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Book Description
La globalisation croissante des activités économiques des entreprises et l'internationalisation des marchés financiers nécessitent l'harmonisation des normes de comptabilité. Les normes américaines élaborées par le Financial Accounting Standards Board (FASB) constituent un référentiel incontournable à l'échelle internationale, dans la mesure où elles influent sur le processus de normalisation de l'International Accounting Standards Board (IASB). A son tour, le référentiel IFRS est de plus en plus utilisé. même si la plupart des instances nationales conservent leur propre référentiel comptable, du moins pour les comptes individuels. Le premier but de cet ouvrage est de familiariser le lecteur avec les normes américaines (FASB) et les normes internationales (IFRS) correspondantes. Cet ouvrage traite aussi de la communication d'informations qui vise à renseigner un public plus large : les salariés, l'État, les consommateurs, les groupes de pression, le public en général, de même que les investisseurs et les créanciers. Il traite des cadres de communication d'informations environnementales élaborés sur la scène internationale ainsi que de la relation entre le bilan environnemental et la réaction des marchés boursiers. La communication environnementale est présentée comme un outil stratégique pour les entreprises. En comptabilité anglo-saxonne, la question de l'utilité de l'information pour les marchés boursiers se pose constamment. L'ouvrage expose le cadre théorique et empirique de l'utilité de l'information comptable en se penchant sur la pertinence et l'utilité des données comptables pour les marchés boursiers et sur l'étude des choix de politiques comptables par les dirigeants d'entreprises.
Book Description
La globalisation croissante des activités économiques des entreprises et l'internationalisation des marchés financiers nécessitent l'harmonisation des normes de comptabilité. Les normes américaines élaborées par le Financial Accounting Standards Board (FASB) constituent un référentiel incontournable à l'échelle internationale, dans la mesure où elles influent sur le processus de normalisation de l'International Accounting Standards Board (IASB). A son tour, le référentiel IFRS est de plus en plus utilisé. même si la plupart des instances nationales conservent leur propre référentiel comptable, du moins pour les comptes individuels. Le premier but de cet ouvrage est de familiariser le lecteur avec les normes américaines (FASB) et les normes internationales (IFRS) correspondantes. Cet ouvrage traite aussi de la communication d'informations qui vise à renseigner un public plus large : les salariés, l'État, les consommateurs, les groupes de pression, le public en général, de même que les investisseurs et les créanciers. Il traite des cadres de communication d'informations environnementales élaborés sur la scène internationale ainsi que de la relation entre le bilan environnemental et la réaction des marchés boursiers. La communication environnementale est présentée comme un outil stratégique pour les entreprises. En comptabilité anglo-saxonne, la question de l'utilité de l'information pour les marchés boursiers se pose constamment. L'ouvrage expose le cadre théorique et empirique de l'utilité de l'information comptable en se penchant sur la pertinence et l'utilité des données comptables pour les marchés boursiers et sur l'étude des choix de politiques comptables par les dirigeants d'entreprises.
Author: Christopher Nobes Publisher: Pearson UK ISBN: 129229650X Category : Comparative accounting Languages : en Pages : 942
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: S. J. Gray Publisher: Butterworth-Heinemann ISBN: 1483135683 Category : Business & Economics Languages : en Pages : 513
Book Description
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: Publisher: Editions Bréal ISBN: 2749524857 Category : Languages : en Pages : 129
Author: Gary J. Previts Publisher: Emerald Group Publishing ISBN: 0857246712 Category : Business & Economics Languages : en Pages : 315
Book Description
Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.
Author: Yannick Lemarchand Publisher: Routledge ISBN: 1317974530 Category : Business & Economics Languages : en Pages : 573
Book Description
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Author: Jayne Maree Godfrey Publisher: Edward Elgar Publishing ISBN: 9781782542704 Category : Business & Economics Languages : en Pages : 344
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: Kıymet Tunca Çalıyurt Publisher: Springer Nature ISBN: 9811519285 Category : Business & Economics Languages : en Pages : 290
Book Description
This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.
Author: Christopher Nobes Publisher: ISBN: Category : Business & Economics Languages : en Pages : 522
Book Description
The 4th edition of this comprehensive international accounting text has been restructured to reflect developments since 1991 in the regulation and teaching of the subject internationally. It includes individual country studies and new chapters on "Asian Ti
Author: J. Timothy Sale Publisher: Elsevier ISBN: 0080543960 Category : Business & Economics Languages : en Pages : 261
Book Description
This title is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. "Advances in International Accounting" welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.
Author: Denis Cormier
Author: Denis Cormier
Author: Christopher Nobes
Author: S. J. Gray
Author: 
Author: Gary J. Previts
Author: Yannick Lemarchand
Author: Jayne Maree Godfrey
Author: Kıymet Tunca Çalıyurt
Author: Christopher Nobes
Author: J. Timothy Sale