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A Global View of Financial Accounting

Author : Roger Hussey

Publisher : Business Expert Press

Page : 195 pages

File Size : 47,20 MB

Release : 2022-07-13

Category : Business & Economics

ISBN : 1637422849

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Book Description

In this book we discuss the specific pressures and decisions that influences the changes in corporate reporting The importance of corporate financial reporting has increased over the years. Accountants have developed standards that ensure the financial information issued by companies is rigorous and assists the users of the information in making decisions. Initially counties developed their own standards but the increase in world-wide trade demonstrated the need for an international approach to standard setting. This led to the establishment of International Accounting Standards Board (IASB) and the issue of international accounting standards. Although accounting standards originally focused on financial information that would be of interest to investors in a company, there is an increasing interest in all corporate activities that shape the way we live. In this book we discuss the specific pressures and decisions that influences the changes in corporate reporting with emphasis given to the U.K., the United Sates and Islamic countries. We also discuss the impact of advances in technology on corporate reporting and we review the nature of information provided by companies to a wider audience than shareholders.



Global Versus Local Perspectives on Finance and Accounting

Author : David Procházka

Publisher : Springer

Page : 386 pages

File Size : 41,36 MB

Release : 2019-02-28

Category : Business & Economics

ISBN : 3030118517

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Book Description

This proceedings volume examines accounting and financial issues and trends from both global and local economic perspectives. Featuring selected contributions presented at the 19th Annual Conference on Finance and Accounting (ACFA) held in Prague, Czech Republic, this book offers a mixture of research methods and micro- and macroeconomic approaches to depict a detailed picture of the impact of global and local determinants on the globalized economy. The global perspectives versus local specifics make the volume useful for not only academics and scholars, but also for regulators and policy makers when deliberating the potential outcome of competing regulatory mechanisms. The Annual Conference on Finance and Accounting (ACFA) has become one of the biggest conferences in the Central and Eastern European (CEE) region solely oriented to contemporary research in finance and accounting. Bringing together researchers and scholars from all over the world, the conference provides a platform in which thoughts, visions, and contemporary developments in the field of finance and accounting are discussed.



Global Financial Accounting and Reporting

Author : Peter J. Walton

Publisher :

Page : 0 pages

File Size : 46,24 MB

Release : 2009

Category : Financial statements

ISBN : 9781408017722

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Book Description

A book from Cengage Learning on Global Financial Accounting and Rep.



The Impact of Globalization on International Finance and Accounting

Author : David Procházka

Publisher : Springer

Page : 469 pages

File Size : 24,36 MB

Release : 2017-12-29

Category : Business & Economics

ISBN : 331968762X

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Book Description

This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the economic consequences of the globalized world in the sphere of corporate and public finance, monetary systems, banking, financial reporting and management accounting. The global perspective is accompanied by local specific cases studies, including those from emerging markets. In addition, the combination of micro- and macroeconomic approaches provide insights on the behavior of all relevant stakeholders in the process and the results of dynamic pressures surrounding global capital markets and international investments. This book will serve as a useful resource for scholars and researchers, practitioners and policy makers in the fields of finance, economics and accounting.



Financial Accounting PDF ebook 6th Edition

Author : David Alexander

Publisher : Pearson Higher Ed

Page : 496 pages

File Size : 15,64 MB

Release : 2016-02-10

Category : Business & Economics

ISBN : 1292103019

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Book Description

'This book will be welcomed by students and academics alike. The text is easy to read and well laid out, the case studies are very helpful, and it is supplemented by a good range of quality supporting material' Christopher Coles, Department of Accounting and Finance, University of Glasgow ‘A hugely enjoyable and informative book with an international focus’ Eleimon Gonis, University of the West of England, Bristol Financial Accounting is the ideal book for anyone with little prior knowledge or who is new to this subject area. The book retains the clear writing style and unique international focus which led to the success of previous editions. This approach enables the teaching of financial accounting in a way that is not country-specific. This fully updated text uses the International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practices while linking them with contemporary real-life examples from around the world. What’s new! Fully updated to reflect the extensive changes that have occurred in the three years since writing the fifth edition; Expanded discussion of accounting by SMEs and partnerships (Chapter 4); New discussion on capital maintenance (Chapter 8); Added material on integrated reporting and sustainability (Chapter 6); Expanded discussion of revenue recognition, including reference to IFRS 15 (Chapter 8). The text is ideal for undergraduates and MBA students worldwide taking a first course in financial accounting. Visit www.pearsoned.co.uk/alexander to find valuable online resources for both students and lecturers, including an instructor’s manual and full set of power point slides. David Alexander is Professor Emeritus of Accounting at the University of Birmingham Business School, England. Christopher Nobes is Professor of Accounting at Royal Holloway, University of London, England. He is also Professor at the University of Sydney, and Adjunct Professor at the Norwegian Business School. From 1993 to 2001 he was a member of the board of the International Accounting Standards Committee.



