El presente trabajo de investigación de tesis tiene como objetivo determinar el impacto de la Norma Internacional de Contabilidad N° 23 “Costos préstamos” en la rentabilidad de las universidades privadas con sede en Lima Sur, año 2019. Debido a que, en los últimos años, las entidades de educación superior han obtenido resultados favorables en sus Estados Financieros, en comparación a años anteriores, por ende, han realizado construcciones de nuevas sedes para lograr el licenciamiento otorgado por Sunedu para seguir operando, así como tener un mayor alcance en potenciales alumnos. El trabajo de investigación se encuentra dividido en cinco capítulos que son: Capítulo I Marco teórico, se realiza una investigación, a través de fuentes primarias donde se desarrollan conceptos de las normas internacionales de información financiera (NIIF’s), norma internacional de contabilidad N° 23 “Costos préstamos”, rentabilidad y un análisis del sector educativo. Capítulo II Plan de investigación, se formula la situación problemática de la tesis, el problema principal y específicos, el objetivo general y específicos, hipótesis general y específicos. Capítulo III Metodología de investigación, se definió la población, la muestra para las investigaciones cualitativas y cuantitativas. Capítulo IV Desarrollo de Investigación, donde se realizó la investigación a través de las entrevistas en profundidad, las encuestas y el desarrollo del caso práctico. Capítulo V Análisis de Resultados, en donde el estudio de los instrumentos y el caso práctico son realizados. Se concluye con la validación de la hipótesis general y especificas en base a los resultados obtenidos en las tablas cruzadas y el CHI cuadrado. / The objective of this thesis research is to determinate the impact of the International Accounting Standards (IAS) 23 “Borrowing Costs” in private universities´ profitability in the south part of Lima in the year 2019.  In recent years, higher education institutions have favorable results in their financial statements in comparison to previous years, therefore companies have built new campus expecting to be licensed by Sunedu in order to keep operating and to have a greater reach and attract potential students.  The research work is divided into five sections: Chapter I, Theoretical framework, in which there are concepts of international financial reporting standards (IFRS), international accounting standards (IAS) 23 “Borrowing Costs”, profitability, and an analysis of the private higher education sector. Chapter II, Research plan, the problematic situation of the thesis research, the main and specific problems, general and specific objectives, the main and specific hypothesis are formulated. Chapter III Research methodology, in which the population and the sample size were determinated for a quantitative and qualitative analysis. Chapter IV, Development, in which the research was fulfilled through the in-deep interviews, questionnaires and the development of the practical case. Chapter V Analysis of results, where the research of the instruments and the practical case were executed. In conclusion, the general and specific hypothesis´ validation are based on the results obtained in the crossed tables and Chi square test. / Tesis

Denna uppsats jämför årsredovisningar från ett svenskt och bulgariskt börsnoterat bolag och undersöker om det finns några skillnader och likheter knutna till upprättandet av dem. Primärt ligger fokus på hur redovisningsprinciperna har förändrats och hur dessa implementerats av företagen. Uppsatsen har som syfte att besvara frågeställningen som handlar om likheter och skillnader i årsredovisningar mellan börsnoterade bolag som upprättar sina årsredovisningar i enlighet med IFRS. Uppsatsen har använt en metod som utgår från dokumentgranskning i enlighet med CONI-modellen. De två företagen som använts i uppsatsen är verksamma inom byggvarubranschen. Data består av årsredovisningar från Toplivo AB samt Byggmax AB för åren 2011, 2016 samt 2021.  Likheterna i årsredovisningarna går att förklaras med hjälp av den tvingande och normativa isomorfismen samt formella enforcementmekanismer inom EU. Skillnaderna kan inte förklaras utifrån målkonflikter inom finansiell rapportering, nationsspecifika miljöer, eller informella enforcementmekanismer. Inga bevis går heller att identifiera om att tolkningen och presentationen av IFRS standarder är annorlunda. Skillnaden i att Toplivo inte upplyser om goodwill går att förklaras med att det inte finns några sådana poster eftersom de under åren hunnit skrivas av i sin helhet. / This essay compares annual reports from a Swedish and a Bulgarian listed company and examines whether there are any differences and similarities linked to their preparation. The objective is primarily on how the accounting principles have changed and how these have been implemented by the companies. The purpose of this essay is to answer the question that deals with similarities and differences in annual reports between listed companies that prepare their annual reports in accordance with IFRS. The study has used a method based on document analysis in accordance with the CONI-model. The two companies used in this essay are active in the hardware supply chain. The data consists of annual reports from Toplivo AB and Byggmax AB for the years 2011, 2016 and 2021.  The similarities in the annual reports can be explained by the mandatory and normative isomorphism and by formal enforcementmechanisms within the EU. The differences cannot be explained based on the goal conflicts within financial reporting, nation-specific environments, or informal enforcementmechanisms. Nor can any evidence be identified stating the differences of interpretation and presentation of IFRS standards between the companies. The difference in that Toplivo does not disclose goodwill can be explained by the fact that there are no such items because they have been written off in their entirety over the years.

