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Regulation of accounting standardsΜαυρόγιαννη, Λεμονιά 05 February 2015 (has links)
Η παρούσα διπλωματική εργασία πραγματεύεται το ρυθμιστικό ή κανονιστικό πλαίσιο των διαδικασιών που σχετίζονται με την παραγωγή λογιστικών πληροφοριών. Σκοπός της παρούσας εργασίας είναι να αναλύσει τις μορφές ρύθμισης σε επίπεδο Χρηματοοικονομικής Πληροφόρησης σε διεθνές πλαίσιο. Η μεθοδολογία που ακολουθήθηκε για την διεξαγωγή της έρευνας αυτής βασίστηκε στην ανάλυση της διεθνούς βιβλιογραφίας. Μερικά από τα κυριότερα συμπεράσματα που προέκυψαν από την έρευνα είναι ότι δίνεται ρυθμιστική καθοδήγηση στα λογιστικά πρότυπα, η οποία πρέπει να εφαρμόζεται σε όλους τους λογαριασμούς προκειμένου να παρουσιάσουν μια “αληθινή και δίκαιη εικόνα”. Τα IFRS ξεκίνησαν μια προσπάθεια εναρμόνισης της λογιστικής σε ολόκληρη την Ευρωπαϊκή Ένωση, η αξία της εναρμόνισης γρήγορα έγινε ελκυστική σε ολόκληρο των κόσμο. Το IASB , το οποίο βασίζεται στα IFRS, πήρε τη σκυτάλη για τον καθορισμό των Διεθνών Λογιστικών Προτύπων, αναπτύσσοντας τα πρότυπά του λαμβάνοντας υπόψη μια οικονομική προσέγγιση, που εστιάζει στη γενική οικονομική ευημερία. Το Εννοιολογικό Πλαίσιο της Οικονομικής Αναφοράς του IASB, επιδιώκει να αναπτύξει μια υποκείμενη φιλοσοφία ως βάση για συνεχείς λογιστικές αρχές, έτσι ώστε κάθε πρότυπο να ταιριάζει με το υπόλοιπο πλαίσιο. Έχει προχωρήσει πέρα από τις προϋποθέσεις των υπαρχόντων λογιστικών προτύπων. Στηρίζεται στη θεωρεία Balance Sheet Approach και τοποθετεί στο επίκεντρο τα στοιχεία του ισολογισμού, τα οποία αποτελούν τον πυρήνα του ως ρυθμιστική βάση για τη ρύθμιση προτύπων. Τα ποιοτικά χαρακτηριστικά της σχετικότητας, της πιστής απεικόνισης και της συγκρισιμότητας που αναγνωρίζονται στο Εννοιολογικό Πλαίσιο είναι μερικά από τα γνωρίσματα που κάνουν τις οικονομικές πληροφορίες χρήσιμες στους διάφορους χρήστες των οικονομικών καταστάσεων. Πέρα από τα οφέλη της τυποποίησης που παρέχουν, επειδή στηρίζονται σε οικονομική θεωρία, δηλαδή σε επιστημονικές αρχές – θα είναι δύσκολο να αμφισβητηθούν. Η πιθανότητα για την επιρροή του ΙΑSB σε αυτό τον τομέα είναι σημαντική επιδιώκοντας αρίστευση στα πρότυπα με απόλυτη αυστηρότητα. / This research discusses the regulatory framework or regulatory procedures related to production accounting information. The purpose of this paper is to analyze the forms of regulation at the financial reporting internationally. The methodology used to conduct this research was based on an analysis of the literature. Some of the key findings that emerged from the research is that given regulatory guidance in accounting standards, which must be applied to all accounts in order to present a "true and fair view". The IFRS began an effort to harmonize accounting across the E.U, the value of alignment quickly became attractive in the whole world. The IASB, based on IFRS, took the baton for the establishment of the International Accounting Standards Board, developing its standards, taking into account an economic approach that focuses on the overall economic prosperity. The Conceptual Framework of the economic report of the IASB, seeks to develop an underlying philosophy based on continuous accounting principles so that each template to match the rest frame. It has gone beyond the requirements of existing accounting standards. Based on the theory Balance Sheet Approach and puts the focus on balance sheet, which form the core of a regulatory basis for setting standards. The qualitative characteristics of relevance, faithful representation, comparability and recognized in the conceptual framework are some of the features that make financial information useful to various users of financial statements. Beyond the benefits of standardization provide, because based on economic theory, namely on scientific principles will be difficult to challenge. The chance to influence the IASB in this area is important in pursuing excellence standards with absolute rigor.
