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公司治理特質與內部稽核對財務報導可靠性貢獻之關聯性研究林高賦 Unknown Date (has links)
本研究以台灣上市、上櫃及興櫃公司為研究對象,利用問卷發放的方式,探討我國企業公司治理特質與內部稽核對財務報導可靠性貢獻之關係,並調查我國內部稽核之現況,以及內部稽核人員與外部查核人員之互動情形。本研究之實證結果顯示:(1)「公開發行公司建立內部控制制度處理準則」於2005年修訂,規定內部稽核單位應直接隸屬於董事會之後,內部稽核人員普遍認為其地位與獨立性有明顯提升。但我國企業內部稽核規模仍偏低,以1~2人為主;(2)監察人(或審計委員會)複核內部稽核工作之範疇、內部稽核之規模、內部稽核人員與外部查核人員之互動情形等,與內部稽核對財務報導可靠性之貢獻度呈顯著正相關
;以及(3)針對內部稽核人員與外部查核人員之互動情形(包含工作協調、溝通、外部查核使用內部稽核結果之程度),內部稽核人員的認知普遍優於外部查核人員的認知。 / This paper examines the relationship between corporate governance characteristics and internal auditors’ assessments of their contributions to financial reporting reliability. This study also investigates the current status of internal auditing in Taiwan and the interaction between internal auditors and external auditors. Our results show that (1) since the applicable laws require that the internal audit department must report directly to the board of directors, internal auditors’ independence and position in their companies have improved significantly. However, the number of internal auditors in most companies is still low; (2) the extent to which the supervisors (or audit committee members) review internal audit results, the total numbers of staff in an internal audit department, and the relationship between internal and external auditors are positively related to internal auditors’ contribution to a firm’s financial reporting reliability; and (3) in general, internal auditors’ perceptions of their interactions with external auditors is better than those of external auditors.
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HARMONIZACE ÚČETNICTVÍ SE ZAMĚŘENÍM NA PROCES KONVERGENCE IFRS A U. S. GAAP / Harmonization of accounting and financial reporting focussed on convergence process between IFRS and US GAAPVlčková, Zuzana January 2010 (has links)
This thesis explains the main purposes and aims of the convergence process between International Financial Reporting Standards and the American Generally Accepted Accounting Prinicples in a join projects between IASB (International Accounting Standards Board) and FASB (Financial Accounting Standard Board). In respect of the join projects, two are described. These are: "Revenue recognition" and "Presentation of financial statements". A major part of the financial statement element is the draft of statement of comprehensive income. Readers of this thesis will find included information about IFRS conceptual framework and in addition details of its planned replacement, which comes from convergence process.
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Regulace účetního výkaznictví ve Švýcarsku / The Regulation of Financial Reporting in SwitzerlandHelus, Petr January 2010 (has links)
The paper deals with the problems of financial reporting in Switzerland. In the introduction, the reader gets the idea of the concept of regulation which is structured in two levels. Both of them are focused on more deeply in the following chapters. The first chapter analyses the regulation included in the "Commercial Code" (Obligationenrecht). Furthermore, the framework of the current Swiss commercial-law and the regulation of auditing are addressed. The second chapter focuses on the regulation based on the Swiss generally accepted accounting principles (Swiss GAAP FER), including their Conceptual Framework. The third chapter is dedicated to examples of financial reporting according to Swiss GAAP FER (presentation of financial statements, provisions).
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Rozšířené využití IFRS v České republice / Extended use of IFRS in Czech RepublicJuříček, Tomáš January 2010 (has links)
The thesis is focused on differences of Czech accounting legislation and International Financial Reporting Standards. The reason of selection the theme is a continual confrontation between these two concepts, that I meet since study period till current practise. In the first phase of this work is my attempt to describe the structure of creation and functioning of the rules. The next phase of the thesis reveals the use of IFRS in the Czech Republic before 1 January 2011.Subsequently describes an amendment to the Accounting Act, which since January 2011, extends the application of IFRS. Following the changes is an attempt to describe an approach to the financial statements under IFRS. This also includes the anticipated development of the rules in the future. Thesis should give a comprehensive view on the reporting of financial information under IFRS.
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Dlouhodobý hmotný majetek dle IAS/IFRS a českých předpisů/Fixed Assets according to IAS/IFRS and Czech Legislation / Fixed Assets according to IAS/IFRS and Czech LegislationSladká, Ludmila January 2009 (has links)
Diploma paper deals with questions of the tangible assets. The first chapter contains determination of the tangible assets and its measurement in term of generally accepted acccounting principles and analyses the depreciation policies. The second chapter focus on the tangible assets in term of International financial reporting standards (IAS/IFRS) especially according to IAS 16 Property, plants and equipment and IFRS 5 Non-current assets held for sale and discontinued operations. The third chapter defines the tangible assets according to Czech legislation. Part of my paper consists of a questionnaire focused on depreciation intangible and tangible assets in Czech Republic and using taxes depreciation in the accounting.