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis in the accounting standards. In addition, accounting guidance changes often and additional guidance is added to the standards regularly. In view of this immense amount of accounting knowledge that an accountant can be expected to have, exacerbated by often multifaceted structures in accounting problems, it can be challenging and onerous to solve certain accounting problems. The premise of this study is that accounting problems can also be solved in a less complex manner with reference to the foundational accounting concepts included in the Conceptual Framework for Financial Reporting (CF). The solution to the accounting problem using the CF should result in a similar answer had the detailed, complex accounting guidance been consulted. This is based on the understanding that the detailed guidance is consistent with the CF and that the CF is not underdeveloped. In the experience of the author of this dissertation, however, the CF is rarely used to consider the accounting treatment of specific transactions and the first point of reference is usually the detailed, specific guidance. In order to impart a practice of incorporating the CF in problem-solving, the study in this dissertation is underpinned by educational philosophies rooted mainly in constructivism, and specifically in Ausubel’s subsumption theory. Applied to accounting education, this theory suggests a frameworkbased approach whereby educators first instil a detailed knowledge of the CF in an Accounting course and thereafter present details of specific accounting transactions by building and crossreferencing to the foundational concepts in the CF. In addition, the paradigm in Accounting courses should also incorporate problems and experiments through which students can construct their own knowledge, rather than being passive recipients of an educator’s teaching style. Recent literature on framework-based teaching suggests that such an approach is beneficial as it enhances lifelong learning. This study reported on a framework-based approach incorporated in an Accounting course and aimed to determine students’ ability to solve complex accounting problems by referring only to the CF, as well as to determine the factors that could influence their ability to solve the problems and the preferred problem-solving approach of students in facing future accounting problems. In order to address the broad aim of this study, it was divided into two sections, each to identify and analyse a different aspect of accounting problem-solving that incorporated the CF. The study in this dissertation focused mainly on an interpretive research paradigm. The first project had the primary objective of determining whether students have the ability to solve complex accounting problems by using only the CF and determining which factors could influence their ability. This was established by analysing the content and results of an assignment administered to third-year Accounting students at a South African university in which students were required to solve problems using only the CF. The second project had the objective of determining the preferred future approach students will take in solving accounting problems after they have been exposed to a framework-based assignment. This was established through qualitative measures and augmented by a questionnaire to analyse the students’ perceptions. The contributions of this dissertation are manifold and include, but are not limited to, the realisation that a conceptual approach to accounting education is beneficial in Accounting courses. The results in this study indicate that the ability of students to solve complex accounting problems by referring only to the CF may depend on the complexity of the scenario and the students’ familiarity with the problem. In addition, after being exposed to a framework-based assignment, students may tend to prefer a mixed approach in solving accounting problems, which entails a combination of the concepts in the CF and specific accounting guidance governing a particular transaction. The author also believes that this study makes a practical contribution by providing an actual framework-based assignment which can be used or adapted by other Accounting educators to use in similar courses, or to help them develop similar assignments or case studies or to replicate the study. From an educational perspective, it is recommended that Accounting educators incorporate an emphasis on the CF in their teaching approach. As students are exposed to opportunities to exercise their judgement using the concepts included in the CF, they will gain experience in this and be able to exercise better judgement in future. Each time a student is exposed to a problem requiring to be solved using the CF, or is required to make necessary judgements with regard to the CF, it will lead to the creation of new knowledge which the student can constantly link and cross-reference to existing knowledge and experiences. It also appears that, when students are exposed to problem-solving using the CF, it may lead to accountants