Globalisation of Accounting Standards PDF Download

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: Henri Savall
Publisher: IAP
ISBN: 162396282X
Category : Business & Economics
Languages : en
Pages : 250

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Book Description
This volume continues the collaboration between the RMC book series and the French management research think tank ISEOR (Socio-Economic Institute for Firms and Organizations). Those familiar with Henri Savall’s and his colleague Véronique Zardet’s earlier work on the socio-economic theory of organizations will recognize their assessments of organizational dysfunctions and hidden costs – but in a different context. In their current work, the emphasis is on the tensions created by the wider environment – the idea of tetranormalization – and how those tensions shape and influence organizational life. Drawing on a wide range of examples from the news media and popular press, Savall and Zardet paint a disturbing picture of the underlying dynamics and challenges posed by a literal avalanche of standards and norms – which are often ambiguous and conflicting – that literally encompasses all that we do. Their analytic framework is composed of four “poles” – two social dimensions and two economic dimensions – that capture social norms and quality, safety and environment standards (the social dimension), and trade-related norms and accounting and financial standards (the economic dimension). Throughout the volume, Savall and Zardet’s analysis captures the myriad ways in which these dimensions interact, shaping the “rules of the game” that dictate how organizations compete and collaborate. Differentiating the “rules of the game” from “playing with” those rules, they delve into the subtleties and nuances that underlie these “poles,” providing further insight into how these forces are manipulated through lobbying and the seemingly 24/7 cycle of exposing, publicizing and rule-making surrounding social and economic as well as scientific and technological controversies. As Savall and Zardet argue, we are in the midst of a profound upheaval that will play havoc with our economic and social lives for some time to come. If we are going to exert influence on that reality, the challenges that we face moving forward must be conceptualized, constructed and implemented today, for, as they argue, “the road to durable prosperity will be a long haul.” Yet, moving beyond these challenges per se, they underscore that we are also presented with an exceptional opportunity – the very real opportunity to create a sustainable commitment to responsible and responsive organizational performance, one that can be fuelled and financed by our ability to translate the hidden costs that exist in all our organizations into productive, value-added activities and true wealth creation. Their analysis presents an intriguing challenge to traditional notions of corporate social responsibility, delving into the idea of “durably acceptable” responsibility, ways to facilitate greater stakeholder engagement, and how we can capture ongoing and sustainable improvement in organizational performance.

Author: Victoria Krivogorsky
Publisher: Routledge
ISBN: 1136808728
Category : Business & Economics
Languages : en
Pages : 309

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Book Description
The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world’s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.

Author: Christopher Nobes
Publisher: Routledge Studies in Accountin
ISBN: 9780415736930
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
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.

Author: Koen Geens
Publisher: Leuven University Press
ISBN: 9058678059
Category : Corporate governance
Languages : en
Pages : 377

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Book Description
The harmonization of company law has always been on the agenda of the European Union. Besidesthe protection of third parties affected by business transactions, the founders had two other objectives: first, promoting freedom of establishment, and second, preventing the abuse of such freedom. The European Commission issued its Company Law Action Plan in 2003. In this volume researchers of the Jan Ronse Institute for Company Law of the Katholieke Universiteit Leuven present five chapters on the main priorities of the Action Plan: capital and creditor protection,corporate governance, one share one vote, financial reporting, and corporate mobility. The book also includes responses and ensuing discussions by reputed European company law experts.

Author: Francois J. Bonnet
Publisher: MIT Press
ISBN: 1916405290
Category : Philosophy
Languages : en
Pages : 99

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Book Description
Traversing philosophy and the human sciences, literature, cinema, and the visual arts, this book maps out a history where all is chaos, maelstrom, and fog. If perception and language objectivate the world, if imagination structures it, if knowledge orders it, then how can we describe, name, or even apprehend that which comes to pass when language is absent, when perception vacillates, and when knowledge eludes us? How can we say, show, or make known that which undermines and refutes the order of things, the supposedly immutable real, and the administration of the sensible? This book takes us on a quest that traverses philosophy and the human sciences, but also literature, cinema, and the visual arts. Not content with analysing the ordering power of our representations, in The Infra-World François J. Bonnet also interrogates the works of artists who have experienced and experimented with those moments when they crack open, giving way to anguish and vertigo. If perception is a sieve, what can be said of that which slips through its net, how does one speak of what escapes? What remains of unqualified perceptions, of vanishing sensations? Where do the indescribable, nocturnal fears hide, the horrors lurking behind closed eyes? What of the world beneath language and objectivated sensation? What of the infra-world?

