The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare accounts in accordance with IAS for accounting periods beginning on or after 1 January 2005. We look at the texts of the mentioned regulation in several EU languages in order to identify changes regarding the designations of individual items of financial state-ments compared with the traditional terms and to find out whether the changes found differ from language to language. Then we choose the frequently used accounting term property, plant and equipment and compare financial statements published by large companies over a four-year period beginning in 2004 to find out whether there are changes in terminology in the year 2005, i.e. when listed companies were first re-quired to prepare their financial statements in accordance with IAS. / Series: WU Online Papers in International Business Communication Series Two: Business and Economic Terminology

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / A globalização econômica tem provocado transformações na base produtiva da economia mundial, estimulando a aceleração do processo de internacionalização de empresas. Esse processo estimula variados processos de convergência e interdependência. Também na área contábil, a internacionalização dos fluxos comerciais financeiros e tecnológicos expande a oportunidade de investimentos estrangeiros, o que, por sua vez gera a demanda por uma linguagem mais universal para as demonstrações financeiras. Nesse contexto, a educação superior em Contabilidade parece desempenhar papel fundamental para a construção de novas competências e de uma nova cultura que contribua para operacionalizar a convergência internacional de procedimentos contábeis. O presente trabalho pretendeu, assim, avaliar por meio da percepção dos operadores do ensino superior em Contábeis, o nível de adequação dos cursos de graduação diante das novas competências demandadas por um mercado de trabalho em processo de internacionalização. Para tanto, foi realizada uma revisão da literatura sobre globalização e internacionalização, convergência e harmonização, mecanismos de disseminação de normas internacionais, e ainda sobre demandas por competências específicas para a nova realidade de normas internacionais. Também foi aplicado questionário junto a professores e gestores de 10 cursos de graduação em Contábeis do município do Rio de Janeiro, procurando sistematizar a percepção sobre a formação e desenvolvimento de competências relacionadas a um mercado orientado por normas internacionais. Os resultados principais apontam para uma situação onde, apesar de avaliada como positiva e irreversível, e apesar dos professores se considerarem bem preparados para tratar o tema, a problemática das normas internacionais não é incorporada no cotidiano dos cursos de graduação. / The globalization economic has been promoted transformations in the world production economy base and stimulating acceleration in the internationalization process in companies. This process has requested many actions in the convergence and interdependency. The same happens in the account area, the internationalization of flows from comercial, finance and technology expand the opportunity from external investments, which demands a universal language at finance statement. In this context, the higher education in Accountability shows important place for building new competences and new cultures that cooperate for operationalize the international convergence in procedures account. The present work intended to evaluate, by perception of operators from higher education in Accountability, the level of adjustment of undergraduate course due new competences demanded by a work market in internationalization process. For this reason, a revision in the literature about globalization and internationalization, convergence and harmonization, ways of dissemination of international standards has been done, and over more, there are demands by competences for the new reality in international standards. In this work there is a questionnaire that was answered by teachers and managers from ten courses in Accountability of Rio de Janeiro city, in order to looking for systematizing the perception about the formation and development of competences related to the market oriented by international standards. The main results show a situation where, although evaluated like positive and irreversible, and even though teachers think that they are well prepared to discuss this subject in classroom, the problematic of international standards has not been inserted in the quotidian of undergraduate course.

