Sankt Gallen, Univ., Diss., 2003.

Zugl.: Bochum, Universiẗat, Diss., 2009.

Die Arbeit stellt die Grundsätze zur Bilanzierung von Software nach US-GAAP, IFRS und HGB gegenüber. Dabei werden sowohl die Bilanzierungsprobleme beim Anwender bzw. Nutzer von Software beleuchtet, als auch beim Hersteller von Software. Im Mittelpunkt stehen die Fragen der bilanziellen Ansatzfähigkeit von Software sowie die bilanzielle Bewertung von Software. Ferner werden die Kriterien zur Umsatzrealisation im Zusammenhang mit Softwareprodukten untersucht. / The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis deals with accounting problems of the producer of software as well as of the user of software. The center of the examination is the question whether to capitalise software costs or not and how to valuate software on the balance sheet. Furthermore the criteria for revenue recognition of software is investigated.

Motivados pelo objetivo de maior transparência nas informações contábeis, redução dos custos tanto de capital quanto de adequação das demonstrações financeiras para outro conjunto de normas e atração de investimentos internacionais, o FASB e o IASB assinaram, em 2002, um memorando de entendimentos, no qual as entidades se comprometiam a desenvolver conjuntamente normas contábeis de alta qualidade que pudessem ser usadas no ambiente doméstico e internacional. Em novembro de 2006 foi publicada, como uma das atividades desse projeto, uma norma sobre a divulgação de informações por segmento, a IFRS 8. Tal publicação instigou uma discussão sobre o grau de interação que deveria ou não existir entre os critérios e normas contábeis que envolvem o processo de divulgação de informações contábeis para usuários externos, englobados pela contabilidade financeira, e os critérios e práticas utilizados para o processo de tomada de decisões dos gestores, acolhidos pela contabilidade gerencial. Há a orientação, nessa norma, para a divulgação de informações utilizando-se os critérios e métricas da contabilidade gerencial para ambos os públicos, interno e externo. Nesse sentido, este trabalho procurou analisar, dentro de um contexto de implementação da IFRS 8, a seguinte questão: Qual é o efeito da vinculação da contabilidade financeira à contabilidade gerencial na qualidade das informações financeiras e no nível de disclosure? Para isso, foram realizadas 17 entrevistas semiestruturadas com representantes dos principais grupos de stakeholders afetados pela publicação de uma norma internacional: preparadores, auditores, analistas de demonstrações financeiras e acadêmicos, no período de setembro e outubro de 2008. As entrevistas foram analisadas utilizando-se a estratégia de pesquisa denominada Grounded Theory e um software para pesquisas qualitativas, ATLAS/ti. Diante de uma realidade subjetiva, criada pela interação dos entrevistados, concluiu-se que o fornecimento de informações gerenciais, desde que conciliadas com a contabilidade financeira, promove um maior nível de disclosure e possibilita melhorias nas decisões econômicas e na capacidade de projeções, aumento no poder de negociação da empresa e uniformidade de práticas com os seus diferentes públicos. A divulgação de informações por segmentos, baseados em critérios gerenciais, exige, entretanto, um aumento de trabalho para elaboração, divulgação e auditoria, além de esbarrar em questões ligadas à confidencialidade da informação, dificuldade de análise e perda de comparabilidade. Este estudo contribui com a atual discussão sobre o processo de convergência contábil internacional, transparência e grau de divulgação de informações contábeis, além de cooperar com o debate dos conceitos que estão por trás da união entre contabilidade gerencial e societária. / Driven by the objetive of increased transparency in financial information, reduced costs both of capital as well as of adapting financial statements to a new set of standards - as well as by the attraction of international investments, FASB and IASB signed a memorandum of understanding, in 2002, according to which the entities agreed to work together to develop high quality accounting standards that could be applied to national and international settings. In November 2006, IFRS 8, a standard concerning the disclosure of information per segment, was issued as part of this project. This event led to a discussion about the level of interaction that should exist - or not - amongst the accounting criteria and standards that govern the process of disclosing accounting information to external users, served by financial accounting, and the criteria and practices used in the decision-making process employed by managers, served by management accounting. This standard supports the disclosure of information using the management accounting criteria and metrics for both internal and external users. In that sense, this paper aimed to analyze, within the context of the IFRS 8 implementation, the following question: What effect does integrating financial accounting into management accounting have upon the information