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THE INFLUENCE OF GLOBAL FINANCIAL CRISIS ON THE ACCOUNTING POLICIES  [PDF]
Marcus Cristina-Maria
Annals of the University of Oradea : Economic Science , 2010,
Abstract: Accounting practices are deeply implicated in the current financial crisis and in proposals for recapitalizing financial institutions and restoring stability to the global financial system. Noting that very little research has been done on the accounting policies implications of such crises, particular consideration is given to exploring the significance of and potential for research on this topic. This article discusses the changes that occur in the accounting policies starting with 2007 when the economic catastrophe begins. The empirical results suggest that companies introduced new components on their accounting policies with the emergence of financial crisis and there isn’t a trend of changes in accounting policies depending on the activity of a company.
POSSIBILITIES AND LIMITATIONS OF THE ACCOUNTING POLICIES IN THE REPORTING OF FINANCIAL REPORTING
VICTORIA FIRESCU,MIHAELA ZAHARIA (CRIVAC)
Lucr?ri ?tiin?ifice : Management Agricol , 2009,
Abstract: Due to the globalization and financialization of economies, the classic financial reporting, articulated in the accounting concepts no longer meet the expectations of various categories of users. The admitted accounting principles often generate distortions that deform economic reality. Moreover, the diversity of accounting practices makes the financial analysis approach more difficult, especially in the case enterprises of different nationalities.
DISCLOSURE OF ACCOUNTING POLICIES: AN INDIAN PERSPECTIVE
ROBAB SARVARI ALI BABALOO
Indian Streams Research Journal , 2012,
Abstract: Accounting policies are the specific accounting principles and methods of applying those principles adopted by the enterprises in preparation and presentation of the financial statements. The paper tests the hypothesis 'Adoption of IFRS way for disclosure of accounting policies would improve the presentation of financial statements and help in making its realistic and fair analysis.' The goal of this research paper is (1) to understand the important provisions of Ind AS1 and compare them with earlier AS1 and also with IFRS (2) to discuss the new trends and its effect on the presentation of financial statements in India. The researcher collects the data from secondary sources like books, internet websites, and research mentor. The research identifies that culture, conservatism, secrecy, language; MNCs are the major factors which affect the convergence to IFRS in India. Adoption of IFRS is necessary. If adopted, the convergence would help in a realistic and fair analysis of financial statements.
ACCOUNTING POLICIES APPLIED BY ENTITIES AND THE VALUE OF FIXED ASSETS
Partenie Dumbrav?,Cs?sz Csongor
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice , 2012,
Abstract: The objective of this paper is to present the accounting policies applied by medium taxpayers in Covasna county and analyse the factors of influence over choice of accounting policies related to tangible assets. The study contains an analysis of answers given by respondents to the questionnaire sent, with regard to: evaluation bases, revaluation of the tangible assets of the entities, used amortization methods and the depreciable value. The results obtained among other, show that the greatest effect on accounting policy choices have influence factor no. 7 - The tangible assets value in the financial statements present the true and fair view of them.
AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES  [PDF]
Popa Dorina Nicoleta,Belenesi Marioara,Mester Ioana Teodora
Annals of the University of Oradea : Economic Science , 2011,
Abstract: In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to the same sample, containing a number of 100 SMEs in Bihor County, selected according to the criterion of the average number of employees and that of the level of net turnover at the end of 2008. Continuing previous conducted research we have investigated this time the specific accounting policies of the sampled SMEs from Bihor County and the way these policies are understood by practitioners and implemented in order to prepare financial statements. Surprisingly, we have found that only 93.33% of the respondents agree that the elements presented in the annual financial statements of the entity are evaluated in accordance with the general accounting principles stipulated in Order 3055/2009, according to the accrual accounting. Half of the people interviewed had in view all four qualities of accounting information (intelligibility, relevance, credibility, comparability) in drawing up the annual financial statements, and most of them (56.67%) are not aware of the possibility to use a significance threshold (10%-15%) of the total value of that particular category of assets, liabilities, expenditure, income and results for an as faithful as possible presentation of information in the balance sheet and in the profit and loss account.
The role of accounting in financial markets
André Taue Saito,José Roberto Ferreira Savoia
Gest?o Contemporanea , 2009,
Abstract: This paper discusses the relation between accounting and financial markets by showingthat the relevance of this relation is clearly stated by the different interests of managers,investors, shareholders, creditors, and the government, among other stakeholders due to thefact that it gives them updated and reliable information about the financial condition ofthe company. The study is supported by three pillars: relation between finance and theaccounting theory, evolution of the role played by professionals in this area; and theimportance of the impact of the accounting information for the economic agents. Theresults suggest that stakeholders demand different financial information in order to assesscompany performance. This work contributes by highlighting that accounting must considerthe different needs of stakeholders and not solely financial metrics of profitability.
