Download or read book IFRS in a Global World written by Didier Bensadon and published by Springer. This book was released on 2016-05-13 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Download or read book A Central Bank s Guide to International Financial Reporting Standards written by Mr. Rudy Wytenburg and published by International Monetary Fund. This book was released on 2021-12-17 with total page 155 pages. Available in PDF, EPUB and Kindle. Book excerpt: About one-quarter of the world’s central banks apply IFRS with approximately a quarter more looking to IFRS for further guidance where their local standards do not provide enough guidance. Given the varied mandates and types of policy operations undertaken by central banks, there also exists significant variation in practice, style, and the extent of the financial disclosures in both the primary statements and in the note disclosures. By their nature, central banks are unique in their jurisdiction and so do not always have local practices and examples they can follow. Although the major accounting firms have created model disclosures intended for commercial banks, these are often not totally appropriate for a central bank. The application of IFRS across central banks differs based on the mandate of the central bank and the capacity of the accounting profession in the specific jurisdiction. An analysis of international practices, such as those undertaken in preparing these model statements, may help address questions about the structure of the statements themselves as well as the organization of the note disclosures. As a consequence, each central bank following IFRS has largely developed its own disclosures with only limited reference to others. Input from the external auditors has been significant, but some of this has been determined by the approach used by the specific auditor’s style for commercial banks rather than central banks. Auditors do not always fully appreciate the differences between a commercial bank and a central bank, which has a different role and undertakes transactions to meet its policy objectives. This has often led to an over emphasis of items not material in the context of a central bank and insufficient disclosures on operations or accountabilities specific to the functions of the central bank.
Download or read book IAS IFRS standards written by Eura-Audit international and published by . This book was released on 2013 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Bureaucratization of the World in the Neoliberal Era written by B. Hibou and published by Springer. This book was released on 2015-05-06 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary bureaucracy is a set of norms, rules, procedures, and formalities which includes administration, business, and NGOs. Where Max Weber meets Michel Foucault, Béatrice Hibou analyzes the political dynamics underlying this process. Neoliberal bureaucracy is a vector of discipline and control, producing social and political indifference.
Download or read book Globalisation of Accounting Standards written by Jayne Maree Godfrey and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.
Download or read book Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U S GAAP written by Francesco Bellandi and published by John Wiley & Sons. This book was released on 2012-05-03 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting
Download or read book Gouvernance de l information pour l entreprise num rique written by BALANTZIAN Gérard and published by Lavoisier. This book was released on 2013-03-01 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les entreprises utilisent trop souvent des recettes clés en main pour améliorer leurs systèmes d’information. Or, ces solutions sont peu efficaces et même contre-productives au regard des vrais enjeux. Cet ouvrage présente les nouvelles stratégies, les business models émergents et les méthodes de management imposés par le défi du numérique. Il crée une dynamique collaborative avec les clients et les fournisseurs et permet d’établir un dialogue constructif entre la direction générale, les acteurs des systèmes d’information et les métiers. Une Carte d’orientation est proposée afin de diagnostiquer la situation entre les processus et les technologies relationnelles de l’organisation. Elle permet l’élaboration d’une Feuille de route indispensable à l’innovation et à la transition vers le numérique. Pour dégager des plans d’action arbitrés et pilotés en commun, il faut pouvoir assurer une véritable « cogouvernance », c’est-à-dire une gouvernance conjointe de l’information, multi-acteurs, multicompétences et multi-domaines qui transforme avec lucidité l’organisation et s’engage avec succès dans l’entreprise numérique. L’auteur Ancien professeur à Supélec, Gérard Balantzian a dirigé l’Institut du Management de l’Information (IMI) de l’UTC pendant plus de 20 ans. Il est aussi un pionnier dans le domaine des schémas directeurs. Expert, formateur et consultant, il intervient auprès des organisations dans le domaine du numérique et de la nouvelle gouvernance de l’information.
Download or read book The Paradoxes of Globalisation written by E. Milliot and published by Springer. This book was released on 2010-10-27 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: World economy globalization is driven by multiple interactive forces. Theygive rise to a number of paradoxes that impact the functional and developmental characteristics of firms. This book offers for the first time an in-depth study of the logical contradictions that stream from economic integration on the supranational level.
