An Analysis Of Cultural Differences Based On The Replacement Project Of IAS 39: Financial Instruments – Recognition And Measurement

Detalhes bibliográficos
Autor(a) principal: Texeira Fernandes Justino, Maria Do Rosário
Data de Publicação: 2015
Outros Autores: Albuquerque, Fábio, Texeira Quirós, Joaquín, Carvalho, Cláudia Daniela Ferreira da Mota
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.21/8156
Resumo: Artigo em revista científica internacional com arbitragem científica
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spelling An Analysis Of Cultural Differences Based On The Replacement Project Of IAS 39: Financial Instruments – Recognition And MeasurementCultureHarmonizationInternational accounting standardsAccounting systemsArtigo em revista científica internacional com arbitragem científicaThe accounting culture of individual countries is frequently considered as an obstacle to complete accounting harmonization. This study intends to analyze the differences in terms of culture based on the respondents’ participation in the issuing/change process of the standards of the International Accounting Standard Board (Iasb). Therefore, the comment letters sent to the Iasb where analyzed in the context of the first part of the replacement process of the International Accounting Standard (IAS) 39: Financial Instruments - Recognition and Measurement by the International Financial Reporting Standard (IFRS) 9. The respondent countries were identified in function of the classification proposed by Gray (1988). Next, the collected data were submitted to the non-parametric chi-square test. The results of this study evidence the existence of cultural differences in the responses obtained from the countries, particularly in the context of the accounting value of conservatism, without identifying evidences of these differences for the values of secrecy, professionalism and uniformity. Thus, it is concluded that the countries classified as conservative prefer more conservative measuring practices, based, namely, on the cost or amortized cost, to the detriment of fair value-based measuring criteria. These study results are intended to support decision making by international standard setters and the national entities responsible for subscribing to these standards.AbraciconRCIPLTexeira Fernandes Justino, Maria Do RosárioAlbuquerque, FábioTexeira Quirós, JoaquínCarvalho, Cláudia Daniela Ferreira da Mota2018-02-28T12:22:42Z2015-01-162015-01-16T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.21/8156eng1981-861010.17524/repec.v9i1.1112info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-08-03T09:55:10Zoai:repositorio.ipl.pt:10400.21/8156Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:16:58.114750Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv An Analysis Of Cultural Differences Based On The Replacement Project Of IAS 39: Financial Instruments – Recognition And Measurement
title An Analysis Of Cultural Differences Based On The Replacement Project Of IAS 39: Financial Instruments – Recognition And Measurement
spellingShingle An Analysis Of Cultural Differences Based On The Replacement Project Of IAS 39: Financial Instruments – Recognition And Measurement
Texeira Fernandes Justino, Maria Do Rosário
Culture
Harmonization
International accounting standards
Accounting systems
title_short An Analysis Of Cultural Differences Based On The Replacement Project Of IAS 39: Financial Instruments – Recognition And Measurement
title_full An Analysis Of Cultural Differences Based On The Replacement Project Of IAS 39: Financial Instruments – Recognition And Measurement
title_fullStr An Analysis Of Cultural Differences Based On The Replacement Project Of IAS 39: Financial Instruments – Recognition And Measurement
title_full_unstemmed An Analysis Of Cultural Differences Based On The Replacement Project Of IAS 39: Financial Instruments – Recognition And Measurement
title_sort An Analysis Of Cultural Differences Based On The Replacement Project Of IAS 39: Financial Instruments – Recognition And Measurement
author Texeira Fernandes Justino, Maria Do Rosário
author_facet Texeira Fernandes Justino, Maria Do Rosário
Albuquerque, Fábio
Texeira Quirós, Joaquín
Carvalho, Cláudia Daniela Ferreira da Mota
author_role author
author2 Albuquerque, Fábio
Texeira Quirós, Joaquín
Carvalho, Cláudia Daniela Ferreira da Mota
author2_role author
author
author
dc.contributor.none.fl_str_mv RCIPL
dc.contributor.author.fl_str_mv Texeira Fernandes Justino, Maria Do Rosário
Albuquerque, Fábio
Texeira Quirós, Joaquín
Carvalho, Cláudia Daniela Ferreira da Mota
dc.subject.por.fl_str_mv Culture
Harmonization
International accounting standards
Accounting systems
topic Culture
Harmonization
International accounting standards
Accounting systems
description Artigo em revista científica internacional com arbitragem científica
publishDate 2015
dc.date.none.fl_str_mv 2015-01-16
2015-01-16T00:00:00Z
2018-02-28T12:22:42Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.21/8156
url http://hdl.handle.net/10400.21/8156
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1981-8610
10.17524/repec.v9i1.1112
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Abracicon
publisher.none.fl_str_mv Abracicon
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
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reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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