Aiming for Global Accounting Standards PDF Download

Author: Kees Camfferman
Publisher: Oxford University Press, USA
ISBN: 0199646317
Category : Business & Economics
Languages : en
Pages : 689

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Book Description
This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.

Author: Kees Camfferman
Publisher: OUP Oxford
ISBN: 0199296294
Category : Business & Economics
Languages : en
Pages : 702

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Book Description
A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries.

Author: Greg N. Gregoriou
Publisher: Butterworth-Heinemann
ISBN:
Category : Business & Economics
Languages : en
Pages : 628

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Book Description
'International Accounting' is aimed at professional accountants who need to keep up to date with the various topics within its pages, including fair value accounting under IAS/IFRS, adopting and implementing international financial reporting standards in transition economies and impairment of fixed assets.

Author: Kees Camfferman
Publisher:
ISBN: 9780191800719
Category : Accounting
Languages : en
Pages : 662

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Book Description
A historical study of the body that sets International Financial Reporting Standards - now the basis for financial reporting - with extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, forces, and events that have shaped these standards.

Author: Navneet Singh
Publisher: Navneet Singh
ISBN:
Category : Business & Economics
Languages : en
Pages : 45

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Book Description
International Accounting Standards (IAS) are a set of standards developed by the International Accounting Standards Board (IASB) to provide a common global framework for financial reporting. These standards are designed to ensure consistency, transparency, and comparability in financial reporting across different countries and industries. IAS cover various aspects of financial reporting, including the presentation of financial statements, recognition and measurement of assets, liabilities, income, and expenses, as well as disclosure requirements. They are used by companies listed on stock exchanges worldwide and are particularly important for multinational corporations operating in multiple jurisdictions. The goal of harmonizing accounting standards globally is to facilitate cross-border investments, enhance transparency and accountability, and improve the quality and reliability of financial information for investors, creditors, and other stakeholders. IAS cover various aspects of financial reporting, including: Presentation of Financial Statements (IAS 1): This standard outlines the overall structure and content of financial statements, including the requirements for balance sheets, income statements, cash flow statements, and statements of changes in equity. Recognition and Measurement of Assets, Liabilities, Income, and Expenses: Several IAS address the recognition, measurement, and presentation of specific types of assets, liabilities, income, and expenses. For example, IAS 16 covers property, plant, and equipment, while IAS 38 deals with intangible assets. Disclosure Requirements: IAS include requirements for disclosing certain information in financial statements to provide users with a better understanding of an entity's financial position, performance, and cash flows. Disclosure requirements cover areas such as accounting policies, significant accounting estimates, related party transactions, and contingencies. Consolidated Financial Statements (IAS 27 and IAS 28): These standards provide guidance on the preparation of consolidated financial statements when an entity controls one or more other entities or has significant influence over them. Financial Instruments (IAS 32, IAS 39, and IFRS 9): These standards address the recognition, measurement, and presentation of various types of financial instruments, including financial assets, financial liabilities, and derivatives. The adoption of International Accounting Standards, particularly International Financial Reporting Standards (IFRS), has become increasingly widespread globally. Many countries require or permit the use of IAS/IFRS for financial reporting by publicly traded companies, while others use them as a basis for developing their national accounting standards. Overall, the aim of International Accounting Standards is to enhance the quality, comparability, and transparency of financial reporting, thereby facilitating investment decisions, reducing information asymmetry, and promoting economic growth and stability on a global scale.

Author: Christopher Nobes
Publisher: Pearson UK
ISBN: 129229650X
Category : Comparative accounting
Languages : en
Pages : 942

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Book Description
Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.

Author: Jürgen Basedow
Publisher: Mohr Siebeck
ISBN: 3161641280
Category :
Languages : en
Pages : 556

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Book Description

Author: Jayne Maree Godfrey
Publisher: Edward Elgar Publishing
ISBN: 9781782542704
Category : Business & Economics
Languages : en
Pages : 344

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Book Description
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: Nico Krisch
Publisher: Cambridge University Press
ISBN: 1108906583
Category : Law
Languages : en
Pages : 521

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Book Description
Law is usually understood as an orderly, coherent system, but this volume shows that it is often better understood as an entangled web. Bringing together eminent contributors from law, political science, sociology, anthropology, history and political theory, it also suggests that entanglement has been characteristic of law for much of its history. The book shifts the focus to the ways in which actors create connections and distance between different legalities in domestic, transnational and international law. It examines a wide range of issue areas, from the relationship of state and indigenous orders to the regulation of global financial markets, from corporate social responsibility to struggles over human rights. The book uses these empirical insights to inform new theoretical approaches to law, and by placing the entanglements between norms from different origins at the centre of the study of law, it opens up new avenues for future legal research. This title is also available as Open Access.

Author: Luz Parrondo
Publisher: Edward Elgar Publishing
ISBN: 1803920599
Category : Business & Economics
Languages : en
Pages : 305

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Book Description
Through careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate.