Are changes in international accounting standards making them more complex?
Autor(a) principal: | |
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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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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 |
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/10400.5/24527 |
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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info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Taylor & Francis Group |
publisher.none.fl_str_mv |
Taylor & Francis Group |
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 |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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