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Contingence de la normalisation comptable pour les banques islamiques entre le légitime et le légal : une étude des convergences comptables des IFAS vers les IAS/IFRS. / Contingency of accounting standards-setting process for Islamic banks between legitimacy and legality : a study of the convergence of IFAS to IAS/IFRS.Rezgui, Hichem 09 December 2014 (has links)
La finance islamique connaît depuis trois décennies une croissance soutenue. La problématique de recherche consiste à vérifier si l’existence de normes de comptabilité financière spécifiques aux institutions financières islamiques peut être un obstacle à l’objectif d’harmonisation comptable internationale entrepris depuis une quarantaine d’années avec la création de l’IASC. Une première phase de recherche normative suggère que les valeurs comptables issues d’une morale « islamique » seraient incompatibles avec les valeurs comptables portées par les normes internationales d’information financière (IAS/IFRS). Cependant, une deuxième phase descriptive et comparative confirme la convergence des normes comptables islamiques (IFAS) vers les IAS/IFRS illustrant un comportement « schizophrénique » du normalisateur comptable islamique (AAOIFI). En effet, cet organisme érige des normes conformes à la jurisprudence islamique pour les règles comptables de présentation mais qui convergent vers les IAS/IFRS pour les règles d’évaluation, mettant, alors, en relief la fonction « communication relationnelle » des données comptables. Afin d’étudier les facteurs de cette convergence, nous adoptons, dans une troisième phase explicative, une double approche théorique (Sociologie néo-institutionnelle et théorie de la dichotomie sacré-profane) et nous réalisons des entretiens avec les membres de deux comités opérationnels de l’AAOIFI : le comité Charia et le comité comptable (AASB). Ainsi, la convergence comptable s’expliquerait par le mimétisme des banques islamiques et de l’AAOIFI qui adoptent les mêmes réflexions et comportements que les banques classiques et le normalisateur comptable international (IASB). De même, des « luttes professionnelles » entre les deux comités opérationnels de l’AAOIFI aboutissent à la domination des membres du comité comptable plus influencés par une « culture IFRS » orientant, alors, certains choix de normalisation vers un renforcement de la convergence des IFAS vers les IAS-IFRS. De ce fait, des conflits entre « juridictions » professionnelles aux frontières mal définies permettent l’établissement d’une échelle de pouvoir et facilitent l’agissement d’effets mimétiques, coercitifs et normatifs. / Islamic finance has grown steadily for three decades now. The research question consists inchecking whether the existence of specific standards of financial accounting for Islamicfinancial institutions can be a hindrance to the goal of international accounting harmonization undertaken over the last forty years with the creation of the IASC. A first normative phase of research suggests that accounting values resulting from Islamic moral are incompatible with the accounting values of International Financial Reporting Standards (IAS / IFRS). However, a second descriptive and comparative phase confirms the convergence of Islamic Financial Accounting Standards (IFAS) to IAS / IFRS illustrating a "schizophrenic" behavior of the Islamic accounting standard-setting body (AAOIFI). Indeed, this organization sets up standards in compliance with Islamic jurisprudence for accounting presentation rules but that are converged with IAS / IFRS for valuation rules, while highlighting the "relational communication" of accounting data. To study the factors of this convergence, we take in a third explanatory phase, a dual theoretical approach (neo-institutional sociology and theory of sacred-profane dichotomy) and perform some interviews with members of two operational committees of AAOIFI: the Shariah Board and the Accounting Board (AASB). Thus, the accounting convergence is explained by the mimicry of Islamic banks and Islamic accounting standard-setting body that adopt the same thoughts and behaviors than conventional banks and the International Financial Accounting Standards Board (IASB). Similarly, "professional struggles" between the two operational committees of AAOIFI lead to the domination of the accounting committee members that are more influenced by an "IFRS culture" while directing some decisions of standard-setting process towards greater convergence of IFAS to the IASIFRS.Thus, conflicts between professional jurisdictions with ill-defined borders allow theestablishment of a scale of power and facilitate the conduct of mimetic, coercive andnormative isomorphism.
