ações realizadas e as que estão por vir o são em escala mundial, já não mais são exclusivamente de um país ou realizadas de forma isolada: é a globalização da informação contábil. É claro que a adoção pelo Brasil das regras IFRS, facilitará a comparação da situação patrimonial e dos resultados não só entre as entidades locais, como também com outros mercados seguradores. No mercado segurador brasileiro, a Superintendência de Seguros Privados vem acompanhando as normas internacionais, incorporando-as, gradualmente, às práticas locais. Como é evidenciado através da pesquisa realizada, e com mais clareza, pela leitura e interpretação das entrevistas com especialistas nesta matéria, as novas regras terão, sem dúvida, impacto significativo nas demonstrações contábeis tanto do ponto de vista qualitativo quanto do ponto de vista quantitativo. No que diz respeito a qualidade, a expectativa é que as futuras demonstrações contábeis sejam mais esclarecedoras para os usuários dessa informação, no que diz respeito a divulgação dos riscos assumidos pelas entidades. Pelo lado quantitativo, a avaliação dos ativos financeiros e dos passivos da operação, com base no valor justo e o valor presente dos fluxos futuros, impactarão no patrimônio líquido das entidades e consequentemente na determinação da sua solvência. Se a norma contábil da Superintendência, que adota grande parte do pronunciamento CPC nº 11, sobre contratos de seguros, cujo cumprimento é exigido a partir de 2011, mostrou as dificuldades da aplicação de alguns conceitos, como por exemplo, o da apresentação da operação de resseguro, imagina-se que a futura norma, provavelmente bem próxima ao IFRS4 (fase II) vai trazer maiores dificuldades. Entretanto, em opinião dos especialistas que participaram das entrevistas, para alcançar resultados satisfatórios, será necessário que atuários e contadores se preparem de forma coordenada, no intuito de poder interpreta-las e aplica-las corretamente
32

Den rättvisande bildens betydelse för kommuners redovisning - i skenet av den dolda pensionsskulden / The true and fair view of municipal accounting - in light of the hidden pension liability

Hanberth, Magnus, Klein, Stefan January 2006 (has links)
<p>Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och blandmodellen som är politiska beslut och inte är redovisningstekniskt motiverade. Kommunallagens krav på ekonomisk balans trädde i kraft år 2000 och är en av hörnstenarna i kommuners krav på en god ekonomisk hushållning. Balanskravet innebär att kommuner ska visa ett positivt resultat. Sedan balanskravet trädde i kraft har kommuners intresse riktats mot balanskravet i stället för mot det mer långsiktiga kravet på en god ekonomisk hushållning. För att kommuner ska nå upp till balanskravet infördes år 2000 en modell för beräkning av kommunens pensionsskulder benämnd blandmodellen.</p><p>Syfte: Syftet med denna uppsats är att undersöka hur kommuner hanterar kravet på en god ekonomisk hushållning i skenet av den dolda pensionsskulden. Beskriva balanskravet och blandmodellen gentemot kravet på att redovisningen ska visa en korrekt bild av kommunens verkliga ekonomiska ställning och resultat, den rättvisande bilden. Samt belysa redovisningens roll och användning i en kommun.</p><p>Genomförande: Uppsatsen är genomförd med en kombination av en kvalitativ och en kvantitativ ansats. Studiens kvalitativa del bygger på besöksintervjuer hos fyra utvalda kommuner medan studiens kvantitativa del bygger på ett frågeformulär som skickades ut till 30 kommuner varav 18 svarade. Inom ramen för undersökningen har både primärdata och sekundärdata använts. Primärdata har inhämtas från besöksintervjuer, utskickade frågeformulär och expertiskunskap inom redovisningsområdet. Sekundärdata har bestått av litteratur, artiklar, tidskrifter, utredningar och årsredovisningar.</p><p>Resultat: Studien visar att begreppet god ekonomisk hushållning har haft en positiv effekt på kommuners ekonomi och där balanskravet ses som det mest centrala. Stor osäkerhet råder dock om vilka mål och policies kommuner ska sätta upp för vad som utgör god ekonomisk hushållning. Blandmodellen är ett politiskt beslut som sätter vedertagna redovisningsprinciper ur spel och går emot några av redovisningens kvalitativa egenskaper. Undersökningens respondenter sätter gärna likhetstecken mellan rättvisande bild och god redovisningssed men det skiljer sig mellan undersökningens fyra orter hur begreppen tolkas. Studien visar också att kommuner anser sig vara skuldfria när de har en ansvarsförbindelse för pensioner som i ett flertal fall uppgår till betydande belopp. Kommuner måste ta ansvar för sina pensionsåtaganden genom att fondera medel och inte skjuta över kostnader på nästa generation.</p> / <p>Background: In 1992, the new Local Government Act took effect, which implied several changes for municipal accounting. A municipal accounting law came in 1997, and the concept of generally accepted accounting principles entered into municipal accounting. This practice is marked by special rules such as the “balanced budget requirement” (balanskrav) and the “mixed model” of accounting (blandmodellen), which are political decisions not motivated by accounting. The Local Government Act’s requirement for financial balance took effect in 2000 and is one of the cornerstones in the municipalities’ requirements for good financial management. The balanced budget requirement means that municipalities should show that income exceeds costs. Since the balanced budget requirement took effect, the municipalities have focused their interest on it, instead of on the more long-term requirement for good financial management. In order for municipalities to fulfil the balanced budget requirement, the mixed model, which calculates the municipality’s pension liabilities, was introduced in 2000.</p><p>Purpose: The purpose of this essay is to (1) examine how municipalities manage the requirement for good financial management despite hidden pension liabilities, (2) to describe the balanced budget requirement and mixed model in relation to the requirement that accounting records should show an accurate view of the municipality’s true financial position and income/expenditures, the true and fair view, and (3) to illustrate the role and use of accounting in a municipality.</p><p>Methods: This essay was carried out through a combination of a qualitative and a quantitative approach. The study’s qualitative component is based on interviews in four selected municipalities, whereas the quantitative component is based on a questionnaire that was sent to 30 municipalities, of which 18 submitted answers. Both primary and secondary data have been used within the framework of the study. The primary data were collected from interviews, mailed questionnaires, and expert knowledge in the accounting field. Secondary data consisted of literature, articles, journals, studies, and annual reports.</p><p>Results: The study shows that the concept of good financial management has had a positive effect on the finances of municipalities, and the balanced budget requirement is viewed as the core. There is great uncertainty, however, as to which goals and policies the municipalities should set up to constitute good financial management. The mixed model is a political decision that eliminates generally accepted accounting principles and goes against some of the qualitative properties of accounting. The study’s respondents gladly equate the true and fair view with generally accepted accounting principles, but there are differences in interpretation of the concepts in the four selected municipalities. The study also shows that the municipalities consider themselves free from debt when they have contingent liabilities for pensions, which in several cases total significant amounts. The municipalities must take responsibility for their pension commitments by reserving funds for them, and not shift the costs to the next generation.</p>
33

