Download or read book The Global Accounting Experiment written by Nicolas Véron and published by . This book was released on 2007 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: This second volume of the Bruegel Blueprint Series looks at the challenges facing the adoption by the European Union of the International Financial Reporting Standards, and makes policy recommendations.
Download or read book Research Methods in Accounting written by Malcolm Smith and published by SAGE. This book was released on 2003-05-27 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a clear and concise overview of the conduct of applied research studies in accounting, Malcolm Smith presents the principal building blocks of how to implement research in accounting and related fields.
Download or read book America vs Europe The battle between accounting standard setters written by Alfred Mully and published by GRIN Verlag. This book was released on 2014-01-21 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thesis (M.A.) from the year 2010 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: B, University of Frankfurt (Main), course: MSc Accounting & Control – Thesis, language: English, abstract: Since the Enron scandal in 2001 there has been more and more media coverage on the topic of accountancy. The focus shifted from the financial statements and the companies themselves to the audit firms. The big five, and later, after the ending of Arthur Andersen, the big four, are working under significantly more pressure today. But the audit firms are not the only scapegoats in this matter. People also started to look more and more critically to the accounting standards. Questions have risen on the relevance of the Financial Standards. Also the fact that there are more than one set of Financial Standards is remarkable. Some things that are illegal in the United States of America can be legal in the European Union and the other way around. Therefore the IASB and the FASB are trying to come together in a process which is called convergence. In their Norwalk Agreement of September 2002, and later on renewed by the FASB-IASB Memorandum of Understanding in February 2006, it is acknowledged that both sides will need to move some way towards each other to come to a unified set of worldwide applicable financial accounting regulations. This resulted in the FASB adopting some IASB regulations, and the IASB adopting some FASB regulations, and in some cases a joint project to issue new and identical regulations on specific matters (Veron, 2007). This process of convergence has raised criticism and questions. As put in The Global Accounting Experiment by Nicholas Veron (2007): “The forces driving the Global Accounting Experiment are insufficient to guarantee its continued success. It is bound to face major challenges in the next few years. Two main factors are behind this: the deficit of legitimacy and accountability of the IASB, and the difficulty of ensuring consistent implementation of IFRS across sectors and countries.” The questions raised in the convergence process, for example, are: which type of regulations on a specific subject is “better”, or more relevant? Are the adopted standards by the FASB of equal importance compared to the adopted standards by the IASB? To put this differently, is there one-way convergence from one side to another? This is namely being criticized in Europe, where critics say that this convergence process is a process of one-way convergence from IFRS towards US GAAP (Camfferman, 2010). These three questions mentioned above bring me to the main question which I am going to answer with this research: Are the worldwide applicable
Download or read book Aiming for Global Accounting Standards written by Kees Camfferman and published by Oxford University Press, USA. This book was released on 2015 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.
Download or read book Experimental Research in Financial Reporting written by Robert Bloomfield and published by Now Publishers Inc. This book was released on 2009 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experimental Research in Financial Reporting examines the use of virtual worlds as next-generation laboratories that can help experimental researchers implement features of complex institutions that are not feasible in traditional laboratory settings. This new technology, originally developed for online computer games, lends itself very well to complex economic settings with large numbers of agents interacting through complex institutions for long periods of time. These virtual worlds provide the opportunity to construct settings whose complexity approaches those that accounting researchers wish to study. Since the settings are virtual, researchers can use experimental methods to control and manipulate institutional features (like accounting regulations) and environmental features (such as industry forces) to allow clear causal inferences with limited reliance on econometrics.
Download or read book ACCA Paper F7 Financial Reporting GBR Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2009-07-01 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. F7 is a demanding paper covering all the fundamentals of financial reporting. It has five main sections: 1. The conceptual framework of accounting 2. The regulatory framework 3. Preparation of financial statements which conform with IFRS 4. Preparation of consolidated financial statements 5. Analysis and interpretation of financial statementsF7 builds on knowledge from F3, or old paper 1.1. New topics introduced at this level are consolidated financial statements, construction contracts, financial instruments and leases. This study text has been reviewed by the examiner and concentrates on the key areas of the syllabus, taking into account the examiner's guidance on how topics will be examined. The text has a step-by-step approach to producing consolidated financial statements and lots of exercises which allow you to practise the workings. We guide you through the more problematic topics which can be brought into the preparation of single company financial statements, and encourage you to develop the critical awareness of problems in financial reporting which the examiner expects to see demonstrated at this level.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
Download or read book The Big Four written by Ian D. Gow and published by Berrett-Koehler Publishers. This book was released on 2018-08-28 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Messrs. Gow and Kells have made an invaluable contribution, writing in an amused tone that nevertheless acknowledges the firms' immense power and the seriousness of their neglect of traditional responsibilities. 'The Big Four' will appeal to all those interested in the future of the profession--and of capitalism itself." —Jane Gleeson-White, Wall Street Journal With staffs that are collectively larger than the Russian army and combined revenues of over $130 billion a year, the Big Four accounting firms—Deloitte, PricewaterhouseCoopers, Ernst & Young, and KPMG—are a keystone of global commerce. But leading scholar Ian Gow and award-winning author Stuart Kells warn that a house of cards may be about to fall. Stretching back to the Medicis in Renaissance Florence, this book is a fascinating story of wealth, power, and luck. The founders of the Big Four lived surprisingly colorful lives. Samuel Price, for example, married his own niece. Between the world wars, Nicholas Waterhouse collected postage stamps while also hosting decadent parties in his fashionable London home. All four firms have endured major calamities in recent decades. There have been hundreds of court cases and legal prosecutions for failed audits, tax scandals, and breaches of independence. The firms have come so close to “extinction level events” that regulators have required them to prepare “living wills.” And today, the Big Four face an uncertain future—thanks to their push into China, their vulnerability to digital disruption and competition, and the hazards of providing traditional services in a new era of transparency. This account of the past, present, and likely future of the Big Four is essential reading for anyone perplexed or fascinated by professional services, working or considering working in the industry, or simply curious about the fate of the global economy.
