Univ., Diss.--Münster (Westf.), 2003.

Βασικός άξονας της εργασίας είναι η διερεύνηση των επιδράσεων της αλλαγής που επέφεραν τα Διεθνή Λογιστικά Πρότυπα στις οικονομικές καταστάσεις των εισηγμένων στο ΧΑ επιχειρήσεων κατά τη μεταβατική περίοδο 2004 με 2005. Παρουσιάζεται ο ορισμός, τα είδη, η ιστορική αναδρομή, οι αλλαγές, τα σφάλματα και το μέλλον των Διεθνών Λογιστικών Προτύπων, η διαφοροποίησή τους με τα Ελληνικά Πρότυπα και η εφαρμογή τους στα Τραπεζικά Ιδρύματα. / The aim of the present study is to investigate the repercussions of the accounting changeover from the Greek Accounting Standards (GAS) to the International Accounting Standards (IAS) in relation to the published financial statements of greek listed companies to the stock market of Athens for the transient period of 2004 to 2005. It is, also, presented the definition, the history, the future of IAS, the degree that the companies were ready to accept them. Furthermore, it appeArs the most important changes and the wrong things that do the companies while using them. In addition, it shows the differientation of GAS and IAS and the way the IFRS apply to financial institutions.

Σκοπός της παρούσας διδακτορικής διατριβής είναι να καταγραφούν οι συνέπειες της υποχρεωτικής λογιστικής μετάβασης, από τα μέχρι πρότινος και για πολλά χρόνια εφαρμοζόμενα Ελληνικά Λογιστικά Πρότυπα (ΕΛΠ) στα ΔΛΠ/ΔΠΧΠ. Κινούμενοι προς αυτή την κατεύθυνση η παρούσα διατριβή αρχικά μελετά το θεωρητικό υπόβαθρο των ΔΛΠ/ΔΠΧΠ και των ΕΛΠ και αναλύει, ταξινομεί και σχολιάζει τις διαφορές τους. Στη συνέχεια, προκειμένου να αποκαλυφτούν οι συνέπειες της υποχρεωτικής λογιστικής μετάβασης και να αναδειχτούν οι ανωτέρω διαφορές, πραγματοποιήθηκαν δύο ξεχωριστές εμπειρικές έρευνες. Στην πρώτη, μέσα από την πραγματοποίηση εξισώσεων παλινδρόμησης, εξετάστηκαν οι άμεσες συνέπειες της υποχρεωτικής υιοθέτησης των ΔΛΠ/ΔΠΧΠ, διερευνώντας την επιρροή τους στις οικονομικές καταστάσεις των εισηγμένων εταιριών του Χρηματιστηρίου Αθηνών. Στην δεύτερη εμπειρική ανάλυση, πραγματοποιήθηκε έρευνα πεδίου με ερωτηματολόγια στις εισηγμένες επιχειρήσεις του Χρηματιστηρίου Αθηνών, καταγράφοντας τις απόψεις των άμεσα θιγόμενων από την εξεταζόμενη λογιστική μετάβαση. Και για τις δύο εμπειρικές αναλύσεις που έλαβαν χώρα, εξετάστηκε το κατά πόσο οι συνέπειες της εφαρμογής των ΔΛΠ/ΔΠΧΠ είναι ομοιογενείς για όλες τις επιχειρήσεις. / The present PhD thesis intends to present the consequences of mandatory transition from Greek Accounting Standards (GAS) to IAS/IFRS. The study initially examines the theoretical background of IAS/IFRS and GAS and analyses, classifies and comments on their differences. Then two independent empirical investigations were carried out in order to reveal the above mentioned differences. The first one examined, with the use of regression analysis, the direct consequences of the mandatory transition by exploring its effect on financial statements of listed companies in the Athens Stock Exchange. The second one recorded the opinion of the listed companies toward IAS/IFRS by using questionnaires as a research instrument. Both empirical investigations examined whether IAS/IFRS mandatory implementation has similar effects on all companies.

This master thesis compares the main differences between CAS and IFRS in the field of long-lived assets. The aim of the thesis is to analyze differences between CAS and IFRS in the field of long-lived assets and apply these differences to the example of the concrete entity. The thesis is divided into two major parts, the first part is a theoretical part and the second part is a practical part . The theoretical part focuses on long-lived tangible and intangible assets according to CAS and IFRS. At the end of the theoretical part there is a comparison and the main differencies between both accounting systems. The practical part describes specific accounting examples, comparing the impacts of individual accounting operations of long-lived assets of CAS and IFRS. These operations concern chosen items of long-lived assets, income statement and balance sheet. It describes the impacts of these accounting operations on the income statement and the balance sheet.