Den rättvisande bildens betydelse för kommuners redovisning - i skenet av den dolda pensionsskulden / The true and fair view of municipal accounting - in light of the hidden pension liability

Hanberth, Magnus, Klein, Stefan January 2006 (has links)
Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och blandmodellen som är politiska beslut och inte är redovisningstekniskt motiverade. Kommunallagens krav på ekonomisk balans trädde i kraft år 2000 och är en av hörnstenarna i kommuners krav på en god ekonomisk hushållning. Balanskravet innebär att kommuner ska visa ett positivt resultat. Sedan balanskravet trädde i kraft har kommuners intresse riktats mot balanskravet i stället för mot det mer långsiktiga kravet på en god ekonomisk hushållning. För att kommuner ska nå upp till balanskravet infördes år 2000 en modell för beräkning av kommunens pensionsskulder benämnd blandmodellen. Syfte: Syftet med denna uppsats är att undersöka hur kommuner hanterar kravet på en god ekonomisk hushållning i skenet av den dolda pensionsskulden. Beskriva balanskravet och blandmodellen gentemot kravet på att redovisningen ska visa en korrekt bild av kommunens verkliga ekonomiska ställning och resultat, den rättvisande bilden. Samt belysa redovisningens roll och användning i en kommun. Genomförande: Uppsatsen är genomförd med en kombination av en kvalitativ och en kvantitativ ansats. Studiens kvalitativa del bygger på besöksintervjuer hos fyra utvalda kommuner medan studiens kvantitativa del bygger på ett frågeformulär som skickades ut till 30 kommuner varav 18 svarade. Inom ramen för undersökningen har både primärdata och sekundärdata använts. Primärdata har inhämtas från besöksintervjuer, utskickade frågeformulär och expertiskunskap inom redovisningsområdet. Sekundärdata har bestått av litteratur, artiklar, tidskrifter, utredningar och årsredovisningar. Resultat: Studien visar att begreppet god ekonomisk hushållning har haft en positiv effekt på kommuners ekonomi och där balanskravet ses som det mest centrala. Stor osäkerhet råder dock om vilka mål och policies kommuner ska sätta upp för vad som utgör god ekonomisk hushållning. Blandmodellen är ett politiskt beslut som sätter vedertagna redovisningsprinciper ur spel och går emot några av redovisningens kvalitativa egenskaper. Undersökningens respondenter sätter gärna likhetstecken mellan rättvisande bild och god redovisningssed men det skiljer sig mellan undersökningens fyra orter hur begreppen tolkas. Studien visar också att kommuner anser sig vara skuldfria när de har en ansvarsförbindelse för pensioner som i ett flertal fall uppgår till betydande belopp. Kommuner måste ta ansvar för sina pensionsåtaganden genom att fondera medel och inte skjuta över kostnader på nästa generation. / Background: In 1992, the new Local Government Act took effect, which implied several changes for municipal accounting. A municipal accounting law came in 1997, and the concept of generally accepted accounting principles entered into municipal accounting. This practice is marked by special rules such as the “balanced budget requirement” (balanskrav) and the “mixed model” of accounting (blandmodellen), which are political decisions not motivated by accounting. The Local Government Act’s requirement for financial balance took effect in 2000 and is one of the cornerstones in the municipalities’ requirements for good financial management. The balanced budget requirement means that municipalities should show that income exceeds costs. Since the balanced budget requirement took effect, the municipalities have focused their interest on it, instead of on the more long-term requirement for good financial management. In order for municipalities to fulfil the balanced budget requirement, the mixed model, which calculates the municipality’s pension liabilities, was introduced in 2000. Purpose: The purpose of this essay is to (1) examine how municipalities manage the requirement for good financial management despite hidden pension liabilities, (2) to describe the balanced budget requirement and mixed model in relation to the requirement that accounting records should show an accurate view of the municipality’s true financial position and income/expenditures, the true and fair view, and (3) to illustrate the role and use of accounting in a municipality. Methods: This essay was carried out through a combination of a qualitative and a quantitative approach. The