Cómo converger hacia un informe integral en la empresa
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Ciclo de Conferencias: Reacting to the crisis: the new regulatory environment. En colaboración con el Instituto de Empresa. Christian Leuz Booth School of Business. Chicago. EE.UU. Madrid, 15 de abril de 2011
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Geoff Brown
Professor Duhn
ACC 680
March 5, 2017
Objectives
Introduction
Potential issues in financial statement analysis
Recommendations on the issues
International financial statement analysis potential benefits
2
Introduction: financial statements analysis
Definition; the act of looking at financial statements with a view of evaluating the financial status of the company to make better economic decisions(Brown et.al, 2014)
Financial statements include balance sheet, income statement, statement of equity and cash flow statement among others
Financial analysis uses tools such as financial ratios
Financial statement analysis make the use of various tools. The most common tools is financial ratios. This financial ratios are classified into various categories depending on the objective they are required to achieve. The common financial ratios are classified into liquidity, profitability, solvency, operating financial ratios and leverage ratios.
3
Introduction (continued)
Statement of the problem- effect of global market on financial statement analysis
Scope; financial statement analysis in the us vis a vis the global market
global market of choice is German.
This presentation is intended to give an outline of the various opportunities as well as threats that will be encountered as result of having global operations. The threats and opportunities will have a bias on the various effects this global markets will have on the process of financial statement analysis. This will also be a comparison between the host country, USA and the new country referred to as the global market. The global market in this case is German
4
Potential issues
Legal systems
Tax regulation
Political and political ties
Inflation
Funding mechanism
This are the major determinants of many countries accounting system and by the extension the process of financial statement analysis. They present both threats and opportunities to the business. The will be each be discussed in the subsequent slides.
5
Legal system
There two types of legal systems namely common law and codified roman law
The kind of accounting system is determined by the legal system
German being the global market uses codified roman law.
Accounting profession in German is highly regulated with procedures laid down on particular transaction
In the German law is silent about items such as cash flow statements, leases and also transactions involving foreign currency transactions(Geppert et.al, 2016)
Unlike in the USA and other countries who use the common law legal system, the accounting field is highly regulated in German. In countries operating under the common law regime the laws are left to professional bodies to deliberate on the various contentious issues. In this case various tools such as cash flow statement are very important when it comes to issues such liquidity. Lack of clear direction on such an item can make benchmarking wit ...
Major Differences Between US Gaap And IFRS
This document provides an overview and summary of a presentation on major differences between U.S. GAAP and IFRS and latest developments. The presentation covers: 1) Introduction to IFRS; 2) Current relevance of IFRS in the U.S.; 3) SEC roadmap to IFRS adoption and projected impact on the U.S.; 4) Major differences between U.S. GAAP and IFRS; and 5) Implications for businesses. Key points include that over 110 countries have adopted IFRS, the SEC is considering a phased mandatory adoption of IFRS for U.S. companies beginning in 2016, and full adoption of a single set of global standards could increase compar
Assigment number 1 on IFRS.docx
1) Murphy argues that IASB acts in the interests of large accounting firms rather than the public, but others believe IASB establishes standards to benefit all stakeholders and ensures transparency.
2) While the big four accounting firms have some influence, there is no evidence of a cartel, as they compete against each other and IASB consults a wide range of groups.
3) Adopting IFRS has benefits for transparency and comparability between countries, though implementation challenges vary between local authorities depending on their operations and accounting expertise.
Introduction to IFRS
This document provides an overview of International Financial Reporting Standards (IFRS) and Canada's adoption of IFRS beginning in 2011. It discusses the key concepts and differences between IFRS and Canadian GAAP, the timeline for adoption in Canada, and some of the challenges and focus areas for accounting firms in assisting clients with the transition to IFRS.
IFRS Conversion in a global environment
This document discusses considerations for managing an IFRS conversion in a global organization. It recommends centralizing accounting processes to streamline efforts and reduce costs. Key steps include focusing on common accounting standards across subsidiaries while dealing with local exceptions, managing auditors during the principles-based approach, and using the conversion as an opportunity to evaluate and modify current accounting policies.
Compliance with International Financial Reporting Standards
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
Corporate Reporting How Your Business Will Be Affected By Impending Regulat...
