Download or read book Analyse comparative de l impact de l adoption des normes IFRS sur les d cisions de gestion des soci t s cot es et non cot es written by Aziza Garsaa and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book L impact des normes IFRS sur le contenu informationnel des tats financiers des PME cot es written by Elie Salameh and published by . This book was released on 2010 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cette étude vise à déterminer si l’application des Normes Internationales d’Information Financière "IFRS" par les PME cotées en France tend à produire des chiffres comptables plus pertinents et comparables par rapport aux chiffres produits par l’application des normes comptables locales d'un côté; et si les chiffres comptables divulgués par les PME cotées en vertu des normes IFRS sont comparables au niveau européen de l'autre côté. La méthodologie utilisée est celle des études d’association et les exercices 2002-2007 servent de cadre temporel à l’analyse. De plus, des facteurs de contingence caractérisant la situation et le contexte dans lesquels se trouvent les sociétés étudiées sont pris en compte dans notre analyse. Les résultats montrent l’intérêt de l’adoption des normes IFRS par les PME cotées en terme de pertinence. La comparabilité des chiffres comptables, de son côté, n’est pas atteinte si les deux référentiels, local et international, sont appliqués en même temps en France. La comparabilité des chiffres comptables divulgués par les PME cotées en vertu des normes IFRS n'est pas atteinte au niveau européen non plus.
Download or read book Les points de vue des investisseurs sur l adoption des normes IFRS written by Association française de la gestion financière and published by . This book was released on 2005 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Le passage aux normes comptables IAS IFRS written by Christian Simon (auteur d'une thèse de gestion).) and published by . This book was released on 2010 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les normes comptables IFRS sortent du cadre purement comptable pour toucher une grande majorité de fonctions de l’entreprise. La problématique des relations entre stratégie et application de normes comptables s’exprime traditionnellement dans le cadre des paradigmes structuro-fonctionnaliste ou herméneutique qui privilégient soit l’acteur, soit la structure, sans saisir complètement leurs interactions. La théorie de la structuration permet de dépasser ces oppositions et fournit un support méthodologique pour lanalyse des relations entre la stratégie et l’application d’un référentiel comptable. Pour remplir pleinement leur rôle, les normes comptables IFRS supposent que les acteurs de leur application et de leur contrôle acceptent d’assumer pleinement leur responsabilité. La complexité des transactions économiques et financières s’appuie sur des techniques précises et codifiées mais, à un certain niveau, cette complexité ne peut être appréhendée que par des choix humains que les normes IFRS invitent à faire apparaître. L’optique de recherche retenue concerne l’appréhension de phénomènes de structuration possibles entre toutes ces variables, donc corollairement l’appréhension de phénomènes de changement. Les groupes cotés en Europe qui sont soumis aux normes comptables IFRS pour présenter leurs comptes consolidés, constituent un terrain d’exploitation pertinent dans cette optique. La méthodologie retenue est une enquête auprès des groupes français cotés, qui a permis de mettre en évidence l’apparition de principalement trois phénomènes dans le périmètre de la fonction comptable : d’une part une collaboration très forte et une implication nécessaire des opérationnels ; d’autre part une forte financiarisation de tous les métiers du chiffre ; et enfin une volonté de la part des directeurs financiers de devenir « conseillers privilégiés » de la direction générale. La restitution de la recherche est organisée en trois parties. La première montre que les approches structurationnistes et de conduite du changement apportent une grille de lecture à la transition aux normes comptables IFRS. La seconde s’attache à expliquer les choix méthodologiques et à restituer les premiers résultats. Enfin la troisième prolonge l’approche structurationniste, d’une part en livrant une description synchronique des comportements des acteurs du chiffre, d’autre part en effectuant une cartographie de leurs niveaux de référence , et enfin en mettant en évidence l’importance de la compatibilité des cultures professionnelles sous le prisme de l’application du référentiel IFRS
