Made available in DSpace on 2016-04-25T18:40:07Z (GMT). No. of bitstreams: 1 Ronaldo Mauricio Costa.pdf: 464985 bytes, checksum: 3bd596de47e821228741409722fcdb48 (MD5) Previous issue date: 2015-06-30 / Accepting the countries to harmonize international accounting standards with IFRS, it changed the way of calculating the results of corporations worldwide. The convergence process transcended the accounting technical limits and required the companies, changes and adaptations that somehow changed the structure of the business and often the business management. The objective of this study is to analyze the changes and adaptations that have occurred in ADR issuers in the IFRS implementation process, identifying the financial, cultural and behavioral technical impacts in these companies. The search strategy was conducted by a multiple case study which analyzed in depth, four large corporations that are part of the ADR issuance program on the New York Stock Exchange and which went through the process of alignment with the international accounting standards. To this end, interviews were used, document analysis and participant observation was found that the process of convergence to IFRS improved the quality in the calculation of the results of companies and facilitated the comparison of the results with competitors. Existing systems before harmonization were adapted to receive the new accounting model. It was noticed also better positioning the counter on the companies command structure and an improved understanding of the importance of accounting for other areas of the companies, being supported by the employees of behavior change at all levels of the companies with greater interaction the departments. However there were no significant changes in the culture of corporations with the accounting harmonization process. Finally, in future studies it is recommended that a new search will be made to update the data and perception of cultural changes that take longer to happen / A aceitação dos países para a harmonização das normas contábeis internacionais com o padrão IFRS mudou a forma de apuração dos resultados das corporações em âmbito mundial. O processo de convergência transcendeu os limites técnicos contábeis e exigiu das empresas mudanças e adaptações que, de certa forma, modificaram a estrutura dos negócios e muitas vezes a gestão empresarial. O objetivo desse estudo é analisar as mudanças e adaptações ocorridas nas empresas emissoras de ADR no processo de implementação do IFRS, identificando os impactos técnicos contábeis, culturais e comportamentais nessas empresas. A estratégia de pesquisa foi conduzida por um estudo de caso múltiplo no qual foram analisadas, em profundidade, quatro grandes corporações que integram o programa de emissão de ADR na bolsa de Nova Iorque e que passaram pelo processo de harmonização com as normas internacionais de contabilidade. Para esse objetivo, foram realizadas entrevistas, análise documental e observações participantes. Foi possível constatar que o processo de convergência ao IFRS melhorou a qualidade na apuração dos resultados das empresas e facilitou a comparação dos resultados com os concorrentes. Os sistemas existentes antes da harmonização sofreram adaptações para receber o novo modelo contábil. Percebeu-se, também um melhor posicionamento do Contador na estrutura de comando das empresas e um aprimoramento no entendimento da importância da contabilidade por outras áreas das companhias, sendo respaldado pela mudança de comportamento dos colaboradores em todos os níveis das empresas com uma maior interação entre os departamentos. Contudo, não foram encontradas mudanças expressivas na cultura das corporações a partir do processo de harmonização contábil. Por fim, para estudos futuros recomenda-se a elaboração de uma nova pesquisa para atualizar os dados e perceber as mudanças culturais que demandam mais tempo para ser implantadas

Made available in DSpace on 2016-04-25T18:40:31Z (GMT). No. of bitstreams: 1 Christiano Augusto Beleze dos Santos.pdf: 1502099 bytes, checksum: 3e0eb324843da096945d9c48f0ea8ee5 (MD5) Previous issue date: 2008-06-09 / This dissertation intends to contribute to the studies of the international accounting in a moment when this matter is becoming very relevant for the business scenario of our country, even for regulatory, academic or professional purposes. The convergence of accounting practices around the world is no longer something distant from our reality, and it is finally becoming real, specially after the launching of the IFRS, which have been prospectively adopted for a growing number of countries in the most relevant economies around the world. This became a one-way process, mainly after the acceptance of the most relevant stock and exchanges markets of the world, the North American, to this international set of accounting principles, as from 2007, as a strong set of accounting principles and consequently with no requirements of reconciliation to US GAAP for listed Foreign Private Issuers. Brazil, that has not been very enthusiastic in this global harmonization process, acted more effectively as from 2007 with the issuance of the Instruction number 457 from the Brazilian Stock and Exchange Commission (CVM), which determines that Brazilian listed companies shall file their annual consolidated financial statements prepared in accordance with IFRS until 2010. Before this significant rule, some others have been made for other regulator bodies, such as Brazilian Central Bank (Bacen), which requests all financial institutions to present financial statements prepared in accordance with IFRS also until 2010 and Brazilian Stock and Exchange (Bovespa), through the Novo Mercado , that regulated that companies must prepare complementary financial information to those filed