adopting a more balanced approach by considering more CF constructs in solving future accounting problems. Although the study in this dissertation was conducted at only one university, its implications are by no means limited to this institution. Extrapolation of results cannot be attempted due to the nature of the research design, but the results in this study are valuable and enhance accounting education literature in better understanding students’ problem-solving abilities and their preferred problemsolving approach. The research is therefore valuable to any Accounting educator, as well as the institutional bodies guiding accounting education and its syllabi. It is hoped also that some of the findings will inspire other educational institutions to promote a framework-based approach in an innovative manner. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2015

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis in the accounting standards. In addition, accounting guidance changes often and additional guidance is added to the standards regularly. In view of this immense amount of accounting knowledge that an accountant can be expected to have, exacerbated by often multifaceted structures in accounting problems, it can be challenging and onerous to solve certain accounting problems. The premise of this study is that accounting problems can also be solved in a less complex manner with reference to the foundational accounting concepts included in the Conceptual Framework for Financial Reporting (CF). The solution to the accounting problem using the CF should result in a similar answer had the detailed, complex accounting guidance been consulted. This is based on the understanding that the detailed guidance is consistent with the CF and that the CF is not underdeveloped. In the experience of the author of this dissertation, however, the CF is rarely used to consider the accounting treatment of specific transactions and the first point of reference is usually the detailed, specific guidance. In order to impart a practice of incorporating the CF in problem-solving, the study in this dissertation is underpinned by educational philosophies rooted mainly in constructivism, and specifically in Ausubel’s subsumption theory. Applied to accounting education, this theory suggests a frameworkbased approach whereby educators first instil a detailed knowledge of the CF in an Accounting course and thereafter present details of specific accounting transactions by building and crossreferencing to the foundational concepts in the CF. In addition, the paradigm in Accounting courses should also incorporate problems and experiments through which students can construct their own knowledge, rather than being passive recipients of an educator’s teaching style. Recent literature on framework-based teaching suggests that such an approach is beneficial as it enhances lifelong learning. This study reported on a framework-based approach incorporated in an Accounting course and aimed to determine students’ ability to solve complex accounting problems by referring only to the CF, as well as to determine the factors that could influence their ability to solve the problems and the preferred problem-solving approach of students in facing future accounting problems. In order to address the broad aim of this study, it was divided into two sections, each to identify and analyse a different aspect of accounting problem-solving that incorporated the CF. The study in this dissertation focused mainly on an interpretive research paradigm. The first project had the primary objective of determining whether students have the ability to solve complex accounting problems by using only the CF and determining which factors could influence their ability. This was established by analysing the content and results of an assignment administered to third-year Accounting students at a South African university in which students were required to solve problems using only the CF. The second project had the objective of determining the preferred future approach students will take in solving accounting problems after they have been exposed to a framework-based assignment. This was established through qualitative measures and augmented by a questionnaire to analyse the students’ perceptions. The contributions of this dissertation are manifold and include, but are not limited to, the realisation that a conceptual approach to accounting education is beneficial in Accounting courses. The results in this study indicate that the ability of students to solve complex accounting problems by referring only to the CF may depend on the complexity of the scenario and the students’ familiarity with the problem. In addition, after being exposed to a framework-based assignment, students may tend to prefer a mixed approach in solving accounting problems, which entails a combination of the concepts in the CF and specific accounting guidance governing a particular transaction. The author also believes that this study makes a practical contribution by providing an actual framework-based assignment which can be used or