Submitted by David de Almeida (david@almeidafroner.com.br) on 2018-03-23T17:06:44Z No. of bitstreams: 1 fgv-mestrado-profissional-David-TCC-versão-final-editada.pdf: 646372 bytes, checksum: ddda42bdfa2dcf2064ec69d2009cc4cd (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2018-03-26T23:13:37Z (GMT) No. of bitstreams: 1 fgv-mestrado-profissional-David-TCC-versão-final-editada.pdf: 646372 bytes, checksum: ddda42bdfa2dcf2064ec69d2009cc4cd (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-03-27T14:08:35Z (GMT) No. of bitstreams: 1 fgv-mestrado-profissional-David-TCC-versão-final-editada.pdf: 646372 bytes, checksum: ddda42bdfa2dcf2064ec69d2009cc4cd (MD5) / Made available in DSpace on 2018-03-27T14:08:35Z (GMT). No. of bitstreams: 1 fgv-mestrado-profissional-David-TCC-versão-final-editada.pdf: 646372 bytes, checksum: ddda42bdfa2dcf2064ec69d2009cc4cd (MD5) Previous issue date: 2018-03-13 / Após a introdução do International Financial Reporting Standards ('IFRS') no Brasil por meio da Lei nº 11.638/2007, a discussão acerca da classificação contábil dos instrumentos financeiros híbridos como dívida ou patrimônio se intensificou. Isso porque a introdução do IFRS no Brasil não foi acompanhada da alteração ou reavaliação dos instrumentos financeiros previstos na Lei das Sociedades por Ações (Lei 6.404/1976). Nesse ínterim, sociedades empresarias foram obrigadas a contabilizar no passivo valores anteriormente contabilizados no patrimônio líquido. No caso das companhias abertas, a CVM requereu a reelaboração das demonstrações financeiras de 5 (cinco) sociedades cujos instrumentos financeiros híbridos foram classificados no patrimônio líquido, ao invés do passivo. A prática tributária não se mantém ao largo dessa discussão. Não obstante a publicação da Lei 12.973/2014, que, em tese, neutralizou os efeitos tributários dos novos métodos e critérios contábeis, a reelaboração da demonstração financeira por determinação da CVM traz consequências tributárias não reguladas pelo legislador, tais como alteração do lucro líquido, limite de subcapitalização e método de equivalência patrimonial. Diante da utilização pelo direito tributário de institutos, conceitos e formas de direito privado, tais como lucro e patrimônio líquido, o que se propõe a analisar são os efeitos tributários decorrentes da reelaboração da demonstração financeira determinada pela CVM. / After the establishment of the International Financial Reporting Standards ('IFRS') in Brazil by means of Law nº 11.638/2007, the discussion about the accounting classification of financial hybrid instruments as debt or equity was intensified considering that this establishment was not followed by amendment or reassessment of financial instruments provided by the Business Corporation Law (Law nº 6.404/1976). In the meantime, business enterprises were obliged to record under liabilities numbers previously recorded under shareholders´ equity. In the case of listed companies, the Securities and Exchange Commission ('CVM') required the re-elaboration of financial statements from 5 (five) corporations which financial hybrid instruments were classified under shareholders´ equity and not under liabilities. The tax practice does not distance itself from this discussion. Despite the publication of Law nº 12.973/2014, that, in theory, neutralized the tax effects of the new methodology and accounting criteria, the re-elaboration of financial statements determined by the Securities and Exchange Commission ('CVM') has tax consequences not regulated by the legislator, such as net profit change, undercapitalization limit and equity method. Considering the use by tax law of standards, concepts and forms from private law, such as profit and shareholder´s equity, what is proposed to be analyzed are the tax effects generated by the re-elaboration of financial statements determined by the Securities and Exchange Commission ('CVM').

