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Právní úprava účetnictví podnikatelů / Legal regulation of accounting of entrepreneursSýkora, Ondřej January 2012 (has links)
95 Abstract The purpose of this thesis is to analyse the legal regulation of accounting of enterpreneurs in Czech republic, but international aspects are also mentioned, especially the process of harmonisation of accounting in European Union and formation and development of International Accounting Standards and Generally Accepted Accounting Principles. It defines the concept, which is called "accounting law" within the meaning of the set of rules of law governing the methods of bookkeeping and rights and duties of accounting entities. The thesis is composed of introduction, six chapters and conclusion. Each of them deals with diferent aspects of accounting and its regulation. Chapter One defines the historical evolution of accounting. The chapter is subdivided into three parts. Part One describes forming factors of bookkeeping, Part Two focuses on genesis of accounting and Part Three explains the legal regulation in Czech republic from 1918. Chapter Two is subdivided into four parts. Part One explains the concept of accounting, Part Two focuses on its object in the meaning of relevant facts, which has to be recorded in accounting. Part Three enumerates the basic accounting principles and explains its relevance. The theme of Part Four is the position of accounting law in the system of law, so it...
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Goodwill : en studie om förändringar i redovisningen på grund av nya regelverk från IASBMeijer, Åsa, Wessby, Hanna January 2005 (has links)
No description available.
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Goodwill : en studie om förändringar i redovisningen på grund av nya regelverk från IASBMeijer, Åsa, Wessby, Hanna January 2005 (has links)
No description available.
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The Comparison between R.O.C. Financial Accounting Standards and International Financial Reporting Standards (IFRS)Wu, Chiu-yen 08 July 2010 (has links)
Nowadays, accounting standards available and employed in the world can be categorized in three difference sources: first of all, International
Accounting Standards (IAS)/International Financial Reporting Standards(IFRS) issued by International Accounting Standards Board(IASB);
second, U.S. GAAP issued by Financial Accounting Standards Board(FASB);and the last, accounting standards issued by individual country¡¦s accounting standards institution. The global trend is highly developing in international
capital markets and multinational businesses operating strategies. As such, the investors in international capital markets have demands eagerly on clear and understandable financial statements for better investment analyses, and
decisions. Therefore, a set of internationally-unified accounting principles is necessary in such economic environments. In these years, convergence to or direct adoption of IFRS have been an international hot topic and popularly
discussed worldwide, and it seems an irrevocable trend to converge from local accounting principles to IFRS. R.O.C. Financial Supervisory
Commission has announced the time schedules and structures of IFRS adoption, and set up several steps for public companies to adopt IFRS starting
from 2013. There are still some significant differences existed between R.O.C. accounting principles and IAS/IFRS. Thus, this study was intended to assist Taiwan companies to understand the differences, make decisions on accounting policies while adopting IFRS, and evaluate the influences on financial statements and business operation activities, so that Taiwan companies can converge from ROC GAAP to IFRS with the international trend smoothly and successfully.
This thesis contains five chapters. Chapter One is the introduction. Chapter Two is description of accounting organizations and literature, including the development of organization establishing IFRS and the application of IFRS in the world. Chapter Three is the comparison between R.O.C. accounting standards and IFRS, which firstly illustrates the current situation of R.O.C. accounting standards; secondly, compares the concept of IFRS to the R.O.C. accounting standards, and then uses the literature analysis method to identify the differences item by item. Chapter Four is the analysis of impacts and strategies, and various considerations while adopting IFRS. Chapter Five is the conclusion and research suggestion.
The conclusion of the thesis includes as below,
In the early years, the R.O.C. accounting standards were initially formed based on U.S. GAAP. However, ROC accounting standards are updated or revised based on IFRS gradually while more and more countries adopt IFRS, which contains ¡§principle-based¡¨ accounting standards. Such ¡§principle-based¡¨ standards can avoid specific detailed exception rules under ¡§rule-based¡¨ ones, and it also can reduce the possibility that companies create special arrangements in form to bypass the economic recognition in substance and qualify the standard requirements at the meantime. There are still several differences between IFRS and R.O.C. accounting standards. Therefore, the key point for companies to implement IFRS successfully is to understand the principles and concept structures of IFRS, and to compare the differences between IFRS and R.O.C. accounting standards. Since ROC accounting standards will be converged to IFRS by direct adoption, Taiwanese companies should evaluate the differences of measurement, classification, and disclosure requirements between IFRS and R.O.C. accounting standards. And, companies should prepare well their convergence plans in consideration of possible impacts and management changes, which will be also helpful for local companies to develop global operation strategies.
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Die Behandlung latenter Steuern im Jahresabschluss und ihr Informationsgehalt im Rahmen der Unternehmensanalyse ein zielgerichteter Vergleich der Rechnungslegungsvorschriften nach HGB, US-GAAP und IAS unter Berücksichtigung der Bilanzierungspraxis der DAX-100-UnternehmenWeber, Christoph Unknown Date (has links) (PDF)
Frankfurt (Main), Univ., Diss., 2003
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Stille Reserven im Jahresabschluss nach US-GAAP und IAS : Möglichkeiten ihrer Berücksichtigung im Rahmen der Unternehmensanalyse /Wulf, Inge. January 2001 (has links)
Oldenburg, Universität, Thesis (doctoral), 2001.
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Neue Rechnungslegungsnormen im Handelsrecht : Gesellschaftsrecht, Kapitalmarkt, IAS und privaten Normsetzung /Gelter, Martin. January 2001 (has links)
Wien, Universität revised Thesis (doctoral), 2001.
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Dauerschuldzinsen auf versicherungstechnische Rückstellungen /Ehrenstein, Astrid von. January 2003 (has links)
Thesis (doctoral)--Universität, Regensburg, 2001.
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Financial reporting by insurers : development of an insurance-specific accounting framework from the perspective of equity security analysis /Schöllhammer, Rainer. January 2003 (has links)
Thesis (doctoral)--Universität St. Gallen, 2003.
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Werthaltigkeitsprüfung technologiebasierter immaterieller Vermögenswerte /Haag, Christoph. January 2009 (has links)
Zugl.: Aachen, Techn. Hochsch., Diss., 2009.
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