Download or read book FIA Foundations of Accounting in Business FAB Study Text 2013 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-10-01 with total page 553 pages. Available in PDF, EPUB and Kindle. Book excerpt: FIA - FAB Accountant in Business (ACCA F1) Study Text
Download or read book The Routledge Companion to Accounting Reporting and Regulation written by Carien van Mourik and published by Routledge. This book was released on 2013-10-01 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.
Download or read book Voluntary Disruptions written by Abraham Newman and published by Oxford University Press. This book was released on 2018 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the distributional consequences of creating new informal institutions, in particular, exploring explore the ways in which soft law can disrupt political contests over time and transform domestic and global rules.
Download or read book ACCA Paper F3 Financial Accounting INT Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2009-07-01 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: The examiner has reviewed the Study Text, which concentrates on the key areas of the syllabus and takes account of the examiner's guidance on how topics will be examined. It includes a step-by-step approach to topics that students may find difficult, such as control account reconciliations and suspense accounts. There are lots of examples and questions in each chapter to help you practise the techniques.
Download or read book ACCA F7 Financial Reporting UK and INT Study Text 2013 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2011-12-15 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Study Text has been reviewed by the examiner and concentrates on the key areas of the syllabus, taking into account the examiner's guidance on how topics will be examined. The Text takes a step-by-step approach to producing consolidated financial statements and lots of exercises which allow you to practise the workings. We guide you through the more problematic topics which can be brought into the preparation of single company financial statements, and encourage you to develop the critical awareness of problems in financial reporting which the examiner expects to see demonstrated at this level. The Study Text is suitable for both International and UK streams. Additional topics relating to the UK are covered in an online supplement.
Download or read book Research in Accounting in Emerging Economies written by Shahzad Uddin and published by Emerald Group Publishing. This book was released on 2010-12-02 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Download or read book The New Global Rulers written by Tim Büthe and published by Princeton University Press. This book was released on 2013-07-21 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades, governments have delegated extensive regulatory authority to international private-sector organizations. This internationalization and privatization of rule making has been motivated not only by the economic benefits of common rules for global markets, but also by the realization that government regulators often lack the expertise and resources to deal with increasingly complex and urgent regulatory tasks. The New Global Rulers examines who writes the rules in international private organizations, as well as who wins, who loses--and why. Tim Büthe and Walter Mattli examine three powerful global private regulators: the International Accounting Standards Board, which develops financial reporting rules used by corporations in more than a hundred countries; and the International Organization for Standardization and the International Electrotechnical Commission, which account for 85 percent of all international product standards. Büthe and Mattli offer both a new framework for understanding global private regulation and detailed empirical analyses of such regulation based on multi-country, multi-industry business surveys. They find that global rule making by technical experts is highly political, and that even though rule making has shifted to the international level, domestic institutions remain crucial. Influence in this form of global private governance is not a function of the economic power of states, but of the ability of domestic standard-setters to provide timely information and speak with a single voice. Büthe and Mattli show how domestic institutions' abilities differ, particularly between the two main standardization players, the United States and Europe.
Download or read book Intermediate Accounting Study Guide written by Donald E. Kieso and published by John Wiley & Sons. This book was released on 2011-08-02 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: INTERMEDIATE ACCOUNTING by Kieso, Weygandt, and Warfield is, quite simply, the standard by which all other intermediate accounting texts are measured. Through thirty years and thirteen best-selling editions, the text has built a reputation for accuracy, comprehensiveness, and student success. The Fourteenth Edition maintains the qualities for which the text is globally recognized, and continues to be your students? gateway to the profession! Volume I is comprised of Chapters 1-14. Each study guide chapter is comprised of a detailed chapter review, demonstration problems, true/false, multiple-choice, matching questions, and copmrehensive exercises. This book is a bound paperback with three-hole punches for convenient storage in a binder.
Download or read book ACCA Paper F3 Financial Accounting GBR Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2009-07-01 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ACCA F3 Study Text is split into six parts in line with the syllabus structure. The examiner has commented that the Study Text is well structured and focused to meet the requirements of the F3 student. There is a whole chapter devoted to the subject of ethical considerations, as ethics and social responsibility are integral to the new ACCA syllabus.
Download or read book Economics and Political Implications of International Financial Reporting Standards written by Uchenna, Efobi and published by IGI Global. This book was released on 2016-03-08 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.
