Download or read book Accounting in France RLE Accounting written by Yannick Lemarchand and published by Routledge. This book was released on 2014-04-03 with total page 573 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Download or read book Transnational Accounting written by Dieter Ordelheide and published by Springer. This book was released on 2016-02-17 with total page 3322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.
Download or read book Capitalism in Contrasting Cultures written by Stewart R. Clegg and published by Walter de Gruyter. This book was released on 2010-10-06 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capitalism in Contrasting Cultures.
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 Accounting for Infrastructure Regulation written by Martin Rodriguez Pardina and published by World Bank Publications. This book was released on 2008 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title provides a practical guide for regulators, policy-makers, and utility managers for establishing regulatory accounts that can be the cornerstone for better, more complete, and more reliable information. It sets out the essential accounting features of regulatory accounts and provides practical guidance on controversial areas such as cost allocation, asset valuation, and depreciation. It emphasizes the essential requirements for consistency with Generally Accepted Accounting Principles (GAAP).
Download or read book Taxation of Intercompany Dividends Under Tax Treaties and EU Law written by Guglielmo Maisto and published by IBFD. This book was released on 2012 with total page 1093 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of dividends and the compatibility of dividend withholding taxes are dealt with. Next, the book discusses the taxation of dividends under tax treaties, in particular focusing on the definition of "dividends" in the OECD Model Convention and the meaning of the concept of "beneficial owner" as applied to dividends. The application of domestic and agreement-based anti-abuse rules to dividends is thoroughly analysed. Finally, the relevance of the non-discrimination provision enshrined in Art. 24 of the OECD Model Convention to dividends as well as procedural issues relating to treaty relief and possible ways of improvement are taken into consideration. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions.
Download or read book Comparative International Accounting written by Christopher Nobes and published by Prentice Hall. This book was released on 2002 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its seventh edition, this successful text offers a comprehensive yet coherent examination of the international dimensions of financial accounting and reporting. Most of the chapters are written by the two main authors, but there are several contributions from leading international practitioners and academics.Part I gives an overview of the causes and nature of international differences in accounting and financial reporting.Part II examines individual countries and includes studies of the UK, the US, the Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Scandinavia, Italy, Spain, South Korea, Central and eastern Europe and China. Part III takes a comparative look at four major financial reporting issues. Part IV analyses four issues of international analysis and management.The text has been thoroughly revised and updated. It retains the structure of the last edition but incorporates the following new features: New chapters on International Accounting Standards (Chapter 6) and Liabilities (Chapter 15). The structure and content of the main country chapters have been revised and standardized to present a more cohesive comparison. Each country chapter contains a list of differences from international standards. Learning objectives have been introduced at the start of each chapter and extra questions have been added to several chapters. "Comparative International Accounting"is primarily intended for students at both undergraduate and postgraduate level taking courses in comparative and international accounting. Christopher Nobes is PricewaterhouseCoopers Professor of Accounting at the University of Reading, UK. He isVice-Chairman of the accountancy committee of the Federation des Experts Comptables Europeens and was a UK representative on the board of the IASC from 1993 to 2001. Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal Accounting and Business Research.
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 Global and European Polity written by Henri Goverde and published by Routledge. This book was released on 2017-11-01 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2000: The contents of this text are structured by three sub-themes. Firstly, the internationalization of Europe. This field studies threats and chances of re-institutionalization of nation-state societies and the role of the public sector therein, acknowledging the dynamics of the ever-changing international political and economic relations. The second sub-theme is the creative firm in a European context. The object of this field is the conditions for innovative organization and management of firms in Europe, taking into account the necessary adjustments to emerging European political and economic transformations. The final sub-theme is innovative environmental and spacial policy in a European context. This section has its object in the far-reaching transformations that European societies and particularly the Dutch societies are witnessing. These transformations concern the functional relations and spatial and environmental conditions as well as the emerging changes in the way planning and policy institutions deal with their new targets.
Download or read book Comparative Tax Jurisprudence written by Takeshi Iizuka and published by NYU Press. This book was released on 1993-05-01 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comparative study of the tax systems of Germany and Japan. It is a considerably expanded version of Iizuka's previous monograph, Veritable Bookkeeping Records, which was important enough a contribution to comparative tax studies that it was serialized and published in twenty-six parts over three years ('79-'82) in the Japan Society of Accounting's journal, Accounting. The present volume includes a good deal of new, revised and updated material not included in the first monograph. Here Iizuka boldly puts forward counterarguments to the opinions of several hundred Japanese, European and North American scholars. One of his chief messages is that Japan needs to look to Germany, to the United States and to other EC nations for guidance in developing fairer accounting principles.
Download or read book The Accounting Historians Journal written by and published by . This book was released on 1991 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Contemporary Issues in Accounting Regulation written by Stuart McLeay and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
Download or read book Accessions List Eastern Africa written by Library of Congress. Library of Congress Office, Nairobi, Kenya and published by . This book was released on 1978 with total page 518 pages. Available in PDF, EPUB and Kindle. Book excerpt: Number 6 includes cumulative main and added entry index for the monographs listed in that year.
Download or read book Transnational Communities written by Marie-Laure Djelic and published by Cambridge University Press. This book was released on 2010-05-20 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Transnational communities are social groups that emerge from mutual interaction across national boundaries, oriented around a common project or 'imagined' identity. This common project or identity is constructed and sustained through the active engagement and involvement of at least some of its members. Such communities can overlap in different ways with formal organizations but, in principle, they do not need formal organization to be sustained. This book explores the role of transnational communities in relation to the governance of business and economic activity. It does so by focusing on a wide range of empirical terrains, including discussions of the Laleli market in Istanbul, the institutionalization of private equity in Japan, the transnational movement for open content licenses, and the mobilization around environmental certification. These studies show that transnational communities can align the cognitive and normative orientations of their members over time and thereby influence emergent transnational governance arrangements.
Download or read book Historical Developments in the Accountancy Profession Financial Reporting and Accounting Theory written by C. Richard Baker and published by Emerald Group Publishing. This book was released on 2021-11-15 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.
Download or read book Republic of Madagascar written by International Monetary Fund and published by International Monetary Fund. This book was released on 2004-12-10 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the first annual report on the implementation of Madagascar’s Poverty Reduction Strategy Paper (PRSP). The report reviews the status of achievements on policy measures, action plans, as well as reforms concerning the Initiative for the Heavily Indebted Poor Countries (HIPC). It covers the first year of PRSP implementation corresponding to the period from July 2003 to June 2004. It also highlights the connections between the achievements and objectives, programs, and indicators.