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通貨膨脹下財務報導之探討暨稅務調整 / A Study of Financial Reporting and Tax Adjustments in Inflationary Economies陳奕維 Unknown Date (has links)
會計作為企業的語言,必須忠實表達企業在期間內的經營成果、財務狀況與現金流量,而物價波動可能導致的資訊扭曲,對外會計報表的允當性面臨挑戰,對內可能導致錯誤的決策,最終將侵害股東的權益,嚴重影響企業的發展與存續。
通貨膨脹會侵蝕以本國貨幣表示的金額、納稅義務的價值及衡量稅基的影響,若沒有經過適當的調整可能會破壞整體稅務體系,不是導致虛盈實稅的現象就是為納稅義務人提供無止盡的避稅管道,嚴重影響國家財政。
近期,美國、歐洲及日本等世界經濟強權為了扭轉國內經濟頹勢,採取貨幣寬鬆政策以期增加民間消費,而高度仰賴國際貿易的台灣,也可能受到貨幣寬鬆政策的影響。本研究蒐集國內外文獻,探討通貨膨脹對財、稅的影響,主張國內應重視通貨膨脹會計的建置及課稅所得的調整。 / Accounting information must reveal companies’ result of operation, financial conditions and cash flow. Price fluctuations, however, could distort the information, challenging the faithfulness of financial statements and leading to improper decisions. Eventually, it will erode stockholders’ right and impair the development of enterprises.
Inflation could erode the amounts expressed in national currency, the value of tax obligations and the measurement of tax bases. Without proper adjustment of inflation, it may destroy the tax system, such as providing countless measures for tax avoidance which result in significant impact on national finance.
Recently, economic superpower, like the U.S, the EU or Japan adopt monetary quantitative easing policy to stimulate private consumption in order to reverse the depression of the domestic economy. Taiwan, an international-trade-oriented country may be involved in the spillover effects. In this study, we collect literatures and study the impact of inflation on both financial reporting and tax. Our conclusion is that we should pay more attention to construct inflation accounting and the adjustment system on taxable income.
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Integrated reporting compliance with the Global Reporting Initiative framework : an analysis of the South African mining industry / Adorita Tertia HindleyHindley, Adorita Tertia January 2012 (has links)
In this day and age sustainability is gaining increasing importance seeing as this is of utmost importance to stakeholders. Yet, very few people are aware of the true meaning of sustainability. Stakeholders, also being the users of the annual report, need to be aware of the impact a company has on the environment and the society as well as their financial performance in order, among others, to make informed decisions regarding investments.
For all financial years ending on or after 1 March 2010, all companies listed on the JSE have to report on sustainability (this is a JSE listing requirement). Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements.
The Global Reporting Initiative (GRI) developed their Sustainability Reporting Framework in order to serve as a benchmark for measuring sustainability. This Framework includes the Sustainability Reporting Guidelines (including basic principles and standard disclosures that need to be included in the report), Sector Supplements (including sector specific issues) as well as the Technical Protocol (which guides the entity in defining the content of the report). This is currently the only formal guideline available and is widely used around the world.
Given the importance of the mining industry in South Africa, this article considers the quality of integrated reporting of the South African mining industry. This is done by undertaking a quantitative, applied, descriptive methodology in order to answer the research questions. Thus compliance with the globally accepted GRI Sustainability Framework has been evaluated and analysed. Using a sample of 13 of the mining companies included in the JSE Top 40 companies, the results show that these companies use the GRI G3.1 Guidelines in producing their sustainability report and that adherence improves annually. Some companies, however, do not apply the Sector Supplements which was designed to include industry-specific impacts. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013
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Integrated reporting compliance with the Global Reporting Initiative framework : an analysis of the South African mining industry / Adorita Tertia HindleyHindley, Adorita Tertia January 2012 (has links)
In this day and age sustainability is gaining increasing importance seeing as this is of utmost importance to stakeholders. Yet, very few people are aware of the true meaning of sustainability. Stakeholders, also being the users of the annual report, need to be aware of the impact a company has on the environment and the society as well as their financial performance in order, among others, to make informed decisions regarding investments.