This document discusses upcoming changes to Canadian accounting standards and regulatory compliance requirements that will affect businesses. As of January 1, 2011, Canadian GAAP will no longer exist and all companies will need to adopt either IFRS or Accounting Standards for Private Enterprises. It outlines considerations for determining which standard is best for private companies. It also discusses key areas companies need to address when transitioning to a new standard, such as project planning, revising accounting policies, and financial statement preparation. Additionally, it describes how an organization called PowellDorian can provide services to help companies manage roles like corporate secretary, chief financial officer, and IFRS project management during the transition period.
Article on IFRS
The document discusses the development and adoption of International Financial Reporting Standards (IFRS) as a single set of global accounting standards. It notes that increasing globalization and the need for comparability across countries led to the creation of IFRS by the International Accounting Standards Board. Many countries have now fully adopted IFRS or converged their national standards with IFRS. The document outlines benefits of IFRS such as improved comparability and transparency, but also challenges to implementation such as changes required to financial reporting systems and potential political influences on standard setting.
Article on IFRS
The document discusses the development and adoption of International Financial Reporting Standards (IFRS) as a single set of global accounting standards. It notes that increasing globalization and the need for comparability across countries led to the creation of IFRS by the International Accounting Standards Board. Many countries have now adopted or converged their standards with IFRS. While IFRS adoption has benefits like improved comparability and investment, it also presents challenges for countries in implementation due to changes required and lack of IFRS expertise. Overall the document examines both the rationale for a single global standard and the ongoing challenges associated with widespread IFRS adoption.
Chap 1.2 - The Regulatory Framework.pptx
The regulatory framework is crucial to ensure relevant and faithful financial reporting that meets the needs of shareholders and other users. There must be a single body, the IASB, responsible for developing financial reporting standards (IFRS) to promote compliance. IFRS need a conceptual framework of principles to evolve standards over time in response to economic changes. While rules-based systems aim to minimize judgment, a principles-based system like IFRS within a conceptual framework ensures standards are consistent and departures can be judged based on underlying principles. Setting international standards brings advantages like comparability but also costs of implementing changes.
• Determine what you believe to be the major obstacles to the conver.pdf
• Determine what you believe to be the major obstacles to the convergence process. Recommend
two (2) strategies that the IASB could use in order to improve the convergence process overall.
Justify your response.
Solution
WHY IS IT IMPORTANT TO HAVE MORE COMPARABLE GLOBAL ACCOUNTING
STANDARDS? HOW DOES THAT EFFORT FIT WITH THE FASB’S MISSION?
The first priority of the Financial Accounting Standards Board (FASB) is to improve financial
reporting for the benefit of investors and other users of financial information in U.S. capital
markets. We do that by striving to set the highest-quality standards, which collectively are
known as Generally Accepted Accounting Principles (GAAP). By highest quality, we mean
standards that provide users of financial statements with information that is clear, useful, and
relevant to their needs, while considering whether the expected benefits of that information
justify the costs of providing and using it.
The FASB believes that seeking more comparable global accounting standards—improving the
quality of accounting standards used around the world while reducing differences among those
standards—is consistent with its core mission. Investors, companies, auditors, and other
participants in the U.S. financial reporting system benefit from the increased comparability that
can result from the closer alignment of standards used internationally. More comparable
standards have the potential to reduce costs for both users and preparers of financial statements
and make worldwide capital markets more efficient. The Securities and Exchange Commission
(SEC) expects the FASB to consider, in developing standards, the extent to which international
comparability is necessary or appropriate in the public interest and for the protection of
investors.
HOW DOES THE FASB SEEK GREATER COMPARABILITY?
As we conclude the bilateral convergence program begun in 2002 by the FASB and the
International Accounting Standards Board (IASB), the FASB has implemented a three-part
strategy for seeking greater comparability in accounting standards internationally:
Developing High Quality GAAP Standards
The FASB continually strives to meet the needs of investors and other users of GAAP-based
financial reports, both within and outside the United States, by improving the quality of GAAP.
The FASB believes that the high-quality standards it develops will continue to influence the
shape and future direction of international standards, as they have for more than 40 years. By
creating high-quality standards through a best-in-class standard-setting process, the FASB serves
as a reference point and benchmark for others. In other words, we will continue to lead by setting
an example of excellence.
As it undertakes standard-setting projects, the FASB carefully evaluates whether U.S. financial
reporting would be improved by implementing approaches consistent with particular IFRS
standards. This also would enhance international comparability for the benefit of inves.
GAAP vs IFRS
This document discusses the key differences between International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) used in the United States. It covers differences in financial statement formatting, revenue recognition principles, and definitions of revenues and expenses. It also discusses the SEC's consideration of adopting IFRS instead of GAAP, and implications of the Sarbanes-Oxley Act on competitiveness of US companies in global markets. While there are some differences, the overall financial reporting between IFRS and GAAP is not substantially different. Adopting IFRS would require significant changes for US businesses and consideration of economic impacts.
