Are changes in international accounting standards making them more complex?

Detalhes bibliográficos
Autor(a) principal: Morais, Ana
Data de Publicação: 2020
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.5/24527
Resumo: One of the objectives of International Accounting Standards Board (IASB) is to develop high-quality standards based on clearly articulated principles. However, despite stating that International Financial Reporting Standards (IFRS) are based on principles, IASB continuously revises and amends IFRS. This paper explores the relation between the changes in IFRS and whether the standards have become more complex over time. The sample comprises changes to IFRS between 2005 and 2016. Following Mergenthaler [(2012). Principles-based versus rules-based standards and accounting irregularities (Working paper)] and Donelson, McInnis, and Mergenthaler [(2012). Rules-based accounting standards and litigation. The Accounting Review, 87(4), 1247–1279], this paper scores the rules-based continuum for each standard. The results show that IFRS is becoming more complex because of the changes
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spelling Are changes in international accounting standards making them more complex?International Accounting Standards Board (IASB)Development High-Quality StandardsInternational Financial Reporting Standards (IFRS)One of the objectives of International Accounting Standards Board (IASB) is to develop high-quality standards based on clearly articulated principles. However, despite stating that International Financial Reporting Standards (IFRS) are based on principles, IASB continuously revises and amends IFRS. This paper explores the relation between the changes in IFRS and whether the standards have become more complex over time. The sample comprises changes to IFRS between 2005 and 2016. Following Mergenthaler [(2012). Principles-based versus rules-based standards and accounting irregularities (Working paper)] and Donelson, McInnis, and Mergenthaler [(2012). Rules-based accounting standards and litigation. The Accounting Review, 87(4), 1247–1279], this paper scores the rules-based continuum for each standard. The results show that IFRS is becoming more complex because of the changesTaylor & Francis GroupRepositório da Universidade de LisboaMorais, Ana2022-06-14T14:32:31Z20202020-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.5/24527engMorais, Ana .(2020). "Are changes in international accounting standards making them more complex?." Accounting Forum. Vol. 44. No. 1: pp. 35-63.info: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:RCAAP2023-03-06T14:54:09Zoai:www.repository.utl.pt:10400.5/24527Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:08:33.108303Repositório 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 Are changes in international accounting standards making them more complex?
title Are changes in international accounting standards making them more complex?
spellingShingle Are changes in international accounting standards making them more complex?
Morais, Ana
International Accounting Standards Board (IASB)
Development High-Quality Standards
International Financial Reporting Standards (IFRS)
title_short Are changes in international accounting standards making them more complex?
title_full Are changes in international accounting standards making them more complex?
title_fullStr Are changes in international accounting standards making them more complex?
title_full_unstemmed Are changes in international accounting standards making them more complex?
title_sort Are changes in international accounting standards making them more complex?
author Morais, Ana
author_facet Morais, Ana
author_role author
dc.contributor.none.fl_str_mv Repositório da Universidade de Lisboa
dc.contributor.author.fl_str_mv Morais, Ana
dc.subject.por.fl_str_mv International Accounting Standards Board (IASB)
Development High-Quality Standards
International Financial Reporting Standards (IFRS)
topic International Accounting Standards Board (IASB)
Development High-Quality Standards
International Financial Reporting Standards (IFRS)
description One of the objectives of International Accounting Standards Board (IASB) is to develop high-quality standards based on clearly articulated principles. However, despite stating that International Financial Reporting Standards (IFRS) are based on principles, IASB continuously revises and amends IFRS. This paper explores the relation between the changes in IFRS and whether the standards have become more complex over time. The sample comprises changes to IFRS between 2005 and 2016. Following Mergenthaler [(2012). Principles-based versus rules-based standards and accounting irregularities (Working paper)] and Donelson, McInnis, and Mergenthaler [(2012). Rules-based accounting standards and litigation. The Accounting Review, 87(4), 1247–1279], this paper scores the rules-based continuum for each standard. The results show that IFRS is becoming more complex because of the changes
publishDate 2020
dc.date.none.fl_str_mv 2020
2020-01-01T00:00:00Z
2022-06-14T14:32:31Z
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dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.5/24527
url http://hdl.handle.net/10400.5/24527
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Morais, Ana .(2020). "Are changes in international accounting standards making them more complex?." Accounting Forum. Vol. 44. No. 1: pp. 35-63.
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eu_rights_str_mv openAccess
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dc.publisher.none.fl_str_mv Taylor & Francis Group
publisher.none.fl_str_mv Taylor & Francis Group
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