quality and disclosure level? To that end, 17 semi-structured interviews were conducted with representatives of the main groups of stakeholders affected by the introduction of an international standard: preparers, auditors and analysts of financial statements and academics, between September and October 2008. The interviews were conducted using a research strategy named Grounded Theory, along with the ATLAS/ti software for qualitative research. Dealing with a subjective reality created by the interaction among the interviewees, the study concluded that providing management information, as long as conciliated with the financial accounting, promotes a greater disclosure level, improving economic decisions and forecasting capacity, increasing the company\'s negotiation power and consistency of practices with different publics. Notwithstanding, disclosing information per segment, based on management criteria, requires more preparation, issuance and auditing efforts, in addition to confronting issues such as information confidentiality, difficulty in analysis and loss of comparability. This study contributes to the current discussion about the process of international accounting convergence, transparency and disclosure level of financial information. It also adds to the debate surrounding the concepts behind the integration of management and financial accounting.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / A globalização econômica tem provocado transformações na base produtiva da economia mundial, estimulando a aceleração do processo de internacionalização de empresas. Esse processo estimula variados processos de convergência e interdependência. Também na área contábil, a internacionalização dos fluxos comerciais financeiros e tecnológicos expande a oportunidade de investimentos estrangeiros, o que, por sua vez gera a demanda por uma linguagem mais universal para as demonstrações financeiras. Nesse contexto, a educação superior em Contabilidade parece desempenhar papel fundamental para a construção de novas competências e de uma nova cultura que contribua para operacionalizar a convergência internacional de procedimentos contábeis. O presente trabalho pretendeu, assim, avaliar por meio da percepção dos operadores do ensino superior em Contábeis, o nível de adequação dos cursos de graduação diante das novas competências demandadas por um mercado de trabalho em processo de internacionalização. Para tanto, foi realizada uma revisão da literatura sobre globalização e internacionalização, convergência e harmonização, mecanismos de disseminação de normas internacionais, e ainda sobre demandas por competências específicas para a nova realidade de normas internacionais. Também foi aplicado questionário junto a professores e gestores de 10 cursos de graduação em Contábeis do município do Rio de Janeiro, procurando sistematizar a percepção sobre a formação e desenvolvimento de competências relacionadas a um mercado orientado por normas internacionais. Os resultados principais apontam para uma situação onde, apesar de avaliada como positiva e irreversível, e apesar dos professores se considerarem bem preparados para tratar o tema, a problemática das normas internacionais não é incorporada no cotidiano dos cursos de graduação. / The globalization economic has been promoted transformations in the world production economy base and stimulating acceleration in the internationalization process in companies. This process has requested many actions in the convergence and interdependency. The same happens in the account area, the internationalization of flows from comercial, finance and technology expand the opportunity from external investments, which demands a universal language at finance statement. In this context, the higher education in Accountability shows important place for building new competences and new cultures that cooperate for operationalize the international convergence in procedures account. The present work intended to evaluate, by perception of operators from higher education in Accountability, the level of adjustment of undergraduate course due new competences demanded by a work market in internationalization process. For this reason, a revision in the literature about globalization and internationalization, convergence and harmonization, ways of dissemination of international standards has been done, and over more, there are demands by competences for the new reality in international standards. In this work there is a questionnaire that was answered by teachers and managers from ten courses in Accountability of Rio de Janeiro city, in order to looking for systematizing the perception about the formation and development of competences related to the market oriented by international standards. The main results show a situation where, although evaluated like positive and irreversible, and even though teachers think that they are well prepared to discuss this subject in classroom, the problematic of international standards has not been inserted in the quotidian of undergraduate course.