for local market purposes, in accordance with either IFRS or US GAAP. The adoption of a set of accounting principles as IFRS, means a quantum leap in this search for a highest level of Corporate Governance and transparency to the users of financial statements. This occurs in a moment when the growth of the world economy has been creating important impacts in Brazil, through the significant increase in the number of Initial Public Offerings. This is one of the biggest advantages in providing financial information which a higher level of quality to the market, the possibility of obtain capital with a lower cost, through loans and financing with premium rates or through the issuance of equity instruments. This dissertation aims at the following objectives: discuss the impacts of the adoption of IFRS in Brazil, through the case study of a Brazilian company that has already made this conversion process of their financial statements from the Brazilian accounting policies to IFRS. The comparative analysis of the financial statements studied in this dissertation shows that the financial statements prepared in accordance with IFRS provides a more comprehensive level of disclosures, if compared with those prepared in accordance with Brazilian accounting practices. However, the analysis of the financial index calculated from both financial statements shows that variations can be positive or negative, depending on the index. For this reason, the main conclusion reached in this case study is that a change in the mindset of those involved either in the preparation or the analysis of financial statements will be mandatory / Esta dissertação busca contribuir com os estudos da contabilidade internacional em um momento em que o tema se torna cada vez mais presente na realidade de nosso País tanto no meio regulatório como no acadêmico e no âmbito corporativo. A convergência das normas contábeis ao redor do mundo está deixando finalmente de ser algo distante de nossa realidade, sobretudo depois do advento das IFRS, que gradativamente têm sido adotadas pelas economias mais relevantes do mundo. Esse processo se tornou irreversível com a aproximação do mercado de capitais mais relevante do mundo, o norte-americano, com esse conjunto de normas contábeis, pela aceitação, a partir de 2007, de demonstrações financeiras das empresas estrangeiras com ações negociadas naquele mercado de capitais, de demonstrações financeiras preparadas de acordo com as IFRS, sem necessidade de reconciliação para os US GAAP. O Brasil, que vinha dando passos tímidos no caminho da harmonização contábil, ingressou definitivamente nesse processo a partir de 2007 com o advento da Instrução CVM nº. 457, que determina que as demonstrações financeiras consolidadas das companhias listadas no mercado brasileiro deverão ser preparadas de acordo com as IFRS até 2010. Antes desse movimento relevante rumo à convergência contábil, o mercado brasileiro havia percebido outras ações do Banco Central do Brasil (Bacen), exigindo das instituições financeiras a preparação de informações financeiras de acordo com as IFRS a partir de 2010 e da Bolsa de Valores de São Paulo (Bovespa), por meio do Novo Mercado, determinou que as companhias divulgassem informações financeiras complementares àquelas preparadas para atendimento do mercado local, de acordo com as IFRS ou os US GAAP. A adoção de um conjunto de normas contábeis, como as IFRS no Brasil, representa, portanto, um passo relevante em busca de um nível mais elevado de Governança Corporativa e transparência ao usuário. Isso ocorre em um momento em que o crescimento da economia mundial tem trazido reflexos importantes no Brasil, por meio do aumento significativo no número de empresas que realizam ofertas públicas de ações. Esta, aliás, é uma das principais vantagens em prover informações financeiras de maior qualidade ao mercado: a obtenção de recursos mais baratos seja mediante a obtenção de melhores taxas de empréstimos seja pela possibilidade de atrair capitais por meio de emissão de títulos patrimoniais. Esta dissertação busca atingir os objetivos: discutir os impactos da adoção das IFRS no Brasil, por meio do estudo de caso de uma companhia brasileira, que já passou pelo processo de conversão de suas demonstrações financeiras para as IFRS. A análise comparativa das demonstrações financeiras da companhia estudada nesta dissertação mostra que as demonstrações financeiras preparadas de acordo com as IFRS apresentam um melhor nível de divulgação, quando comparadas às demonstrações financeiras preparadas de acordo com as práticas contábeis adotadas no Brasil. Contudo, a análise dos índices financeiros, obtidos com base nos dois conjuntos de demonstrações financeiras, demonstra que as variações podem ser favoráveis ou desfavoráveis entre ambos. A conclusão a que se chega depois da análise dos referidos índices é que é necessária uma mudança da mentalidade dos analistas das demonstrações financeiras, bem como daqueles que tenham a responsabilidade de responder pelo desempenho das companhias