Motivados pelo objetivo de maior transparência nas informações contábeis, redução dos custos tanto de capital quanto de adequação das demonstrações financeiras para outro conjunto de normas e atração de investimentos internacionais, o FASB e o IASB assinaram, em 2002, um memorando de entendimentos, no qual as entidades se comprometiam a desenvolver conjuntamente normas contábeis de alta qualidade que pudessem ser usadas no ambiente doméstico e internacional. Em novembro de 2006 foi publicada, como uma das atividades desse projeto, uma norma sobre a divulgação de informações por segmento, a IFRS 8. Tal publicação instigou uma discussão sobre o grau de interação que deveria ou não existir entre os critérios e normas contábeis que envolvem o processo de divulgação de informações contábeis para usuários externos, englobados pela contabilidade financeira, e os critérios e práticas utilizados para o processo de tomada de decisões dos gestores, acolhidos pela contabilidade gerencial. Há a orientação, nessa norma, para a divulgação de informações utilizando-se os critérios e métricas da contabilidade gerencial para ambos os públicos, interno e externo. Nesse sentido, este trabalho procurou analisar, dentro de um contexto de implementação da IFRS 8, a seguinte questão: Qual é o efeito da vinculação da contabilidade financeira à contabilidade gerencial na qualidade das informações financeiras e no nível de disclosure? Para isso, foram realizadas 17 entrevistas semiestruturadas com representantes dos principais grupos de stakeholders afetados pela publicação de uma norma internacional: preparadores, auditores, analistas de demonstrações financeiras e acadêmicos, no período de setembro e outubro de 2008. As entrevistas foram analisadas utilizando-se a estratégia de pesquisa denominada Grounded Theory e um software para pesquisas qualitativas, ATLAS/ti. Diante de uma realidade subjetiva, criada pela interação dos entrevistados, concluiu-se que o fornecimento de informações gerenciais, desde que conciliadas com a contabilidade financeira, promove um maior nível de disclosure e possibilita melhorias nas decisões econômicas e na capacidade de projeções, aumento no poder de negociação da empresa e uniformidade de práticas com os seus diferentes públicos. A divulgação de informações por segmentos, baseados em critérios gerenciais, exige, entretanto, um aumento de trabalho para elaboração, divulgação e auditoria, além de esbarrar em questões ligadas à confidencialidade da informação, dificuldade de análise e perda de comparabilidade. Este estudo contribui com a atual discussão sobre o processo de convergência contábil internacional, transparência e grau de divulgação de informações contábeis, além de cooperar com o debate dos conceitos que estão por trás da união entre contabilidade gerencial e societária. / Driven by the objetive of increased transparency in financial information, reduced costs both of capital as well as of adapting financial statements to a new set of standards - as well as by the attraction of international investments, FASB and IASB signed a memorandum of understanding, in 2002, according to which the entities agreed to work together to develop high quality accounting standards that could be applied to national and international settings. In November 2006, IFRS 8, a standard concerning the disclosure of information per segment, was issued as part of this project. This event led to a discussion about the level of interaction that should exist - or not - amongst the accounting criteria and standards that govern the process of disclosing accounting information to external users, served by financial accounting, and the criteria and practices used in the decision-making process employed by managers, served by management accounting. This standard supports the disclosure of information using the management accounting criteria and metrics for both internal and external users. In that sense, this paper aimed to analyze, within the context of the IFRS 8 implementation, the following question: What effect does integrating financial accounting into management accounting have upon the information quality and disclosure level? To that end, 17 semi-structured interviews were conducted with representatives of the main groups of stakeholders affected by the introduction of an international standard: preparers, auditors and analysts of financial statements and academics, between September and October 2008. The interviews were conducted using a research strategy named Grounded Theory, along with the ATLAS/ti software for qualitative research. Dealing with a subjective reality created by the interaction among the interviewees, the study concluded that providing management information, as long as conciliated with the financial accounting, promotes a greater disclosure level, improving economic decisions and forecasting capacity, increasing the company\'s negotiation power and consistency of practices with different publics. Notwithstanding, disclosing information per segment, based on management criteria, requires more preparation, issuance and auditing efforts, in addition to confronting issues such as information confidentiality, difficulty in analysis and loss of comparability. This study contributes to the current discussion about the process of international accounting convergence, transparency and disclosure level of financial information. It also adds to the debate surrounding the concepts behind the integration of management and financial accounting.

