scholarly journals Hedge Accounting: International Financial Reporting Standards e Normas do Banco Central do Brasil

2020 ◽  
Author(s):  
Sérgio de Iudícibus ◽  
Ana Paula Correia Lacanna ◽  
José Everardo Alves Pereira ◽  
Ilse Maria Beuren
Keyword(s):  
Financial Reporting ◽  
Reporting Standards ◽  
Accounting Standard ◽  
Generally Accepted Accounting Principles ◽  
Financial Reporting Standards ◽  
Hedge Accounting ◽  
Accounting Principles ◽  
Ias 39 ◽  
Ifrs 9 ◽  
International Accounting Standard

Em 2008 foi anunciada a revisão do International Accounting Standard (IAS 39), segmentada em três etapas principais, a classificação e mensuração dos instrumentos financeiros, a introdução de uma nova metodologia para o cálculo de perda incorrida (impairment) e hedge accounting. Esse projeto resultou na publicação, em julho de 2014, na nova norma dos Instrumentos Financeiros, a IFRS 9. O objetivo deste estudo é analisar os principais impactos trazidos pela IFRS 9, frente aos normativos contábeis do Plano Contábil das Instituições do Sistema Financeiro Nacional (COSIF), no que tange à contabilização de hedge accounting. Realizou-se a análise dos normativos locais e internacionais, e de modo complementar um estudo de caso, por meio da análise das demonstrações contábeis brasileiras no Generally Accepted Accounting Principles do Banco Société Générale do Brasil, com data-base de 30 de junho de 2017. Os resultados da pesquisa mostram que, com as alterações trazidas pelo IFRS 9, maior detalhamento das informações sobre o hedge accounting passou a ser exigido, o que impacta consideravelmente o conteúdo e o formato atual das notas explicativas. Este estudo tem como principal contribuição a demonstração de que os requerimentos locais das divulgações dos instrumentos financeiros precisam de adequações.

Absicherung von Zinsänderungsrisiken nach IAS 39

2010 ◽  
Vol 51 (4) ◽  
pp. 18-23
Author(s):  
Thomas Kümpel ◽  
René Pollmann
Keyword(s):  
Financial Reporting ◽  
Fair Value ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
Reporting Standards ◽  
Accounting Standard ◽  
Financial Reporting Standards ◽  
Hedge Accounting ◽  
Ias 39 ◽  
International Accounting Standard

Die Bilanzierung ökonomischer Sicherungszusammenhänge, das so genannte Hedge Accounting, gehört zu den am meisten kontrovers diskutierten und umstrittenen Vorschriften der International Financial Reporting Standards (IFRS). Betroffen sind insbesondere die vom International Accounting Standard Board (IASB) veröffentlichten Regelungen zum Portfolio Fair Value Hedge Accounting von Zinsänderungsrisiken. Diese können als eine Weiterentwicklung der bisherigen Hedge Accounting Vorschriften angesehen werden, stoßen jedoch insbesondere in der Kreditwirtschaft auf Kritik. Der vorliegende Artikel befasst sich mit dem im International Accounting Standard 39 (IAS 39) verankerten Regelkreislauf des Portfolio Fair Value Hedge Accounting von Zinsänderungsrisiken. Dabei werden insbesondere die einzelnen Teilschritte herausgestellt und anschließend die Abbildung in der Bilanz und Gewinn- und Verlustrechnung dargestellt. The balancing of economic hedging activities, the so-called hedge accounting, is one of the most controversial and contentious discussed regulation of the International Financial Reporting Standards (IFRS). This concerns in particular the regulations according to the Fair Value Hedge Accounting of interest rate risks issued by the International Accounting Standard Board (IASB). Those can be considered as a development of recent hedge accounting regulations, but especially in the banking industry they met with criticism. Keywords: abischerung von zinsänderungsrisiken nach ias 39

scholarly journals Ensino Embasado na Estrutura Conceitual: a escolha da metodologia ativa para aplicação de casos para ensino importa?

2020 ◽  
Vol 14 (4) ◽  
Author(s):  
Gleison De Abreu Pontes ◽  
Kellma Bianca Cardoso Fonseca ◽  
Ariane Caruline Fernandes ◽  
Patrícia De Souza Costa
Keyword(s):  
Financial Reporting ◽  
Problem Based Learning ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
Reporting Standards ◽  
Accounting Standard ◽  
Financial Reporting Standards ◽  
International Accounting Standard