For all financial years ending on or after 1 March 2010, all companies listed on the JSE have to report on sustainability (this is a JSE listing requirement). Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements.
The Global Reporting Initiative (GRI) developed their Sustainability Reporting Framework in order to serve as a benchmark for measuring sustainability. This Framework includes the Sustainability Reporting Guidelines (including basic principles and standard disclosures that need to be included in the report), Sector Supplements (including sector specific issues) as well as the Technical Protocol (which guides the entity in defining the content of the report). This is currently the only formal guideline available and is widely used around the world.
Given the importance of the mining industry in South Africa, this article considers the quality of integrated reporting of the South African mining industry. This is done by undertaking a quantitative, applied, descriptive methodology in order to answer the research questions. Thus compliance with the globally accepted GRI Sustainability Framework has been evaluated and analysed. Using a sample of 13 of the mining companies included in the JSE Top 40 companies, the results show that these companies use the GRI G3.1 Guidelines in producing their sustainability report and that adherence improves annually. Some companies, however, do not apply the Sector Supplements which was designed to include industry-specific impacts. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013
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The financial performance of small and medium sized companies : a model based on accountancy data is developed to predict the financial performance of small and medium sized companiesEarmia, Jalal Yousif January 1991 (has links)
This study is concerned with developing a model to identify small-medium U.K. companies at risk of financial failure up to five years in advance. The importance of small companies in an economy, the impact of their failures, and the lack of failure research with respect to . this population, provided justification for this study. The research was undertaken in two stages. The first stage included a detailed description and discussion of the nature and role of small business in the UK economy, heir relevance, problems and Government involvement in this sector, together with literature review and assessment of past research relevant to this study. The second stage was involved with construction of the models using multiple discriminant analysis, applied to published accountancy data for two groups of failed and nonfailed companies. The later stage was performed in three parts : (1) evaluating five discriminant models for each of five years prior to failure; (2) testing the performance of each of the .five models over time on data not used . in their construction; (3) testing the discriminant models on a validation sample. The purpose was to establish the "best" discriminant model. "Best" was determined according to classification ability of the model and interpretation of variables. Finally a model comprising seven financial ratios measuring four aspects of a company's financial profile, such as profitability, gearing, capital turnover and liquidity was chosen. The model has shown to be a valid tool for predicting companies' health up to five years in advance.
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導入國際財務報導準則對內部控制影響之研究 / The effect of adopting International Financial Reporting Standards on Internal Controls林雅芳 Unknown Date (has links)
本研究旨在探討導入國際財務報導準則對內部控制的影響,主要以台灣2013年全面採用國際財務報導準則之企業為研究對象,瞭解在導入前後,內部控制目標與組成要素是否因問卷別、資本市場別與產業別而有所差異。本研究深入分析前項差異,藉以瞭解我國導入國際財務報導準則對內部控制的影響。本研究發現:
1. 導入IFRSs對業務流程及內部控制之影響程度,在內控目標與要素均有顯著差異,「導入後」之影響程度均顯著高於「導入前」。
2. 「IFRSs專案小組負責人」與「內部稽核單位」之看法,在內控目標與要素間並沒有顯著差異。
3. 內控三大目標與五大組成要素之影響程度,在不同資本市場別與產業別之顯著差異程度不盡相同。整體而言不論在導入前後,上市與上櫃公司在不同產業間存在較顯著之差異,金融業之影響程度顯著高於電子業與其他。 / The purpose of this research is to investigate the effect of adopting International Financial Reporting Standards on internal controls. The main subjects of this research are the companies which will adopt IFRSs in 2013 in Taiwan. This research wants to know whether the effects of IFRSs on objectives and elements of internal control show significant differences under different subjects, capital markets and industries. This research analyzes the above effects to understand the effect of adopting IFRSs on internal controls. The main results of this study are as follows.
