Download or read book Global Harmonisation of Financial Accounting Practices written by Ranjan Iddamalgoda and published by . This book was released on 1986 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Accounting Harmonization written by J. Beke and published by Springer. This book was released on 2013-12-18 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.
Download or read book Harmonisation The desire by the IASB to harmonise accounting is the triumph of hope over experience written by Louise Franklin and published by GRIN Verlag. This book was released on 2012-10-24 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2012 in the subject Business economics - Accounting and Taxes, grade: A, University of Westminster, course: BSc Accounting and Business Management, language: English, abstract: On an international scale, harmonisation aims to update, align or even replace domestic standards with a high quality set of international accounting standards issued by the IASB. Reducing differences in financial reporting between various countries would benefit a wide variety of users in understanding and comparing accounts on a much larger geographical scale. However there are numerous obstacles discussed which can hinder the speed and completion of harmonisation.
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 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 Developments in the International Harmonization of Accounting written by Christopher Nobes and published by Edward Elgar Publishing. This book was released on 2004 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: The measurement of harmonization became a well-established area of academic research from the late 1980s, and the discerning selection of papers in this volume reveal a continuing interest in the topic by a large number of researchers. The coverage is divided into two parts. The first part concerns the measurement of harmonisation, and the second contains analysis of, and comment on, harmonization. This authoritative new volume will be of great interest to all those concerned with the issue of harmonization in international accounting.
Download or read book International Group Accounting RLE Accounting written by S. J. Gray and published by Routledge. This book was released on 2013-11-26 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
Download or read book International Accounting Standardization written by Jenő Beke and published by . This book was released on 2014 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Corporate Reporting written by Pauline Weetman and published by Routledge. This book was released on 2020-02-19 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.
Download or read book International Accounting Standardization written by Jeno Beke and published by Chartridge Books Oxford. This book was released on 2014 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: Jeno Beke investigates the effects of international accounting standardisation on business decisions, management performance and the economic environment.
Download or read book International Group Accounting written by S. J. Gray and published by . This book was released on 1988 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International GAAP 2016 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2015-12-21 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP 2016 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2016 is the only globally focused work on IFRSs. It is not constrained by any individual country's legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2016 deals with a key area of IFRS and has a common structure for ease of use: • An introduction to the background issues • An explanation of relevant principles • A clear exposition of the requirements of IFRS • A discussion of the implications in practice and possible alternative solutions available • Worked examples • Extracts from real company accounts • A full listing of the required disclosures
Download or read book The Harmonisation of International Accounting Practices written by Sandra Michelle King and published by . This book was released on 1993 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advanced Accounting Theory and Practice written by Kabiru I. Dandago and published by Adonis & Abbey Publishers Ltd. This book was released on 2009-01-30 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth! Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion.
Download or read book Comparative International Accounting 14th Edition written by Christopher Nobes and published by Pearson UK. This book was released on 2020 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.
Download or read book Comparative International Accounting written by Christopher Nobes and published by . This book was released on 1981 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International GAAP 2017 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2017-02-16 with total page 4677 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP 2017 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2017 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2017 deals with a key area of IFRS and has a common structure for ease of use: an introduction to the background issues; an explanation of relevant principles; a clear exposition of the requirements of IFRS; a discussion of the implications in practice and possible alternative solutions available; worked examples; extracts from real company accounts; a full listing of the required disclosures. "... an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRS ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation "A standard reference work." —Financial Times "The definitive guide to financial reporting." —The Times
