An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Outros Autores: | , , |
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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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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7160 |
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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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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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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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1799133431535239168 |