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Worldwide Application Of Ifrs 3 Ias 38 And Ias 36 Related Disclosures And Determinants Of Non Compliance
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Book Synopsis Worldwide Application of IFRS 3, IAS 38 and IAS 36, Related Disclosures, and Determinants of Non-Compliance by : Ioannis Tsalavoutas
Download or read book Worldwide Application of IFRS 3, IAS 38 and IAS 36, Related Disclosures, and Determinants of Non-Compliance written by Ioannis Tsalavoutas and published by . This book was released on 2015 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates the accounting for, and information disclosed under, IFRS 3 Business Combinations, IAS 36 Impairment of Assets, and IAS 38 Intangible Assets, and examines compliance levels with the mandated disclosures and their determinants.
Book Synopsis Perspectives on International Financial Reporting and Auditing in the Airline Industry by : Can Öztürk
Download or read book Perspectives on International Financial Reporting and Auditing in the Airline Industry written by Can Öztürk and published by Emerald Group Publishing. This book was released on 2022-02-03 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.
Book Synopsis The Quality of Mandatory Disclosures Required by IFRS 3 and IAS 36 - Evidence from Germany by : Sophie Osthelder
Download or read book The Quality of Mandatory Disclosures Required by IFRS 3 and IAS 36 - Evidence from Germany written by Sophie Osthelder and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This master thesis investigates the mandatory goodwill related disclosure requirements with respect to IFRS 3 and IAS 36 based on a sample of 30 German blue-chip companies for the five-year period from 2011 to 2015. It studies the compliance with the required disclosures as well as the quality of the disclosed information by using checklists which are subsequently aggregated into indices. For the assessment of compliance two indices are constructed according to the partial compliance method and the Cooke's method. The quality index is based on eleven selected disclosure items, which are equally weighted. The study shows that on average German blue-chips companies comply with mandatory goodwill related disclosures, while the quality of the disclosed information is lacking. Compliance as well as quality levels are generally higher for IAS 36 than for IFRS 3. Over the five-year study period an overall increase of compliance is observed, while no clear pattern for quality is seen. Companies in distress (i.e. loss-making or impairment-recognising companies) achieve higher compliance and quality scores than their counterparts. Overall, the results suggest that compliance with high quality IFRS standards does not necessarily imply that the quality of information is useful for investors' decision making.
Book Synopsis New Trends in Finance and Accounting by : David Procházka
Download or read book New Trends in Finance and Accounting written by David Procházka and published by Springer. This book was released on 2016-12-25 with total page 823 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the most current trends in the field of finance and accounting from an international perspective. Featuring contributions presented at the 17th Annual Conference on Finance and Accounting at the University of Economics in Prague, this title provides a mix of research methods used to uncover the hidden consequences of accounting convergence in the private (IFRS) and public sectors (IPSAS). Topics covered include international taxation (from both the micro- and macroeconomic level), international investment, monetary economics, risk management, management accounting, auditing, investment capital, corporate finance and banking, among others. The global business environment shapes the international financial flows of finance and the demand for international harmonization of accounting. As such, the field of global finance and accounting has encountered some new challenges. For example, policy-makers and regulators are forced to restructure their tools to tackle with new features of trading at global capital markets and international investment. This book complements this global view of development with country-specific studies, focusing on emerging and transitioning economies, which are affected indirectly and in unforeseen ways. The combination of global perspective and local specifics makes this volume attractive and useful to academics, researchers, regulators and policy-makers in the field of finance and accounting.
Book Synopsis Accounting for Biological Assets by : Rute Gonçalves
Download or read book Accounting for Biological Assets written by Rute Gonçalves and published by Routledge. This book was released on 2017-10-16 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores accounting for biological assets under IAS 41 – Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.
Book Synopsis Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets by : Paul André
Download or read book Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets written by Paul André and published by . This book was released on 2017 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on a large sample of European firms, we examine whether variant compliance levels with mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets are value relevant and affect analysts' forecasts. Our results indicate a mean (median) compliance level of about 84% (86%) but high variation among firms; and disclosure levels regarding IAS 36 being much lower than those regarding IAS 38. In depth analysis reveals that non-compliance relates mostly to proprietary information and information that reveals managers' judgment and expectations. Furthermore, we find a positive (negative) relationship between average disclosure levels and market values (analysts' forecast dispersion). Results, however, hold more specifically for disclosures related to IAS 36, and these also improve analysts' forecast accuracy. Our findings add knowledge regarding the economic consequences of mandatory disclosures, have an appeal to regulators and financial statement preparers, and reflect on the IASB's concerns to increase the guidance and principles on presentation and disclosure.
Book Synopsis Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations by : International Accounting Standards Board
Download or read book Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations written by International Accounting Standards Board and published by . This book was released on 2004 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Business Combinations by : Michael Friedrich
Download or read book Business Combinations written by Michael Friedrich and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis investigates disclosure practice concerning business combinations of German listed DAX/MDAX and TecDAX firms for the years 2010 and 2014. For that purpose, it is first examined how sample companies provide information on mergers and acquisitions in the respective notes to the financial statements. Secondly, this thesis investigates as to what extent the sample companies comply with the mandatory disclosure requirements of IFRS 3. For this purpose, a disclosure compliance index based on a novel data collection process oriented towards disclosed purchase price allocations is developed. Additionally, potential determinants of compliance are investigated in detail using a multivariate regression approach. The first finding of this thesis suggests that firms consider business combinations to be material in the sense of IFRS 3 irrespective of the particular purchase price. Moreover, this thesis reveals several areas of non-compliance such as disclosure on details of goodwill or acquisition-related costs. In addition, the multivariate analysis suggests that firms learn to apply the standard as compliance with the relevant disclosure requirements of IFRS 3 has improved significantly from 2010 to 2014. Ultimately, this thesis reveals that firms disclose significantly less compliant information on aggregately presented business combinations whereas firms with a history of missing the consensus EPS forecast provide more compliant information than their counterparts.
