Download or read book The European Harmonization of National Accounting Rules written by Alberto Incollingo and published by Springer. This book was released on 2024-01-08 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS/IFRS. This book develops a comparative analysis of the most relevant issues in the process of preparing the financial statements after the recent transposition of the aforementioned Directive into the local accounting rules and standards. This book is of interest for several reasons. First, private firms, which are not necessarily small-medium sized companies, are the most prevalent and the engine of growth in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, due to the limited availability of data for private companies and the idea that accounting information is less relevant for this kind of companies. In addition, the analysis contained in the book is the result of the work of more than 30 European researchers, who contributed to both a vertical analysis of eight countries (Germany, Spain, Italy, France, the Netherlands, the United Kingdom, Sweden, and Denmark) and a horizontal analysis of the most relevant cross-cutting issues (fundamental principles, financial statement formats, impairment losses, capital reserves and profit distribution, income taxes, and non-financial reporting). More specifically, the book aims to examine, from a comparative perspective, the methods of application of the Directive in Europe, in parallel with the evolutionary processes of national GAAPs, in order to verify the impact of both legal regulations and professional rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS model.
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 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 International Group Accounting RLE Accounting written by S. Gray and published by Routledge. This book was released on 2013-11-26 with total page 466 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 Accounting Harmonisation in Europe written by Christopher Nobes and published by . This book was released on 1992-01-01 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Future of Harmonisation of Accounting Standards Within the European Communities written by Commission of the European Communities and published by . This book was released on 1990 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conferencia sobre la armonización de la normativa contable con la representación de ministros de los países miembros y organizaciones de usuarios y auditores de contabilidad donde se analizó la situación actual producida por la aplicación de la 4a Directiva en la legislación nacional con el fin de identificar los problemas que se deben solucionar.
Download or read book Accounting Standards written by C. Padmavathi and published by . This book was released on 2005 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and reporting practices vary from one country to another, leading to differences in information revealed in financial statements. But with globalization, accounting is fast becoming redundant due to a lack of similar accounting rules. This book
Download or read book European Harmonization of National Tax Accounting Rules written by Oliver Mock and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Harmonization of Accounting Standards in the EU and Its Impact on the Financial Industry written by and published by . This book was released on 2004 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Accounting Harmonization in the European Communities written by and published by . This book was released on 1990 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 An Examination of the Conformity Between the International Accounting Standards and the European Accounting Directives written by Contact Committee on the Accounting Directives (European Commission) and published by . This book was released on 1996 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1.Introduction - 2.Objective and scope of the analysis - 3.Structure of the document - 4.Requirements of international accounting standards which raise problems of conformity with the accounting directives - 5.Issues which might raise problems of compatibility between international accounting standards and the options granted by the accounting directives to member states - 6.Options available for companies as a result of the accounting directives which connot be applied by companies wishing to comply wth inernational accounting standards - 7.Other issues.
Download or read book Accrual Practices and Reform Experiences in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2017-02-24 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study looks at accounting and budgeting practices at the national government level in OECD countries. It discusses the challenges and benefits of accruals reforms and considers what steps countries are taking to make better use of accrual information in the future.
Download or read book Harmonization of Accounting Practices in the European Union written by Elina Peill and published by . This book was released on 2000 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Future of Harmonization of Accounting Standards Within the European Communities written by European Commission and published by . This book was released on 1990 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accountability Ethics and Sustainability of Organizations written by Sandro Brunelli and published by Springer Nature. This book was released on 2019-11-22 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations. Against this backdrop, the authors contribute to the debate over the firm’s primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world.
Download or read book Is the Harmonization of the Accounting Law in the EU Feasable written by Giovanni Strampelli and published by . This book was released on 2018 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: European Directives, from the Fourth Directive to Directive 2013/34/EU, tried to tear the Accounting's Tower of Babel down more than once. The present essay, after considering the gradual evolution of EU regulation towards harmonization in the field, will explain: (i) the significant effects of fair value and valuation methods which are alternative to the historical cost one, and (ii) the problems arising from the interaction between fair value accounting and creditors' protection. Then, it will address the options available in order to concretely abolish accounting borders, as reducing the variations amongst companies located in different Member States and amongst companies preparing financial statements in accordance with the IAS/IFRS principles or national rules.
