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Markenbilanzierung und Markenbewertung : Analyse und Eignung von Markenbewertungsverfahren in Hinblick auf die bilanzielle Behandlung von Marken nach HGB und IAS/IFRS /Tafelmeier, Robert. January 1900 (has links)
Zugleich: Diss. Bamberg, 2008. / Literaturverz.
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Studien zu den Auswirkungen einer IFRS-Umstellung auf die Fremdfinanzierung und zur schwellenwertorientierten Bilanzpolitik /Schorn, Philipp. January 2009 (has links)
Zugl.: Bern, Universiẗat, Diss., 2009.
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IFRS-Bilanzierung aus der Sicht mittelständischer Personengesellschaften : eine theoretische und empirische Untersuchung /Mages, Monika K. January 2009 (has links)
Zugl.: Vallendar, WHU - Otto Beisheim School of Management, Diss., 2009.
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Latente Steuern auf Derivate nach IFRS aus [auf] Basis des deutschen SteuerrechtsBischoff, Jan January 2009 (has links)
Zugl.: Halle (Saale), Univ., Diss., 2009
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International Financial Reporting Standards adoption in a continental European context: perspectives of preparersLantto, A.-M. (Anna-Maija) 02 June 2014 (has links)
Abstract
This dissertation provides a comprehensive picture of IFRS adoption from the perspective of preparers of accounting information in a continental European context. The dissertation examines the differences between IFRS and continental European accounting and analyses whether these differences influence and have implications for accounting and controlling practices and, if so, in what ways. The dissertation, therefore, presents case studies on accounting and controlling practices and develops theoretical explanations for these practices.
This dissertation develops theoretical explanations of why and how business becomes involved in accounting (or accounting and business come closer to each other) and identifies different ways in which business becomes involved in accounting. Moreover, the dissertation provides insights into the implications of business involvements for accounting and control practices at three different levels, i.e. organisation, accounting function and individual accountants.
In more general terms, this dissertation provides evidence of how financial accounting becomes more horizontal and has implications for both accounting and control practices. On the one hand, the dissertation examines management across two worlds, i.e. accounting and business, and focuses on the role of boundary objects used to mediate different worlds. On the other hand, the dissertation highlights learning at the boundaries and shows how boundary crossing was used as a strategy to fulfil the requirements of financial and corporate reporting. Finally, the dissertation argues that, rather than describing financial accounting and corporate reporting purely as a vertical process, we should pay attention to the lateral processing of information as required by the standards as well as the needs of management. / Tiivistelmä
Tämä väitöskirja tarjoaa laajan kokonaiskuvan IFRS-standardiston käyttöönottoon tilinpäätösinformaation laatijan näkökulmasta. Tutkimus tarkastelee käyttöönottoa ja laatijan näkökulmaa erityisesti mannereurooppalaisessa kontekstissa. Tutkimus analysoi niin kutsutun mannereurooppalaisen normiston ja IFRS-standardiston välisiä eroja sekä näiden seuraamuksia laskenta- ja kontrollikäytäntöihin. Tutkimus tarjoaa tapaustutkimuksia laskenta- ja kontrollikäytännöistä sekä löytää ja kehittää teoreettisia selityksiä näille käytännöille.
Tutkimus löytää teoreettisen selityksen sille, miksi ja miten liiketoiminta on läsnä raportoitavan informaation laatimisessa tai miksi liiketoiminnan johtaminen ja raportoitavan informaation laatiminen lähenevät toisiaan. Lisäksi tutkimus identifioi eri tapoja sille, miten liiketoiminta on läsnä informaation laatimisessa. Tutkimus tarjoaa tietoa liiketoiminnan läsnäolon seuraamuksista laskenta- ja kontrollikäytäntöihin kolmella eri tasolla: yrityksen, taloushallinnon funktion sekä taloushallinnon henkilöstön tasolla.
Tämä väitöskirja osoittaa, miten tilinpäätösraportointi tulee IFRS-standardiston käyttöönoton myötä horisontaalisemmaksi ja miten tällä on seuraamuksia laskenta- ja kontrollikäytäntöihin. Tutkimus analysoi kahden maailman, ts. laskennan ja liiketoiminnan, välistä johtamista ja keskittyy rajaobjektien roolien tarkastelemiseen. Lisäksi tutkimus korostaa rajavyöhykkeellä tapahtuvaa oppimista ja osoittaa, kuinka rajanylitystä käytetään täyttämään sekä tilinpäätösraportoinnin että yhtiöiden sisäisten raportointien tarpeet. Tämä tutkimus osoittaa, että tilinpäätösraportoinnin ja yhtiötason raportoinnin horisontaalisiin piirteisiin tulisi kiinnittää huomiota sen sijaan, että ne kuvattaisiin puhtaasti vertikaalisina prosesseina. Tutkimus osoittaa, että sekä tilinpäätösstandardit että yhtiön johdon tarpeet vaativat raportoinnilta lateraalisia prosesseja.
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Účetní výkaznictví v Číně / Financial Reporting in ChinaSvobodová, Lenka January 2017 (has links)
The scope of the thesis is to present current rules of financial reporting of the Peoples Republic of China so-called China mainland and to provide general insight on the topic. The thesis firstly describes development of Chinese financial reporting, presents objective, role and users of financial reports in China, covers current principles of financial reporting in China, presents the differences between Chinese Accounting Standards and International Standards of Financial Reporting, introduce the reasons behind the differences and presents impact of Chinese culture on financial reporting. The objective of the research is not Special Administrative Region of the People's Republic of China Hong Kong, neither Macao.
