An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39

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/10400.21/8158
Resumo: Artigo em revista científica internacional com arbitragem científica
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spelling An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39Stakeholders groupsAccounting harmonizationProfessional interestsInternational accounting standardsArtigo em revista científica internacional com arbitragem científicaThe professional interests of the various stakeholders groups are often seen as obstacles to full accounting harmonization. Studying different professional interests in the accounting domain is significant for organizations involved in the international accounting harmonization process, insofar as it enables them to identify the main obstacles to face in order to achieve full harmonization. Thus, this article is aimed at analyzing the differences in terms of professional interests by addressing the participation of various stakeholders groups in the process of issuing/modifying standards of the International Accounting Standards Board (IASB). Based on content analysis, we examined the comment letters sent to the IASB in the context of the first part of the first phase of the project to replace the International Accounting Standard (IAS) 39, entitled “Financial Instruments – Recognition and Measurement”, by the International Financial Reporting Standard (IFRS) 9, on its turn entitled “Financial Instruments”. Respondents were identified according to the stakeholders group, and, later, the collected data underwent a nonparametric chi-square test. The results of this study indicate there are significant differences between the answers obtained from the various stakeholders groups involved in the process of issuing or reviewing a standard of the IASB, above all made clear between the group of financial preparers and the regulatory and/or standard-setting agencies and the professional associations related to accounting.USP, São PauloRCIPLTexeira Fernandes Justino, Maria Do RosárioAlbuquerque, FábioTexeira Quirós, JoaquínCarvalho, Cláudia Daniela Ferreira da Mota2018-02-28T16:34:36Z2015-112015-11-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.21/8158eng1808-057X10.1590/1808-057x201500530info: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:10400.21/8158Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:16:58.211760Repositório 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 Differences in Terms of Professional Interests Based on the Project to Replace IAS 39
title An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39
spellingShingle An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39
Texeira Fernandes Justino, Maria Do Rosário
Stakeholders groups
Accounting harmonization
Professional interests
International accounting standards
title_short An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39
title_full An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39
title_fullStr An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39
title_full_unstemmed An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39
title_sort An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39
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 Stakeholders groups
Accounting harmonization
Professional interests
International accounting standards
topic Stakeholders groups
Accounting harmonization
Professional interests
International accounting standards
description Artigo em revista científica internacional com arbitragem científica
publishDate 2015
dc.date.none.fl_str_mv 2015-11
2015-11-01T00:00:00Z
2018-02-28T16:34:36Z
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/10400.21/8158
url http://hdl.handle.net/10400.21/8158
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1808-057X
10.1590/1808-057x201500530
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 USP, São Paulo
publisher.none.fl_str_mv USP, São Paulo
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
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