地雷股係因本土性金融風暴而產生，眾多的股市投資人因此受到巨額損失，進而質疑財務報表的允當性及會計師、主管機關的監督不夠周嚴。因此，本研究主旨在探討地雷公司在遭遇本土性金融風暴時，財務報表是否具有資訊價值以及地雷公司會採用何種模式來管理盈餘，以穩定股價或隱藏財務風險。 本研究以股價行為的模式來定義地雷股，研究樣本包括有地雷股和相對同一產業的非地雷股樣本，研究方法主要以Modified Jones Model推估裁決性應計項目，並依常態性檢定之結果，以t檢定及Wilcoxon Sign Rank檢定，分析地雷公司和非地雷公司的可裁決應計項目和營業外項目變動情形，以檢驗地雷公司是否有盈餘管理的情形。 實證結果顯示：(1)本研究以地雷公司在亞洲金融風暴後地雷爆發前會發生盈餘管理假說，在實證上獲得支持，但是非地雷股也會有盈餘管理的情形產生。(2)地雷股盈餘管理的時點大多發生在民國八十七年第一季、第二季時。(3)地雷股盈餘管理的工具是傾向於使用營業外損益項目，相較之下營業項目是較不顯著的。

近年來私立大專院校的弊案層出不窮，引起社會大眾的高度重視，本研究即針對私立大專院校之財務結構現況與會計處理作探討。本研究採用財務項目組成要素與相關財務比率，進行財務結構現況分析，並透過規模大小、組織型態、系所類別與正常異常等劃分，作進一步的探討；另外，本研究探討我國目前對於私立大專院校財務報表編製之規定與會計理論相違之處，以提供改進之建議，並建立適當假設，針對折舊性固定資產提列折舊，檢視相關財務比率變動的情形。 　　研究結果發現，私立大專院校的收入來源，主要為其學雜費收入，其次為補助及捐贈收入。而經常性支出項目，主要為其教學研究及訓輔支出，其次為行政管理支出。資產組成結構係以固定資產比重最高，其次為流動資產及長期投資與基金；而折舊性資產佔總資產的比率約為50%。就整體而言，其流動性尚稱良好，負債比率約為14%；資產報酬率約為10%，權益報酬率約為11%；經常性支出佔總收入之比率約為70%。在本研究所建立之假設下，試提折舊發現變動程度較大的項目為當期餘絀佔總收入的比率與負債比率。且改編前後達顯著差異水準的有經常性支出及當期餘絀占總收入比率、固定資產比率、長期資金佔固定資產比率等。 　　本研究根據上述研究結果，建議私立大專院校的折舊性固定資產，應於使用期間內提列折舊，及私立大專院校的會計處理應儘量與我國一般公認會計原則一致，並儘速制定非營利組織適用之一般公認會計原則。 / Recently, the corruptions of private universities and colleges have emerged, and attract much concern from the public. This study evaluates the current financial structure of and the financial accounting standards for private universities and colleges. The current financial structure is evaluated by using percentage analysis and relevant financial ratio analysis. To explore this issue more in depth, the study discuss the financial structure based on the scales of size, the organization types, the operating natures, and normal-abnormal separation of private universities and colleges. Besides, this study compares the accounting standards of private universities and colleges with Generally Accepted Accounting Principles and provides revise proposals. This study also establishes proper assumptions for private schools’ depreciable fixed assets and observes the effect of the change on the depreciation accounting on the financial ratios. 　　Empirical results show that tuition revenues are the primary income resources of private schools. The subsidies and donations occupy second big share. The expenditures of the instruction and the administration are the major items of the regular expenditures. Fixed assets have the biggest percentage of the total assets, and the current assets and long-term investments are the second and the third respectively; the depreciable assets are about 50% of the total assets; As a whole, the fluidity of the private schools is sound, and the debt ratio is about 14%; ROA is about 10%, and ROE is about 11%; regular expenditures are about 70% of total incomes. Under the assumptions of this study, we found that current surplus/ total incomes ratio and debt ratio are greatly affected, and regular expenditures/total incomes ratio, current surplus/total incomes ratio, fixed assets/total assets ratio, and long-term capital/fixed assets ratio are significantly different. 　　According to the results above, this study suggests that the depreciable fixed assets of the private universities and colleges be depreciated during the useful life, and the accounting standards be accordant with GAAP. Last but not the least, we should establish GAAP for the non-profit organizations as soon as possible.