1. The effects of IFRSs on business processes, on the aspect of objectives, and elements of internal control show significant differences with the adoption of IFRSs. The impacts of three objectives and five elements of internal control after adoption are significantly higher than before adoption.
2. The results of the investigation on chief executives of adopting IFRSs and internal auditors do not show significant differences neither on the aspect of objectives nor on elements of internal control.
3. The impacts of IFRSs on three objectives and five elements of internal control are different under different capital markets and different industries with the adoption of IFRSs. Overall, listed and over-the-counter companies show significant differences under different industries before and after adopting IFRSs. The effect of adopting IFRSs on internal controls under financial industry is significantly higher than under electronic industry and other industry.
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運用文字探勘技術探討國際財務報導準則對企業財務報告揭露之影響 / Disclosure quality and IFRS adoption:a text mining approach廖培君, Liao, Pei Chun Unknown Date (has links)
本研究探討國際財務報導準則採用後對英國上市公司財務報告揭露品質之影響,選取高科技產業公司於國際財務報導準則轉換年度、轉換年度前後兩年之年報,並根據IAS 38, Edvinsson and Malone (1997), Lev (2001), and Sveiby (1997)編纂智慧資本字典,與先前研究之差異處在於本研究採用文字探勘技術之分類演算法以探討智慧資本揭露品質是否和國際財務報導準則之採用有關,結果顯示智慧資本揭露品質和國際財務報導準則之採用有關,接著本研究運用迴歸分析,進一步了解那些智慧資本項目之揭露於採用前後有顯著差異,結果顯示在國際財務報導準則採用後,高科技公司增加智慧資本項目之揭露,符合本研究之預期,有顯著差異之智慧資本項目如:電腦軟體、顧客名單、顧客忠誠度、顧客關係和專利,研究結果也指出在國際財務報導準則採用後,高科技公司增加智慧資本項目之揭露之現象較常發生在上市時間較早之公司、總資產較大之公司。 / This study investigates the impact of the quality of disclosures of financial reports of the listed companies in the U.K. with International Financial Reporting Standards (IFRS) adoption. I select the annual reports of companies in the high-tech industry sectors in the IFRS transition year and two years before and after the transition year. The dictionary for intellectual capital according to four sources, IAS 38, Edvinsson and Malone (1997), Lev (2001), and Sveiby (1997) is compiled. In contrast to prior studies, I use classification algorithm of text mining techniques to explore whether the quality of intellectual capital disclosures is related with the adoption of IFRS. Results show that the disclosures of intellectual capital items are related with the adoption of IFRS. To further realize which intellectual capital item disclosures are significantly different between pre-adoption and post-adoption, the regression analysis is applied. Evidence is promising, in the post-IFRS period, high-tech firms may increase the intellectual capital item disclosures, such as computer software, customer list, customer loyalty, customer relationships and patents. Evidence also indicates that, the evidence that high-tech firms may increase the intellectual capital item disclosures in the post-IFRS period is more pronounced in older and larger companies.
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Intellectual Capital : Charakterisierung, Messung und Berichterstattung unter besonderer Berücksichtigung Intellectual-Capital-bezogener Risiken /Schmidt, Alexander Oliver. January 2008 (has links) (PDF)
Universiẗat, Diss.--Augsburg, 2007.
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Drei empirische Studien zu Anreiz- und Finanzierungswirkungen der externen Rechnungslegung /Kiefer, Kerstin. January 2008 (has links) (PDF)
Univ., Diss.--Bern, 2008.
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Segmentberichterstattung nach IAS 14 : ein normativer Ansatz zur Neugestaltung auf der Grundlage des Beteiligungscontrollings /Ulbrich, Philipp R. January 2006 (has links)
Universiẗat, Diss.--Eichstätt-Ingolstadt, 2005.
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