Download or read book Comptabilit financi re en IFRS written by Wolfgang Dick and published by Pearson. This book was released on 2020-06-26 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Contenu Ceci n'est pas un livre qui commente les normes IFRS, mais un manuel d’initiation à la comptabilité qui intègre les nouvelles normes. En 11 chapitres, il aborde tous les thèmes nécessaires à la préparation et à la présentation des états financiers en IFRS: présentation des normes, du système comptable et des principaux états financiers, produits et charges, actif courant et non courant, moyens de financement, tableaux de synthèse, analyse des états... Il ne requiert pas de connaissance comptable particulière. Le référentiel retenu est celui des normes comptables, mais les différences éventuelles avec le PCG (le plan comptable général français) sont mentionnées chaque fois que c’est nécessaire. 2. Démarche pédagogique L’ouvrage est très richement illustré: de nombreux exemples concrets illustrent la mise en pratique des principes généraux. Chaque notion, quelle que soit sa complexité, est accompagnée d’un exemple de numérotation simple montrant quelle est l’écriture comptable, quel est l’impact de l’opération sur les états financiers de l’entreprise. De nombreux extraits de rapports de sociétés en IFRS (Lafarge, Nestlé, Total, PSA) illustrent l’ouvrage et permettent de se familiariser avec la lecture des rapports annuels. Chaque chapitre est complété par un résumé et une série d’exercices.
Download or read book Normes IAS IFRS Principes Comptables Et Transposition Fiscale written by B. Colmant and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Description of the introduction of IAS / IFRS standards in Europe. Describes the underlying accounting principles such as prudence, realization and objectivity, substance over form and the consequences for Belgian fiscal law. The Belgian interpretation is compared with the Anglo-Saxon approach.
Download or read book Rethinking Finance in the Face of New Challenges written by David Bourghelle and published by Emerald Group Publishing. This book was released on 2021-10-25 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rethinking Finance in the Face of New Challenges provides an overview of the new research perspectives devoted to financial activity, reconsidering the opposition between orthodox and heterodox schools of finance.
Download or read book Law Corporate Governance and Accounting written by Victoria Krivogorsky and published by Routledge. This book was released on 2011-04-26 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world’s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.
Download or read book Bilingual Dictionary of Terms written by François Elandi and published by Xlibris Corporation. This book was released on 2019-02-14 with total page 701 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bilingual Dictionary of Terms Banks. Finances. Money. Financial Markets / Banques. Finances. Monnaie. Marchés Financiers METODES Editions Collection Culture & Savoir (C&S) François Elandi This bilingual work, fruit of a team of specialists and professionals, deals with banking, finance, and stock market practices with —— more than 25,000 words and terms used in French and in British and North American English of today; —— convenient examples to better assimilate the terms used, contributing to make the work the most precise reference in its specialty; and —— a cross-reference system to more precise definitions and complementary expressions to other words and terms inside the development of a word or an expression. It is intended for ——high school pupils and students of higher education, ——professional users, and ——the general public. In order for them to ——acquire and develop their professional lexicological heritage; ——master the exact terminology in the practice linked to their activity or profession; ——perfect their knowledge in banking, finance, and stock exchange practice; and ——better communicate efficiently. Cet ouvrage bilingue, fruit d’une équipe de spécialistes et de professionnels, traite des pratiques bancaires, financières et boursières, avec : ——Plus de 25000 mots et termes utilisés en français et en anglais britannique et nordaméricain ; ——Des exemples pratiques pour mieux assimiler l’emploi de ces termes, contribuant à faire de l’ouvrage la référence la plus précise dans sa spécialité ; ——Un système de renvois à des définitions et explications complémentaires et plus précises à d’autres mots et termes au sein du développement d’un mot ou d’une expression. Il est destiné : ——A l’élève des lycées et collèges ou à l’étudiant de l’enseignement supérieur ; ——A l’utilisateur professionnel ; ——Au grand public. Pour : ——Acquérir et développer son patrimoine lexicologique professionnel ; ——Maîtriser la terminologie exacte dans la pratique liée à son activité ou à sa profession ; ——Perfectionner ses connaissances dans la pratique bancaire, financière et boursière ; ——Mieux communiquer efficacement.
Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer Nature. This book was released on 2020-04-02 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.
Download or read book Implementing reforms in public sector accounting written by Susana Jorge and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on 2008-07-01 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