The International Accounting Standards Board (IASB) issued International Financial Reporting Standard No. 8 (IFRS 8) “Operating Segments” in November 2006 as a part of its convergence programme with the Financial Accounting Standards Board (FASB); the new standard became effective for periods beginning on or after 1/January/2009 (IASB, 2006a). IFRS 8 supersedes the previous international accounting standard (IAS): IAS 14 Revised (IAS 14R) “Segment Reporting” (IASC, 1997). IFRS 8 requires segments to be identified in accordance with the management approach. In particular, operating segments are to be identified on the basis of internal reports that are “regularly reviewed by the Chief Operating Decision Maker (CODM) to make decisions about resources to be allocated to the segment and assess its performance” (IASB, 2006a, para 5). There are two main objectives to this study: (i) to assess the impact of IFRS 8 on the segmental disclosures of Jordanian listed firms in their annual reports for 2009 when the standard became effective; and (ii) to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements about this new segmental reporting standard. A decision usefulness theoretical framework underpins the research; the research was carried out by using a disclosure index analysis and semi-structured interviews. The two objectives of this thesis were investigated by employing these two methods; a disclosure index and semi-structured interviews. The research is located in Burrell and Morgan’s (1979) functionalist paradigm using a decision usefulness theory lens. The findings suggest that IFRS 8 has had a significant and sizeable impact on the segmental disclosure practices of Jordanian companies in 2009 compared to disclosure practices in annual reports for 2008 based on IAS 14R; a sample of reports for 109 first market Jordanian listed companies were investigated. The disclosure index findings indicate that the Jordanian listed companies provided more disaggregated segmental information, published data on additional segmental items and supplied new Entity-Wide Disclosures (EWDs) in accordance with IFRS 8’s management approach. For example, 10% of the sample companies provided segmental information for the first time in 2009. The Jordanian listed companies provided details about more disaggregated business segments (where the mean number of segments rose from 2.4 to 2.7) and geographic segments / EWDs (where xii the mean number of segments increased from 1.5 to 1.8). The average disclosure index score rose from 18.6% in 2008 to 30.6% in 2009. In addition, 27% of the sample companies went beyond the requirements of IFRS 8 by identifying the CODM in their annual reports for 2009. With regards to the semi-structured interviews, 31 participants agreed to provide their views on IFRS 8. The respondents indicated that the quantity and quality of segmental information provided under IFRS 8 in annual reports for 2009 was “better” than that disclosed in 2008; it was more understandable, relevant, reliable and comparable than the segmental information which had previously been reported. Their responses also indicated that the implementation of IFRS 8 did not appear to cause any difficulties for external auditors, preparers and users during 2009; most interviewees reported that IFRS 8 was not a problematic standard. They believed that the disclosure of segmental information increased, published segmental information became more organised and better explained and the segmental information disclosed was more transparent. The current study is the first of its kind in Jordan, and adds to the growing literature on financial disclosure; it therefore fills a gap about segmental disclosure in developing countries. It is also exploratory in nature, since very little is known about segmental reporting practices in Jordan. Thus, this study’s findings represent a significant contribution to knowledge.

No description available.

No description available.

The purpose of the study is to illustrate to the management of entities and professionals who are against the application of IAS/IFRS in Azerbaijan why it is essential to adopt IAS/IFRS. The thesis aims to provide differences of current accounting policies and procedures applied by those entities from IAS/IFRS and justify the application of IAS/IFRS. The thesis provides benefits associated with the adoption of IFRS/IAS, and illustrates the problems that may be faced by the management of entities.

Zugl.: Saarbrücken, Univ., Habil.-Schr., 2009 u.d.T.: Kessler, Marco: Bilanzpolitische Möglichkeiten und Grenzen der Abbildung von Pensionsverpflichtungen nach HGB und den IFRS - Auswirkungen von contractual trust arrangements (CTA) auf die Vermögens-, Finanz- und Ertragslage sowie die Cashflows deutscher Unternehmen