The path to international accounting harmonization and comparability indices: the analysis of IAS 2 among European listed food and beverage companies

Pastore, Federica (A.A. 2021/2022) The path to international accounting harmonization and comparability indices: the analysis of IAS 2 among European listed food and beverage companies. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Francesco Paolone, pp. 144. [Master's Degree Thesis]

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Abstract/Index

Regulatory setting and historical evolution to harmonization: IAS/IFRS. Overview of the international accounting harmonization path. Institutions of the international standard setter over time. Due process steps for IASB principles and different application models. The international accounting system based on a conceptual framework. The concept of accounting harmonization: literature review. Accounting harmonization, standardization, and comparability: comparing definitions. Evolution of the concept of harmonization: literature over time. Types of harmonization: de facto and de jure harmonization. The measurement of harmonization: statistical models and indices. Other methods of measurement: from gray index to entropy. Presentation of the IAS 2: regulation and measurement of inventories. Development and scope of IAS 2. Recognition of inventories. Measurement of inventories: the concept of Net realizable value (NRV). Techniques and formulas of inventories cost. Disclosure requirements of IAS 2. Comparison with OIC standards: differences in the accounting of inventories. Research design: IAS 2 in listed European companies in food and beverage sector. Introduction to the research methods. Quantitative research: analysis of comparability in the application of IAS 2. Qualitative research: interview with the accounting manager of Newlat Food S.p.a.

References

Bibliografia: pp. 124-127. Sitografia: pp. 128-129.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Management, English language (LM-77)
Chair: Financial reporting and performance measurement
Thesis Supervisor: Paolone, Francesco
Thesis Co-Supervisor: Busco, Cristiano
Academic Year: 2021/2022
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 08 Mar 2023 15:25
Last Modified: 08 Mar 2023 15:25
URI: https://tesi.luiss.it/id/eprint/35340

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