The diploma thesis deals with reporting of building in accordance with International Financial Reporting Standards and after that in accordance with Czech accounting regulations. The part, which is dedicated to IFRS, is focused to the reporting of company buildings according to the standards: IAS 16, IAS 40, IFRS 5 and IAS 36. The content of the next part is dedicated to Czech accounting regulations of company buildings especially to the Czech accounting standard no. 013. There is the comparison of the reporting of company buildings in accordance with IFRS and Czech accounting regulations as well. The last part of the diploma thesis is focused to the analysis of the selected financial statements.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-12-21T11:27:17Z No. of bitstreams: 1 Vanessa Fagundes.pdf: 1168509 bytes, checksum: b1c013ba779c496d7048e46609201752 (MD5) / Made available in DSpace on 2017-12-21T11:27:17Z (GMT). No. of bitstreams: 1 Vanessa Fagundes.pdf: 1168509 bytes, checksum: b1c013ba779c496d7048e46609201752 (MD5) Previous issue date: 2017-12-15 / With the publication of IFRS 15 and CPC 47 regulations, construction industry will be greatly affected due to the impacts on revenue recognition. Consequently, performance appraisals of this sector, which lacks in-depth studies and greatly affects the country’s economy, may undergo significant changes. Revenue recognition is an essential part of balance sheet analysis and decision-making, once profit is determined from the revenue line in the income statement. Therefore, analyzing the application of CPC 47, a convergence of IFRS 15 and also a milestone in the international accounting evolution as the first regulation created with the membership of both USGAAP and IFRS, is what motivated this research whose aim is to demonstrate the application of IFRS 15 in construction companies and real estate developers, as well as to emphasize the main changes of regulations applied to this sector. In this regard, methodologically, this study is supported by relevant bibliography and regulatory instruments to the subject, that is, qualitative inductive method. The results show that the regulations proposed by IFRS 15 have greater reliability, transparency, and are more appropriate to the IFRS profile. Thus, it is concluded that, due to the magnitude of the proposed change, companies will have a hard work to adapt, demonstrating the lack of improvement in the applicability of the regulation to the other sectors affected / Com a publicação das normas IFRS 15 e CPC 47, a construção civil será bastante afetada devido aos impactos causados no reconhecimento da receita. Consequentemente, as avaliações de desempenho desse setor podem sofrer alterações significativas, setor este carente de estudos mais aprofundados e que afeta grandemente a economia do País. O reconhecimento da receita é parte fundamental para análise de balanço e tomada de decisão, já que, a partir da linha da receita no demonstrativo do resultado, é que se determina o lucro. Dessa forma, analisar a aplicação do CPC 47, uma convergência da IFRS 15 e também um marco para evolução contábil internacional por ser a primeira norma criada com a composição de membros tanto do US GAAP quanto do IFRS é o que motivou esta pesquisa, que tem por objetivo demonstrar a aplicação do IFRS 15 nas empresas de construção civil e incorporadoras, bem como evidenciar as principais mudanças de normas aplicada a esse setor. Para isso, metodologicamente, este trabalho está apoiado em bibliografia e instrumentos regulatórios pertinentes ao assunto, ou seja, qualitativa indutiva. Os resultados mostram que as normas propostas pelo IFRS 15 possuem maior confiabilidade, transparência, além de estarem mais adequadas ao perfil das IFRS. Portanto conclui-se que, devido ao tamanho da mudança proposta, as empresas terão um trabalho árduo para adequação, demonstrando a lacuna de melhoramento na aplicabilidade da norma aos demais setores afetados

Metabolomics is the study of metabolites and metabolic processes. Due to the diversity of structures and polarities of metabolites, no single analytical technique is able to measure the entire metabolome - instead a varied set of experimental designs and instrumental technologies are used to measure specific portions. This has led to the development of many distinct data analysis and processing methods and software. There is hope that metabolomics can be utilized for clinical applications, in toxicology and to measure the exposome. However, for these applications to be realised data must be high quality, sufficiently standardised and annotated, and FAIR (Findable, Accessible, Interoperable and Reproducible). For this purpose, it is also important that standardised, FAIR software workflows are available. There has also recently been much concern over the reproducibility of scientific research, which FAIR and open data, and workflows can help to address. To this end, this thesis aims to assess current practices and standards of sharing data within the field of metabolomics, using metascientific approaches. The types of functions of software for processing and analysing metabolomics data is also assessed. Reporting standards are designed to ensure that the minimum information required to un- derstand and interpret the results of analysis are reported. However, poor reporting standards are ignored and not complied with. Compliance to the biological context Metabolomics Standards Initiative (MSI) guidelines was examined, in order to investigate their timeliness. The state of open data within the metabolomics community was examined by investigating how much publicly available metabolomics data there is and where has it been deposited. To explore whether journal data sharing policies are driving open metabolomics data, which journals publish articles that have their underlying data made open was also examined. However, open data alone is not inherently useful: if data is incomplete, lacking in quality or missing crucial metadata, it is not valuable. Conversely, if data are reused, this can demonstrate the worth of public data archiving. Levels of reuse of public metabolomics data were therefore examined. With greater than 250 software tools specific for metabolomics, practitioners are faced with a daunting task to select the best tools for data collection and analysis. To help educate researchers about what software is available, a taxonomy of metabolomics software tools and a GitHub pages wiki, which provides extensive details about all included software, have been developed.

