The Process of International Accounting Harmonisation: Are the IASB’s objectives being achieved?
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Title
The Process of International Accounting Harmonisation: Are the IASB’s objectives being achieved?Author (s)
Tutor/Supervisor; University.Department
Gill de Albornoz Noguer, Belén; Universitat Jaume I. Departament de Finances i ComptabilitatDate
2018-07-09Publisher
Universitat Jaume IAbstract
International harmonisation of accounting rules has awoken an interest in international
organisations, governments, professionals, academics, investors and other users of
financial information. This study synthesises ... [+]
International harmonisation of accounting rules has awoken an interest in international
organisations, governments, professionals, academics, investors and other users of
financial information. This study synthesises and presents in a structured way the basic
ideas that academic journals have provided regarding different aspects of this process
of convergence. The IFRS is now used in the structuring of financial reports in over 150
countries. The motivation behind convergence, the adoption strategy, institutional
factors, and each country’s cultures or implementation guide have proved essential for
understanding the impact of the change in accounting model, in addition to the way in
which the IFRS are being applied in various jurisdictions. The analysis of the IFRS in
different regions and types of firms indicates that the suitability of these guidelines could
be limited to certain contexts. [-]
Subject
Description
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2017/2018
Type
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