adapted by other Accounting educators to use in similar courses, or to help them develop similar assignments or case studies or to replicate the study. From an educational perspective, it is recommended that Accounting educators incorporate an emphasis on the CF in their teaching approach. As students are exposed to opportunities to exercise their judgement using the concepts included in the CF, they will gain experience in this and be able to exercise better judgement in future. Each time a student is exposed to a problem requiring to be solved using the CF, or is required to make necessary judgements with regard to the CF, it will lead to the creation of new knowledge which the student can constantly link and cross-reference to existing knowledge and experiences. It also appears that, when students are exposed to problem-solving using the CF, it may lead to accountants adopting a more balanced approach by considering more CF constructs in solving future accounting problems. Although the study in this dissertation was conducted at only one university, its implications are by no means limited to this institution. Extrapolation of results cannot be attempted due to the nature of the research design, but the results in this study are valuable and enhance accounting education literature in better understanding students’ problem-solving abilities and their preferred problemsolving approach. The research is therefore valuable to any Accounting educator, as well as the institutional bodies guiding accounting education and its syllabi. It is hoped also that some of the findings will inspire other educational institutions to promote a framework-based approach in an innovative manner. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2015

The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just be taking place for the sake of convergence, and that the end result might not necessarily lead to more comparative and cost effective information. When specifically considering the convergence of the two borrowing costs standards (SFAS 34 and IAS 23), it is clear that differences remain even after their convergence, and therefore it does not promote comparability. The revision of IAS 23 might actually have been more costly and less beneficial, rather than the other way around. The first article in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are not that noticeable in practice. Participants in this study also seemed to agree that the application of IAS 23 is fairly difficult. Delving deeper into the technical aspects of IAS 23, a number of questions also arise relating to its application. This appears to be substantiated by the findings in the second article where instances were identified where the opinions of the participants relating to, for instance, what would be regarded as a 'substantial period of time', were divided. Differences relating to the above above viii may lead to one person capitalising borrowing costs, while another in the same situation would not. On the upside, a few instances were identified where participants were not as divided in their views. Therefore, although there appear to be some uncertainties within IAS 23, there are fewer than one would have expected. In summary, the revised IAS 23, in other words, the mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful information obtained. / Thesis (M.Com. (Accountancy))--North-West University, Potchefstroom Campus, 2011.

The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just be taking place for the sake of convergence, and that the end result might not necessarily lead to more comparative and cost effective information. When specifically considering the convergence of the two borrowing costs standards (SFAS 34 and IAS 23), it is clear that differences remain even after their convergence, and therefore it does not promote comparability. The revision of IAS 23 might actually have been more costly and less beneficial, rather than the other way around. The first article in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are not that noticeable in practice. Participants in this study also seemed to agree that the application of IAS 23 is fairly difficult. Delving deeper into the technical aspects of IAS 23, a number of questions also arise relating to its application. This appears to be substantiated by the findings in the second article where instances were identified where the opinions of the participants relating to, for instance, what would be regarded as a 'substantial period of time', were divided. Differences relating to the above above viii may lead to one person capitalising borrowing costs, while another in the same situation would not. On the upside, a few instances were identified where participants were not as divided in their views. Therefore, although there appear to be some uncertainties within IAS 23, there are fewer than one would have expected. In summary, the revised IAS 23, in other words, the mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful information obtained. / Thesis (M.Com. (Accountancy))--North-West University, Potchefstroom Campus, 2011.