Download or read book Mod le technique de contr le externe de la conformit aux normes IFRS IFRS enforcement written by Thi Hong Phu Dao and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: L’adoption obligatoire des normes IFRS en Europe vise à améliorer la fiabilité et la comparabilité de l’information financière des sociétés cotées. Cependant, un tel objectif ne peut pas être atteint seulement en exigeant des sociétés d’adopter un référentiel comptable commun de qualité, mais aussi en surveillant l’application de celui-ci. S’il existe un certain nombre de travaux sur la surveillance des normes comptables en général et des IFRS en particulier, à notre connaissance, peu de recherches ont été menées sur les aspects techniques de vérification de la conformité à celles-ci. L’objectif de cette recherche est d’élaborer un modèle technique de vérification de la conformité aux IFRS à utiliser par la deuxième ligne de contrôle externe constituée par les autorités de surveillance. La méthodologie suivie est qualitative, s’est appuyée sur une étude exploratoire et l’observation empirique du système de contrôle de l’information financière de l’AMF, complétées par des entretiens avec les contrôleurs de l’AMF et des questionnaires réalisés auprès d’analystes financiers et de commissaires aux comptes de sociétés cotées en France. Le modèle a été élaboré selon l’approche par les risques qui consiste à évaluer le risque de non-conformité aux IFRS à travers trois composantes (risque inhérent, risque du contrôle interne et risque lié à l’audit), dans le but d’orienter la vérification vers les zones importantes comportant un risque de non-conformité. Le modèle a été ensuite testé sur des cas réels par des contrôleurs impliqués dans la vérification des états financiers d’émetteurs à l’AMF. Les résultats des tests montrent que si certains éléments se sont avérés difficilement appréhendables dans le cadre du contrôle externe secondaire, le modèle constitue un outil efficace pour relever les zones importantes de risque de non-conformité aux IFRS. En outre, l’utilisation du modèle pourrait aider à sensibiliser les contrôleurs à l’analyse des risques.
Download or read book IFRS Adoption and Financial Reporting Quality written by Habeeb Mohamed Nijam and published by . This book was released on 2016 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS) is that they lead to improved financial reporting quality and comparability and thereby favorable economic consequences. There are however contradicting evidences disproving this conventional wisdom or rejecting its gross generalization over the entire jurisdictions harmonizing on IFRS. Driven by this fact, quests for knowledge about the dynamics and contexts that lead to differential effects of IFRS get momentum. In an attempt to explore the insight into the effects of international accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on consequences of IFRS adoption. This review discusses some empirical evidences that have been reported in various countries that include Europe, USA, United Kingdom, Germany, Spain, Norway, Greece, Poland, Belgian, France, Italy, Turkey, United Arab Emirates (UAE), Kuwait, Jordan, China, Malaysia, Australia, Hong Kong, New Zealand, Kenya and Nigeria. Our review focuses on the aspects of value relevance, disclosure quality, cost of capital, earning management and financial statement impact due to the IFRS adoption. This review reveals that economic consequences of IFRS adoption significantly differ across jurisdictions though being its impact reported to be positive in majority of cases. There are also notable number of studies that report indifferent and or negative effects of IFRS adoption. When IFRS studies report mixed evidence with respect to value relevance of book value of equity and earing, book value of equity supersedes the earning parameters. IFRS are found to supersede many other domestic financial reporting standards in terms of volume and quality of disclosures in financial statements. This review also obtains that IFRS' impact on the reduction of cost of capital depends on financial reporting incentives, law enforcement, types of legal systems and various other country and capital market specific characteristics. Further, though there are some evidences to the contrary, the quality of earnings reported under IFRS has been established to be superior to that under other local standards.
Download or read book Earnings Quality written by Patricia M. Dechow and published by Research Foundation of the Institute of Chartered Financial Analysts. This book was released on 2004-01-01 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Project Portfolios in Dynamic Environments written by Brian Hobbs and published by Project Management Institute. This book was released on 2012-05-01 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: Project Portfolios in Dynamic Environments: Organizing for Uncertainty is a comprehensive report of research that addresses this important, rising issue. Authors Yvan Petit and Brian Hobbs present the results of their investigation in a report that significantly advances the theory and also offers tips for practice. Currently, those applying project portfolio management tend to focus on the selection, prioritization, and strategic alignment of projects. Little attention is afforded the potential disturbances to project portfolios such as new projects, terminated projects, delayed projects, incorrect planning due to high uncertainty, and changes in the external environment. Yet, these factors can have highly disruptive, even show-stopping influence. This research seeks to answer: How is uncertainty affecting project portfolios managed in dynamic environments?