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Nível de aderência das sociedades por ações às normas IFRS no reconhecimento de debêntures conversíveis emitidas em ofertas públicas no período 2009 a 2017 / Public companies degree of adherence to the IFRS rules in recognition of convertible bonds issued in offerings from 2009 to 2017Soares, Osvaldo Alves 16 August 2018 (has links)
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Previous issue date: 2018-08-16 / Pontifícia Universidade Católica de São Paulo - PUCSP / The capital market has developed a variety of instruments to supply companies with financial resources; however, it has been proved difficult to distinguish them as equity or liability instruments. Known as financial instruments, they are contracts that generate financial asset to a company and financial liability or equity to another. Among such instruments are the so-called compound instruments, such as the convertible bonds, which combine an equity component to a liability component.
The present study aims at answering the following research question: what is the degree of adherence of Brazilian public companies to the IFRS rules in their recognition of convertible bonds issued in the period between 2009 and 2017? To answer this question the work is divided into three chapters dedicated to presenting, respectively, the theoretical framework of the study, the methodological procedures followed, and the analysis and interpretation of the data collected.
The work follows a qualitative approach, and is both exploratory and descriptive in nature. Methodological procedures include three main stages: analysis of initial recognition of convertible bonds; elaboration of a checklist of the recognition forms used; and the evaluation of the companies’s degree of adherence to the IFRS norms.
Six convertible bond issues were identified, and the companies differed in their way of recognizing the bonds. Only one of the issuers correctly identified the financial instrument issued, and none of them recognized it in accordance with the IFRS norms or CVM determinations. It can be concluded that the degree of adherence of companies to the IFRS norms in the recognition of convertible bonds was very low.
Despite the fact IFRS set accounting rules for the classification and measurement of compound financial instruments, and despite CVM’s incisive action towards the observation of such rules, the analysis carried out in this work revealed that most of the companies, five out of six, completely ignored the rules in their accounting practices, choosing only to recognize the issuance of equity or liability instruments without complying with measurement and recognition requirements / O mercado financeiro desenvolveu vários instrumentos para prover recursos às companhias, instrumentos esses que tornaram indistinguível a fronteira entre passivo e patrimônio. Denominados instrumentos financeiros, são contratos que geram ativos financeiros para uma entidade e passivos financeiros ou instrumentos patrimoniais para outra. Um desses são os instrumentos compostos, como debêntures conversíveis, com componentes de passivo e de patrimônio líquido.
Neste estudo formulou-se o seguinte problema de pesquisa: qual foi o nível de aderência das sociedades por ações às normas IFRS no reconhecimento de debêntures conversíveis, emitidas no período 2009 a 2017?
A resposta é apresentada em três capítulos, denominados fundamentação teórica, metodologia de pesquisa e análise dos resultados da pesquisa.
A pesquisa adotou o enfoque qualitativo com alcance exploratório e descritivo. A metodologia desenvolveu-se em três estágios: análise do reconhecimento inicial das debêntures, elaboração do roteiro de análise das formas de reconhecimento utilizadas, e avaliação da aderência do reconhecimento inicial às normas IFRS.
Identificou-se seis emissões a serem avaliadas e nelas as formas de reconhecimento foram todas diferentes umas das outras. Avaliou-se que apenas uma emissora identificou corretamente o instrumento financeiro emitido mas nenhuma o reconheceu em conformidade às normas IFRS e às determinações da CVM. Conclui-se que foi muito baixo o nível de aderência às normas IFRS no reconhecimento inicial de debêntures conversíveis.
