Author : Christopher Nobes
Publisher : Edward Elgar Publishing
Page : 0 pages
File Size : 31,36 MB
Release : 2010
Category : Accounting
ISBN : 9781848448384
Presenting a number of topics which are at the heart of current research and debate, Christopher Nobes addresses the international nature of development in accounting, new issues in classification, international financial reporting standards and fair presentation.
Author : Ioana Anghel
Publisher :
Page : 11 pages
File Size : 26,18 MB
Release : 2016
Category :
ISBN :
The central goal of the adoption of the IFRS was to improve the quality of accounting information and to ensure greater comparability and transparency of international financial reporting. This paper is intended to identify the importance of accounting and financial information in the present context of continuous and dynamic change towards globalization on all levels, in order to outline the underlying factors that generate differences regarding international accounting. At the same time, the paper traces the evolution of international accounting harmonization, standardization and uniformity with the aim of describing the advantages, concerns, success and flaws of the IAS/IFRS framework.
Author : Paul Rosenfield
Publisher : Routledge
Page : 662 pages
File Size : 46,1 MB
Release : 2006-04-18
Category : Business & Economics
ISBN : 1135990093
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
Author : Hakan Kapucu
Publisher : ismail siriner
Page : 392 pages
File Size : 17,85 MB
Release : 2017-12-16
Category :
ISBN : 1912503042
This book is a product of the need of understanding the new debates both from the perspective of business management and economics. The first part discusses accounting education and accountancy. In the second part, the relationship between investment and development has been investigated according to entrepreneurship and environment. The next part deals with the current debates on investment in terms of microeconomics. In the fourth part, the factors influencing decision-making in financial markets have been discussed by focusing on volatility, timing, and financial performance. In the last part of the book, current debates are about how managing and hedging risks of new instruments in the financial markets.
Author : Arun Kumar Basu
Publisher : Pearson Education India
Page : 304 pages
File Size : 30,47 MB
Release : 2013-08
Category : Accounting
ISBN : 9788131754450
Author : S. J. Gray
Publisher : Butterworth-Heinemann
Page : 513 pages
File Size : 36,59 MB
Release : 2014-05-20
Category : Business & Economics
ISBN : 1483135683
International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.
Author : Elaine Conway
Publisher : Springer
Page : 212 pages
File Size : 41,96 MB
Release : 2018-06-01
Category : Business & Economics
ISBN : 3319911139
The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.
Author : Stuart McLeay
Publisher : Springer Science & Business Media
Page : 225 pages
File Size : 36,32 MB
Release : 2012-12-06
Category : Business & Economics
ISBN : 1461545897
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.
Author : Shahrokh M. Saudagaran
Publisher : CCH
Page : 292 pages
File Size : 12,63 MB
Release : 2009
Category : Business & Economics
ISBN : 9780808020585
Author : Roger Hussey
Publisher : John Wiley & Sons
Page : 398 pages
File Size : 34,5 MB
Release : 2005-04-22
Category : Business & Economics
ISBN : 0471727156
"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board