No abstract available. Copyright / Dissertation (MCom)--University of Pretoria, 2011. / Accounting / unrestricted

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-07-28T14:26:41Z No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) Marina Fodelis Jerônimo de Oliveira - PPGCC 2016.pdf: 1141389 bytes, checksum: 808333f4486b559a410fa36ba0ae7ec0 (MD5) / Made available in DSpace on 2017-07-28T14:26:41Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) Marina Fodelis Jerônimo de Oliveira - PPGCC 2016.pdf: 1141389 bytes, checksum: 808333f4486b559a410fa36ba0ae7ec0 (MD5) Previous issue date: 2016-02-18 / FACEPE / O objetivo deste estudo foi verificar qual o estágio de adequação das empresas de saneamento do Nordeste relativo às especificidades presentes na CPC 37, ICPC 01 e OCPC05 analisando assim, o processo de convergência às normas internacionais de contabilidade. A abordagem adotada para a execução do estudo será qualitativa e a estratégia de pesquisa escolhida situouse num estudo exploratório. A coleta de informações necessárias à elaboração do estudo foi realizada a partir das empresas de saneamento básico Nordestinas vinculadas a AESBE. A coleta de informações necessárias à elaboração do estudo foi realizada por meio do preenchimento e aplicação de 2 tipos de questionários, junto aos contadores das empresas de saneamento do nordeste (etapa 1), e também através da análise dos registros em arquivos, ou seja, as Demonstrações Contábeis das referidas companhias (etapa 2). Com o intuito de responder como está o panorama das empresas de saneamento do Nordeste no se refere a adequação às Normas Internacionais de Contabilidade, mais especificamente a CPC 37, ICPC 01 e OCPC 05, observou-se como panorama que, através dos 18 questionários analisados dentre as 09 empresas de saneamento do Nordeste, 03 empresas concluíram seu processo de adesão às normas internacionais de contabilidade, 02 empresas ainda estão neste processo de convergência às normas internacionais e 03 empresas nem sequer iniciaram os procedimentos requeridos pelas normas técnicas para a adesão aos padrões internacionais. Além disso, verificou-se também que 01 empresa, apesar de afirmar já ter aderido 100% às normas internacionais, não cumpre o que preconiza a CPC 37, assim como as demais normas técnicas, ICPC 01 e OCPC 05. Adicionalmente, ressalta-se que apesar de ser um processo obrigatório desde 2010, apenas 33% das empresas cumpriram com os itens obrigatórios requeridos pelas normas técnicas aqui estudadas e podem ser consideradas como convergidas aos padrões internacionais de contabilidade, uma porcentagem pequena quando leva-se em consideração a margem de 5 a 7 anos concedidos para sua adoção. / The objective of this study was to verify the suitability stage of Northeast sanitation companies on the specificities present in CPC 37 ICPC 01 and OCPC05 analyzing thus the process of convergence with international accounting standards. The approach adopted for the implementation of the study is qualitative and research strategy chosen stood an exploratory study. The collection of information necessary for the preparation of the study was conducted from sanitation companies Northeastern linked to AESBE. The collection of information necessary for the preparation of the study was carried out by filling and application of two types of questionnaires, together with accountants of Northeast sanitation companies (step 1), and also by analyzing the records in files, ie, the financial statements of these companies (step 2). In order to respond as is the landscape of Northeast sanitation companies in regard to adaptation to international accounting standards, specifically the CPC 37 ICPC 01 and OCPC 05, was observed as panorama that through the 18 questionnaires analyzed among the 09 water companies in the Northeast, 03 companies completed their international commitment to standards accounting process, 02 companies are still in the process of convergence with international standards and 03 companies do not even begun the procedures required by the technical standards for adherence to standards International. In addition, also found that 01 company, despite claiming they have already joined 100% to international standards, does not meet that calls for the CPC 37, as well as other technical standards, ICPC 01 and OCPC 05. Additionally, it is noteworthy that despite being a mandatory process since 2010, only 33% of the companies complied with the mandatory items required by the technical standards studied here and can be considered to be converged to International Financial Reporting standards, a small percentage when taking into account the margin of 5 to 7 years granted for adoption.

