Zugl.: Pforzheim, Univ., Master-Thesis, 2007

Nürtingen, FH, Diplomarb., 2005. / Betreuer: ?

Universiẗat, Diss., 2002--Mainz.

Linz, Universiẗat, Diplomarbeit.

Diss. Nr. 3552 Wirtschaftswiss. St. Gallen. / Literaturverz.

A research report submitted to the Faculty of Commerce, Law and Management at the University of the Witwatersrand in partial fulfilment of the requirements for the degree of Masters in Commerce. Johannesburg, 02 August 2017 / The purpose of this study was to obtain an understanding of the current perceptions of South African practitioners regarding the application of the IFRS for SMEs in the South African SME sector. This understanding would help assess whether the initial scepticism displayed when the IFRS for SMEs was first introduced in South Africa, has changed, and would also help assess what the drawbacks and benefits of the application of the IFRS for SME’s in South Africa are. The perceptions of South African practitioners were analysed by reference to two phases- first according to the results of a structured questionnaire that was issued to a sample of SAIPA practitioners, and then according to the results of semi-structured interviews conducted with thirteen South African practitioners. The primary conclusion drawn is that there appears to be an overall acceptance of the IFRS for SMEs in South Africa although there are also certain challenges of its application and certain aspects that affect the value of using the IFRS for SMEs as an accounting reporting framework. The uniformity that the IFRS for SMEs brings seems to be one of the more significant advantages. Factors, however, such as the age of the population of the practitioners; the use of automated software systems; and the legislative requirements regarding the application of the IFRS for SMEs, affect the relative merit of using the standard. Keywords: practitioners; IFRS for SMEs / GR2018

A research report submitted in partial fulfilment of the degree of Masters of Commerce in Accounting 2016. / This paper explores the logics of resistance to fair value accounting, which entails the motivations to resist, as well as the mechanisms of resistance. It applies an interpretive approach to investigate this, using data collected from interviews with a sample of South African accounting professionals. The study demonstrates that while fair value accounting is being applied in the financial statements of organisations from a legalistic perspective, the application is superficial and ceremonious due to an established culture of compliance, and the need for funding, which engenders a ‘tick the box’ approach. The superficiality of application is complimented with a range of motivations to resist IFRS 13, which stem from practical concerns as well as theoretical, to create for a resistant attitude to fair value accounting. This resistance has been evidenced in this study, to manifest in various mechanisms that can be employed to avoid fair value accounting. These mechanisms are indicative of decoupling since they involve gaps being created between the purpose of financial statements, and the financial statements prepared, without blatant disregard of fair value accounting principles. These findings have been used to formulate recommendations which may be useful for preparers of financial statements, auditors and standard setters alike. While the aim of the study is not to identify deficiencies of fair value accounting principles, the consequence of exploring logics of resistance to fair value accounting is that it highlights areas that require further assessment in order to achieve the objectives of standards. / MT2017

The Financial Accounting Standards Board is a private sector rule making body. Congressional inquiries have questioned whether the setting of accountin standards should remain in the private sector. Congressional critics have charged that the FASB has been captured by special interests and recommended that a governmental agency assume responsibility for standard setting. Specifically, critics charge that large corporations capture the Big Eight accounting firms who, in turn, have captured the FASB. Previous capture studies have concluded that the standard setting process is pluralistic and that the FASB has not been captured. The studies have focused on the influence of the Big Eight to determine if the FASB has been captured. They assume if standards do not reflect the expressed preferences of the Big Eight, then Congressional criticisms are invalid. The studies also assume a unidirectional influence between participants in the process and have ignored the intensity of preferences of the respondents.The purpose of this study is to provide a theoretical framework to specify selection of standards that would be expected to be subject to capture. This framework also recognizes the duo-directional nature of influence. The allegations of capture were tested using the standards selected in accordance with the theoretical framework. The following hypotheses were tested. HO_1 There is no positive statistically significant relationship between clients' preferences and an accounting firm's support for an outcome. HO_2 There is no positive statistically significant relationship between the preferences of large corporations and standards enacted by the FASB. HO_3 There is no positive statistically significant relationship between the preferences of the Big Eight firms and the standards enacted by the FASB. These hypotheses were tested for each Big Eight accounting firms and for each standard. A logist procedure was employed. The results of the tests, with three exceptions, indicate that any relationships that occurred happened by chance.

Diss. Univ. Münster, 2002.

IAS 36 schreibt vor, wann und wie Wertminderungen von Vermögenswerten in IFRS-Abschlüssen zu berücksichtigen sind, wobei in den meisten Fällen der value in use als Korrekturwertmaßstab zum Einsatz gelangt und auf Bewertungseinheiten abgestellt wird. In der vorliegenden Dissertation wird die Wertrelevanz von Steuern und der Kapitalstruktur, die nach IAS 36 beide nicht berücksichtigt werden dürfen, überprüft und der Frage nachgegangen, welche Alternativen zur derzeitigen Vorgehensweise gemäß IAS 36 existieren, die eine Berücksichtigung von Steuern und der Kapitalstruktur erlauben würden. Es werden zwei alternative Bewertungsverfahren vorgestellt, eine Nachsteuer-Bewertung sowie eine Bewertung vor Steuern, aber nichtsdestotrotz unter Berücksichtigung der Kapitalstruktur des bilanzierenden Unternehmens. Eine Überprüfung der Wertrelevanz der unter Beachtung von IAS 36 ermittelten Wertansätze der wertgeminderten Vermögenswerte sowie der anhand der zweiten alternativen Bewertungsmethode (d. h. vor Steuern, aber unter Einbeziehung der Kapitalstruktur) ermittelten Gebrauchswerte wird in der vorliegenden Arbeit mittels Vergleichs mit den Nachsteuer-Werten, die als benchmarks dienen, erreicht. Zu diesem Zwecke wurde eine Fallstudie (in Excel) durchgeführt, deren kasuistischen Charakter ich durch die Berücksichtigung von drei free cash flow-Szenarien mit unterschiedlichen zeitlichen cash flow-Strukturen und die Durchführung von Sensitivitätsanalysen zu überwinden versucht habe. Als zentrales Resultat lässt sich festhalten, dass sich in der vorliegenden Fallstudie eine Berücksichtigung der Kapitalstruktur (bei der Vorsteuer-Rechnung) gegenüber einem Verharren im status quo des IAS 36 zumeist als vorteilhaft erwiesen hat. (Autorenref.)