International Classification of Financial Reporting

International Classification of Financial Reporting
Author: Christopher Nobes
Publisher: Routledge Studies in Accountin
Total Pages: 0
Release: 2014
Genre: Business & Economics
ISBN: 9780415736930

With the growing integration of the international economy, the need for established systems of classification in financial reporting becomes ever more important. Chris Nobes asks whether classification is possible, or even useful, and offers a critical analysis of the current attempts to discern an order in the variety of accounting practices. Revised and updated to reflect the post-IFRS era, this book will be of interest to academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.

International Accounting Harmonization

International Accounting Harmonization
Author: J. Beke
Publisher: Springer
Total Pages: 224
Release: 2013-12-18
Genre: Political Science
ISBN: 1137374349

International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.

International Classification of Financial Reporting

International Classification of Financial Reporting
Author: Christopher Nobes
Publisher: Routledge
Total Pages: 176
Release: 2014-08-07
Genre: Business & Economics
ISBN: 1317816374

Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.

The Routledge Companion to Accounting, Reporting and Regulation

The Routledge Companion to Accounting, Reporting and Regulation
Author: Carien van Mourik
Publisher: Routledge
Total Pages: 568
Release: 2013-10-01
Genre: Business & Economics
ISBN: 113624350X

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.

The Routledge Companion to Financial Accounting Theory

The Routledge Companion to Financial Accounting Theory
Author: Stewart Jones
Publisher: Routledge
Total Pages: 791
Release: 2015-05-22
Genre: Business & Economics
ISBN: 1135107254

Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

The Analysis and Use of Financial Statements

The Analysis and Use of Financial Statements
Author: Gerald I. White
Publisher: John Wiley & Sons
Total Pages: 786
Release: 2002-12-30
Genre: Business & Economics
ISBN: 0471375942

Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.

International Financial Statement Analysis

International Financial Statement Analysis
Author: Thomas R. Robinson
Publisher: John Wiley & Sons
Total Pages: 950
Release: 2012-04-04
Genre: Business & Economics
ISBN: 1118235126

Up-to-date information on using financial statement analysis to successfully assess company performance, from the seasoned experts at the CFA Institute Designed to help investment professionals and students effectively evaluate financial statements in today's international and volatile markets, amid an uncertain global economic climate, International Financial Statement Analysis, Second Edition compiles unparalleled wisdom from the CFA in one comprehensive volume. Written by a distinguished team of authors and experienced contributors, the book provides complete coverage of the key financial field of statement analysis. Fully updated with new standards and methods for a post crisis world, this Second Edition covers the mechanics of the accounting process; the foundation for financial reporting; the differences and similarities in income statements, balance sheets, and cash flow statements around the world; examines the implications for securities valuation of any financial statement element or transaction, and shows how different financial statement analysis techniques can provide valuable clues into a company's operations and risk characteristics. Financial statement analysis allows for realistic valuations of investment, lending, or merger and acquisition opportunities Essential reading for financial analysts, investment analysts, portfolio managers, asset allocators, graduate students, and others interested in this important field of finance Includes key coverage of income tax accounting and reporting, the difficulty of measuring the value of employee compensation, and the impact of foreign exchange rates on the financial statements of multinational corporations Financial statement analysis gives investment professionals important insights into the true financial condition of a company, and International Financial Statement Analysis, Second Edition puts the full knowledge of the CFA at your fingertips.

IPC Green Inventory

IPC Green Inventory
Author: World Intellectual Property Organization
Publisher: WIPO
Total Pages: 6
Release: 201?
Genre: Law
ISBN: 9280521136

This brochure explains how the IPC Green Inventory can give direct access to the latest patent information about technologies in a number of fields including alternative energy production, energy conservation, transportation, waste management, and agriculture and forestry

Monetary and Financial Statistics Manual and Compilation Guide

Monetary and Financial Statistics Manual and Compilation Guide
Author: Mr.Jose M Cartas
Publisher: International Monetary Fund
Total Pages: 450
Release: 2017-11-09
Genre: Business & Economics
ISBN: 1513579193

This edition of Monetary and Financial Statistics Manual and Compilation Guide (Manual) updates and merges into one volume methodological and practical aspects of the compilation process of monetary statistics. The Manual is aimed at compilers and users of monetary data, offering guidance for the collection and analytical presentation of monetary statistics. The Manual includes standardized report forms, providing countries with a tool for compiling and reporting harmonized data for the central bank, other depository corporations, and other financial corporations.