Syftet med vår uppsats är att kartlägga betydelsen av revisionspliktens avskaffande för små bolag utifrån tre intressentgruppers perspektiv. Vi vill bidra till en ökad helhetsförståelse för det samspel som råder mellan bankerna, små bolag och revisionsbyråer i en Boråskontext då vi anser att kvalitativ forskning kring detta samspel idag saknas. För att besvara uppsatsens syfte formulerades tre avgränsande forskningsfrågor.Uppsatsen är kvalitativ med en abduktiv ansats och ett hermeneutiskt tolkningsperspektiv. Empirinsamlingen skedde genom semistrukturerade intervjuer med små bolag, banker och revisionsbyråer. Det empiriska materialet har satts i relation till de potentiella konsekvenserna av revisionspliktens avskaffande som regeringen angivit. Med hjälp av den vetenskapliga litteraturen har de skillnader och likheter som kunnat observeras problematiserats. Agentteorin, signalteorin och intressentteorin har använts som förklaringar till det problematiseringen resulterade i.Revisionspliktens avskaffande för små bolag har fått de små bolagen att göra mer medvetna val i deras tillvägagångssätt för att uppnå kvalitet på de finansiella rapporterna. Den frivilliga revisionen har fått de små bolagen att bli mer medvetna om vad revision faktiskt innebär samt börjat utforska olika möjligheter till att modifiera eller ersätta den. Det ändrade förhållandet till revisorn samt de små bolagens förmåga att uppnå kvalitet på deras finansiella rapporter har haft en varierande inverkan på hur bankerna ser på de små bolagens finansiella rapporter. Två av bankerna i uppsatsen har valt att lägga mindre fokus på de finansiella rapporterna medan den tredje banken har infört ett revisionskrav. Det kan konstateras att de små bolagen efter revisionspliktens avskaffande förväntar sig rådgivning i större utsträckning från deras revisorer vilket revisionsbyråerna har anpassat sig efter genom att tillämpa olika strategier. / This essay analyzes the significance of the repeal of mandatory audits from three perspectives. We hope to improve understanding of the relationships among banks, small companies and auditing firms in Borås, Sweden. We believe that there is a lack of research of this issue to address the purpose of the thesis. Three questions were formulated.The thesis was conducted by using a qualitative research method with an abductive approach and a hermeneutic perspective for interpretation. The empirical data collection was made through semi-structured interviews with small companies, banks and auditing firms. The empirical data is compared with the potential consequences of the repeal of the mandatory audit stated by the government. By using scientific literature the differences and similarities were identified and analyzed. Agency theory, signaling theory and the stakeholder theory were used as explanations for the similarities and differences that were revealed.The repeal of the mandatory audit has led to small companies making more conscious decisions regarding achieving financial statements with high quality. The repeal made small companies more aware of what an audit actually means and made them think about its’ actual use. This has also led them to explore options such as doing without audits or changing the auditors work assignment. The changing relationship between the auditors and the small companies as well as the small companies methods of achieving financial statements with high quality has had a varying effect on the banks. Two of the banks in our thesis have chosen to focus on the loan’s purpose as well as the person seeking to borrow money while the third bank has introduced an audit requirement. One of the conclusions in our thesis is that small companies after the repeal of the audit to a greater extent expect counseling from their auditors. The auditing firms presented three different strategies for how they were adapting to this new demand. The language in the thesis is in Swedish

Nagrinėjama tema yra aktuali nes, dauguma Lietuvos įstatymų, reglamentuojančių apskaitą ir jos procesus yra nukreipti į mokestinį aspektą – mokesčių prievolės atsiradimą, nebuvimą, apskaičiavimą, o verslo apskaitos standartai nurodo gaires, skatina vertinti ne tik realiai patirtas sąnaudas bei uždirbtas pajamas, bet ir kitas operacijas, įvykius, kurie gali nulemti įmonės veiklą ir jos ateitį. Vykdant apskaitą Lietuvos Respublikoje ūkio subjektai privalo laikytis teisės aktų, reglamentuojančių apskaitą, tarp jų ir verslo apskaitos standartų. Apskaitos specialistai vesdami apskaitą dažnai susiduria su skirtumais tarp pelno mokesčio įstatymo ir verslo apskaitos standartų, tai didina jų darbo apimtis bei ūkio subjektų apskaitos kaštus, beto gali lemti finansinių ataskaitų iškraipymą. Tyrimo tikslas – tyrimas atliekamas siekiant išanalizuoti pagrindinius skirtumus bei nesutapimus tarp pelno mokesčio įstatymo bei verslo apskaitos standartų. Tyrimo metodai – mokslinių straipsnių, skirtingų literatūros šaltinių palyginamoji analizė, dokumentų analizė, statistinių duomenų analizė bei teisės aktų analizė. Atlikus išsamią palyginamąją analizę ir išnagrinėjus skirtumus tarp VAS bei PMĮ galime teigti, kad išsikelta hipotezė pasitvirtino. Skirtumai tarp LR PMĮ bei VAS lemia apskaitos kaštų didėjimą. Atliktas tyrimas patvirtino, kad