Objetivo: Identificar quais competências são desenvolvidas na aplicação de casos para ensino com a utilização de técnicas de ensino diferentes, à luz do Ensino Embasado na Estrutura Conceitual (EEEC) e da Taxonomia de Bloom. Método: Foram testadas três técnicas de ensino: Grupo de Verbalização e de Observação (GVGO), Júri Simulado e Problem-Based Learning (PBL). A percepção dos discentes foi coletada por meio de questionário e grupo focal. Resultados: Na percepção dos estudantes, o emprego das técnicas, desenvolveu habilidades e competências distintas. Assim, a escolha da metodologia para aplicação de casos deve estar alinhada com os objetivos educacionais estabelecidos pelo docente. Além disso, apesar de terem sido desenvolvidas competências de todos os estágios do EEEC, GVGO e PBL desenvolveram mais aquelas do estágio 3, enquanto o Júri Simulado aquelas do estágio 2. Contribuições: Os resultados podem ser úteis para o International Accounting Standard Board (IASB) ir além do desenvolvimento de casos para ensino no EEEC, incorporando na agenda reflexões sobre quais metodologias utilizar na aplicação desses materiais no instituto de alcançar o objetivo aplicação coerente das International Financial Reporting Standards (IFRS). Essas reflexões também podem ser realizadas por pesquisadores e docentes a fim de contribuírem com o EEEC.

scholarly journals An analytical study on impact of international financial reporting standards on financial statements and ratios of Indian companies

YMER Digital ◽  
2022 ◽  
Vol 21 (01) ◽  
pp. 261-266
Author(s):  
Dr. Nabha Kamble ◽  
Keyword(s):  
Financial Reporting ◽  
Emerging Economies ◽  
Analytical Study ◽  
Financial Statements ◽  
Investment Climate ◽  
Accounting Standard ◽  
Generally Accepted Accounting Principles ◽  
Financial Reporting Standards ◽  
The World ◽  
International Accounting Standard

India is one of the emerging economies in the world. For economic development, foreign direct investment (FDI) is needed, to facilitate the investment climate. There is a need to integrate its financial reporting with rest of the economies of the globe so that investors from outside will appreciate the financial results and financial positions of the companies. This will provide uniformity and comparability of financial statements with the financial statements prepared in other countries. At present, Indian companies are preparing their financial statements as per Generally Accepted Accounting Principles in India (Indian GAAP). These Principles are based on IFRS issued by International Accounting Standard Board (IASB). However, these principles were modified substantially as per Indian laws and practices.

scholarly journals Mengukur Tingkat Kesesuaian antara Standar Akuntansi Keuangan dengan International Financial Reporting Standards per 1 Januari 2008

2010 ◽  
Vol 1 (1) ◽  
pp. 87
Author(s):  
Rosinta Ria Panggabean
Keyword(s):  
Correlation Coefficient ◽  
Financial Reporting ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
Reporting Standards ◽  
Accounting Standard ◽  
Financial Reporting Standards ◽  
The Difference ◽  
Spearman’S Correlation ◽  
International Accounting Standard

International accounting topic was rare to adress between accounting practices, especially International Accounting Standard. It occured due to the restrictive source and difficulty in finding the source. However, recently the standard has been an addressed issue since Indonesia Chartered of Accountant (IAI) plans to comply the Indonesia Accounting Standard (SAK) with the International Financialreporting(IFRS)on1stJanuary2012.The purpose of the research is to measure the compliance of the (SAK) per 1st January 2008 with the IFRS per 1st January 2008 and attain the association between those two standards. Hence, the difference between the two standards and the neccessary steps to be taken for complying can be obtained. The methodology will be used in the paper are Jaccard’s Coefficients, Spearman’s Correlation Coefficient,Euclidean Distances.The sample for the paper will be 43 accounting issues adressed on both standards that have been chosen and investigated. The paper concludes that there are significant equalities (75%) between SAK per 1st January 2008 and IFRS 1st January 2008. (using Jaccard’s Coefficients). Due to several problems that have been found in the research, the author wish that the further researchers could widen the research’s samples, so the result will be more accurate and comprehensive. 

scholarly journals Continued Impact of International Financial Reporting Standards on U.S. Generally Accepted Accounting Principles

2020 ◽  
pp. 1-12
Author(s):  
Sylwia Gornik-Tomaszewski ◽  
Victoria Shoaf
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Fair Value ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Generally Accepted Accounting Principles ◽  
Financial Reporting Standards ◽  
Accounting Principles ◽  
Value Measurement ◽  
The Impact

The milestone outcomes of over a decade of close cooperation between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on the convergence of U.S. Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS) have been highly publicized in the professional media. Great attention has been paid to such joint FASB and IASB projects as accounting for business combinations, fair value measurement, and revenue recognition. The impact of U.S. GAAP on IFRS has also been discussed and highlighted in many professional and academic resources. It should come as no surprise since FASB is considered a world leader in creating high-quality standards through an exemplary standard-setting process. In this paper, we look at the least noticed outcome of the convergence process: the impact of IFRS on U.S. GAAP. We reviewed all of the Accounting Standards Updates (ASUs) to the FASB Accounting Standards Codification®, from the first issued in June 2009 to 2016, and listed instances where U.S. GAAP was significantly modified to reflect international solutions. These examples of U.S. GAAP modifications indicate that the impact of IFRS on U.S. GAAP continued well after the bilateral cooperation between FASB and IASB effectively ended in 2014. Furthermore, look at the most recent FASB pronouncement let us conclude that the FASB continues to be engaged in seeking comparable global accounting solutions.

scholarly journals De toekomst van IFRS in Europa: gaat de bom vallen?