A Comparison Of Ifrs And Gaap
The document provides an overview of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). It discusses how GAAP is established by individual countries while IFRS was developed by the International Accounting Standards Board to address issues with companies operating in multiple countries. The document also notes some key differences between GAAP and IFRS, such as GAAP being more rules-based while IFRS is more principles-based.
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Navigating the world of forex trading can be challenging, especially for beginners. To help you make an informed decision, we have comprehensively compared the best forex brokers in India for 2024. This article, reviewed by Top Forex Brokers Review, will cover featured award winners, the best forex brokers, featured offers, the best copy trading platforms, the best forex brokers for beginners, the best MetaTrader brokers, and recently updated reviews. We will focus on FP Markets, Black Bull, EightCap, IC Markets, and Octa.
Industrial Tech SW: Category Renewal and Creation
Every industrial revolution has created a new set of categories and a new set of players.
Multiple new technologies have emerged, but Samsara and C3.ai are only two companies which have gone public so far.
Manufacturing startups constitute the largest pipeline share of unicorns and IPO candidates in the SF Bay Area, and software startups dominate in Germany.
The Steadfast and Reliable Bull: Taurus Zodiac Sign
Explore the steadfast and reliable nature of the Taurus Zodiac Sign. Discover the personality traits, key dates, and horoscope insights that define the determined and practical Taurus, and learn how their grounded nature makes them the anchor of the zodiac.
The latest Heat Pump Manual from Newentide
𝐔𝐧𝐯𝐞𝐢𝐥 𝐭𝐡𝐞 𝐅𝐮𝐭𝐮𝐫𝐞 𝐨𝐟 𝐄𝐧𝐞𝐫𝐠𝐲 𝐄𝐟𝐟𝐢𝐜𝐢𝐞𝐧𝐜𝐲 𝐰𝐢𝐭𝐡 𝐍𝐄𝐖𝐍𝐓𝐈𝐃𝐄’𝐬 𝐋𝐚𝐭𝐞𝐬𝐭 𝐎𝐟𝐟𝐞𝐫𝐢𝐧𝐠𝐬
Explore the details in our newly released product manual, which showcases NEWNTIDE's advanced heat pump technologies. Delve into our energy-efficient and eco-friendly solutions tailored for diverse global markets.
一比一原版新西兰奥塔哥大学毕业证（otago毕业证）如何办理
一模一样【微信：A575476】【新西兰奥塔哥大学毕业证（otago毕业证）成绩单Offer】【微信：A575476】（留信学历认证永久存档查询）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信：A575476】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信：A575476】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
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Cómo converger hacia un informe integral en la empresa
- 1. How to Make Global Reporting Convergence Work Christian Leuz J. Sondheimer Professor of International Economics, Finance & Accounting
- 9. Illustration: IFRS Mandate Local GAAP IFRS Reporting Discretion Firm A Firm B With strong enforcement Reporting quality Reporting quality With weak enforcement
- 22. Securities Regulation in the EU
- 23. Effects of Tighter Securities Regulation When Prior Regulation or Implementation Differs
- 25. Average Staff Changes in High Staff Countries
Editor's Notes
- Most of the convergence has happened through IFRS adoption
- But benefits for the U.S. are likely to be muted Comparability (or network) effects are likely to be larger for smaller countries with few firms – U.S. network is large Firms and countries have incentives to implement IFRS in a way that fit their particular infrastructure and needs – Reporting incentives U.S. GAAP and IFRS are already fairly close
- There are at least two testable predictions In regimes with stronger enforcement the effects should be concentrated at the bottom Peer effects would lead to a situation where even firms improve that had higher quality to begin with
- Capital-market effects are not present in all countries No effects in countries with weak enforcement and weak reporting incentives Here firms are more likely to resist -> end up with national flavors Convergence strategy and divergence between local GAAP and IFRS matter the most in countries with strong enforcement Dual reporting and now full IFRS reporting
- Who should enforce a particular rule? Regulators can specialize more and can be incentivized better than judges (who are by design independent) In countries with weak institutions and inefficient bureaucracies, the risk of abuse is higher One issue is that the same regulation could be suited differently for different countries, which in turn could explain differential effects Enforcement Theory 4 strategies for social control: market discipline, private litigation, public enforcement through regulation, state ownership
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