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Harmonisation of accounting standards: disclosure policies and practices of european commercial banks

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par Michael Forzeh Fossung
Gothenburg University - Master of Science (MSc) Accounting 2002
  

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ACKNOWLEDGEMENT

We feel very privileged to have completed this work with the help of some people. Our peers, professors, and administrators of the School of Economics and commercial law, especially those within the Graduate Business School who have assisted us enormously in realizing our goal. We are not able to present an exhaustive list; thus we give thanks to every body.

We owe special thanks to our supervisor, Assistant Professor Håkan Javefor for his inspirational approach to supervising, and for bestowing us with the insight of research methods.

We are also indebted to P. Mattila and M. Åhlqvist for their `challenger - role' during our thesis seminars.

We are also very thankful to our Parents, relatives and friends for their moral and financial support during this period of profound dedication in our lives.

May you all receive abundant blessing from the Almighty God.

December 2001

Fossung Michael Forzeh Rexon Nting Tayong

LIST OF FIGURES

FIGURE 1: BEST PERFORMING BANKS IN RISK DISCLOSURE 1999-2001 9

FIGURE 2: GROUP OF COUNTRIES WITH IDENTICAL ACCOUNTING PRACTICES. 10

FIGURE 3: GROUPS OF COUNTRIES WITH COMMON ACCOUNTING PRACTICES. 19

FIGURE 4: PROPOSED RESEARCH DESIGN FOR STUDYING REPORTING PRACTICES. 26

FIGURE 5: SCOPE OF THE SURVEY (A PRESENTATION OF SAMPLE) 28

FIGURE 6: PROPOSED COMPARATIVE FRAMEWORK. 43

FIGURE 7: SUMMARY OF FINDINGS. 51

FIGURE 8: ACCOUNTING STANDARDS OF USE BY LOCAL AND MNES BY 2010 54

TABLE OF CONTENT

ABSTRACT I

ACKNOWLEDGEMENT II

CHAPTER 1 1

1. INTRODUCTION 1

1.1 BACKGROUND 1

1.2 CONCEPTUAL FRAMEWORK 2

1.3 FORCES AND PRESSURES FOR ACCOUNTING HARMONIZATION 3

1.4 PROBLEM STATEMENT 4

1.5 OBJECTIVE OF THE STUDY 5

1.6 SIGNIFICANCE OF THE STUDY 6

CHAPTER 2 7

2. LITERATURE REVIEW 7

2.1 REPORTING POLICIES AND PRACTICES VS REGULATIONS 7

2.1.1 The Influence Of Culture 10

2.2 HARMONIZATION OF INTERNATIONAL ACCOUNTING STANDARDS 13

2.2.1 What Is Accounting Harmonization 13

2.2.2 Accounting Areas With Differing Accounting Policies 13

2.2.3 Practical Differences In Accounting Development and Annual Accounts -An EC Perspective 15

2.2.4 The Role Of Different Pressure Groups On Accounting Harmonization Among EC States 20

2.2.5 International Quasi-Governmental Bodies 21

2.2.6 Investors, Analyst And The Stock Markets 21

2.2.7 Employees And Trade Unions 22

2.2.8 Credit Institutions 22

2.2.9 Accountants, Auditors and the General Public 22

2.3 THE ISSUE OF TRANSPARENCY IN ACCOUNTING INFORMATION 23

CHAPTER 3 25

3. METHODOLOGY OF STUDY 25

3.1 RESEARCH STRATEGY 25

3.2 CASE STUDY STRATEGY 26

3.3 CHOICE OF COUNTRIES 27

3.4 CHOICE OF CASE STUDY AND SCOPE OF THE SURVEY 27

3.5 CHOICE OF BANKS 27

3.5 DATA AND INFORMATION COLLECTION 28

3.6 LITERATURE REVIEW 28

3.7 VALIDITY 29

CHAPTER 4 31

4 ACCOUNTING POLICIES AND PRACTICES 31

4.1 THE SWEDISH ACCOUNTING 31

4.1.1 FöreningsSparbanken 31

4.1.2 Skandinaviska Enskilda Banken (S.E.B.) 33

4.2 THE GERMANIC ACCOUNTING 35

4.2.1 Dresdner Bank AB 35

4.2.2 Deutsche Bank Ab 37

4.3 THE BRITISH ACCOUNTING 38

4.3.1 HSBC Bank 38

4.3.2 Barclays Bank Plc. 40

CHAPTER 5 43

5.1 ANALYSIS 43

5.2 SUMMARY OF FINDINGS 49

CHAPTER 6 53

6.1 CONCLUSION 53

6.2 CONCLUDING NOTE 54

6.3 LOOKING TO THE FUTURE 54

REFERENCES 57

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