A despeito de o IFRS estabelecer normas específicas para o reconhecimento inicial de instrumentos financeiros compostos, e apesar da atuação incisiva da CVM para que essas normas sejam observadas, a análise realizada mostrou que a maioria, cinco em seis companhias, nem tentou aplicar a norma na sua contabilização, preferindo apenas reconhecer a emissão totalmente como instrumento patrimonial ou como passivo, sem observar as exigências de mensuração e reconhecimento separados de cada componente do instrumento
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The quality of corporate environmental reporting (CER) : theory and practiceEakpisankit, Araya January 2012 (has links)
Due to the fact that corporate environmental reporting (CER) is largely voluntary and unregulated, practice has evolved in the absence of a meaningful conceptual framework. This lack of a normative theory stating what should be the content of CER as well as the methods for measuring reported information being largely volumetric or content based, is advanced as a major limitation in the existing literature. In this study, the wellestablished conceptual frameworks for financial reporting are adapted as the basis for a CER conceptual framework in which four characteristics of CER indicate its quality. Empirical methods for the measurement of such characteristics are also adapted from the financial reporting literature. The main aim of this research is to use the adapted framework to examine the extent of variation in the quality of CER and then to test its applicability to the key motivational theories. The empirical work involves a panel of US and UK firms over a two-year period. This allows cross-sectional comparison to be made between different financial accounting regimes (rules- vs. principles-based) as well as permits examination of the development of CER over time. Further, the empirical work is extended to investigate the interrelationship between the financial and environmental performance of a firm. Evidence in support of the legitimacy and institutional theory explanations for disclosure motivations is comprehensively found through the measures of the qualitative characteristics identified. That is, the use of a novel CER framework based on financial reporting quality here enables a more robust understanding of the reporting behaviours than previous work. Moreover, evidence for CER variation owing to the differences in financial reporting regimes is found and thus, it is reasonable to assert that the culture of financial reporting, to some extent, informs the nature of voluntary non-financial reporting. However, perhaps owing to the short time frame of the investigation, evidence of financial rewards from being environmentally effective or through providing CER is not found. The findings from this research will be of interest to preparers and users of corporate environmental reports as well as to policymakers, particularly in terms of enabling them to assess the quality of reporting and its level of fit with their expectations. Moreover, they also shed light on the link between environmental performance, as manifested in carbon emissions, and what is reported.
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Impacto da adoção do IFRS na avaliação das empresas brasileirasGuimarães, Israel Efraim 19 September 2016 (has links)
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Previous issue date: 2016-09-19 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The economic environment, after several changes and global impact with advent of technology
and expansion of communications currently, has required from companies a universal financial
language. It has known as international accounting standards, also called IFRS - (International
Financial Reporting Standards). In Brazil, that deployment has begun in 2007, with the
publication of specific law called “Brazilian Accounting Harmonization with International
Financial Reporting Standards”, which has changed the structure that law have used by
companies and stock market's corporations. The first studies have shown greater transparency
and quality of financial statements, since it had adhered to fair value accounting to set
accountability values. This research has been motivated by the topicality and importance of the
issue harmonization of IFRS around the world and value-based on accounting management like
best practices. The first tested hypotheses have been shown (i) the adoption of IFRS haven’t
affected the book value substantially and the Market Value of Companies (VME). In addition,
(ii) there hasn’t changed significant statistically at Free Cash Flow (FCF) and on EBITDA’s
companies that have been adopted IFRS rules. This study has conducted with the companies
listed on Brazilian stock markets (also called BM&FBOVESPA), taking as sample 123
companies that have the basic requirements for research during the years 2004-2014, totaling
1,353 observations. The ANOVA test and regression models for panel data have been used.
The main findings in the survey have shown that the VPC and FCL have been affected by the
implementation of IFRS and the VME. On the other hand, EBITDA haven’t suffered impacts
in isolation from the international standard, and that the distance between the VME and VPC
have reduced with the implementation of IFRS. This study has conducted with the companies
listed on the Brazilian stock market. It has gotten 123 companies sample that have basic
requirements for research during the years 2004-2014, totaling 1,353 observations. It has used
ANOVA test regression model and data panel statistics way. The main conclusions in the
survey have shown equity value of companies and EVA indicator; thus, FCF have affected by
the implementation of IFRS. On the other hand, MV, MVA® and EBITDA haven’t impacted
isolation from the international standard. Finally, the distance between the MV and equity value
of companies have reduced with the implementation of IFRS / O cenário econômico, após diversas mudanças e impactos globais, com advento da tecnologia
e ampliação de comunicação, exige atualmente das empresas uma linguagem financeira
universal, conhecida como normas internacionais de contabilidade, ou melhor, o padrão IFRS
– International Financial Reporting Standards. No Brasil, essa implantação se iniciou no ano de
2007, com a divulgação da lei nº 11.638, que alterou a estrutura da Lei das Sociedades por
Ações. Os primeiros estudos realizados apontaram maior transparência e qualidade nas
demonstrações contábeis, uma vez que aderiram o valor justo para definir valores contábeis.