This study examined the lobbying of the International Accounting Standards Board (IASB) by South African companies. The aim of this study was to establish the timing and methods of lobbying of the IASB by South African companies. Central to this study was the seminal work of Sutton (1984), predicting when and how companies lobby an accounting standard-setter. The research hypotheses for this study were formulated on the basis of Sutton’s (1984) predictions. The online questionnaire in this study was distributed to the top 100 JSE primary listed companies in order to collect primary data to test the four hypotheses regarding the timing, methods and perceived effectiveness of lobbying by South African companies. The findings of the empirical investigation indicated that most South African companies lobby later in the due process of the IASB and prefer using their auditors to support their views at the IASB. The findings are subject to certain limitations that are addressed in the study. Lastly, the researcher provided recommendations for future research in accounting standard-setting in South Africa. / Financial Accounting / M. Phil. (Accounting Sciences)

Made available in DSpace on 2016-04-25T18:39:49Z (GMT). No. of bitstreams: 1 Sergio da Rocha Paris.pdf: 1605153 bytes, checksum: 966833cd7feddda86f4f508232cf774a (MD5) Previous issue date: 2012-06-25 / The international accounting standards is intended to standardize the financial statements of the world due to globalization of economies, Brazil adhered to these standards with the issue of law11.638/07 and 11.941/09. Significant changes were inserted in Brazilian accounting from 1 January 2008. The course in Accounting Sciences aims to provide the student basic and vocational training with solidity aiming the preparation of the future accounting professional to face challenges and accelerated social changes and labor market. In this context, this study aims to show the necessity of adopting international accounting standards in the curriculum grids of courses in Accounting Sciences in function of been relatively new in the academic environment, with regard to the subjects of the curriculum grid to include international standards, workload, standardization, discipline specific, performance of class institutions and upgrading of teachers, in the perception of course coordinators. To that end, was defined the theoretical framework based on historical concepts of accounting education in Brazil, the international accounting standards, the role of Accounting Pronouncements Committee. With respect to methodology, in the present study was made option for the descriptive research, the participation of the coordinators of courses in Accounting Science from higher education institutions called colleges of the city of São Paulo with accounting course that does not have master's program in Accounting in comparison with institutions of higher education accounting course that have master's program in Accounting Science. To conduct the study was considered a population of twenty institutions that do not have master's program in Accounting Science and the four institutions that have master's program in Accounting Sciences in São Paulo. Information gathering was done through a questionnaire sent by email to the coordinators of these institutions of higher education. It can be concluded that there is no standard as to the adoption of the contents of international accounting standards in the curriculum grids of the course in Accounting Science in the higher education institutions surveyed, the comparison between the two research groups, those with master s program in Accounting Science are more prepared for the content of international accounting standards and although the course coordinators surveyed agree that these standards have caused significant changes, still there were not major impacts on the course curriculum grid / As normas internacionais de contabilidade tem o objetivo de padronizar as demonstrações financeiras a nível mundial devido à globalização das economias, o Brasil aderiu a estas normas com a edição das leis 11.638/07 e 11.941/09. Foram inseridas mudanças significativas na contabilidade brasileira a partir de 1º de Janeiro de 2008. O curso de Ciências Contábeis tem por objetivo oferecer ao estudante formação básica e profissional com solidez, visando a preparação do futuro profissional de contabilidade para enfrentar desafios e rápidas transformações sociais e do mercado de trabalho. Neste contexto, este estudo objetiva apontar a necessidade da adoção das normas internacionais de contabilidade na grade curricular dos cursos de Ciências Contábeis em função de ser relativamente nova no meio acadêmico, no que se refere às disciplinas da grade curricular que contemplam normas internacionais, carga horária, padronização, disciplina específica, atuação