finansinę apskaitą ir mokesčių apskaičiavimą reglamentuojantys aktai nėra tarpusavyje suderinti, o tai turi įtakos finansinių ataskaitų teisingumui. Magistro... [toliau žr. visą tekstą] / The present topic is relevant because the majority of Lithuanian laws, regulations and accounting processes are focused only on the tax issue - the presence and absence of the tax liability and the correct calculation. Other than the legislation of accounting in Lithuania, Business Accounting Standards provides guidance, induces that actual costs incurred and earned income should be taken into consideration, which are the main objectives which reflects business and its future. Entities which have business in Lithuania must comply with the law governing the accounts, including Business Accounting Standards. Accounting professionals often faces with the differences between the Lithuanian income tax law and Business Accounting Standards, which increases their cost of accounting procedures and reduces the optimization of time spent for the accounting. Furthermore, these discrepancies also lead to possible corruption of the financial statements. The main objective is to analyze the main differences and discrepancies between the Lithuanian income tax law and Business Accounting Standards. Research methods - scientific articles and various comparative literature analysis, document analysis, statistical analysis and legislative analysis. After careful comparative analysis of the differences between the Lithuanian income tax law and Business Accounting Standards, we can conclude that hypothesis was confirmed as an investigation confirmed that governing legislations are not... [to full text]

Thesis (PhD)--Macquarie University, Graduate School of Management, 2004. / Bibliography: p. 210-272. / "December 2003". / Overview -- Literature review of intellectual capital reporting with a human capital focus -- Forces shaping intellectual capital reporting in Sri Lanka -- Reseach method -- Political economy of accounting reporting theory -- Hypothesis development and data interpretation -- Results of hypothesis testing --Interpretation of results -- Conclusions. / This study examines and explains the intellectual capital reporting (ICR) practices, with a human capital (HumC) focus, of firms located in a developing nation, Sri Lanka. The study ascertained the following: first, to what extent the industry groups, based on the number of shareholders, differ in their ICR practices; and second, to what extent firms in Sri Lanka differfrom counterparts in other nations in their ICR practices. -- The literature reviewed highlighted the voluntary nature and unregulated nvironment of ICR. It also underlined the inability of traditional accounting to recognise IC within its financial statements. This has lead to a plethora of non-uniform definitions of intellectual capital (IC) and ICR, and a wide range of theoretical frameworks available for IC. -- This thesis examined the top 30 firms by market capitalisation listed on the Colombo stock exchange in both 1998/1999 and 1999/2000. It reviewed their annual reports using content analysis to analyse the type and amount ofIC reported, and carried out 11 case study interviews with directors and senior executives to analyse the type and amount of IC managed within the firms. Using this data, this study tested the political economy of accounting (PEA) theory. The study collapsed the firms into four industry groups based on the number of areholders; this was done on the basis that the number of shareholders of a firm influences their ICR practice. -- The results indicate that, overall, there were distinct differences in ICR practice between industry groups. The industry groups were found to report similarly in relation to IC category. However, in relation to IC elements the industry groups were found to report differently, with some industry groups over reporting on certain elements which were not well managed and vice versa. The differences in ICR practices indicate that industry groups use ICR to mediate the agenda of debate between them and their economic, social and political constituents to maximise their capital reproduction. The study also indicates that differences exist in ICR practices between firms located in Sri Lanka and firms in other nations in relation to both IC categories and IC elements. These differences are attributed to the unique economic, social and political context of each country. / Mode of access: World Wide Web. / xvii, 383 p., ill

