Evolution and future of international accounting standards PDF Download

Author: Peter Pembroke Smith
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 184

View

Book Description

Author: Roger Hussey
Publisher: John Wiley & Sons
ISBN: 0471727156
Category : Business & Economics
Languages : en
Pages : 398

View

Book Description
"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: Timothy S. Doupnik
Publisher:
ISBN:
Category :
Languages : en
Pages :

View

Book Description

Author: V.K. Zimmerman
Publisher: JAI Press
ISBN: 9780762304615
Category : Business & Economics
Languages : en
Pages : 0

View

Book Description
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: Financial Accounting Standards Board (U.S.)
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :

View

Book Description

Author: Sebastian Botzem
Publisher: Edward Elgar Publishing
ISBN: 1781001065
Category : Law
Languages : en
Pages : 233

View

Book Description
'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.

Author: Mark Währisch
Publisher: Peter Lang Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 252

View

Book Description
Until now we have different accounting or financial reporting systems in different countries. This may be detrimental for capital market participants with worldwide activities who expect advantages in the application of only one system. The use of one system may provide network effects. If they exist, the benefits for users increase the more users adopt the same system. When accounting systems compete in terms of network effects, the decisions for using a system are interdependent and can be modeled by means of game theory. This book analyses how network effects in terms of accounting systems can be defined, how those effects may affect investors, corporations and standard setters, how adoption patterns of accounting systems may be modeled and what drives adoption decisions.

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

View

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: J. Zimmermann
Publisher: Springer
ISBN: 1137309288
Category : Social Science
Languages : en
Pages : 305

View

Book Description
By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.

Author: Alessandro Ghio
Publisher: Springer Nature
ISBN: 3030422992
Category : Business & Economics
Languages : en
Pages : 183

View

Book Description
This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.