dos órgãos de classe e atualização de professores, na percepção dos coordenadores de curso. Para tanto foi definido o referencial teórico com base nos conceitos históricos do ensino da contabilidade no Brasil, as normas internacionais de contabilidade, o papel do Comitê de Pronunciamentos Contábeis. Com relação à metodologia, no presente estudo foi feita opção pela pesquisa descritiva, a participação dos coordenadores de cursos de Ciências Contábeis das instituições de ensino superior denominadas faculdades do município de São Paulo com curso de contabilidade que não possuem programa de mestrado em Ciências Contábeis em comparação com as instituições de ensino superior com curso de contabilidade que possuem programa de mestrado em Ciências Contábeis. Para a realização da pesquisa foi considerada a população das vinte instituições que não possuem programa de mestrado em Ciências Contábeis e as quatro instituições que possuem programa de mestrado em Ciências Contábeis no município de São Paulo. A coleta de informações foi feita através de questionário enviado por e-mail aos coordenadores das instituições de ensino superior. Pode se concluir que não há um padrão quanto à adoção do conteúdo de normas internacionais de contabilidade na grade curricular do curso de Ciências Contábeis nas instituições de ensino superior pesquisadas; na comparação entre os dois grupos de pesquisa, as que possuem programa de mestrado em Ciências Contábeis estão mais preparadas com o conteúdo de normas internacionais de contabilidade e embora os coordenadores de cursos pesquisados concordem que estas normas causaram mudanças significativas, ainda não houveram grandes impactos na grade curricular do curso

Made available in DSpace on 2016-04-25T18:39:53Z (GMT). No. of bitstreams: 1 Luciano Evangelista Pereira.pdf: 1884847 bytes, checksum: a38f92522c5c2d9c323d24808e4147c4 (MD5) Previous issue date: 2013-01-21 / The constitution of the Accounting Pronouncements Committee (CPC) followed by Laws 11.638/2007 and 11.941/2009 resulted in a very important moment in Brazilian accounting. The approval of these laws, especially the Law 11.638/07 represented a landmark in the convergence process of Brazilian Accounting Standards (BRGAAP) to International Financial Reporting Standards (IFRS) of the International Accounting Standard Board (IASB), the European entity responsible for issuing International Financial Reporting Standards (IFRS) that have been adopted in more than 100 countries worldwide. All these efforts together with the internationalization of capital markets and economic growth an accelerated made Brazil a target for potential foreign investors and market analysts who use accounting information for investment analysis. The IFRS adoption in Brazil caused significant impacts on the financial statements of Brazilian companies, upon of adoption by pronouncement CPC 37 equivalent as IFRS 1 of IASB. The present study aims to investigate the overall impacts of the adoption of International Financial Reporting Standards (IFRS) in the Income Statement of seven companies that comprise the retail segment of textiles, apparel and footwear, as specific objectives to ascertain the impact of the adoption of IFRS on financial statements of the research object, based on your notes and present effects the Income Statement, through a comparison of the main rules that affected the first adoption, as well to answer the central question: What the impacts the process of the IFRS adoption on the Income Statement of companies that comprise the retail segment of textiles, apparel and footwear with shares on the BM&F-BOVESPA?. The research result shows that the process of adoption of International Financial Reporting Standards (IFRS) generated impacts primarily by reclassifying income for the year 2009 for the comparative basis of the first IFRS financial statements published by the companies under study / A constituição do Comitê de Pronunciamentos Contábeis (CPC), seguida pelas Leis 11.638/2007 e 11.941/2009 resultaram em importante momento na contabilidade brasileira. A aprovação das referidas leis, em especial a Lei 11.638/07 representou o marco inicial do processo de convergência das normas brasileiras de contabilidade (BRGAAP) para as normas internacionais de contabilidade (IFRS) do International Accounting Standard Board (IASB), entidade europeia responsável pela emissão das International Financial Reporting Standards (IFRS) que já foram adotadas em mais de 100 países em todo o mundo. Todos esses esforços, em conjunto com a internacionalização dos mercados de capitais e o crescimento da economia de forma acelerada, fizeram do Brasil um país alvo de potenciais investidores estrangeiros e analistas de mercado que utilizam as informações contábeis para análise de investimentos. A adoção das IFRS como padrão de contabilidade no Brasil causou impactos