study’s qualitative component is based on interviews in four selected municipalities, whereas the quantitative component is based on a questionnaire that was sent to 30 municipalities, of which 18 submitted answers. Both primary and secondary data have been used within the framework of the study. The primary data were collected from interviews, mailed questionnaires, and expert knowledge in the accounting field. Secondary data consisted of literature, articles, journals, studies, and annual reports. Results: The study shows that the concept of good financial management has had a positive effect on the finances of municipalities, and the balanced budget requirement is viewed as the core. There is great uncertainty, however, as to which goals and policies the municipalities should set up to constitute good financial management. The mixed model is a political decision that eliminates generally accepted accounting principles and goes against some of the qualitative properties of accounting. The study’s respondents gladly equate the true and fair view with generally accepted accounting principles, but there are differences in interpretation of the concepts in the four selected municipalities. The study also shows that the municipalities consider themselves free from debt when they have contingent liabilities for pensions, which in several cases total significant amounts. The municipalities must take responsibility for their pension commitments by reserving funds for them, and not shift the costs to the next generation.
34

Immaterielle Vermögenswerte in Konzernbilanzen nach international anerkannten Rechnungslegungsgrundsätzen /

Backsmann, Till. January 2003 (has links) (PDF)
Univ., Diss.--Münster (Westf.), 2003.
35

Účetnictví v legislativní úpravě ČR a SRN, porovnání, praktický příklad / Accounting in the czech and german legislation, comparison, practical example

Štychová, Andrea January 2017 (has links)
At the beginning the dissertation is focused on the harmonization of accounting in the EU, the mechanics of implementing standards in the EU and regulations in accounting in general. Thereafter the dissertation devotes to accounting in legislative adaptation of the Czech Republic and Germany. More specifically, it covers history, regulations, accounting principles and requirements, reporting and measurement of assets and obligations of both countries. In the next part, the measurement bases used in czech and german accounting are being analyzed, furthermore measurement of single assets components in the Czech republic and Germany. The practical part of the dissertation is devoted to the comparison of final accounts of selected companies in the czech and german practice in the year 2015, being followed by looking into differences between these two countries.
36

Vykazování nehmotných aktiv v různých účetních systémech / Reporting of Intangible Assets according to Different Accounting Systems

Ďuricová, Lenka January 2018 (has links)
The Diploma Thesis deals with an intangible assets reporting in different accounting systems. The purpose of the Diploma Thesis is a comparison of intangible assets in accordance with International Financial Reporting Standards (IFRS), Czech and Slovak accounting rules. It presents the impact of the found problematic scopes on the relevance of data reporting in the concrete companies. It points out the necessity of harmonization of national accounting legislations.
37

Vykazování nehmotných aktiv podle českých účetních standardů, IFRS A US GAAP / Reporting of Intangible Assets In Accordance with Czech Accounting Standards, IFRS and US GAAP

Došková, Soňa January 2017 (has links)
The topic of the diploma thesis „Reporting of intangible assets in accordance with Czech Accounting Standards, IFRS and US GAAP“ is a determination and presentation of intangible assets under Czech Accounting Standards and two predominant accounting frameworks in use – International Accounting Financial Standards and US Generally Acepted Accounting Principles. The analytical part of thesis is focused on impacts in a particular entity which arise from different accounting treatment.
38

Vybrané rozdíly účtování dle US GAAP, IFRS a účetnictvím platným dle české legislativy v podmínkách TRANS TECHNIK, spol. s.r.o. / Selected Differences in Accounting According to US GAAP, IFRS and Valid Czech Legislation in the Terms of the TRANS TECHNIK, spol. s.r.o.