The Global Findex Database 2017

Author : Asli Demirguc-Kunt

Publisher : World Bank Publications

Page : 228 pages

File Size : 33,71 MB

Release : 2018-04-19

Category : Business & Economics

ISBN : 1464812683

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Book Description

In 2011 the World Bank—with funding from the Bill and Melinda Gates Foundation—launched the Global Findex database, the world's most comprehensive data set on how adults save, borrow, make payments, and manage risk. Drawing on survey data collected in collaboration with Gallup, Inc., the Global Findex database covers more than 140 economies around the world. The initial survey round was followed by a second one in 2014 and by a third in 2017. Compiled using nationally representative surveys of more than 150,000 adults age 15 and above in over 140 economies, The Global Findex Database 2017: Measuring Financial Inclusion and the Fintech Revolution includes updated indicators on access to and use of formal and informal financial services. It has additional data on the use of financial technology (or fintech), including the use of mobile phones and the Internet to conduct financial transactions. The data reveal opportunities to expand access to financial services among people who do not have an account—the unbanked—as well as to promote greater use of digital financial services among those who do have an account. The Global Findex database has become a mainstay of global efforts to promote financial inclusion. In addition to being widely cited by scholars and development practitioners, Global Findex data are used to track progress toward the World Bank goal of Universal Financial Access by 2020 and the United Nations Sustainable Development Goals. The database, the full text of the report, and the underlying country-level data for all figures—along with the questionnaire, the survey methodology, and other relevant materials—are available at www.worldbank.org/globalfindex.



Global Perspectives on Risk Management and Accounting in the Public Sector

Author : Ferreira, Augusta da Conceição Santos

Publisher : IGI Global

Page : 537 pages

File Size : 19,81 MB

Release : 2016-01-18

Category : Business & Economics

ISBN : 1466698047

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Book Description

The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.



Handbook of Research on Applied AI for International Business and Marketing Applications

Author : Christiansen, Bryan

Publisher : IGI Global

Page : 702 pages

File Size : 36,91 MB

Release : 2020-09-25

Category : Business & Economics

ISBN : 1799850781

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Book Description

Artificial intelligence (AI) describes machines/computers that mimic cognitive functions that humans associate with other human minds, such as learning and problem solving. As businesses have evolved to include more automation of processes, it has become more vital to understand AI and its various applications. Additionally, it is important for workers in the marketing industry to understand how to coincide with and utilize these techniques to enhance and make their work more efficient. The Handbook of Research on Applied AI for International Business and Marketing Applications is a critical scholarly publication that provides comprehensive research on artificial intelligence applications within the context of international business. Highlighting a wide range of topics such as diversification, risk management, and artificial intelligence, this book is ideal for marketers, business professionals, academicians, practitioners, researchers, and students.



Handbook of Research on Accounting and Financial Studies

Author : Farinha, Luís

Publisher : IGI Global

Page : 487 pages

File Size : 28,27 MB

Release : 2020-03-06

Category : Business & Economics

ISBN : 1799821374

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Book Description

The competitive nature of organizations in today’s globalized world has led to the development of various approaches to increasing profitability and maintaining an advantage over rival companies. As technology continues to be integrated into business practices, specifically in the area of accounting and finance, professionals and educators need to be prepared for advancing economic techniques, and they need to maintain a high level of financial literacy. The Handbook of Research on Accounting and Financial Studies is a pivotal reference source that provides vital research on advanced knowledge and emerging business practices and teaching dynamics in the fields of accounting and finance. While highlighting topics such as cost-benefit analysis, risk management, and corporate governance, this publication explores new initiatives in entrepreneurship and performance management. This book is ideally designed for business managers, consultants, entrepreneurs, auditors, tax practitioners, economists, accountants, academicians, researchers, and students seeking current research on modern advancements and recent findings in accounting and financial studies.



Corporate Financial Reporting

Author : Hervé Stolowy

Publisher : Cengage Learning

Page : 668 pages

File Size : 49,85 MB

Release : 2002

Category : Business & Economics

ISBN :

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Book Description

Financial Accounting and Reporting courses today need to recognize both the diversity of national traditions and the trend towards accounting harmonization. The profile of students in Financial Accounting courses in European and international business programs is changing. Student bodies are now real melting pots of cultures. English has become the lingua franca of business for most MBA and many undergraduate students. More and more business programs are taught in part or completely in International English. Students today need to be trained to appreciate, understand and analyze a variety of Accounting and Reporting problems from a theoretical and pragmatic point of view, rather than just memorize the local regulatory solution prescribed in one given country or context. Corporate Financial Reporting: A Global Perspective provides an introduction to financial accounting for todayÂ's international business student. It provides a user perspective. Financial Accounting and Reporting is a universal knowledge base required from all students intending to become economic actors. Whether they will use accounting and financial information as internal managers or executives, or as external users (investors, credit analysts, etc.) they will need to interpret accounting data. Rather than providing a regulatory solution to a reporting or measurement issue, Corporate Financial Reporting examines the economic logic of the problem and identifies generic possible solutions and shows the impact each might have on a companyÂ's or decision makerÂ's decisions. Rather than adopting a Â'nationalÂ' approach to accounting issues, Corporate Financial Reporting offers an international perspective, guiding students through IAS, US GAAP and different local standards where they provide an interesting and relevant lesson.