[Truncated abstract] A spate of sudden, high-profile corporate collapses has raised serious concerns over the degree to which managers are open and honest about poor financial performance. Corporate failures such as Enron, WorldCom and Tyco in the United States and One.tel and HIH in Australia have advanced the view that internal governance mechanisms and private managerial incentives systematically fail to ensure timely and reliable disclosure of bad news (e.g. Jensen, 2004). This thesis appraises the conventional view by investigating managers’ communications with the capital market during a period of sudden, poor financial performance. We study 74 firms that are listed on the Australian Stock Exchange [ASX], which experience an adverse earnings shock between 1994 and 1999. An adverse earnings shock is defined as a year of positive, increasing net income, followed by two contiguous years of negative or declining net income. The Australian setting for this study provides access to a richer database of investor communications than previously utilised in the literature, including management discussion and analysis, strategy disclosures, earnings and revenue forecasts, earnings preannouncements, business segment forecasts, dividend changes and share repurchases. Exploiting this extensive data set, we find that managers actually step up their investor communications activities around an adverse earnings shock. In the low litigation Australian setting, we are able to rule out litigation-avoidance incentives as a major explanatory factor. We investigate whether the increase in the volume of investor communications is aimed at mitigating information asymmetry, signalling a turnaround in financial performance or simply due to management “hype”

Thesis (MBA)--University of Stellenbosch, 2002. / ENGLISH ABSTRACT: Returns and the ability to statistically formulate the association between returns and other accounting variables have increased in significance to investors. Over the past three decades substantial effort in the subject-field of accounting research has been devoted to the definition of this association between earnings and firm values. The fundamental issue is the information content of earnings and the value thereof to investors. Usefulness, in the returns/prices context, can be defined as the R2 of the regression of returns/prices on earnings (Lev, 1989: 156). Empirical evidence consistently shows that earnings are a statistically significant explanatory variable. A natural extension aiming at improving the empirical results is to incorporate GAAP-related alternative information. One approach followed by numerous researchers is to decompose earnings into components, and show that the components provide more information than earnings alone. Another approach is to include additional variables such as working capital from operations and cash flow from operations (eFO) in the regression models. The empirical results generally showed that earnings components and other GAAP-related variables have explanatory powers. The improvements in the predictive capability (measured by R2) of these models were restricted. Lev (1989: 181 - 182) suggested an intrepid research direction that departs from GAAP by investigating the alternative definitions of earnings. Limited empirical studies on value-added to date have shown that it is a useful measure of performance. For example, Bao and Bao (1989) empirically demonstrated that value-added is positively associated with firm value in certain industries. The analysis employed, however, was the firm valuation analysis. Recently developed levels and changes analyses were not used. In 1998 Bao and Bao completed another study using earnings as a benchmark. Firm valuation analysis, levels analysis and changes analysis were all performed to evaluate the explanatory power of value-added. The results show that value-added is a significant explanatory variable and its explanatory power is higher than that of earnings. The results obtained in this research project indicate that in the South African context earnings is statistically the most explanatory variable. This is divergent from the findings obtained in other research performed in this area, where value-added was indicated as the statistically most significant variable. It does appear that the explanatory power of valueadded tends to increase over the review period. This can possibly be attributed to the relative novelty of value-added in South Africa as opposed to Europe and the USA. / AFRIKAANSE OPSOMMING: Opbrengste en die vermoë om die verhouding tussen aandeelpryse en rekeningkundige veranderlikes statisties te formuleer, wek toenemende belangstelling by beleggers. Oor die afgelope drie dekades het daar 'n noemenswaardige skuif in die fokus op die vakgebied van rekeningkundige navorsing plaasgevind. Aansienlik meer tyd word gespandeer om die verhouding tussen aandeelpryse en die waarde van firmas te kwantifiseer in statistiese modelle. Die onderliggende begrip vir die navorsing is die informasie-inhoud en die inherente waarde wat opbrengste vir beleggers lewer. Waarde, in die opbrengste/pryse konteks, kan as die R2 van die regressie van aandeelpryse teenoor opbrengste gedefinieer word (Lev, 1989: 156). Empiriese navorsing toon konstant aan dat verdienste 'n statistiese beduinde veranderlike is. Die logiese ontwikkeling gerig op die verbetering van die empiriese resultate is om alternatiewe GAAP veranderlikes te inkorporeer. Een benadering wat deur menige navorsers gevolg is, is om opbrengste in komponente te onderverdeel en sodoende te bewys dat die komponente meer informasie-inhoud verskaf as opbrengste in geheel. 