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IFRS Influence on Financial Reporting Quality / Vliv IFRS na kvalitu účetního výkaznictvíMiková, Tereza January 2010 (has links)
Dissertation interfaces two current accounting issues: International Financial Reporting Standards and financial reporting quality. Theoretical framework begins with historical development and contemporary position of IFRS. It is followed by financial accounting quality where overview of methods is used for assessment of accounting quality. The literature underpinning represents the final part of theoretical part. Dissertation examines publicly traded Czech companies on Prague stock exchange and together their financial statements are presented under Czech accounting standards and later on switched on International Financial Reporting Standards. Final sample consists of 15 companies (222 firm-year observations) during period 1993-2013. World accepted models were adjusted before its application to be more convenient for Czech environment. Research results show that there are only limited improvements in financial reporting quality in IFRS period, only some companies are models applicable and therefore law and professional environment play significant role within quantitative methods.
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Problémy vyplývající z rozdílů české účetní legislativy a IFRS / Problems Derived from Differences between Czech Accounting Law and IFRSČech, Vratislav January 2010 (has links)
Object of the thesis Problems Derived from Differences between Czech Accounting Law and IFRS is to analyze differences in financial reporting according to the Czech Accounting Standards and International Financial Reporting Standards (IFRS). First part of the thesis concentrates on theoretical grounds and general requirements of financial reporting. The second part separately describes fundamentals of financial reporting based on Czech Accounting Standards and IFRS. Third and the most extensive part of the thesis is devoted to an analysis of specific differences and derived problems. The thesis can serve as a guideline to creating a financial reporting transfer bridge.
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När rätt blir fel : En studie av förbudet mot progressiva avskrivningar och konsekvenserna för bostadsrättsföreningarBosnjak, Anna, Booberg, Petter, Eriksson, Anders January 2016 (has links)
In this paper, we present the ban on progressive depreciation of housing associations in connection with the change to K-regulatory frameworks. Bokföringsnämnden (2014) stated that progressive depreciation was no longer allowed, and this study explores what kind of implications it had for the housing associations' income statements. Additional problems have been addressed by examining what effects it could have on the perception of that accounting must be based on giving a fair view (Artsberg, 2005), and whether stakeholders can access and interpret this financial information (Burks, 2015). Based on theories that consider that a similar framework is not appropriate for housing associations and non-profit organizations, as for profit driven companies, we have used this criticism on the matter (Burks, 2014; Torres and Pina, 2003). We have also taken into consideration why Bokföringsnämnden decided to prohibit the depreciation method. The empirical study focuses on examining twenty newly constructed housing associations annual reports from 2012 to 2014 to see whether they have had to change their depreciation method, and if this in turn has had an influence on their results, and if this has led to changes in their annual report. The end result of this study is based on a quantitative research which shows that a change has occurred in housing associations' income statements. 95 percent of the sample reported a loss in 2014, while in 2012 only 5 percent showed negative results. In a combined analysis of the use of literature and empirical data, there are clear indications that there is a requirement for new regulatory alternative templates for housing associations to report financial information if they are to present a fair view and enable comparison between associations.
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An investigation into the effectiveness of finance committees at schools / Ntombizodwa Moudrick MakiriMakiri, Ntombizodwa Moudrick January 2014 (has links)
This study intended to explore the effectiveness of finance committees at schools. A qualitative design, using interviews with purposely selected participants made up of fifteen school principals and ten finance officers in the Sedibeng Districts of the Gauteng Department of Education was used for data collection. This was aimed at exploring how effective school finance committees are and to recommend ways of improving their effectiveness in executing their financial management function. The literature study exposed the conceptual framework and essence of the functional effectiveness of school finance committees, which laid the basis for the empirical study. The empirical study was based on the social constructivist paradigm with the phenomenological approach as the strategy of enquiry. Findings of the study indicate that school finance committees are generally structured in line with policy directives. It was also found that the performance and attitudes of office-bearers of finance committees affected the effectiveness of finance committees. Firstly and for various reasons, principals as ex-officio members generally played a dominant role in finance committees. Reasons include their perceived ‘high‘ level of knowledge regarding financial management and the lack of knowledge and skills of other finance committee members to execute their responsibilities. Secondly, finance committee effectiveness was found to be negatively affected by poor budgetary processes – from the planning process to the implementation and monitoring, which include weaknesses in financial administration and reporting as well as evaluation of the budget implementation process. As a result, the management of funds was often characterised by budget variances and the need for virement. Recommendations of the study address the need for intensive capacity-building for finance committee members in specific areas of their roles and functionality. This must be accompanied by constant monitoring by Departmental development and support officers responsible for school governance. In this regard, there must be a feedback and system that enables corrective action to be taken as soon as signs of poor performance emerge. Finally, it is recommended that the structure of the finance committee be reviewed, especially as it concerns office-bearers. In this regard, it is recommended that finance officers be charged with the responsibility of financial administration and not double up as secretaries of school governing bodies. / MEd (Education Management)--North-West University, Vaal Triangle Campus, 2015
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