Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Springer. This book was released on 2016-02-03 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
Download or read book Accounting in The Netherlands written by Jens Gehrmann and published by GRIN Verlag. This book was released on 2002-03-15 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2000 in the subject Business economics - Accounting and Taxes, grade: 1,7 (A-), Royal Holloway, University of London (School of Management), course: International Finance and Accounting, language: English, abstract: This essay is meant to give a brief overview of accounting in The Netherlands. Accounting is examined under its background in the economy, politics, auditing, legal framework and institutions involved in accounting regulations. In times of globalisation and harmonisation accounting has to be taken in consideration as an important factor. The Netherlands as a founder of the IAS and the EU was always interested in moving towards harmonisation. The Netherlands accounting system, which is unique and difficult to classify, has a good reputation world-wide.
Download or read book The Netherlands written by Jan Dijksma and published by Van Nostrand Reinhold. This book was released on 1993-01-01 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Practices in the Netherlands written by Gerhard G. Mueller and published by . This book was released on 1962 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Accounting Profession in name of Country Netherlands written by and published by . This book was released on 1991 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Investing in The Netherlands written by Ministry of Economic Affairs and published by . This book was released on 1996 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Kingdom of Netherlands written by International Monetary Fund and published by International Monetary Fund. This book was released on 2011-06-21 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Netherlands has been heavily affected by the global financial crisis. The “Twin Peaks” supervision model, with Netherlands Central Bank - De Nederlandsche Bank (DNB) as the prudential supervisor, and the Authority for Financial Markets (AFM) responsible for conduct-of-business supervision, was severely tested, although the case for the model remains strong. The crisis has shown that these institutions bring sizable risks, which requires careful and comprehensive monitoring and supervision. The findings of the Financial Stability Assessment Program (FSAP) are summarized. Top-down stress tests were conducted. Supervisory colleges are an important innovation to reinforce home-host coordination for supervisors of large complex financial institutions (LCFIs).
Download or read book Adoption of IFRS in the Netherlands Impact on value relevance written by Alfred Mully and published by GRIN Verlag. This book was released on 2014-03-03 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Masterarbeit aus dem Jahr 2007 im Fachbereich BWL - Bank, Börse, Versicherung, , Sprache: Deutsch, Abstract: Listed Dutch firms are required by law to prepare their financial statements in accordance with the International financial Statements (IFRS) since 2005. Before 2005, listed Dutch firms prepared their financial statements using Dutch law, Title 9 of book two of the Dutch Civil Code. It is interesting to investigate the effect of the implementation of IFRS. Is the quality of the financial statements improved by the implementation of IFRS for the users of the financial statements, such as investors, suppliers and banks? This question can be answered in many ways, looking at different characteristics of the accounting information, for example the comparability, the relevance, the reliability and the understandability. In this thesis the relevance will be studied. Information has the quality of relevance when it influences the economic decisions of users by helping them evaluate past, present or future events or conforming, or correcting, their past evaluations. (IFRS Handbook, 2007, p. 40) In order to be relevant the accounting information must reflect the information needs of the users in valuing a company. In order to determine the market price of a company, investors need accounting information that reflects the share price of a company. The research done studying the relevance of accounting information for valuating companies is called value-relevance research. The implementation of IFRS had consequences for the value-relevance of the accounting information. Whether the value-relevance had improved by the adoption of IFRS is dependent on the differences between the former accounting system and IFRS. The impact on value relevance in the Netherlands has not been studied yet. The impact on value-relevance in other countries has been studied however, for example in the United Kingdom (Harris and Muller, 1999), Germany (Hung and Subramanyam, 2007) and Spain Callao et al. (2007). These studies can give a powerful insight in how the difference in value-relevance of two accounting systems can be studied.
Download or read book Company Financial Reporting written by Stephen A Zeff and published by Routledge. This book was released on 2016-02-05 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1992. Prior to this work no thorough study had been made of the Dutch institutional environment and of the Dutch practice of regulating the process of financial accounting despite a number of unique and influential practices originating there. The book attempts to trace the conditions, the sources and the connections of the regulatory processes for financial statements — providing orientation for readers unfamiliar with the Dutch context and a chronological survey from the 19th century to the early 1990’s. In addition to analysing the Dutch process, comparison is made with the standard-setting processes in the United States and UK. The title will be of interest to students of Business and Economics.
Download or read book Accounting by the First Public Company written by Warwick Funnell and published by Routledge. This book was released on 2013-11-12 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United Dutch East India Company was the first public company, preceding the formation of the English East-India Company by over 40 years. Its fame as the first public company which heralded the transition from feudalism to modern capitalism and its remarkable financial success for nearly two centuries ensure its importance in the history of capitalism. Although a publicly owned, highly complex and diversified business, and commonly agreed to be the largest and most profitable business in the 17th century, throughout its existence the Dutch East-India Company never produced public accounts of its financial affairs which would have allowed investors to judge the performance of the Company. Its financial accounting, which changed little during its lifetime, was not designed as an aid to rational investment decision-making by communicating the Company’s financial performance but to be a means of promoting sound stewardship by senior management. This study examines the contributions of accounting to the remarkable success of the Dutch East-India Company and the influences on these accounting practices. From the time that the German economic historian Werner Sombart proposed that accounting techniques, most especially double-entry bookkeeping, were critical to the development of modern capitalism and the public company, historians and accounting scholars have debated the extent and importance of these contributions. The Dutch East-India Company was a capitalistic enterprise that had a public, permanent capital and its principal objective was to continually increase profit by reinvesting its returns in the business. Rather than the organisation and management of the Dutch East-India Company reflecting the perceived benefits of a particular bookkeeping method, the supremacy that it achieved and maintained in a very hazardous business at a time of recurring conflict between European states was a consequence of the practicalities of 17th century business and The Netherlands’ unique, threatening natural environment which shaped its social and political institutions.
Download or read book Accountancy in the Netherlands written by Accountant and published by . This book was released on 1993 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Netherlands Accounting Guidelines written by Tripartite Accounting Standard Board and published by . This book was released on 1982 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Use and Extent of Replacement Value Accounting in the Netherlands written by R. K. Ashton and published by . This book was released on 1981 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Some Aspects of Accounting and Auditing in the Netherlands written by I. Kleerekoper and published by . This book was released on 1959 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Netherlands Accounting Guidelines written by Jan Willem Schoonderbeek and published by . This book was released on 1982 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Accounting Profesion in the Netherlands written by Ernst & Whinney (Firm) and published by . This book was released on 1987 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting and Business Economics Traditions in the Netherlands written by Johannes Lützen Bouma and published by . This book was released on 1999* with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