'n Alternatiewe benadering is om addisionele veranderlikes soos bedryfskapitaal en kontantvloei in die regressie modelle in te sluit. In die algemeen toon die empiriese resultate dat die komponente van opbrengste en ander GAAP-verwante veranderlikes wel beskrywende moontlikhede het. Die verbetering in die statistiese vooruitskattings vermoë (gemeet deur R2) van hierdie modelle was wel beperk. Lev (1989: 181 - 182) het 'n radikale nuwe navorsings-benadering voorgestel wat afwyk van GAAP deur alternatiewe definisies van opbrengste te ondersoek. Tot op datum toon die beperkte hoeveelheid empiriese navorsing op toegevoegde waarde dat dit wel 'n noemenswaardige mate van opbrengste is. Byvoorbeeld, Bao en Bao (1989) het empiries bewys dat toegevoegde waarde positief geassosieer is met firma waarde in sekere industrieë. Slegs die firma valuasiemodel is gebruik om die analise uit te voer en nie die onlangs ontwikkelde vlakke en veranderingsanalises nie. In 1998 het Bao en Bao nog 'n studie onderneem met opbrengste as die maatstaf. Firma valuasie, vlakke analise en veranderingsanalise is alles toegepas om die beskrywende moontlikhede van toegevoegde waarde te ondersoek. Die resultate toon dat toegevoegde waarde 'n noemenswaardige beskrywende veranderlike is, meer so as opbrengste. Die resultate van hierdie studie projek toon dat in die Suid-Afrikaanse konteks, verdienste die mees beduidendste statistiese veranderlike is. Dit is teenstrydig met die bevindinge van ander navorsers, waar toegevoegde waarde statisties meer beduidend is. Dit wil wel voorkom asof toegevoegde waarde se statistiese informasie-inhoud toegeneem het oor die relevante periode. Dit kan moontlik toegeskryf word aan die relatiewe onlangse bekendstelling in toegevoegde waarde in Suid-Afrika in teenstelling met Europa en die VSA.

O gerenciamento de resultados, conforme definição da Comissão de Valores Mobiliários (CVM), órgão regulador do mercado de capitais brasileiro, é o julgamento arbitrário no processo de reportar as demonstrações financeiras, com o objetivo de influenciar ou manipular os números apresentados, ainda que dentro dos limites prescritos pela legislação contábil e fiscal. Esta tese teve como objetivo principal delinear o perfil das empresas brasileiras com maior propensão ao gerenciamento de resultados. Com este objetivo, foi investigado se existe um padrão de accruals discricionárias (proxy de gerenciamento adotada) entre categorias de variáveis qualitativas e quantitativas que representam os incentivos das empresas a praticar o gerenciamento. As variáveis analisadas incluíram indicadores econômicos, de mercado, medidas de concentração acionária e tamanho, características relacionadas à qualidade da governança, relacionamento com a auditoria, remuneração de executivos, captação de recursos em bolsa estrangeira e sanção do órgão regulador. A amostra analisada abrangeu empresas brasileiras de capital aberto, não financeiras, com ações negociadas na Bolsa de Valores de São Paulo (BOVESPA). O período de estudo foi 1997 a 2006. Os dados foram analisados através de técnicas univariadas e multivariadas. Verificou-se que maiores níveis de accruals podem ser associados a empresas com maior expectativa de crescimento, maior exposição ao risco e menor concentração acionária. Para as variáveis rentabilidade patrimonial, operacional, endividamento e rentabilidade do acionista, maiores valores de accruals foram associados tanto a menores como a maiores níveis destas variáveis. Encontrou-se que são mais propensas a praticar o gerenciamento as empresas não listadas nos segmentos especiais da Bovespa, que não apresentam programa de ADR, que têm plano de opções, que apresentam contratação de serviços não relacionados à auditoria junto ao auditor independente, com valor superior a 5% dos serviços de auditoria e que têm parecer de auditoria com ressalva. Adicionalmente, foi investigado o perfil das empresas brasileiras solicitadas a republicar suas demonstrações financeiras (DF) pela CVM. Estas empresas, de acordo com pesquisas em gerenciamento, podem ser tomadas como intencionalmente envolvidas em manipulação. Observou-se que, em relação às empresas não solicitadas a republicar suas DF, as empresas que foram objeto desta solicitação apresentaram maior endividamento, menor liquidez contábil, menor rentabilidade patrimonial, maior (quando medida pela margem de ebitda) e menor (quando medida pelo retorno sobre as vendas) rentabilidade operacional, menor rentabilidade para o acionista, menor exposição ao risco, menor expectativa de crescimento, maior concentração acionária, menor volatilidade dos retornos das ações e menores accruals discricionárias. No exercício para o qual o refazimento foi solicitado, a maioria não era listada nos segmentos especiais da Bovespa, não apresentava programas de ADR, não tinha plano de opções, foi auditada por Big Four e obteve parecer sem ressalva do auditor. / Earnings management, as the brazilian capital market regulator defines, is the arbitrary judgement in the financial statements reporting, with the goal to influence or manipulate the accounting numbers, even if it remains between the limits of tax and accounting legislation. The main goal of this work was to investigate the profile of the brazilian firms with more incentives to practice the earnings management. With this goal, it was investigated if there is a pattern of discretionary accruals between categories of quantitative and qualitative variables that represent the incentives to practice earnings management. It was investigated if there is relation between earnings mangament