Bachelor´s thesis deals with the developments of fair value measurements rules and presentation of major changes in this field. The main objective is the international accounting standard IFRS 13 – Fair Value Measurement and its application in specific company. The analysis of long-term tangible assets is the cork of the work. A point is to show the revaluation impacts, eventually a reduction in the value of that asset in the financial statements. Subsequently, there are displayed risks to users of financial statements resulting from accounting information.

The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences between accounting in different accounting systems are discussed, namely the impact of differences on selected indicators of financial analysis.

This master thesis is adverting a leasing problematic form view of accounting and taxation. Because the Czech Republic is the part of European Union this master thesis includes theory of leasing according to International accounting standards IAS/IFRS. Principally in the leasing sector is appearing the difference from the Czech accounting system. The diversity of leasing theory is shown here as an example where leasing is displayed from the basic its forms to the developed system according to IAS/IFRS.

This study explores how the Egyptian socioeconomic factors impacted the implementation of International Accounting Standards (IASs) in Egypt. Prior research concluded that developing nations have special needs when it comes to accounting and financial reporting and recommended nation-specific analysis. The author adapts Gray's (1988) model, which connects Hofstede's cultural dimensions with accounting practice, to fit the Egyptian environment.

El siguiente trabajo de investigación busca establecer el impacto que genera la aplicación de la Norma Internacional de Contabilidad 19: “Beneficios a los empleados” en las empresas del sector transporte terrestre de Lima Este en el periodo 2018, ya que, si no se refleja de forma correcta en los Estados Financieros, los usuarios podrían tomar decisiones erradas. El objetivo principal es determinar el impacto en la rentabilidad de la NIC 19: “Beneficios de los empleados” en las empresas del sector transporte terrestre de Lima Este en el periodo 2018 y de acuerdo con la norma, estos beneficios se clasifican en: beneficios a corto plazo, largo plazo y por terminación. Para lograr este objetivo, la investigación se desarrolla en cinco partes: en el capítulo I, se investiga el marco teórico y los tipos de beneficios. En el capítulo II, se aborda la problemática de la investigación, objetivos, hipótesis, limitaciones y parámetros. En el capítulo III, se analiza el tipo de metodología de investigación y se determina el tamaño de muestra. En el capítulo IV, se desarrollan las entrevistas a expertos en NIC 19 y en administración de empresas del sector transporte terrestre; también se analiza las encuestas a empresas de transporte terrestre de Lima Este. Adicionalmente, se realizará un caso práctico donde se explicará de qué forma los beneficios a los empleados impactan en la rentabilidad de las empresas. Finalmente, en el capítulo V, se analizan los resultados y se detallan las conclusiones y recomendaciones de la investigación realizada. / The following research work seeks to investigate the impact generated by the application of International Accounting Standard 19: “Employee benefits” in companies of the land transport sector in East Lima in the period of 2018. Because if not reflected correctly in the Financial Statements, users of such financial statements may make erroneous decisions. The main objective is to determine the impact on profitability of IAS 19: employee benefits of companies in the Eastern Lima land transport sector for the 2018 period and according to IAS 19, these benefits are classified: short-term, long-term and termination benefits for employees in Peru. In this way, the research was developed in five parts: In Chapter I, the theoretical issues that support the approach and the types of benefits that we will investigate. In Chapter II, we will address the research issues, objectives, hypotheses, limitations and parameters. Then in Chapter III, we will discuss the type of Research methodology and determine the sample size for a mixed research type analysis. In Chapter IV, interviews with the experts of IAS 19 and the transport sector will be developed; surveys to 12 land transport companies in East Lima will also be conducted; in addition, a case study will be carried out, explaining how employee benefits impact the companies profitability. Finally, in chapter V, the results will be analyzed, conclusions and recommendations will be made for the research carried out. / Tesis