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

2015-11Journal article Open access
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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.accessioned2018-02-28T16:34:36Z
dc.date.available2018-02-28T16:34:36Z
dc.date.issued2015-11
dc.descriptionArtigo em revista científica internacional com arbitragem científicapt_PT
dc.description.abstractThe 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.doi10.1590/1808-057x201500530pt_PT
dc.identifier.issn1808-057X
dc.identifier.urihttp://hdl.handle.net/10400.21/8158
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherUSP, São Paulopt_PT
dc.relation.ispartofseries26;68
dc.relation.publisherversionhttp://www.scielo.br/scielo.php?pid=S1519-70772015000200181&script=sci_abstract&tlng=ptpt_PT
dc.subjectStakeholders groupspt_PT
dc.subjectAccounting harmonizationpt_PT
dc.subjectProfessional interestspt_PT
dc.subjectInternational accounting standardspt_PT
dc.titleAn Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39pt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlaceSão Paulopt_PT
oaire.citation.endPage194pt_PT
oaire.citation.startPage181pt_PT
oaire.citation.titleRevista Contabilidade & Finançaspt_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.latestForDiscovery26fb9500-7aa0-4e26-85d0-9dac4a581202

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