significativos nas demonstrações contábeis das empresas brasileiras, quando de sua adoção pelo Pronunciamento CPC 37 equivalente a IFRS 1 do IASB. O presente estudo tem por objetivo geral apurar os impactos da adoção das Normas Internacionais de Contabilidade (IFRS) no Resultado do Exercício das sete empresas que compõem o segmento varejista de tecidos, vestuário e calçados e, como objetivos específicos averiguar os impactos da adoção das IFRS nas demonstrações financeiras das empresas objeto da pesquisa, com base nas suas notas explicativas e apresentar os efeitos nos resultados, por meio de um comparativo das principais normas que afetaram a primeira adoção, bem como responder à seguinte questão problema: Quais os impactos causados pelo processo de adoção das IFRS no resultado das empresas do segmento varejista de tecidos, vestuário e calçados com ações na BM&F-BOVESPA? O resultado da pesquisa mostrou que o processo de adoção das Normas Internacionais de Contabilidade (IFRS) gerou impactos principalmente pela reclassificação do Resultado do Exercício de 2009 para a base comparativa das primeiras demonstrações financeiras em IFRS, publicadas pelas empresas objeto de estudo

Made available in DSpace on 2016-04-25T18:40:30Z (GMT). No. of bitstreams: 1 Alexsandro Toaldo.pdf: 2016405 bytes, checksum: 75e7bd6d5624a27f9ba7f82c1c4a19a1 (MD5) Previous issue date: 2008-06-05 / In the globalized market, many companies has strategically decided for merges and acquistions in order to achieve its objectives as well as to guarantee its sustaintiability. In this context, we can see a constant growth of the international process called Business Combinations. This study aims to reveal the important aspects of the US-General Accounting guidance for the business combination process and the deferred income tax. It focus, mainly, the paragraph nº 30 of the SFAS 109 Accounting for Income Tax issued by the FASB which highlights the accounting treatment needs into the financial statements for a deferred income tax resultant from a business combination process. From the US-GAAP definitions, in the case of (a) business combination and (b) accounting for income tax, it has concluded, respectively that: (a) there are two (2) methods of evaluation; the pooling of interest and the purchase methods. The pooling of interest method was used in order to recognize the accounting effects according to the APB nº 17, however the FAS 141 superseed that role and does not allow its utlilization and (b) the Pronuncement nº 109 Accounting for Income Tax issued by the FASB orients in a generic and inadequate way the accounting procedure in order to recognize the deferred income tax generated in a particular business combination process for a certain company. This study shows a real case, where it verifies the business combination process effect as well as the deferred income tax impact by following the US guidance of an american subsidary company stablished in Brazil / No mercado globalizado, diversas empresas decidem estrategicamente pela associação, coligação ou controle de suas subsidiárias, a fim de alcançar seus objetivos e garantir sua sustentabilidade. Neste contexto, pode-se constatar um aumento crescente das operações internacionalmente chamadas de Business Combination. O presente estudo tem por objetivo revelar os aspectos importantes das normas e as práticas norte-americanas (US-GAAP), nos casos de business combination e do imposto de renda diferido (deferred tax). Focaliza-se, principalmente, o parágrafo nº 30 do SFAS 109 Accounting for Income Tax, emitido pelo FASB Financial Accounting Standard Board, que destaca a necessidade de se reconhecer, nas demonstrações contábeis, um imposto de renda diferido, resultante desse processo de combinação de negócio. A partir da definição dos aspectos das normas e das práticas norte-americanas (US-GAAP), nos casos de (a) business combination e (b) imposto de renda diferido (deferred income tax), conclui-se, respectivamente, que: (a) existem dois (2) métodos de avaliação de combinações de negócios; o método da comunhão de interesses (pooling of interest) e o método da compra (purchase). O método de comunhão de interesses era o método de contabilização para a combinação de negócios seguindo a APB nº 17, porém o FAS 141 não permite mais sua utlização; e (b) demonstra que o Pronunciamento nº 109 Accounting for Income Taxes, emitido pelo FASB, orienta, de forma genérica e inadequada, o procedimento para contabilização do imposto de renda diferido em um caso específico de business combination de uma empresa. No objetivo prático, verificam-se os efeitos do processo de business combination e o impacto do imposto de renda diferido nas demonstrações financeiras do ponto de vista das práticas contábeis norte-americanas, com base em dados reais de uma subsidiária norte-americana estabelecida no Brasil