La commission européenne définit la responsabilité sociétale des entreprises comme « l'intégration volontaire des préoccupations sociales et écologiques des entreprises à leurs activités commerciales et leurs relations avec leurs parties prenantes » . la rse se subdivise en trois partie : l'écologie, le social et la gouvernance.jusqu'à présent, la rse était cantonnée à des guides de bonne conduite et un discours marketing bien rodé. le seul risque encouru par l'entreprise ne respectant pas ses engagement était une atteinte à son image (plus ou moins importante selon le degré de médiatisation de l'entreprise, allant de la simple condamnation par la presse spécialisée jusqu'au boycott).le terme responsabilité était alors restreint à l'acception commune, une sorte d'exigence morale. mais, la rse tend à investir le droit, et le risque de contentieux juridique apparaît. elle peut alors se comprendre comme la tentative de sanctionner par le droit un comportement autrefois seulement fustigé par l'éthique. elle correspond à un rapprochement de la morale et du droit, dans un mouvement inverse à celui qu'avait connu jusqu'alors la responsabilité.cette responsabilité émerge dans l'actualité. c'est l'affaire de l'erika. le tribunal correctionnel de paris a récemment condamné l'affréteur total à 192 millions d'euros de dommages et intérêts pour « préjudice écologique » en reconnaissant notamment l'atteinte au « vivant non commercial ». on assiste à une extension de la chaîne des responsabilités. de l'affréteur aux oiseaux et au littoral en passant par un armateur, des sociétés de notation, des gestionnaires du navire, des personnes publiques et des associations des défense de l'environnement. l'écran juridique de la société est écarté au profit de la notion plus large d'entreprise. / Social responsibility standards voluntarily set by a company create obligations both in respect of their issuers and their receptors. Law operates a double movement of legalization (they shall become binding for employees) and control (this binding nature is to exist only if it satisfies the justification and proportionality criteria) to standards that create new constraints for employees. The employer may, espacially by means of a code of conduct, restrict the exercise of freedom of its employees provided that such limitation is justified by the interest of the company and proportionate to the aim pursued. In addition, under the influence of a renovated corporate governance, social interest is now open to the interests of stakeholders. This changes the responsibilities of executives and forces them to set up and report on their corporate social responsibility policies. Once acquired the idea that a company has to integrate social responsibility into its business, the question of the legal nature of the measures implemented comes into play. One may distinguish on the one hand unilateral initiatives of the company, usually by means of a code of conduct and, on the other hand, concerted initiatives taking the form of international framework agreements. Both of these CSR instruments are relatively foreign to lawyers. After comparing codes of conduct and unilateral commitments, I attempted to legally qualify international framework agreements through a contractual perspective. From these analyzes, it appears that commitments entered into by a company, whether unilaterally or adopted after consultation, generate binding obligations. Standards of corporate social responsibility are subject to a process of legalization and individuals can now usefully use them as part of a trial to assert their claims.

The development of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was based on the demand for a more simplified financial reporting standard, compared to International Financial Reporting Standards (IFRS). Despite simplifications, the requirements of the IFRS for SMEs are still regarded complex and costly to apply, especially for micro entities in developing countries such as Namibia. Consequently, there is a need to further simplify financial reporting requirements for micro entities in the form of a third-tier financial reporting standard. A third-tier standard can take the form of either a separately developed standard or a simplification of existing standard(s). There are more advantages to the development of a standard based on existing standard(s), taking into account the Namibian financial reporting environment. It is therefore recommended that Namibia develop a third-tier standard based on the IFRS for SMEs. / Financial Accounting / M. Phil. (Accounting Science)

The objective of this thesis is to compare financial statements prepared under Czech law (?ČÚL? or ?CZ GAAP?) and financial statements prepared under international accounting standards IAS/IFRS. The theoretical part elaborates on the formal comparison of financial statements prepared under ČÚL and under IAS/IFRS and the objective of the comparison is the contents, form and methods used for preparing financial statements under the two legislations. General accounting in the Czech Republic is governed by Act 563/1991 Coll., on Accounting and IAS/IFRS is similarly governed by the Framework. The other part discusses some selected IAS/IFRS standards that are applied in a certain company and they are compared with Czech accounting standards. The practical part of the thesis discusses the transformation of the financial statements prepared under ČÚL to financial statements under IAS/IFRS in a certain company. As a result of such transformation, certain lines disclosed under the balance sheet and the income statement show different figures and they have impact on the closing amounts and the profit/loss of the company. The outcome of the practical part are reports prepared under ČÚL and under IAS/IFRS and in the end I assess the influence of different methods used on the reported data. I focused only on two most important parts of financial statements, i.e. balance sheet and income statement.

The thesis is based on the following of my bachelor thesis, which deals with ,, Accounting shutter in the selection accounting entity.? Now the theme will be extended by the comparison process accounts in the selected entity according to Czech accounting legislation (CAL) and International Financial Reporting Standards (IFRS). In the practical part of the application will again be chosen by an entity of international trucking company KAFKA TRANSPORT, a. s. The main aim of my thesis is based on theoretical knowledge, to assess the selected items of balance sheet and profit and loss for the selected companies their reporting in the case of CAL and IFRS. International Accounting Standards that are world-renowned accounting system, which also binds to an entity operating in the Czech Republic.

This thesis deals with International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs). The objective of this thesis is analyzing the status of IFRS for SMEs within the legislative context in the Czech republic. The thesis is divided into theoretical and practical part. The theoretical part contains basic information on international accounting harmonization and its development, theoretical bases of IFRS for SME, defines the conditions for recognition, measurement and reporting of assets, liabilities, income and expenses. The next chapter of the theoretical part contains composition of financial statements. The practical part is divided into three chapters. The first chapter contains a comparison of items with the Czech accounting legislation. In the next chapter, the balance sheet of a particular enterprise is converted to the statement of financial position. The last chapter of the practical part of the thesis is devoted to the questionnaire survey. The objective of this survey was to determine, whether companies are informed of the reporting within the IFRS for SME.