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IFRS Due Process as an Inspiration for Legislative Process of Developing the Czech Accounting Legislation
Valášková, Mariana - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 106-119
The paper outlines the influence and impact of IFRS on accounting regulation in Czech Republic. The core of the paper … is comparison of IFRS due process with legislative process of developing the Czech accounting legislation. The comparison … process different from that legislative. Inspiration can be found in the IFRS due process. …
Persistent link: https://www.econbiz.de/10011194727
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Determining a Consistent Set of Accounting and Financial Reporting Standards: A Research Note Based on the IASB-FASB Conceptual Framework Revision Project
Le Manh, Anne; Ramond, Olivier - Université Paris-Dauphine (Paris IX) - 2011
Following the debate surrounding the Conceptual Framework revision jointly undertaken by the IASB and the FASB in May 2008, this paper identifies and discusses three major concerns about the way accounting and financial reporting standards should be determined for listed companies evolving in a...
Persistent link: https://www.econbiz.de/10010708823
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L’élaboration des normes comptables ou l’art de persuader : la rhétorique du normalisateur à travers la littérature
Chantiri-Chaudemanche, Rouba - Université Paris-Dauphine (Paris IX) - 2013
This article offers a survey related to rhetoric and persuasion in accounting standard-setting. In the first place, the rhetorical dimension of accounting standard-setting is discussed by showing how persuasion is inherent in the process. Secondly, the devices used by the standard-setter in...
Persistent link: https://www.econbiz.de/10011072606
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Economic Consequences of Global Accounting Convergence: An Experimental Study
Taguchi, Satoshi; Ueeda, Masayuki; Miwa, Kazunori; … - In: The Japanese Accounting Review 3 (2013) December, pp. 103-120
This paper examines whether the movement toward convergence of the International Financial Reporting Standards (IFRS … coordination of accounting standards. The results confirm the termination of a movement toward the convergence of IFRS. Namely, our … experiments indicate that global accounting convergence toward IFRS may not be successful. This is because some “egoist” countries …
Persistent link: https://www.econbiz.de/10010970513
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SYSTEMES COMPTABLES DANS LE CONTEXTE DE LA MONDIALISATION
Hutanu, Loredana Oana - In: CES Working Papers 5(3) (2013) September, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10010859871
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Normalisation comptable internationale : le retour du politique ?
Burlaud, Alain; Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 2010
Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent; this process does not permit an effective...
Persistent link: https://www.econbiz.de/10010861501
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DERIVATIVE USE BY ROMANIAN BANKS AFTER THE EU ADHESION: A FINANCIAL REPORTING PERSPECTIVE
Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6(2) (2014) July, pp. 74-84
exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards … IFRS rules but provide little additional information beyond the minimum requirements which enables ambiguities and …
Persistent link: https://www.econbiz.de/10010903890
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Financial Reporting Practices in the European Banking Sector: Financial Instruments and Fair value
Thuelin, Elisabeth; Escaffre, Lionel - Université Paris-Dauphine (Paris IX) - 2004
From January 1, 2005, the accounting standards applicable to publicly traded European banking institutions will be the standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we first study the characteristics of this fair...
Persistent link: https://www.econbiz.de/10010905039
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Analyse de l’impact des normes IFRS sur le traitement comptable des cessions de créances : Une étude de cas auprès d’une société d’affacturage
Ramond, Olivier; Escaffre, Lionel - Université Paris-Dauphine (Paris IX) - 2007
Persistent link: https://www.econbiz.de/10010905075
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Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey
Senyigi, Yigit Bora - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 449-465
The European Commission has required the adoption of IFRS in order to harmonize financial reporting standards for … European listed companies as of 1 January 2005. Adoption of IFRS by European Union has made IFRS the most widely accepted … reporting standards in compliance with IFRS voluntarily in 2003 and mandatorily in 2005. This study aims to examine empirically …
Persistent link: https://www.econbiz.de/10010933694