international financial reporting standards pdf

**Tóm tắt** Nghiên cứu này đánh giá nhận thức của sinh viên Học viện Ngân hàng về Chuẩn mực Báo cáo tài chính quốc tế (IFRS) thông qua một mô hình nghiên cứu được thiết kế bằng các câu hỏi trắc nghiệm, khảo sát và chỉnh sửa. Nghiên cứu sử dụng phương pháp nghiên cứu hỗn hợp, bắt đầu với nghiên cứu định tính để thu thập phản hồi của sinh viên về các yếu tố ảnh hưởng đến nhận thức của họ về IFRS. Sau đó, nghiên cứu định lượng được tiến hành để thu thập dữ liệu từ 105 sinh viên chuyên ngành Kế toán - Kiểm toán tại Học viện Ngân hàng. Thang Likert 5 điểm được sử dụng để đo các biến trong bảng câu hỏi, bao gồm mức độ quan tâm, kiến thức, phương pháp giảng dạy và kỳ vọng của sinh viên đối với IFRS. Kết quả cho thấy mô hình nghiên cứu có độ tin cậy cao với hệ số Cronbach Alpha là 0,780 và hệ số tương quan của các biến tổng thể lần lượt là 0,597; 0,568; 0,628; 0,696 và 0,319, đều lớn hơn 0,3. Nghiên cứu xác định rằng cả bốn yếu tố được xem xét (quan tâm, kiến thức, phương pháp giảng dạy và kỳ vọng) đều có tác động tích cực đến nhận thức của sinh viên về IFRS, với sự quan tâm của sinh viên là yếu tố có ảnh hưởng lớn nhất đến việc tiếp thu IFRS.

Ngày tải lên: 24/06/2024, 17:48

... Kingdom) Financial Reporting Foundation (Malaysia) Financial Reporting Release (United States) Financial Reporting Review Panel (United Kingdom) Financial Reporting Standards ... International Auditing Practices Committee International Accounting Standard International Accounting Standards. .. Standards (New Zealand, United Kingdom) Financial Reporting Standards ... Standards Board (United States) Financial Accounting Standards Committee (Taiwan) Financial Accounting Standards Foundation (Japan) Fédération des Experts Comptables... Exchange International

Ngày tải lên: 14/08/2014, 05:20

... Goes International The Analyst’s Accounting Observer 16 (11) Exercises International Financial Reporting Standards is comprised of which of the following? a International Financial Reporting Standards ... International Financial Reporting Standards, commonly referred to as IFRS, are gaining momentum as the global norm in financial reporting Issued by the London-based International Accounting Standards ... Unit – Introduction Issued by the IASB: • International Financial Reporting Standards (IFRS) • Interpretations originated from the International Financial Reporting Interpretations Committee (IFRIC)

Ngày tải lên: 18/02/2014, 01:20

... Accounting Standards Committee (IASC), formed in 1973 The IASB’s mandate is to develop International Financial Reporting Standards (IFRS) 2002: The IASB and the Financial Accounting Standards ... set of international standards is important for economic growth Of the 143 leaders from 91 countries who responded, 90% reported that a single set of international financial reporting standards ... acceptable international accounting standards 1988 1990 1989 1997 SEC encouraged the efforts of the International Accounting Standards Committee to develop a core set of accounting standards These standards

Ngày tải lên: 29/03/2014, 18:20

... INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary Dr Roger Hussey Dr Audra Ong John Wiley & Sons, Inc INTERNATIONAL FINANCIAL REPORTING STANDARDS ... a final International Accounting Standard (IAS) In April 2001, the IASB announced that future accounting standards would be called ? ?International Financial Reporting Standards? ?? (IFRSs) Standards ... working of the international accounting standard setters, the International Accounting Standards Committee (IASC) and its successor, the International Accounting Standards Board (IASB) THE INTERNATIONAL

Ngày tải lên: 14/08/2014, 05:20

... April 2001, the International Accounting Standards Board (IASB) announced that future accounting standards would be called ? ?International Financial Reporting Standards? ?? (IFRSs) Standards issued ... 62 • Guide to International Financial Reporting Standards IAS 40 IAS 41 IFRS IFRS IFRS IFRS IFRS IFRS Investment Property Agriculture Preface to International Financial Reporting Standards First-time ... of Directors IASB, 2004 ——— International Financial Reporting Standards (IFRSs) IASB, 2004 International Federation of Accountants IES 1-6: International Education Standards for Professional Accountants