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Securitization - A critical assessment in the light of the financial crisis / Securitization- A critical assessment in the light of the financial crisisMarinova, Milena January 2007 (has links)
My dissertation thesis provides a comprehensive analysis of the principles of securitization techniques, of their attendant shortcomings, their regulatory treatment and the recent proposals for reducing complexity in accounting standards with relevance for securitizations. The explosion of securitization and related innovative credit risk transfer products largely expanded the magnitude and diversity of issuers, investors and securities. With this expansion numerous market participants began to wrongly believe that risk was not only shared more widely, but also that it disappeared from the system altogether. The application, or to be more precise, the misapplication of securitization in the mortgage market had fatal consequences for the financial sector worldwide. Before securitization, sub-prime mortgage lenders retained the loans that they originated on their balance sheets and therefore cared about their credit quality. Securitization techniques and related innovative financial instruments enabled the export of sub-prime mortgage structural problems from the United States globe-wide via the financial intermediaries. More over, securitization techniques and related credit risk transfer products enabled single banks to reduce their individual risk while at the same time transferred new and greater risks to the financial system. Meanwhile a lot was written on the causes for the recent financial crisis. In most cases inadequate ratings provided by the credit rating agencies and different principal agent problems were addressed. I present both for completeness in my work. However, I argue that not only the credit rating agencies are to blame for the inadequate reflection of securitization and related financial innovations and subsequently for the financial turmoil. The international and national financial supervisors in fact supported the credit rating agencies to further establish their businesses. What turned obvious during and after the financial turmoil started mid-2007 is that financial regulation failed to reach its main goal - ensuring stability of the financial system. It failed despite of the "regulatory achievements within Basel II" elaborated over the past ten years. In particular, securitization and related credit risk transfer products were not adequately treated in Basel II. Securitization-related products such as Credit Derivatives on Securitization Underlyings and numerous other complex financial innovations, as presented in my thesis, were not even thought of in Basel II. In fact, Basel II turned to do little to make the financial system more resilient. The need for further revisions in banking regulation is currently more than obvious. Furthermore, it is time to ask if the developments in Basel II are the right way to address the current risks within the financial system and hence if Basel II is the right way of banking regulation and supervision altogether. With the development of both Basel Accords (Basel I and Basel II) capital ratios became the center of banking regulation. However, capital ratios are obviously not sufficient as a measure for a systemic financial stability. These questions arise at least when financial stability and soundness are still the intended objectives and believed to be ensured through Basel II. My merits in this dissertation work root in the multi-facet analysis of securitization techniques that I provide. Up to date a comparable analysis of securitization techniques which addresses the wide spectrum of securitizations' issues - such as (i) their treatment and the related attendant flaws within the regulatory framework Basel II, (ii) the various microeconomic deficiencies related to securitizations, and (iii) the implicit macroeconomic threads of exporting credit risk and de-balancing financial stability through securitization techniques - has not been provided in the comprehensive way I built up my analysis. As a basis for my analysis, I provide a new classification of the characteristics of securitization techniques which were pre-crisis wrongly perceived as benefits. I analyze the reasons for the turmoil in the financial markets in their interplay and complexity and consider securitization techniques as a key driver for the financial crisis. I comprehensively criticize the current regulatory treatment. I present in detail why the recent financial crisis should be considered a clear regulatory failure due to the up to date short-sightedness of financial regulation. Through providing partial solutions and professional author's assessment of selected regulatory and accounting changes to securitizations I deliver an expert's contribution to the topic. My conclusions are that securitization markets, as they have been operating until today, brought a negative net macroeconomic effect which has been largely damaging to the global economy. I argue that international and national financial supervisors established an inadequate framework for financial regulation and supervision, and among other failures, even supported credit rating agencies to further establish their businesses. Further on, I show that early warning indicators of systemic risk in the financial sector and signs of the coming turmoil were irresponsibly ignored at the time they were perceived. What turned obvious during and after the recent financial turmoil is that capital regulation failed to reach its main goal -- ensuring stability of the financial system. In particular, securitization and related credit risk transfer products were adequately treated neither in Basel I nor in Basel II. Finally, I conclude that capital ratios as established with the development of both Basel Accords are not sufficient as a central measure for banking regulation and ensuring systemic financial stability.
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Pohledávky z právního, účetního a daňového pohledu v podmínkách ČR / Receivables with respect to legal, accounting and tax aspects under the conditions of the Czech RepublicKUREŠOVÁ, Miroslava January 2008 (has links)
This thesis provides a summary of knowledge required for the introduction of a systematic procedure for handling of receivables. I focused on the phenomena that had to be assessed during the practical valuation of receivables in LD INVEST a.s. In this respect my thesis may be used by the company managers as one of the aids used during the execution of the analytic accounts to individual nominal accounts in terms of tax. The approach to the company's receivables from 1 January 2008 is recommended in the draft of the In-company Regulation, recapitulating the current meaning of basic terms and stipulating the principles for the creation and use of adjusting entries. The chief measurable economic contribution of the theses is the suggestion for the optimization of the tax base for the year 2007.
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