CONCEPTUAL AND PRACTICAL APPROACHES TO THE ASSESSMENT OF ACCOUNTING PRACTICES ACCOUNTING DOCTORAL SCHOOL DOCTORATE THESIS A+
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Grado
Accounting
Institución
Accounting
CONCEPTUAL AND PRACTICAL APPROACHES TO THE
ASSESSMENT OF ACCOUNTING PRACTICES
ACCOUNTING DOCTORAL SCHOOL
DOCTORATE THESIS
CONTENTS
INTRODUCTION 9
Motivation and the importance of research 10
The purpose and objectives of the research 11
Current state of knowledge ...
CONCEPTUAL AND PRACTICAL APPROACHES TO THE
ASSESSMENT OF ACCOUNTING PRACTICES
ACCOUNTING DOCTORAL SCHOOL
DOCTORATE THESIS
2015
, CONTENTS
INTRODUCTION 9
Motivation and the importance of research 10
The purpose and objectives of the research 11
Current state of knowledge 12
Research Methodology 14
CHAPTER 1. THEORETICAL APPROACHES OF VALUE AND EVALUATION 19
1.1. Discussions for development of accounting as a science 20
1.1.1. Early Periods 20
1.1.2. Modern Economy period 20
1.1.3. First Discussions 21
1.1.4. Effects of Economical Movements, Depressions 21
1.1.5. Bases of Theories 22
1.1.6. Assessment for theory foundation 23
1.1.7. Developing Accounting 24
1.2. Principle of theoretical Discussions
24
1.2.1. The Classical Period 24
1.2.2. The Neoclassical Period 26
1.2.3. Academical concepts 33
1.2.3.1. The measurement school concept 34
1.2.3.2. The informative school concept 34
1
, 1.3. Modern approaches to valuation in accounting
35
CHAPTER 2. NORMALIZATION, HARMONIZATION AND 42
CONVERGENCE OF ACCOUNTING EVALUATION
2.1. Historical Overview of the Development and Convergence of Accounting Standards 43
2.2. Recognition and Valuation in Accounting According to IAS / IFRS 51
2.3. Further Discussion of Valuation in IFRS 13 57
2.3.1. Fair value measurements for company assets 59
2.3.1.1. Basic Issues Related to Fair Value 59
2.3.1.2. Exploration of IFRS Issues 60
2.3.2. European Accounting Standards (EAS) on Valuation in Accounting 61
2.4. Settling of financial valuation in accounting 61
2.4.1. Evaluation of the IAS 36 disclosures 62
2.4.2. The determinative factors for the highest and lowest scores 62
2.4.3. Settlement between accounting and valuation 63
2.4.4. The meaning of high score meaning according with the Accuracy – Paris
Dauphine Barometer? 63
2.4.5. Financial disclosures to be chosen according with IAS 36 64
2.4.6. Positives and negatives of Fair Value in accounting 64
2.5. Observing of Romania and Turkey for valuation perspective and IFRS adaption 65
2.5.1. Accounting policies and choices for valuation in Romania 66
2.5.2. Features of valuation in the accounting system of Turkey 69
2.5.3. IFRS adoption in Romania and in Turkey 70
2
, CHAPTER 3. ACCOUNTING EVALUATION BETWEEN CERTAINTY OF 73
PAST COSTS AND UNCERTAINTY OF FUTURE VALUES
AND MEASUREMENT IN ACCOUNTING
3.1. Theoretical discussions 73
3.1.1. The function of evaluation 74
3.1.2. The case for historic cost 75
3.2. The concept of value and valuation in financial accounting 78
3.2.1. The object of financial accounting valuation 79
3.2.2. Elements of Financial Accounting Valuation 83
3.2.3. The concepts of value, cost, and price in management accounting 86
3.2.3.1. The object of management accounting valuation 86
3.2.3.2. The elements of management accounting valuation 89
3.2.4. Accounting principles in valuation 93
3.2.5. Valuation bases for accounting; Historical cost and fair value 93
3.2.5.1. Valuation at historical cost 95
3.2.5.2. Valuation at fair value cost 96
3.2.5.2.1. The 3-Level Fair Value Processing Hierarchy 97
3.2.5.2.2. Why to use Fair Value? 98
3.2.5.2.3. Fair Value’s position in financial crisis 100
3.2.5.2.4. How Fair Value might push up the negatives 102
in a financial crisis?
3.2.5.2.5. Fair Value’s interaction effect 104
3.2.5.2.6. Investors’ opinion on use of evaluation methodologies 106
3
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