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论文作者:英国论文论文属性:作业 Assignment登出时间:2012-06-28编辑:tinkle点击率:2780
论文字数:1290论文编号:org201206281129567272语种:英语 English地区:英国价格:$ 22
关键词:International accounting standards英国论文IFRS
摘要:A few international accounting standards have been the subject of controversy. Discuss the difficulties which have arisen regarding TWO such standards.
论文题目:International Accounting standards
论文语种:英文
您的研究方向:会计
是否有数据处理要求:否
您的国家:英国
您的学校背景:University of London
要求字数:1000
论文用途:本科考试题目
是否需要盲审(博士或硕士生有这个需要):否
补充要求和说明:A few international accounting standards have been the subject of controversy. Discuss the difficulties which have arisen regarding TWO such standards. ( Choose TWO out of these four
international accounting standards: IAS 1, IFRS 2, IAS 19 and IAS 38)
(the international accounting standards have harmonisation problems and undermine standardisation)
International accounting standards
Topic:
A few international accounting standards have been the subject of controversy. Discuss the difficulties which have arisen regarding TWO such standards.
International Accounting Standards (IAS) was developed by Australia, Canada, France, Germany, Japan, the United Kingdom, the United States and the Netherlands of 16 professional accounting bodies in June 1973.
In April 2001 the International Accounting Standards Committee (IASC) was reorganized as the International Accounting Standards Board (IASB), IASB developed and issued IFRS (International financial reporting standards).
IASB suggested that IAS and IFRS have the same effect. IASB conducted amendments on the previous IAS, and some IAS was replaced by the new IFRS. IAS without substitution or amendments remains in force.
This assignment will choose IFRS 2 and IAS 19 to discuss their difficulties.
IFRS 2
IAS 19
References
Altersversorgung, A 2003, ‘International Accounting Standards IAS 19 (revised 2002) fiber Employee Benefits’, Der Aktuar.
Amen, M 2007, ‘Simulation-Based Comparison of Existent IAS 19 Accounting Options’, European Accounting Review, vol.16, iss.2, pp.243-276.
Amen, M 2008, ‘Modeling and Analyzing the IAS 19 System of Accounting for Unfunded Pensions’, Operations Research Proceedings, vol.2007, pp.311-316.
Ammann, M & Seiz, R 2005, ‘An IFRS 2 and FASB 123 ® Compatible Model for the Valuation of Employee Stock Options’, Financial Markets and Portfolio Management, vol.19, no.4, pp.381-396.
Cairns, D 2006, ‘The use of fair value in IFRS’, European Accounting Review, vol.15 iss.53, pp.5-22.
Deloitte 2011, ‘Summaries of International Financial Reporting Standards’ [online], available at: https://www.iasplus.com/standard/ifrs02.htm [Accessed: May 5, 2011]
Emanuel, D 2005, ‘Accounting for share-based payments under NZ IFRS-2’,https://www.51lunwen.org/ukthesis/2012/0612/2337592656.html Business Review, vol.7, no.2, pp.38-44.
Nobes, C 2006, ‘The survival of international differences under IFRS: towards a research agenda’, Accounting and Business Research, vol.36, no.3, pp.233-245.