2015 ◽  
Vol 89 (4) ◽  
pp. 120-121
Author(s):  
Ralph ter Hoeven
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
International Accounting Standards ◽  
Reporting Standards ◽  
Generally Accepted Accounting Principles ◽  
Financial Reporting Standards ◽  
Accounting Principles ◽  
Jaar Geleden

Het is inmiddels 20 jaar geleden dat de Europese Unie een beslissende keuze maakte in het ontwikkelen van een eigen GAAP (Generally Accepted Accounting Principles; dus stelsel van accountingregels). De keuze luidde: no, non, nein, não, nej, nee: er zou geen eigen EUGAAP worden ontwikkeld. Wel werd er voorzichtig gewezen op de toenmalige International Accounting Standards (IAS); inmiddels omgedoopt tot International Financial Reporting Standards (IFRS). Kortom Lidstaten werden vrijgelaten in de keuze van een GAAP voor beursgenoteerde ondernemingen en een beetje aangemoedigd om daarbij aan IAS te denken. Vijf jaar later, rond de millenniumwisseling dus, volgde er een update van de Europese accountingstrategie waarin niet geheel verrassend werd geconstateerd dat jaarrekeningen op de EU-kapitaalmarkt niet vergelijkbaar waren.

scholarly journals Convergence of IFRS and Ind AS – A Descriptive and Exploratory Insight

2021 ◽  
pp. 34-40
Author(s):  
Sayan Basu
Keyword(s):  
Advisory Committee ◽  
Financial Reporting ◽  
Accounting Standards ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
Reporting Standards ◽  
Accounting Standard ◽  
Financial Reporting Standards ◽  
International Accounting Standard ◽  
Financial Analyses

IFRS are designed to bring consistency to accounting language, practices and statements, and to help businesses and investors make educated financial analyses and decisions. The Ind AS are named and numbered in the same way as the corresponding International Financial Reporting Standards (IFRS). National Advisory Committee on Accounting Standards (NACAS) recommends these standards to the Ministry of Corporate Affairs (MCA). Indian viewpoints do not receive adequate attention at International Accounting Standard Board (IASB). Those are not debated adequately at the IASB before rejection. The present paper will discuss the reasons behind convergence of IFRs, rather than adoption. It also shows the Carve Outs of Ind AS from IFRS by providing valid reasons.

scholarly journals ‘Europa moet IFRS goedkeuren, nú!’

2004 ◽  
Vol 78 (10) ◽  
pp. 418-419
Author(s):  
Ruud Vergoossen
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
International Accounting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Hedge Accounting ◽  
Ias 39 ◽  
International Accounting Standards Board

Europe has to endorse the International Financial Reporting Standards’, verzucht Sir David Tweedie, voorzitter van de International Accounting Standards Board (IASB), tijdens een interview dat ik afgelopen zomer met hem had1. Het wil maar niet boteren tussen de IASB en de Europese Commissie. Langer dan een jaar wordt er al gesteggeld over de goedkeuring van IAS 39 over de verwerking en waardering van financiële instrumenten. Het ziet er momenteel (augustus 2004) niet naar uit dat de Europese Commissie IAS 39 volledig zal gaan voorschrijven, omdat zij meent dat de IASB onvoldoende in haar richting is opgeschoven. In plaats daarvan overweegt de Europese Commissie IAS 39 weliswaar goed te keuren, maar een aantal bepalingen in deze standaard tijdelijk buiten werking te stellen. Het betreft bepalingen op het gebied van hedge accounting en de waardering van financiële verplichtingen tegen reële waarde.

scholarly journals Wereldstandaard financiële verslaggeving: IFRS of US GAAP?

2002 ◽  
Vol 76 (12) ◽  
pp. 565-573
Author(s):  
Ruud Vergoossen ◽  
Frans Van Der Wel
Keyword(s):  
United States ◽  
Financial Reporting ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Generally Accepted Accounting Principles ◽  
Financial Reporting Standards ◽  
Accounting Principles ◽  
Verenigde Staten ◽  
Us Gaap

De roep om een wereldstandaard voor de financiële verslaggeving is groot. De Europese Unie heeft gekozen voor de International Financial Reporting Standards (IFRS) die in 2005 worden ingevoerd, terwijl de Verenigde Staten blijven vasthouden aan de United States Generally Accepted Accounting Principles (US GAAP). Dit artikel gaat in op de implementatie van de IFRS in de Europese Unie en de obstakels die een consistente interpretatie en toepassing van de IFRS in de weg kunnen staan. Daarna worden de IFRS vergeleken met de US GAAP en komt de positie van de IFRS in de Verenigde Staten aan de orde. In een korte slotbeschouwing wordt een drietal scenario’s geschetst om te komen tot een wereldstandaard. Het scenario waarbij de IFRS en de US GAAP naar elkaar toegroeien, lijkt, gegeven de omstandigheden, het meest realistisch en wenselijk (convergentiestrategie).

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