Download or read book Wiley International Trends in Financial Reporting under IFRS written by Abbas A. Mirza and published by John Wiley & Sons. This book was released on 2012-10-05 with total page 1001 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wiley International Financial Reporting Trends provides copious examples of footnote disclosures and financial statement formats, carefully culled from the world's leading international companies ("Global 500") that are already compliant with IFRS and report under IFRS standards promulgated by the International Accounting Standards Board, the IASB. Arranged topically, this book is a quick source of reference to find answers to issues of interest to financial statement preparers. It provides hundreds of illustrations taken from financial statements prepared under IFRS by global conglomerates thereby helping preparers and users of financial statements to expeditiously obtain examples of footnote disclosures and financial statements presented under these Standards which are popularly referred to as "principles-based" standards (as opposed to "rules-based" standards). Additionally, Wiley International Financial Reporting Trends contains comparisons of IFRS to US GAAP, Indian GAAP, and Chinese GAAP, making it a truly global reference resource.
Download or read book Advances in International Accounting written by J. Timothy Sale and published by Elsevier. This book was released on 2007-08-13 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies. Advances in International Accounting is now available online at ScienceDirect - full-text online of volumes 14 onwards.
Download or read book More Accounting Changes written by Robert Herz and published by Emerald Group Publishing. This book was released on 2016-09-12 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.
Download or read book The Development of International Accounting Standards written by Elyse Eisenberg and published by . This book was released on 1982 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Development of International Accounting Standards written by DeeAnn L. Thompson and published by . This book was released on 1976 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS 6 written by International Accounting Standards Board and published by . This book was released on 2004 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Developments in International Accounting written by Christopher Nobes and published by Edward Elgar Publishing. This book was released on 2004 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawn from journals such as Abacus and the Journal of Accounting Literature, and spanning the period 1993-2000, these 22 papers focus on issues of classification, the measurement and consequences of international accounting diversity, and other basic topics. Among the fundamental issues discussed a
Download or read book International Accounting and Transnational Decisions written by S. J. Gray and published by Butterworth-Heinemann. This book was released on 2014-05-20 with total page 513 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.
Download or read book International Financial Reporting written by Clare B. Roberts and published by Pearson Education. This book was released on 2005 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the International Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure. Key Features Chapters on research in international accounting, commended by users of previous editions. Coverage of use of accounting information by global market participants. Includes examples of accounting practices drawn from the published accounts and reports of multinational companies such as Heineken, Kingfisher, Kodak and Wal-Mart. A chapter on 'issues in multinational accounting' provides a comparative discussion of national practices in relation to IFRS. New to this edition Increased focus on accountability in corporate reporting, particularly the impact of the Sarbanes-Oxley Act. Focus on the whole annual report including narrative reporting The development of financial reporting practices across Europe is integrated in one chapter with particular reference to Poland as the largest economy entering the EU in the 2004 enlargement. International Financial Reporting: A Comparative Approach is ideal for advanced undergraduate and postgraduate students of accounting and international business, studying in any country throughout the world. Clare Roberts BSc MSc PhD is Professor of Accounting at the University of Aberdeen. She has held permanent teaching positions in the UK at Glasgow and Exeter Universities, and visiting positions in the US at Texas A & M University and the University of California Santa Barbara, and in Australia at Newcastle University, New South Wales. Pauline Weetman BA (Oxon) BSc PhD CA is Professor of Accounting at the University of Strathclyde and was formerly Dean of Faculty and Professor of Accounting at Heriot-Watt University. She received the British Accounting Association's Distinguished Academic Award in 2005. Paul Gordon BA MA FCA is Lecturer in Accounting and Finance at Heriot-Watt University, having held positions at Glasgow, Aberdeen and Wales (Bangor).
Download or read book Harmonization of Accounting Standards written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre. This book was released on 1986 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ...
Download or read book International Accounting Standard written by International Accounting Standards Committee and published by . This book was released on 1991 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Developments in Financial Reporting by Multinationals written by Clare B. Roberts and published by Edward Elgar Publishing. This book was released on 2004 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is concerned with financial reporting issues resulting from the growth and spread of multinational corporations. The book consists of up-to-date readings from a broad range of international journals which look at, and evaluate, the financial accounting techniques adopted in different parts of the world for dealing with issues such as segment reporting, disclosure standards, financial reporting and stock markets. The final part deals with the reporting practices of individual companies over time. This insightful volume will be of value to researchers and practitioners alike.
Download or read book Worldwide Financial Reporting written by George J. Benston and published by Oxford University Press. This book was released on 2006-04-13 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.
Download or read book Advances in International Accounting written by S.B. Salter and published by JAI Press. This book was released on 1997-08-08 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in International Accounting is a referred, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.
Download or read book International Financial Reporting Standards and New Directions in Earnings Management written by Oliveira, Jonas da Silva and published by IGI Global. This book was released on 2019-03-22 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Download or read book Comparative International Accounting written by Christopher Nobes and published by Pearson Education. This book was released on 2008 with total page 636 pages. Available in PDF, EPUB and Kindle. Book excerpt: Up to date coverage and depth of discussion of international accounting from respected authors and international contributors. Respected authorship and contributions from a diverse group of international practitioners and academics Renowned for depth of discussion and comprehensive coverage Updated every two years to incorporate the latest developments in the field Covers the international dimensions of financial accounting and reporting: concepts, context, transition to IFRS and difference in GAAP
Download or read book The Development of International Accounting Standards written by William J. Violet and published by . This book was released on 1982 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
