Repository logo
 
Publication

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

2015-01-16Journal article Open access
Simple item page
dc.contributor.authorTexeira Fernandes Justino, Maria Do Rosário
dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorTexeira Quirós, Joaquín
dc.contributor.authorCarvalho, Cláudia Daniela Ferreira da Mota
dc.date.accessioned2018-02-28T12:22:42Z
dc.date.available2018-02-28T12:22:42Z
dc.date.issued2015-01-16
dc.descriptionArtigo em revista científica internacional com arbitragem científicapt_PT
dc.description.abstractThe 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.doi10.17524/repec.v9i1.1112pt_PT
dc.identifier.issn1981-8610
dc.identifier.urihttp://hdl.handle.net/10400.21/8156
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherAbraciconpt_PT
dc.relation.ispartofseries;1
dc.relation.publisherversionwww.repec.org.brpt_PT
dc.subjectCulturept_PT
dc.subjectHarmonizationpt_PT
dc.subjectInternational accounting standardspt_PT
dc.subjectAccounting systemspt_PT
dc.titleAn Analysis Of Cultural Differences Based On The Replacement Project Of IAS 39: Financial Instruments – Recognition And Measurementpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlaceBrasíliapt_PT
oaire.citation.endPage24pt_PT
oaire.citation.startPage5pt_PT
oaire.citation.titleRevista de Educação e Pesquisa em Contabilidadept_PT
oaire.citation.volume9pt_PT
person.familyNameTexeira Fernandes Justino
person.familyNameAlbuquerque
person.familyNameTexeira Quirós
person.givenNameMaria do Rosário
person.givenNameFábio
person.givenNameJoaquín
person.identifier1713364
person.identifier2083208
person.identifier3507951
person.identifier.ciencia-id4917-732B-5C33
person.identifier.ciencia-id321C-4345-98A2
person.identifier.ciencia-id601F-79BA-3BCB
person.identifier.orcid0000-0002-2120-4892
person.identifier.orcid0000-0001-8877-9634
person.identifier.orcid0000-0002-7693-9888
person.identifier.ridGQP-6967-2022
person.identifier.scopus-author-id55856106700
person.identifier.scopus-author-id57192316632
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublicationcb6e4562-7c1c-47f8-9a66-dbb24dce47c6
relation.isAuthorOfPublication26fb9500-7aa0-4e26-85d0-9dac4a581202
relation.isAuthorOfPublicationfc45d371-f939-4737-bccd-31d0d5a4eeeb
relation.isAuthorOfPublication.latestForDiscoverycb6e4562-7c1c-47f8-9a66-dbb24dce47c6

Files

Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
1112-4044-3-PB.pdf
Size:
650.23 KB
Format:
Adobe Portable Document Format
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections

ISCAL - Artigos