Esta pesquisa foi motivada devido à atualidade do tema, relevância, harmonização do IFRS e a
gestão contábil baseada em valor. O objetivo deste estudo é analisar, por meio de métricas de
avaliação de empresa, se o valor das companhias não financeiras foi afetado com a
convergência da adoção das práticas internacionais de contabilidade. As primeiras hipóteses
testadas são (i) a adoção ao IFRS não alterou substancialmente o valor patrimonial (VPC) e o
valor de mercado das empresas (VME) e (ii) não ocorreu alteração estatisticamente significativa
ao Fluxo de Caixa Livre (FCL) e Ebitda das empresas com a adoção ao IFRS. Este estudo foi
realizado com as empresas listadas na BM&FBovespa, tomando como amostra 123 empresas,
que atendiam os requisitos básicos para a pesquisa, durante os anos de 2004 a 2014, totalizando
1.353 observações. Foram utilizados testes Anova e testes modelos de regressão em painel de
dados. Os principais resultados encontrados com a pesquisa foram que o VPC e FCL sofreram
impacto com a implantação da norma internacional de contabilidade, e que o VME e Ebitda
não sofreram impactos isoladamente da norma internacional, e que a distância entre o VME e
VPC foi reduzida com a implantação do IFRS
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Impairment e PCLD de ativos financeiros - O Impacto Institucional do IFRSNunes, Paulo Vitor Moreira 08 December 2016 (has links)
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Previous issue date: 2016-12-08 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The regulation of accountancy of financial institutions in Brazil is under the
responsibility of the National Monetary Council - CMN and the Central Bank of Brazil,
which created the Accounting National Financial System Institutions - COSIF with
accounting guidelines, including those related to the allowance for loan losses -
PCLD which has the accounting function to record future losses related to present
operations as the receipt of rights is not clear, since the company is subject to credit
risk. With the development of international accounting in 2006 starts the process of
convergence of accounting to international standards of the International Accounting
Standards Board (IASB) and International Federation of Accountants (IFAC), with
mandatory disclosure of financial statements according to the International Financial
Reporting Standards (IFRS) from 2009 on, including considering the loss calculation
criteria for impairment correspond to the provisioning criteria for claims based on
incurred losses. This study aims to determine whether there is a significant
difference, from a quantitative point of view, in the outcome of the Brazilian financial
institutions, between the allowance for loan losses (PCLD) proposed by COSIF and
international standards IFRS, in order to answer the research problem to check
whether the impairment of financial assets, according to IFRS standards is
proportionately less than the allowance for loan losses established by COSIF,
impacting the result, based on the hypothesis that the impairment of financial assets,
proportionally, generates less impact on the results of financial institutions in Brazil in
demonstrations compliance IFRS standards (H1) and the Allowance generates
greater impact on the results in the financial statements in accordance the rules of
COSIF (H2), and also that the changes proposed by IFRS 9 reduce the difference in
the impact of the results (H3). Thus, it was selected as sample the six largest
financial institutions active in December 2015, which together amounted to 77.61% of
total assets of the institutions, given to empirical tests in the consolidated statements
of Brazilian COSIF standards and the statements in the standards international IFRS
between the years 2010 and 2015, analyzing the proportional amounts of allowance
for loan losses provision and impairment of financial assets in relation to their total
revenue by applying descriptive statistics - standard deviation, variance, mean,
median, maximum and minimum. Concluding that the recognition of the impairment
of financial assets in relation to allowance is proportionally lower in the statements
prepared in accordance with IFRS than in the statements with recognition from the
COSIF standards and there was the tendency of IFRS 9, approach to standards
regulations established by COSIF in Brazil with the applicability from 2018,
confirming the hypothesis of the research / A regulamentação da contabilidade das instituições financeiras, no Brasil está
sob responsabilidade do Conselho Monetário Nacional – CMN e do Banco Central
do Brasil, que criaram o Plano Contábil das Instituições do Sistema Financeiro
Nacional – COSIF com diretrizes contábeis, inclusive relacionadas à provisão para
crédito de liquidação duvidosa – PCLD que tem a função de contábil de registrar as
perdas futuras referentes a operações presentes, pois o recebimento de um direito
não é líquido, uma vez que a empresa está sujeita ao risco de crédito. Com o
desenvolvimento da contabilidade internacional em 2006 inicia o processo de
convergência da contabilidade aos padrões internacionais do International
Accounting Standards Board (IASB) e International Federation of Accountants
(IFAC), com publicação obrigatória das demonstrações nos padrões do IFRS a partir