Ngày tải lên: 14/08/2014, 05:20

... harmonize regulations, accounting standards, and procedures for the preparation and presentation of financial statements 65 66 • Guide to International Financial Reporting Standards ASSUMPTIONS The “Framework” ... 68 • Guide to International Financial Reporting Standards cost or value reliably, and this includes making a reasonable estimate Measurement is a key criteria underpinning many standards The ... NATIONAL STANDARDS Australia: AASB 1009 Canada: CICA Handbook 3400 Malaysia: MASB New Zealand: FRS 14 Taiwan: SFAS 11 United Kingdom: SSAP 92 • Guide to International Financial Reporting Standards

Ngày tải lên: 14/08/2014, 05:20

... NATIONAL STANDARDS Australia: AASB 1016 Malaysia: MASB 12 Germany: GAS New Zealand: FRS 38 Taiwan: SFAS United Kingdom: FRS 128 • Guide to International Financial Reporting Standards IAS 29 Financial ... made in order to encourage voluntary redundancy 110 • Guide to International Financial Reporting Standards EXAMPLES OF RELATED NATIONAL STANDARDS Australia: AASB 1028 Canada: CICA Handbook 3461 Malaysia: ... EXAMPLES OF RELATED NATIONAL STANDARDS Australia: AASB 1004 Canada: CICA Handbook 3400 Malaysia: MASB Taiwan: SFAS 32 108 • Guide to International Financial Reporting Standards IAS 19 Employee Benefits

Ngày tải lên: 14/08/2014, 05:20

... • Deferred tax assets (IAS 12) 144 • Guide to International Financial Reporting Standards • • • • • Assets arising from employee benefits (IAS 19) Financial assets (IAS 39) Investment property ... an insurance company EXCLUSIONS • Financial instruments carried at fair value • Non-onerous executory contracts 148 • Guide to International Financial Reporting Standards • • • • • • • Policy liabilities ... when inflows of economic benefits are probable 150 • Guide to International Financial Reporting Standards EXAMPLES OF RELATED NATIONAL STANDARDS Australia: AASB 1044 Canada: CICA Handbook 3290 New

Ngày tải lên: 14/08/2014, 05:20

... the predecessor body of the International Accounting Standards Board (IASB) The IASB now uses the term International Financial Reporting Standards (IFRSs) Accounting Standards Board (AcSB) The ... Handbook Accounting Standards Board (ASB) The national standard-setting body in the United Kingdom that issues Financial Reporting Exposure Drafts (FREDs), Financial Reporting Standards (FRSs), ... The ASB is a subsidiary of the Financial Reporting Council It was established in 1990 as the successor body of the Accounting Standards Committee (ASC) Accounting Standards Board of Japan (ASBJ)

Ngày tải lên: 14/08/2014, 05:20

... Accounting Standards Board (ASB) In the United States, the Financial Accounting Standards Board (FASB) issued Statements of Financial Accounting Concepts under its conceptual framework project The International ... European Financial Reporting Advisory Group (EFRAG) EFRAG was established in 2001 to provide the European Commission with support and advice on the adoption of International Accounting Standards ... financial statements may need to be prepared for the two accounting regimes unless international financial reporting standards are recognized dual pricing A method of transfer pricing in which goods

Ngày tải lên: 14/08/2014, 05:20

... general heading of International Financial Reporting Standards (IFRSs) by the IASB International Accounting Standards Board (IASB) In 2000, the International Accounting Standards. .. ... interpretation that has been issued International Financial Reporting Standards (IFRSs) The term used by the International Accounting Standards Board to include standards and interpretations ... (FRS). Financial Reporting Release (FRR) Policy pronouncements made by the Se- curities and Exchange Commission (SEC) in the United States. Financial Reporting Review Panel (FRRP) The Financial Reporting

Ngày tải lên: 14/08/2014, 05:20

... Norwalk Agreement An agreement entered into in 2002 by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), marking a significant step in ... United States toward convergence and international accounting standards The FASB and IASB agreed... Act 198 9 in the United Kingdom: the Association of International Accountants (AIA), the ... side of the country of origin. Multinational organizations are strong sup- porters of international accounting standards. murabaha Under Islamic finance, the term refers to cost-plus financing. musharaka