and levels of accounting and market based measures, ownership concentration and size. Aditionally it was investigated if the governance quality, the relationship with auditors, the executive compensation, the existence of ADR programs and restated financial statements influences the earnings management practice. The sample analised was non-financial brazilian public traded companies, with stocks traded in the São Paulo Stock Exchange (Bovespa). The investigation period was from 1997 to 2006. Univariate and multivariate analysis was applied to the data. It was found that higher accruals levels can be associated to companies with higher growth expectation, higher risk exposure and lower ownership concentration. It was found that companies with both higher and lower levels of operating profitability, equity profitability, stockholder profitability and debt have higher accruals levels. Companies not listed in the governance levels of Bovespa, without ADR programs, with option plans, with non-relating auditing contracts with their auditors and with qualifed opinion have more probability to practice the earnings management. It was also investigated the restated brazilian firms profile. This companies, according to earnings management research, are intentionally involved in manipulation. It was found that this companies, related to the not restated firms, have higher debt levels, lower liquidity, lower equity profitability, higher and lower operating profitability, lower stockholder profitability, lower risk exposure, lower growth expectation, higher ownership concentration and lower discretionary accruals. The most of them wasn´t listed in the Bovespa governance levels, don’t have ADR programs, option plans, was audited by Big Four and had unqualified opinion in the time of the restated.

Economic globalization has led to an international convergence of standards, to the extent that, in recent decades, the International Financial Reporting Standards (IFRS) have become the most used accounting model worldwide, as it has for countries on which this descriptive research is based. This document is the first stage of the research, which main objective is to show the evolution and current characteristics of the accounting model set by the IFRS in Latin America, Spain and Portugal. This is part of the convergence process of worldwide accounting.To this end, this study consists of four parts. In the first one, the process of international accounting harmonization is described in general terms. Meanwhile, in the following paragraphs, this study shows the characteristics and evolution of local accounting standards in Spain, Peru and Argentina, until adopting IFRS or, if it was the case, adopting their standards to these provisions. Finally, in the analysis of each country, there are final thoughts on the process of convergence of the accounting model set by IFRS. / La globalización económica ha llevado a la búsqueda de convergencia con estándares internacionales, al punto que las Normas Internacionales de Información Financiera (NIIF) se han convertido en las últimas décadas en el modelo contable de mayor aplicación en todo el mundo, tal como es el caso de los países sobre los cuales se basa esta investigación, de carácter descriptivo. Este documento es el primer avance de una investigación cuyo objetivo principal es presentar la evolución y el estado actual de la adopción del modelo contable de las NIIF en los países de Iberoamérica, España y Portugal, como parte del proceso de convergencia contable que se ha presentado a nivel mundial.Para tal efecto, este estudio se compone de cuatro partes. En la primera de ellas se describe, en forma general, el proceso de armonización contable internacional. Mientras, en los apartados siguientes, se presenta la descripción y evolución de la normatividad contable local de España, Perú y Argentina, hasta llegar al proceso de adopción de las NIIF o, en su caso, de adaptación de su normativa a estas disposiciones. Finalmente, en el análisis de la experiencia de cada país, seincluyen unas breves reflexiones finales sobre el proceso de convergencia hacia el modelo contable de las NIIF. / A globalização econômica levou a procurar uma convergência internacional das normas, na medida em que, nas últimas décadas, as Normas Internacionais de Relatório Financeiro (IFRS) tornaram-se o modelo de contabilidade mais utilizado em todo o mundo, como é o para os países em que a presente pesquisa descritiva está baseada. Este documento é o primeiro estágio da pesquisa, cujo objetivo principal é apresentar a evolução e situação atual do modelo de contabilidade baseado no IFRS na América Latina, Espanha e Portugal, como parte do processo de convergência contábil em todo o mundo.Para este fim, o estudo consiste em quatro partes. Na primeira, o processo de harmonização contábil em nível internacional é descrito em termos gerais. Enquanto isso, nos parágrafos seguintes, o estudo apresenta a descrição e evolução das normas contábeis em Espanha, Peru e Argentina, até o processo de adoção de IFRS, ou, a adoção de suas normas a estas disposições. Por fim, uma análise da experiência de cada país, e algumas considerações finais sobre o processo deconvergência para o modelo de contabilidade, IFRS.