This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones' work and Schippers' work. The firms' managers should fulfil agency theory when they made reporting decisions, and they should act in the investors' best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported manipulated earnings to outsiders like small investors even though the managers published financial reports conforming to the International Financial Reporting Standards. The investors depended on the decision usefulness of the reports. The study used the data of 432 listed firms in 11 code law nations. The paired t test identified significant differences between reported and economic earnings to find earnings management attributes and between economic and restated earnings to find earnings management cases. The research found that managers seemed to manipulate discretionary accruals to misstate earnings and reduce the decision usefulness of reporting. The data came from published financial reports and databases. The firms represented 11 nations and 9 industries that excluded banking and insurance. Almost 17% of nations and industry segments reflected earnings management attributes. About 29% of firms restated at least one annual earnings, and 84% of the restatements appeared to offset manipulation. The research results should prompt social change for small investors where regulators would redress the manipulation using stronger investor protection laws to improve the reported earnings quality and its decision usefulness.

El presente Trabajo de tesis fue elaborado con la finalidad de determinar el impacto financiero de la medición posterior de Propiedad, Planta y Equipo en el sector de bebidas no alcohólicas de consumo masivo en Perú, 2017. Por consiguiente, la investigación se cimentará en aplicar la Norma Internacional de Contabilidad 16 (en adelante, NIC 16) “Propiedad, Planta y Equipo” y la Norma Internacional de Contabilidad 36 (en adelante, NIC 36) “Deterioro del valor de los activos”. Esta investigación se basará en las empresas del sector de bebidas no alcohólicas de consumo masivo, categoría denominada “Soft Drinks”. Este mercado está compuesto por bebidas carbonatadas, agua embotellada, néctares, jugos, bebidas energizantes, entre otras. El rubro más importante del total de activos en los EEFF de las compañías del sector es Propiedad, Planta y Equipo (PPE). Representa aproximadamente el 55% del total de activos. Por lo que, se considera tan importante analizar la medición posterior de PPE para que se tenga la mejor representación fiel de sus Estados Financieros. En el marco teórico se analizan los conceptos de ambas NICs y se desarrolla cómo está compuesto el sector en estudio y sus tendencias a futuro. Luego, en el plan de investigación se define el problema, hipótesis y objetivos. Después, se desarrolla la metodología donde se utilizarán instrumentos cualitativos, tales como entrevistas a profundidad e instrumentos cuantitativos, tales como encuestas. Ambos instrumentos se realizaron a expertos en el sector de bebidas no alcohólicas de consumo masivo y a socios de las más importantes empresas auditoras del país (PWC Perú y EY Perú). Asimismo, se desarrolla un caso práctico donde se cuantificará aplicar un nuevo modelo de medición posterior, el deterioro de activos y el impacto en los ratios financieros. Finalmente, en el capítulo de desarrollo se muestran los resultados de los instrumentos y en el capítulo de análisis se evalúan los efectos obtenidos con las hipótesis planteadas. Se concluye que la medición posterior de Propiedad, Planta y Equipo impacta en la situación financiera y económica de las empresas del sector bebidas no alcohólicas de consumo masivo en el Perú, 2017. / The present Thesis work was developed with the purpose of determine the financial impact of the subsequent measurement of property, plant and equipment in the non-alcoholic beverage sector of mass consumption in Peru, 2017. Therefore, the research will be based on the International Accounting Standard 16 (hereinafter, IAS 16) "Property, Plant and Equipment" and the International Accounting Standard 36 (hereinafter, IAS 36) "Impairment of assets”. This research is based on companies in the non-alcoholic beverage of mass consumption industry, category called “Soft Drinks”. This market is composed by carbonated drinks, bottled water, nectars, juices, energy drinks and others. The most important item of total assets in this sector is "Property, Plant and Equipment". It represents approximately 55% of total assets. Therefore, it is considered so important to analyze the subsequent measurement of PPE to have the best faithful representation of the Financial Statements. In the theoretical framework, the concepts of both NICs are analyzed and the composition of sector under study and its future trends. Then, in the research plan, the problem, hypothesis and objectives are defined. After that, the methodology is developed where qualitative instruments will be used, like depth interviews and quantitative instruments, such as surveys. Both instruments were made to experts in the non-alcoholic beverages sector and to partners of the most important audit companies of this country (PWC Peru and EY Peru). In addition, a case study will be developed to quantify the application of a new model of subsequent measurement, the impairment of assets and the impact on financial ratios. Finally, in the development chapter, the results of the instruments are shown and in the chapter of analysis the effects obtained with the hypotheses proposed are evaluated. It is concluded that the subsequent measurement of Property, Plant and Equipment impacts on the financial and economic situation of companies in the sector of non- alcoholics mass consumption in Peru, 2017. / Tesis

RWTH, Diss.--Zugl.: Aachen, 2007.