Book Synopsis Exposure Draft of Proposed Amendments to IAS 36, Impairment of Assets, and IAS 38, Intangible Assets by : International Accounting Standards Board
Download or read book Exposure Draft of Proposed Amendments to IAS 36, Impairment of Assets, and IAS 38, Intangible Assets written by International Accounting Standards Board and published by . This book was released on 2002 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis IFRS 3 Business Combinations by : International Accounting Standards Board
Download or read book IFRS 3 Business Combinations written by International Accounting Standards Board and published by . This book was released on 2008 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Earnings Management by : Joshua Ronen
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Book Synopsis Recoverable amount disclosures for non-financial assets by : International Accounting Standards Board
Download or read book Recoverable amount disclosures for non-financial assets written by International Accounting Standards Board and published by . This book was released on 2013 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Losing the Excess Baggage written by and published by . This book was released on 2011 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Compliance with International Financial Reporting Standards (IFRS) in a Developing Country by : Mazni Abdullah
Download or read book Compliance with International Financial Reporting Standards (IFRS) in a Developing Country written by Mazni Abdullah and published by . This book was released on 2011 with total page 808 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this study attempts to achieve, namely: (1) to ascertain whether present regulatory enforcement is effective in curbing non-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of (non- ) compliance with IFRS from the perceptions of preparers and auditors; and (4) to explore the reasons why an unqualified audit report was issued despite non-compliance with IFRS disclosure requirements. This study employs a mixed methods approach to achieve the stated objectives, where annual reports of 225 Malaysian listed companies are examined and interviews with regulators, preparers and auditors are conducted. The following findings are documented in this study. Although compliance with accounting standards is mandated by law, this study demonstrates that no Malaysian company has fully complied with IFRS disclosure requirements. Similarly, the companies examined still receive unqualified audit reports despite significant non-compliance with IFRS disclosure requirements. This study argues that merely mandating compliance with accounting standards by law does not result in full compliance with accounting standards if sufficient or stringent enforcement is not in place. The Malaysian economy is dominated by family-owned companies and government-owned companies; however, this study finds that there was not enough evidence to support the influence of these ownership types on the extent of compliance with mandatory disclosure requirements. Despite the importance of corporate governance mechanisms in enhancing financial reporting quality, this study finds that only board meeting, audit committee size and audit committee expertise are significantly associated with the extent of compliance with IFRS disclosure requirements. However, the association direction for audit committee expertise is puzzling, because the negative coefficient suggests that mandatory disclosure decreases with the presence of audit committee experts. This study also provides evidence that culture (ethnicity) has a significant influence on the extent of compliance with IFRS disclosure requirements. This study also contributes to the extant literature by documenting the factors of (non- ) compliance with IFRS from the perceptions of preparers and auditors. These factors are the attitude of top management, problems with accounting standards, lack of enforcement, passive investors, materiality, accountants' attitude, undeveloped capital markets and political excuse. These (non- )compliance factors in fact cannot be revealed by statistical analysis. This study finds that materiality and true and fair view are the two reasons suggested by interviewees that can explain why unqualified audit opinion was expressed despite non-compliance with IFRS. Nevertheless, this study argues that materiality and true and fair view override might also be used (or misused) as an excuse by auditors for not qualifying audit reports in the case of significant non-compliance with IFRS disclosure requirements, given the subjective and vague concept of both materiality and true and fair view.
Book Synopsis The German Financial System by : Jan Pieter Krahmen (editor)
Download or read book The German Financial System written by Jan Pieter Krahmen (editor) and published by . This book was released on 2004 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by a team of scholars, predominantly from the Centre for Financial Studies in Frankfurt, this volume provides a descriptive survey of the present state of the German financial system and a new analytical framework to explain its workings.
Book Synopsis Wiley GAAP 2018 by : Joanne M. Flood
Download or read book Wiley GAAP 2018 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2018-03-06 with total page 2570 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get the most comprehensive coverage of the FASB Codification and the latest FASB updates in a single volume Wiley GAAP 2018: Interpretation and Application of Generally Accepted Accounting Principles is a thorough study and analysis of all US Generally Accepted Accounting Principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) Codification. All topics are explained with relevant terminology and practice-oriented real world examples. Each chapter is composed of a discussion of perspectives and issues, definitions of terms, concepts, rules, and examples. US GAAP is constantly being updated, and its users require expert interpretation and explanation of the relevant principles. This book provides the most comprehensive coverage of each Codification topic. It contains clear, user-friendly guidance on every pronouncement. Fully up-to-date with all the latest changes, including those to inventory, financial instruments, revenue, and leases Includes more real-world examples and illustrations than competing titles Arranged according to the FASB Codification, all topics are referenced to the Codification Wiley GAAP 2018 renders GAAP more understandable and accessible for research and is designed to reduce the amount of time and effort needed to solve accounting research and implementation issues, making it the best go-to source for CPAs and others working in accounting.
Book Synopsis Journal of Applied Accounting Research by :
Download or read book Journal of Applied Accounting Research written by and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