Jurajdová, Vendula January 2016 (has links)
This master‘s thesis aims to select significant differences in financial accounting methodologies used in the Czech Republic, the International Accounting Standards and US GAAP. Differences are highlighted by data from the accounting environment of the company TRANS-TECHNIK, spol. s.r.o. The first part defines the different conceptual frameworks in Czech accounting, continental and Anglo-Saxon. The analytical part focuses on the differences in the way of the capturing of selected accounting items featured in the accounting systems, including conditions prevailing in the company.
39

The application of management accounting principles in the Emfuleni local municipality minibus taxi industry

Mukhodeni, Mbobo Muthige 09 1900 (has links)
M. Tech. (Department of Accountancy, Faculty of Management Sciences), Vaal University of Technology. / The minibus taxi industry in South Africa is one of the biggest, fastest growing, and riskiest industries in the world. The minibus taxi industry contributes to the economy by creating over 600,000 jobs, providing fast and cheap transport and fighting poverty and unemployment. However, the recent COVID 19 pandemia restrictions has caused a sudden and movement of economic growth and competition has forced the minibus taxi industry to be competitive in all aspects. This has resulted in intense competition for minibus taxi owners. Minibus taxi owners are constantly in rivalry amongst themselves and with other public road transport providers. In early 1988, the minibus taxi industry started seeing an influx in the number of new minibus taxis and minibus owners. This influx created problems of competition within the industry and among minibus taxi owners. Due to the importance of this industry, this research study investigated whether minibus taxi owners in the Emfuleni Local Municipality apply selected management accounting principles in the management of their minibus taxi businesses. Selected management accounting principles in this study refers to cost volume profit analysis, cost structure, and budgeting. This research study followed a quantitative research design and a questionnaire was used to collect primary data from a census of 500 minibus taxi owners from the following five associations: Get Ahead Taxi Association (GATA), Vaal National Taxi Association (VNTA), Vanderbijlpark Taxi Association (VTA), Sharpeville to Vereeniging and Vanderbijlpark Taxi Association (SVVTA) and Civic Centre Taxi Association (CCTA) operating in the Emfuleni Local Municipality. Using descriptive statistical analysis to present the findings, the study used Statistical Package for Social Sciences Version 27. Findings obtained using an online questionnaire and printed questionnaire distributed revealed a lack of management accounting principles application among these minibus taxi owners. Furthermore, the minibus taxi owners do not apply cost volume profit analysis and most do not use budgets. However, it was found that some minibus taxi owners apply very basic cash budgeting through a pen-on-paper approach. It was also found that minibus taxi owners understand the application of cost structures. This research study recommends that minibus taxi owners should be offered training by skills sectors to apply the selected management accounting principles. The limitations of this research study included that the census was geogracial restrictions, level of education, and corona virus restrictions. Despite these limitations, the research study was able to fulfil its main objective by determining that majority of minibus taxi owners do not apply the selected management accounting principles.
40

Актуальные проблемы представления отчетности в условиях глобализации в России и Китае : магистерская диссертация / Current problems of the submitted reporting in the conditions of globalization in Russia and China

Цзыхань, В., Zihan, W. January 2018 (has links)
С развитием рыночных отношений значение аналитической деятельности бухгалтеров возрастает. Предоставлению форм годовой бухгалтерской отчетности предшествует большая подготовительная работа. В показателях учета раскрываются количественная и качественная стороны хозяйственных процессов, которые характеризуют факторы хозяйственной жизни. В России и Китае идет процесс реформирования национальных систем для приведения их в соответствие с международными стандартами. В связи с этим целесообразно провести сравнительный анализ особенностей составления основных форм бухгалтерской отчетности в России и Китае для выделения основных моментов методологии ее формирования. Цель магистерской диссертации состоит в проведении сравнительного исследования теоретических основ и нормативных документов при составлении финансовой отчетности в условиях глобализации в России и КНР. / With development of the market relations the value of analytical activity of accountants increases. Granting forms of annual accounting reports is preceded by big preparatory work. In indicators of account the quantitative and qualitative parties of economic processes which characterize factors of economic life reveal. In Russia and China there is a process of reforming of national systems for their reduction to compliance with the international standards. In this regard it is expedient to carry out the comparative analysis of features of drawing up the main forms of accounting reports in Russia and China for allocation of highlights of methodology of her formation. The purpose of the master thesis consists in carrying out a comparative research of theoretical bases and normative documents by drawing up financial statements in the conditions of globalization in Russia and the People's Republic of China.

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