The Evolution Of International Accounting Standards In Transitional And Developing Economies
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Author | : Robert W. McGee |
Publisher | : Springer Science & Business Media |
Total Pages | : 506 |
Release | : 2008-11-16 |
Genre | : Business & Economics |
ISBN | : 038725708X |
The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.
Author | : V.K. Zimmerman |
Publisher | : JAI Press |
Total Pages | : 0 |
Release | : 1998-08-02 |
Genre | : Business & Economics |
ISBN | : 9780762304615 |
This volume contains papers presented at the 1996 Center for International Education and Research in Accounting Conference. The theme of transitional and developing economies struggling with the introduction and implementation of international accounting standards is evident throughout the papers. While current events often seem to outstrip our ability to keep up, these papers provide insights into current events in the adoption and application of the international accounting standards.
Author | : Soner Gokten |
Publisher | : BoD – Books on Demand |
Total Pages | : 342 |
Release | : 2017-09-20 |
Genre | : Business & Economics |
ISBN | : 953513549X |
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
Author | : Jayne Maree Godfrey |
Publisher | : Edward Elgar Publishing |
Total Pages | : 344 |
Release | : 2007-01-01 |
Genre | : Business & Economics |
ISBN | : 9781782542704 |
In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.
Author | : Ahmed Riahi-Belkaoui |
Publisher | : Nelson Australia |
Total Pages | : 566 |
Release | : 2002 |
Genre | : Accounting |
ISBN | : 9780170102858 |
Provides a comprehensive introduction to accounting theory for students who are majoring in accounting. This text will also provide an evaluation of accounting theory from a number of alternative perspectives and paradigms.
Author | : Robert W. McGee |
Publisher | : Springer Science & Business Media |
Total Pages | : 179 |
Release | : 2006-06-18 |
Genre | : Business & Economics |
ISBN | : 0387238875 |
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political, and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia was written to help fill that gap.
Author | : Robert W. McGee |
Publisher | : Springer Science & Business Media |
Total Pages | : 670 |
Release | : 2008-12-10 |
Genre | : Business & Economics |
ISBN | : 0387257128 |
Topics in this comprehensive survey include bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in several former Soviet republics, Eastern Europe and China; taxation in the enlarged European Union; tax harmonization vs. tax competition; and the philosophy of taxation and public finance. The editor has assembled a stellar group of authorities to write about their areas of expertise.
Author | : John R McIntyre |
Publisher | : Routledge |
Total Pages | : 464 |
Release | : 2014-12-18 |
Genre | : Business & Economics |
ISBN | : 1317475550 |
Business education is a critical ingredient in establishing a viable middle class of managers in transitioning and developing economies. Compiled in association with the Center for International Business Education and Research, this comprehensive examination of business and management education, pedagogical models, and curricula innovations in institutions around the world is the first such work to emphasize emerging markets.
Author | : Trevor Hopper |
Publisher | : Edward Elgar Publishing |
Total Pages | : 337 |
Release | : 2012-01-01 |
Genre | : Business & Economics |
ISBN | : 1781002606 |
'The Handbook of Accounting and Development examines the major areas of accounting and development (financial reporting, management control, taxation, education) in both the public and private sectors. The four editors have written two of the chapters, including the "Introduction" which is more substantial and useful than an average introduction. The remaining 14 chapters are contributed by 22 distinguished authors who work in nine different countries. The quality of the writing is high throughout. The Handbook should be warmly welcomed by policy-makers and academics, especially those of us who have not paid enough attention to such matters in the past.' – Christopher Nobes, Royal Holloway, University of London, UK 'Trevor Hopper and his colleagues provide a central point of reference for research into accounting and development. Definitive chapters from internationally recognised authors (including Marcia Annisette, Kerry Jacobs, Chris Poullaos, Brendan O'Dwyer, Chibuike Uche and Jeffrey Unerman) cover the full range of issues from the role of capital markets in development, through accounting professionalization, to taxation and transfer pricing. Contributions from authors working for donors and non-governmental organisations provide a useful practical dimension that builds on the more academic chapters.' – Christopher Napier, Royal Holloway, University of London, UK This innovative and informative Handbook brings together leading international researchers on accounting and development to review empirical evidence, issues, policies and practices both past and present. The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of the actual and potential role of accounting in formulating and executing development policy. With theoretical and empirically focused chapters, this Handbook will appeal to academics and postgraduate students in accounting and development studies, practitioners, policymakers and development partners.
Author | : Shahrokh M. Saudagaran |
Publisher | : CCH |
Total Pages | : 292 |
Release | : 2009 |
Genre | : Business & Economics |
ISBN | : 9780808020585 |