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| Author | : Christopher Nobes |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 0 |
| Release | : 2010 |
| Genre | : 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 | : |
| Total Pages | : 11 |
| Release | : 2016 |
| Genre | : |
| 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 | : Hakan Kapucu |
| Publisher | : ismail siriner |
| Total Pages | : 392 |
| Release | : 2017-12-16 |
| Genre | : |
| 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 |
| Total Pages | : 304 |
| Release | : 2013-08 |
| Genre | : Accounting |
| ISBN | : 9788131754450 |
| Author | : S. J. Gray |
| Publisher | : Butterworth-Heinemann |
| Total Pages | : 513 |
| Release | : 2014-05-20 |
| Genre | : 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 | : Scott Henderson |
| Publisher | : Pearson Higher Education AU |
| Total Pages | : 1029 |
| Release | : 2015-05-20 |
| Genre | : Business & Economics |
| ISBN | : 1486017983 |
Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.
| Author | : Lee H. Radebaugh |
| Publisher | : John Wiley & Sons |
| Total Pages | : 520 |
| Release | : 2006-01-04 |
| Genre | : Business & Economics |
| ISBN | : 0471652695 |
This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.
| Author | : Stuart McLeay |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 225 |
| Release | : 2012-12-06 |
| Genre | : 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 | : Roger Hussey |
| Publisher | : John Wiley & Sons |
| Total Pages | : 398 |
| Release | : 2005-04-22 |
| Genre | : 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
| Author | : Elaine Conway |
| Publisher | : Springer |
| Total Pages | : 212 |
| Release | : 2018-06-01 |
| Genre | : 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.