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

La finance islamique connaît depuis trois décennies une croissance soutenue. La problématique de recherche consiste à vérifier si l’existence de normes de comptabilité financière spécifiques aux institutions financières islamiques peut être un obstacle à l’objectif d’harmonisation comptable internationale entrepris depuis une quarantaine d’années avec la création de l’IASC. Une première phase de recherche normative suggère que les valeurs comptables issues d’une morale « islamique » seraient incompatibles avec les valeurs comptables portées par les normes internationales d’information financière (IAS/IFRS). Cependant, une deuxième phase descriptive et comparative confirme la convergence des normes comptables islamiques (IFAS) vers les IAS/IFRS illustrant un comportement « schizophrénique » du normalisateur comptable islamique (AAOIFI). En effet, cet organisme érige des normes conformes à la jurisprudence islamique pour les règles comptables de présentation mais qui convergent vers les IAS/IFRS pour les règles d’évaluation, mettant, alors, en relief la fonction « communication relationnelle » des données comptables. Afin d’étudier les facteurs de cette convergence, nous adoptons, dans une troisième phase explicative, une double approche théorique (Sociologie néo-institutionnelle et théorie de la dichotomie sacré-profane) et nous réalisons des entretiens avec les membres de deux comités opérationnels de l’AAOIFI : le comité Charia et le comité comptable (AASB). Ainsi, la convergence comptable s’expliquerait par le mimétisme des banques islamiques et de l’AAOIFI qui adoptent les mêmes réflexions et comportements que les banques classiques et le normalisateur comptable international (IASB). De même, des « luttes professionnelles » entre les deux comités opérationnels de l’AAOIFI aboutissent à la domination des membres du comité comptable plus influencés par une « culture IFRS » orientant, alors, certains choix de normalisation vers un renforcement de la convergence des IFAS vers les IAS-IFRS. De ce fait, des conflits entre « juridictions » professionnelles aux frontières mal définies permettent l’établissement d’une échelle de pouvoir et facilitent l’agissement d’effets mimétiques, coercitifs et normatifs. / Islamic finance has grown steadily for three decades now. The research question consists inchecking whether the existence of specific standards of financial accounting for Islamicfinancial institutions can be a hindrance to the goal of international accounting harmonization undertaken over the last forty years with the creation of the IASC. A first normative phase of research suggests that accounting values resulting from Islamic moral are incompatible with the accounting values of International Financial Reporting Standards (IAS / IFRS). However, a second descriptive and comparative phase confirms the convergence of Islamic Financial Accounting Standards (IFAS) to IAS / IFRS illustrating a "schizophrenic" behavior of the Islamic accounting standard-setting body (AAOIFI). Indeed, this organization sets up standards in compliance with Islamic jurisprudence for accounting presentation rules but that are converged with IAS / IFRS for valuation rules, while highlighting the "relational communication" of accounting data. To study the factors of this convergence, we take in a third explanatory phase, a dual theoretical approach (neo-institutional sociology and theory of sacred-profane dichotomy) and perform some interviews with members of two operational committees of AAOIFI: the Shariah Board and the Accounting Board (AASB). Thus, the accounting convergence is explained by the mimicry of Islamic banks and Islamic accounting standard-setting body that adopt the same thoughts and behaviors than conventional banks and the International Financial Accounting Standards Board (IASB). Similarly, "professional struggles" between the two operational committees of AAOIFI lead to the domination of the accounting committee members that are more influenced by an "IFRS culture" while directing some decisions of standard-setting process towards greater convergence of IFAS to the IASIFRS.Thus, conflicts between professional jurisdictions with ill-defined borders allow theestablishment of a scale of power and facilitate the conduct of mimetic, coercive andnormative isomorphism.