Metrika

  • citati u SCIndeksu: [4]
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:9
  • preuzimanja u poslednjih 30 dana:7

Sadržaj

članak: 8 od 10  
Back povratak na rezultate
2014, vol. 16, br. 3, str. 239-251
Nekonzistentna primena Međunarodnih standarda finansijskog izveštavanja
Univerzitet u Kragujevcu, Ekonomski fakultet

e-adresavobradovic@kg.ac.rs
Ključne reči: finansijsko izveštavanje; Međunarodni standardi finansijskog izveštavanja (IFRS); Međunarodni komitet za računovodstvene standarde (IASB); nekonzistentna primena
Sažetak
Prerastanje Međunarodnih standarda finansijskog izveštavanja (IFRS) u jedinstveni globalni jezik finansijskog izveštavanja uveliko traje i prati problem njihove nekonzistentne primene od zemlje do zemlje, sa negativnim posledicama po globalnu uporedivost finansijskih izveštaja. Polazeći od toga, osnovni cilj istraživanja u ovom radu jeste da se sagledaju uzročnici razlika u praksi finansijskog izveštavanja onih zemalja koje se deklarišu kao sledbenice IFRS, i da se identifikuju načini da se prevaziđu te razlike. Primenom kvalitativne metodologije istraživanja utvrđeno je da fleksibilnost odredaba IFRS, koja je u mnogim slučajevima neizbežna, modifikacije prilikom njihove ugradnje u nacionalne regulatorne okvire, i raznolikost i nejednaka efikasnost nacionalnih mehanizama za njihovo nametanje i superviziju primene, predstavljaju glavne uzročnike nekonzistentnosti računovodstvenih praksi. Da bi se smanjila nekonzistentnost, potrebno je da se regulatori finansijskog izveštavanja više angažuju i bolje međusobno koordiniraju, ali i da Međunarodni odbor za računovodstvene standarde uloži dodatne napore, koji, pre svega, treba da budu usmereni na globalno promovisanje fundamentalnih osnova IFRS.
Reference
*** (2008) 2008 IFRS survey: Where are we today?. Deloitte Development LLC, Deloitte
Abd-Elsalam, O.H., Weetman, P. (2003) Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt. Journal of International Accounting, Auditing and Taxation, 12(1): 63-84
Alali, F., Cao, L. (2010) International financial reporting standards - credible and reliable? An overview. Advances in Accounting, 26(1): 79-86
Alfredson, K., Leo, K., Picker, R., Pacter, P., Radford, J., Wise, W. (2007) Applying International Financial Reporting Standards. Australia: John Wiley & Sons Australia, Ltd
Amiraslani, H., Iatridis, G.E., Pope, P.F. (2013) Accounting for asset impairment: a test for IFRS compliance across Europe. London, UK: Centre for Financial Analysis and Reporting Research, Cass Business School
Armstrong, C.S., Barth, M.E., Jagolinzer, A.D., Riedl, E.J. (2010) Market Reaction to the Adoption of IFRS in Europe. Accounting Review, 85(1): 31-61
Bogićević, J. (2013) Accounting implications of foreign currency transactions translation and hedging. Ekonomski horizonti, vol. 15, br. 2, str. 133-148
Cabrera, L. (2008) Widespread Acceptance of IFRS Continues. Is It Time for U. S. Companies to Prepare for the Transition?. The CPA Journal, 78, 3, 36-37
Deloitte global services limited (2014) IAS 27: Separate financial statements. Retrieved October 13, 2014, from http:// www.iasplus.com/en/standards/ias/ias27-2011#aug2014
Doupnik, T., Perera, H. (2007) International accounting. New York, USA: McGraw-Hill, International edition
Doupnik, T.S., Richter, M. (2004) The Impact of Culture on the Interpretation of “In Context” Verbal Probability Expressions. Journal of International Accounting Research, 3(1): 1-20
Epstein, B.J. (2009) The Economic Effects of IFRS Adoption. CPA Journal, 79, 3, 26-31
Ernst,, Young (2012) Consistency in IFRS - no borders, one language: dream or reality?. UK: IFRS Outlook. EYGM Limited
Foundation, I. (2012) IFRSs as the Global Standards: Setting a Strategy for the Foundation's Second Decade. London, UK: IFRS Fondation
IFRS Foundation (2014) Jurisdiction profiles. Retrieved June 3, 2014, from http://www.ifrs.org/Use-around-the-world/ Pages/Jurisdiction-profiles.aspx
Kvaal, E., Nobes, C. (2010) International differences in IFRS policy choice: A research note. Accounting and Business Research, 40(2): 173-187
Mcgee, R.W. (2006) Adopting and implementing international financial reporting standards in transition economies. u: Gregoriou G.N., Gaber M. [ur.] International accounting: Standards, regulations, and financial reporting, Oxford, UK: Elsevier, pp. 199-223
Nobes, C., Parker, R. (2010) Comparative International Accounting. Harlow, UK: Pearson Education Limited
Nobes, C. (2013) The continued survival of international differences under IFRS. Accounting and Business Research, 43(2): 83-111
Pacter, P. (2013) What Have IASB and FASB Convergence Efforts Achieved?. Journal of Accountancy, 215, 2, 50-59
Pacter, P. (2014) Global Accounting Standards - From Vision to Reality: Assessing the State of IFRS Adoption, Jurisdiction by Jurisdiction. CPA Journal, 84, 1, 6-10
PricewaterhouseCoopers (2007) International Financial Reporting Standards: The right move for US business: 10 Minutes on IFRS. USA, Delaware: PricewaterhouseCoopers LLP
–PricewaterhouseCoopers, =SLEPLJENA (2007) ViewPoint: Convergence of IFRS and US GAAP. London, UK: PricewaterhouseCoopers, PricewaterhouseCoopers (2010). IFRS adoption by country. Delaware, USA: PricewaterhouseCoopers LLP
Saudagaran, S.M. (2009) International Accounting: A User Perspective. Chicago, USA: CCH
Stevenson, K.M. (2008) The IASB: Some personal reflections. u: Godfrey J.M., Chalmers K. [ur.] Globalisation of accounting standards, Cheltenham, UK: Edward Edgar, pp. 34-45
Tokar, M. (2005) Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge. Accounting in Europe, 2(1): 47-68
US Securities and exchange commission (2010) Commission statement in support of convergence and global accounting standards. Washington, USA, Release Nos. 33-9109; 34-61578, U.S. Securities and exchange commission
von Keitz, I. (2006) The Application of IFRS: Choices in Practice. UK: KMPG IFRG Limited
Whittington, G. (2008) Harmonisation or discord? The critical role of the IASB conceptual framework review. Journal of Accounting and Public Policy, 27(6): 495-502
Willemain, J. (2008) Corporate reporting: Trends and tensions in convergence. Deloitte
Zeff, S.A. (2007) Some obstacles to global financial reporting comparability and convergence at a high level of quality. British Accounting Review, 39(4): 290-302
 

O članku

jezik rada: srpski, engleski
vrsta rada: pregledni članak
DOI: 10.5937/ekonhor1403239o
objavljen u SCIndeksu: 09.01.2015.