[pt] O presente trabalho foi elaborado tendo em vista três objetivos: apresentar as principais dificuldades encontradas na implementação das primeiras demonstrações financeiras de acordo com as normas internacionais de contabilidade (IFRS); apresentar as principais disposições da Interpretação IFRIC 12, que tem por objetivo orientar a contabilização dos contratos de concessões pelas empresas concessionárias de serviços públicos; e discutir os possíveis impactos de sua adoção nas empresas prestadoras de serviço telefônico fixo comutado (STFC). Trata-se de uma pesquisa de finalidade exploratória, com abordagem teórica e qualitativa, com base em revisão de documentos e material bibliográfico, além de questionários e entrevistas para uma amostra reduzida de potenciais agentes impactados pela interpretação da IFRIC 12. A IFRIC 12 detalha o tratamento contábil dos direitos e deveres da concessionária sobre a infraestrutura objeto do contrato de concessão, do reconhecimento e mensuração das operações vinculadas a esses contratos que alteram significativamente a forma de contabilização utilizada pela legislação societária brasileira até então. Os principais impactos da adoção da IFRIC 12 pelas empresas concessionárias de STFC que atuam no Brasil serão: reclassificação do Ativo imobilizado utilizado para a prestação do STFC para ativo intangível e ativo financeiro, em virtude da norma não permitir a contabilização dessa infraestrutura como Ativo imobilizado das concessionárias, e modificações no reconhecimento de receitas vinculadas à esses contratos. De acordo com os resultados obtidos, o assunto ainda é polêmico e não há uma uniformidade entre os agentes envolvidos sobre sua aplicabilidade ou não às empresas prestadoras de STFC brasileiras, apesar da sua definição ser imperativa para as demonstrações financeiras do exercício findo em 31 de dezembro de 2010 que devem ser apresentadas à Comissão de Valores Mobiliários (CVM) até 31 de março de 2011. / [en] This research was developed based on three purposes: discuss the main difficulties encountered in implementing the first financial statements in accordance with the International Financial Reporting Standards (IFRS); present the main provisions of the Interpretation of IFRIC 12, which is intended to guide accounting of concession contracts by concessionaires of public services; and discuss the possible impact of its adoption in the companies that provide switched fixed telephone services (STFC). This is an exploratory, qualitative and theoretical study, based on review of documents and literature, followed by questionnaires and interviews with a small sample of organizations impacted by the adoption of this regulamentation, as also experts in this area, like university professors. IFRIC 12 details the accounting treatment of the rights and duties of infrastructure that is the object of the concession contract, the recognition and measurement of operations related to those contracts which significantly change the accounting methods used by Brazilian Corporate Law until then. The main impacts of the adoption of IFRIC 12 by the concessionaires of STFC companies operating in Brazil will be: reclassification of Property, Plant and Equipment used to provide fixed telephone services to Intangible Assets and Financial Assets, since this standard does not allow that the infrastructure related to the concession contract to be recognized as Property, Plant and Equipment, and changes in revenue recognition related to these contracts. According to the results obtained, this subject is still controversial and there is no uniformity among stakeholders about its applicability or not by the Brazilian Companies that provide STFC, although its definition is mandatory for financial statements for the year ending 31 December, 2010, as it must be submitted to the Brazilian Securities Commission (CVM) by March 31, 2011.