Download or read book Clean Surplus written by Richard P. Brief and published by Routledge. This book was released on 2013-09-13 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1996. The relationship between the present discounted value of future cash flows and discounted excess earnings should be viewed as a mathematical property of a double-entry book[1]keeping system based on clean surplus. The purpose of this anthology is to facilitate future research by highlighting these historical developments and by showing how more recent theoretical and empirical research fits into the earlier history. The book is divided into four sections: historical overview; analytical properties of clean surplus; the theory of the clean surplus equation; and empirical implications.
Download or read book Financial Instruments written by International Accounting Standards Committee and published by . This book was released on 2000 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reporting Financial Performance written by Accounting Standards Board and published by . This book was released on 1992 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting in Africa written by Venancio Tauringana and published by Emerald Group Publishing. This book was released on 2012-11-21 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of Research in Accounting in Emerging Economies is to raise the level of interest in the specific problems of accounting in emerging economies; and increase awareness of real issues, so that accounting in these countries will not just be seen as a matter of copying what is done in the industrialized countries.
Download or read book Britain in Iraq written by Peter Sluglett and published by Columbia University Press. This book was released on 2007 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: After the end of World War I, international pressures prevented the Allies from implementing direct colonial rule over the former Arab provinces of the Ottoman Empire. Instead, the Allies created a system of mandates for the governance of the Middle East. France was assigned Lebanon and Syria, and Britain was assigned Iraq, Palestine, and Transjordan. First published in 1976, Britain in Iraq has long been recognized as the definitive history of the mandate period, providing a meticulous and engaging account of Britain's political involvement in Iraq as well as rare insights into the motives behind the founding of the Iraqi state. Peter Sluglett presents a historical narrative of the development and implementation of the mandate in the face of considerable opposition in both Iraq and Britain and shows how the British maintained a "reliable" group of Iraqi clients in power to protect imperial interests. Sluglett explores the changing relationship between Britain and Iraq over the eighteen years of occupation and mandate, the interactions between Shi'ite and Sunni populations, the position of the Kurds, the boundary between Turkey and northern Iraq, and policies relating to defense, land tenure and the tribes, and education. A new conclusion attempts to analyze the legacy of the mandate and to offer some explanation for Iraq's continuing weakness as a state and the structural obstacles preventing the emergence of a plural political system.
Download or read book The Economy of Iraq written by Abbas Alnasrawi and published by Bloomsbury Publishing USA. This book was released on 1994-03-23 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economy of Iraq has fluctuated wildly since the 1950s. It has been affected by changes in governments, by wars, and by general instability. This book analyzes a complex subject and is especially timely at this critical juncture in the history of Iraq, the Middle East, and international relations. Abbas Alnasrawi traces the growth of the Iraqi economy since 1950, assesses its present state of crisis and underdevelopment, and explores its prospects for recovery. Alnasrawi contends that the economic development of Iraq was shaped by the rise in oil revenue, the war between Iran and Iraq, and the invasion of Kuwait and its aftermath. The discussion begins with the burst of Iraq's oil industry and the development policies under the monarchy. Subsequent chapters highlight development planning during the first ten years of the republic, the development plans of the ruling Baath party, the distructive consequences of the Iran-Iraq war and the recent invasion of Kuwait, and the future of the Iraqi economy to the year 2010. This in-depth examination puts this subject into a manageable context for students of the Middle East, multinational oil, Third World development, and international relations.
Download or read book International Classification of Financial Reporting written by Christopher Nobes and published by Routledge Studies in Accountin. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growing integration of the international economy, the need for established systems of classification in financial reporting becomes ever more important. Chris Nobes asks whether classification is possible, or even useful, and offers a critical analysis of the current attempts to discern an order in the variety of accounting practices. Revised and updated to reflect the post-IFRS era, this book will be of interest to academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
Download or read book Government Budgeting and Expenditure Controls written by A. Premchand and published by International Monetary Fund. This book was released on 1989-03-15 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, written by A. Premchand, offers a comprehensive review of fiscal policies and their implications for budgeting and expenditure controls. It provides an in-depth discussion of techniques, procedures, and processes of budgeting with illustrative material drawn from the experiences of industrial and developing countries.
Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.