Ngày tải lên: 14/08/2014, 05:20

... based vs Rules-based financial reporting standards 66 4.4.2 Users and decision-usefulness of financial reporting information 67 4.5 Fundamental qualitative characteristics of financial statements ... Auditor in SOEL AUD9 76 14 Financial Analyst FA1 71 15 Financial Analyst FA2 72 16 Financial Analyst FA3 69 17 Financial Analyst FA4 65 18 Financial Analyst FA5 64 19 Financial Manager in a Retailing ... ΜΑΝΤΖΑΡΗ: Επηρεάζει αυτό στην Globalisation and Internationalisation of financial reporting (IFRSs) EU integration and Internationalisation of financial reporting (IFRSs) Common Sense Understandings/

Ngày tải lên: 10/12/2016, 15:37

... THE COMPLETE GUIDE TO INTERNATIONAL FINANCIAL REPORTING STANDARDS INCLUDING IAS AND INTERPRETATION Ralph Tiffin The complete guide to INTERNATIONAL FINANCIAL REPORTING STANDARDS Including IAS ... extant International Accounting Standards (IAS) These are being re-titled International Financial Reporting Standards (IFRS) as new Standards are introduced The reasons for Accounting Standards ... 145 5.4 Financial instruments: Disclosure and presentation – IAS 32 150 5.5 Financial Instruments: Recognition and measurement – IAS 39 156 THE COMPLETE GUIDE TO INTERNATIONAL ACCOUNTING STANDARDS

Ngày tải lên: 06/03/2017, 16:05

... THE COMPLETE GUIDE TO INTERNATIONAL FINANCIAL REPORTING STANDARDS INCLUDING IAS AND INTERPRETATION Ralph Tiffin The complete guide to INTERNATIONAL FINANCIAL REPORTING STANDARDS Including IAS ... extant International Accounting Standards (IAS) These are being re-titled International Financial Reporting Standards (IFRS) as new Standards are introduced The reasons for Accounting Standards ... 145 5.4 Financial instruments: Disclosure and presentation – IAS 32 150 5.5 Financial Instruments: Recognition and measurement – IAS 39 156 THE COMPLETE GUIDE TO INTERNATIONAL ACCOUNTING STANDARDS

Ngày tải lên: 03/04/2017, 10:26

... of International Financial Reporting Standards (IFRS) The International Financial Reporting Standards issued by the IASB consists of three main parts: - Theoretical framework for Financial Reporting ... presentation of financial reporting Practically, International Financial Reporting Standards are in the innovating process to head towards becoming a high-quality set of International Accounting Standards ... Accounting Standards, including the International Accounting Standards (IAS) and the standards of international financial reporting (IFRS) was issued, adjusted, updated and replaced by The International

Ngày tải lên: 16/01/2020, 18:11

... International Financial Reporting Standards (IFRSs) Standards and Interpretations adopted by the International Accounting Standards Board (IASB) They comprise: (a) International Financial Reporting Standards; ... Glossary for International Financial Reporting Standards IFRS should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards ... IFRS International Financial Reporting Standard First-time Adoption of International Financial Reporting Standards Objective The objective of this IFRS is to ensure that an entity’s first IFRS financial

Ngày tải lên: 06/02/2020, 05:23

... IASB (International Accounting Standards Board): Hội đồng Chuẩn mực Kế toán Quôc tế HOSE: Sở giao dịch chứng khoán Tp Hồ Chí Minh HNX: Sở giao dịch chứng khoán Hà Nội IFRS (International ... Sở giao dịch chứng khoán Hà Nội IFRS (International Financial Report Standard): Chuẩn mực báo cáo tài chính quôc tế IASC (International Accounting Standard Committee): Ủy ban chuẩn ... mực kế toán quôc tế SEM (Structual Equation Modeling): Mô hình phương trình cấu trúc IAS (International Accounting Standard): Chuẩn mực kế toán quôc tế CTĐC: Công ty đại chúng CMBCTC:

Ngày tải lên: 06/09/2020, 15:50

... IASB (International Accounting Standards Board): Hội đồng Chuẩn mực Kế toán Quốc tế HOSE: Sở giao dịch chứng khoán Tp Hồ Chí Minh HNX: Sở giao dịch chứng khoán Hà Nội IFRS (International ... Sở giao dịch chứng khoán Hà Nội IFRS (International Financial Report Standard): Chuẩn mực báo cáo tài chính quốc tế IASC (International Accounting Standard Committee): Ủy ban chuẩn ... mực kế toán quốc tế SEM (Structual Equation Modeling): Mô hình phương trình cấu trúc IAS (International Accounting Standard): Chuẩn mực kế toán quốc tế CTĐC: Công ty đại chúng CMBCTC:

Ngày tải lên: 10/09/2020, 23:44