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Relative value‐relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards [PDF]
Journal of Accounting in Emerging Economies, 2012 Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets ...
Eddie Chamisa, Musa Mangena
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International Accounting Standards
2016This chapter aims, to highlight a review of IAS history, followed by approaches of accounting regulations. The development of accounting regulation within developing countries is also highlighted and discussed in the context of cultural diversity. It also aims to shed light into the motives that drive the adoption and implementation of IASs/IFRS.
Essa R El-Firjani, Shamsaddeen M. Faraj
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SSRN Electronic Journal, 2001
We investigate (1) whether the variation in accounting standards across national boundaries relative to International Accounting Standards (IAS) has an impact on the ability of financial analysts to forecast non‐U.S. firms’ earnings accurately, and (2) whether analyst forecast accuracy changes after firms adopt IAS. IAS are a set of financial reporting
Hollis Ashbaugh, Morton Pincus
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We investigate (1) whether the variation in accounting standards across national boundaries relative to International Accounting Standards (IAS) has an impact on the ability of financial analysts to forecast non‐U.S. firms’ earnings accurately, and (2) whether analyst forecast accuracy changes after firms adopt IAS. IAS are a set of financial reporting
Hollis Ashbaugh, Morton Pincus
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Implementation of international accounting standard 39
Proceedings of the 5th international conference on Computer systems and technologies - CompSysTech '04, 2004The paper describes an implementation of a module for calculating fair values and balance values of financial instruments, according to International Accounting Standard 39. Position balance values are estimated by Amortization Cost Method (method of effectiveness rate of interest).
Sevdalina Draganova, Svetlozar Stefanov
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International Accounting Standards for SMEs
Piccola Impresa / Small Business, 2007This study analyses the financial reporting problems of small and medium-sized enterprises (SMEs) located in two European countries – Croatia and Italy, reflecting different institutional and economic environments of a transitional economy and developed economy in stagnation.
Baldarelli, Maria Gabriella +2 more
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International Accounting Standards
1999Der IASC ist eine privatrechtliche Vereinigung, gegrundet 1973 mit Sitz in London. Derzeit gehoren ihm 119 Mitglieder aus 86 Landern an. Die Geschafte werden von einem Board gefuhrt, in dem 29 der 39 Stimmberechtigten aus den USA und Grosbritannien oder Landern, in denen die angelsachsische Rechnungslegung praktiziert wird, kommen42.
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International Accounting Standards
2013Abstract This chapter notes how International accounting standards play a vital role for any internationally operating public company. It elaborates on the broad recognition of the standards of the International Accounting Standards Board (IASB) on a global level.
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International Accounting Standards
2011Ziel des vorliegenden Standards ist die Regelung der Bilanzierung und der Angabepflichten fur Leistungen an Arbeitnehmer.
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The International Accounting Standards Board
New Political Economy, 2007The International Accounting Standards Board (IASB) is a private organisation of professional accountants that sets International Accounting Standards (IAS) and newer accounting rules known as Inte...
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International Accounting Standardization Process
2013Standardization is the process of developing and agreeing upon technical standards. The standard is a document that establishes uniform engineering or technical specifications, criteria, methods, processes, or practices. Some standards are mandatory while others are voluntary. Voluntary standards are available if one chooses to use them.
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