de 2009, inclusive considerando os critérios de apuração da perda por Impairment
correspondem aos critérios de provisionamento para créditos com base em perdas
incorridas. Este estudo tem o objetivo de verificar se há diferença significativa, do
ponto de vista quantitativo, no resultado das instituições financeiras brasileiras, entre
a PCLD proposta pelo COSIF e as normas internacionais IFRS, com a finalidade de
responder o problema de pesquisa de verificar se o Impairment de ativos financeiros,
segundo as normas do IFRS é proporcionalmente menor que a PCLD estabelecida
pelo COSIF, impactando no resultado, partindo das hipóteses que, o Impairment de
ativos financeiros, proporcionalmente, gera menor impacto no resultado das
instituições financeiras no Brasil nas demonstrações em conformidade as normas do
IFRS (H1) e que a PCLD gera maior impacto no resultado nas demonstrações em
conformidade as normas do COSIF (H2), e ainda, que as mudanças propostas pelo
IFRS 9 diminuem a diferença no impacto do resultado (H3). Para tanto, foi
selecionada como amostra as seis maiores instituições financeiras em ativos em
12/2015, que juntas somavam 77,61 % do ativo total das instituições, considerando
para os testes empíricos as demonstrações consolidadas nos padrões brasileiros do
COSIF e as demonstrações nos padrões internacionais do IFRS entre os anos de
2010 e 2015, analisando os valores proporcionais de provisão de PCLD e de
Impairment de ativos financeiros em relação as respectivas receitas totais, aplicando
as estatísticas descritivas– desvio padrão, variância, média, mediana, máximo e
mínimo. Concluindo que o reconhecimento do Impairment de ativos financeiros em
relação à PCLD é proporcionalmente menor nas demonstrações elaboradas com
base nas IFRS, do que nas demonstrações com reconhecimento a partir das normas
do Cosif e verificou-se a tendência do IFRS 9, se aproximar aos padrões normativos
estabelecido pelo COSIF no Brasil com a aplicabilidade a partir de 2018,
confirmando as hipóteses da pesquisa
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Mudanças nos princípios contábeis, na evolução da teoria e normas de contabilidadeReis, Leda Honorato da Silva 17 August 2017 (has links)
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Previous issue date: 2017-08-17 / Accounting has been evolving over years through International Schools, mainly
Italian and American. The Industrial Revolution, the Great War, and the Crisis of
1929 brought needs for accounting doctrines and standards improvement. In a recent
period, economy Globalization forced Accounting to make international
harmonization one hundred and fifty countries in the world, including Brazil norms
and accounting principles, and almost all of them, chose IFRS as their accounting
doctrine. From this perspective the changes in the Theory of Accounting can
influence the whole study of Accounting. The main objective of this research is to
identify the economic factors and the regulatory instruments that motivated the
changes in Accounting Thinking in Brazil. The descriptive qualitative research
method, on historical evolution, bibliographical, supported in representative literature
and regulatory instruments pertinent to the regulation of the object of the study was
used. The results proved that the normative instruments enforce the necessary
procedures for the perfect harmony between company, investors and government,
according to the economic necessity of the time. The basic conceptual structure
changed significantly with the extinction of important terms such as: accounting
principles, postulates and conventions, and new terminologies emerged as:
qualitative characteristic, underlying premise, basic assumption / A Contabilidade vem evoluindo ao longo do tempo com as Escolas Internacionais,
principalmente a Italiana e a Americana. A Revolução Industrial, a Grande Guerra e
a Crise de 1929 trouxeram novas necessidades de aperfeiçoamento às doutrinas e
padrões contábeis. Num período mais recente, a Globalização da Economia forçou
a Contabilidade para a harmonização internacional das normas e dos princípios
contábeis e quase cento e cinquenta países no mundo, inclusive o Brasil,
escolheram as normas IFRS como sua doutrina contábil. Nessa perspectiva as
mudanças na Teoria da Contabilidade poderá influenciar todo o estudo da
Contabilidade. O objetivo principal dessa pesquisa é identificar os fatores
econômicos e os instrumentos regulatórios que motivaram as mudanças no
Pensamento Contábil no Brasil. Foi utilizado o método de pesquisa qualitativa
descritiva, sobre evolução histórica, bibliográfica, apoiada em literatura
representativa e instrumentos regulatórios pertinentes a regulamentação do objeto
do estudo. Os resultados comprovaram que os instrumentos normativos fazem
cumprir os procedimentos necessários para a perfeita harmonia entre empresa,
investidores e governo, de acordo com a necessidade econômica da época. A
estrutura conceitual básica sofreu significativa alteração com a extinção de termos
importantes como: princípios de contabilidade, postulados e convenções e surgiram
novas terminologias como: característica qualitativa, premissa subjacente,
pressuposto básico
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