ACCOUNTANTS ABOUT ACCOUNTING POLICIES. AN EMIPRICAL INVESTIGATION OF SMES FROM BIHOR COUNTY  [PDF]
Bogdan Victoria,Mester Ioana Teodora,Belenesi Marioara
Annals of the University of Oradea : Economic Science , 2010,
Abstract: This paper examines the setting up of accounting procedures and policies in sampled SMEs from Bihor, county selected after criteria of size at the end of 2008. In order to conduct our research we have set up a questionnaire of 25 questions which has been applied to 100 SMEs. The obtained results showed that out of the 83 respondents, only 92,68% agree with the provisions of Article 10 of Order 3055/2009, according to which entities must develop their own accounting policies approved by the managers, only 75,60% of the respondents agree that the existence of written accounting policies at the enterprise level improves the quality of financial reporting and managersa€ decision making process and a significant number of respondents (21,95%) do not know the fact that during a financial year, a firma€ s accounting policies cannot be changed. The most relevant result of our investigative research consist in identifying the need to train the human resources involved in the process of writing and applying accounting policies and procedures in SMEs and the necessity to set up a manual of accounting department.
ACCOUNTING POLICIES REGARDING SUBSIDIES IN AGRICULTURE
CAMELIA-DANIELA HA?EGAN,CARMEN-MIHAELA IMBRESCU,O.O. MEGAN
Lucr?ri ?tiin?ifice : Management Agricol , 2009,
Abstract: The work approaches theoretical problems regarding the role of subsidies in agriculture, the situation of the subsidies in Romania, as well as the accounting policies regarding these subsidies. From the accounting point of view, we followed how the politics are being applied by the companies with agricultural orientation, for the two categories: subsidies related to the assets and subsidies related to incomes.
ПРОБЛЕМИ ОЦ НКИ ТА В ДОБРАЖЕННЯ В ОБЛ КОВ Й ПОЛ ТИЦ PROBLEMS OF ASSESSMENT AND ITS REFLECTION IN ACCOUNTING POLICIES ПРОБЛЕМЫ ОЦЕНКИ И ЕЕ ОТРАЖЕНИЕ В УЧЕТНОЙ ПОЛИТИКЕ  [cached]
М.М. НАСТЕНКО,Н.М. ГУДЗЕНКО
Strategy of Ukraine : Economics, Sociology, Law , 2011,
Abstract: Проведене досл дження оц нки та м сця в обл ков й пол тиц п дпри мства, надано пропозиц щодо визнання, оц нки та обл кового в дображення специф чних об’ кт в у бухгалтерському обл ку; розглянуто снуюч п дходи до орган зац внутр шнього контролю дотримання положень обл ково пол тики щодо метод в оц нки. The research assessment and its place in the accounting policies of the enterprise, given the proposals for the recognition, measurement and display your specific objects in accounting;reviewed existing approaches to internal control compliance with accounting policies for assessment methods. Проведенное исследование оценки и ее места в учетной политике предприятия, предостав-лены рекомендации относительно признания, оценки и отражения в учете специфических объектов, рассмотрены существующие подходы к организации внутреннего контроля соблюдения положений учетной политики в отношении методов оценки.
IMPLICATIONS OF ECONOMIC CRISES ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION IN BRAZILIAN COMPANIES  [cached]
Fábio Moraes da Costa,Danilo José Santana dos Reis,Arilda Magna Campagnaro Teixeira
Revista de Educa??o e Pesquisa em Contabilidade , 2012,
Abstract: This papers investigates the impact of financial crises occurred in Brazil (1997-1999, 2002 and 2007-2008) on the value relevance of book value and earnings. The final sample comprised 1,904 observations from Brazilian listed companies, from 1997 till 2010. It is an empirical study based on panel data regression. To answer the research question, a dummy was applied for each year of negative macroeconomic shocks and how they affected the relation between market prices and accounting variables. Empirical evidence indicates that financial crises affected the value relevance of book value positively and the value relevance of earnings negatively, similarly to other countries like Thailand and Mexico. Therefore, macroeconomic factors should be taken into consideration when analyzing how accounting information captures the underlying characteristics of a firm. Future research could consider companies from other countries in Latin America and evaluate if the effects are similar or not. This is important because macroeconomic policies implemented to mitigate the effects of a crisis could lead to different impacts on the relevance of accounting information.
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