Author: Francois J. Bonnet
Publisher: MIT Press
ISBN: 1913029700
Category : Philosophy
Languages : en
Pages : 72

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A disturbing portrait of a society deliriously dreaming itself as eternal, instantaneous, and infinite. At least for the time being, we humans are still finite and mortal—but death isn't what it used to be. As the body is technologically extended in space and time, we are split between our finitude and our doubled presence in a limitless web of signs, an “immortal” world of information. After Death offers a penetrating philosophical diagnosis of our contemporary condition, describing not only an anesthesia, but an amnesia in which the compulsions of a hyper-present colonize both past and future, prevailing over any sense of duration, becoming, or appreciation of the “thickness of the real.” Are we living in a kind of counterfeit eternity in which we are effectively already dead? Against the anxiety of the constant present, how can we hope to return to the experience of being in time and facing death? After Death is a disturbing portrait of a society deliriously dreaming itself as eternal, instantaneous, and infinite.

Author: Francois J. Bonnet
Publisher: MIT Press
ISBN: 0993045871
Category : Philosophy
Languages : en
Pages : 365

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Book Description
This study of the subtlety, complexity, and variety of modes of hearing maps out a “sonorous archipelago”—a heterogeneous set of shifting sonic territories shaped by the vicissitudes of desire and discourse. Profoundly intimate yet immediately giving onto distant spaces, both an “organ of fear” and an echo chamber of anticipated pleasures, an uncontrollable flow subject to unconscious selection and augmentation, the subtlety, complexity, and variety of modes of hearing has meant that sound has rarely received the same philosophical attention as the visual. In The Order of Sounds, François J. Bonnet makes a compelling case for the irreducible heterogeneity of “sound,” navigating between the physical models constructed by psychophysics and refined through recording technologies, and the synthetic production of what is heard. From primitive vigilance and sonic mythologies to digital sampling and sound installations, he examines the ways in which we make sound speak to us, in an analysis of listening as a plurivocal phenomenon drawing on Foucault, Deleuze and Guattari, Barthes, Nancy, Adorno, and de Certeau, and experimental pioneers such as Tesla, Bell, and Raudive. Stringent critiques of the “soundscape” and “reduced listening” demonstrate that univocal ontologies of sound are always partial and politicized; for listening is always a selective fetishism, a hallucination of sound filtered by desire and convention, territorialized by discourse and its authorities. Bonnet proposes neither a disciplined listening that targets sound “itself,” nor an “ocean of sound” in which we might lose ourselves, but instead maps out a sonorous archipelago—a heterogeneous set of shifting sonic territories shaped and aggregated by the vicissitudes of desire and discourse.

Author: Eura-Audit international
Publisher: Dalloz-Sirey
ISBN: 9782247069408
Category :
Languages : fr
Pages : 201

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Book Description
Depuis le 1er janvier 2005, toutes les sociétés faisant appel public à l'épargne doivent appliquer de nouvelles normes comptables internationales IAS/IFRS. Cette obligation concernera également, bientôt, toutes les PME. Mieux vaut donc assimiler dès maintenant ce nouveau cadre conceptuel, radicalement différent, qui impose un nouveau langage comptable et financier et se préparer à sa mise en place. Comment appliquer ces nouvelles normes sans commettre d'erreurs et les maîtriser ? Afin d'aider les entreprises, cet ouvrage adopte une démarche de simplification du contenu de la norme, avec un traitement systématique de chaque norme dans l'ordre numérique. Il est axé vers la pratique journalière, ainsi que l'analyse de cas spécifiques. La présentation de chaque norme est faite sous forme résumée et est accompagnée d'exemples. Ce guide, tenant compte des mises à jour des normes publiées avant le 1er décembre 2005, s'adresse donc aux comptables en PME ou en cabinet, experts-comptables, cadres d'entreprises, mais aussi aux enseignants du secteur économique ainsi qu'aux étudiants.

Author: Luc Paugam
Publisher: Routledge
ISBN: 1317387899
Category : Business & Economics
Languages : en
Pages : 205

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Book Description
In the new economy where value drivers are shifting from tangible to intangibles resources, brands are the most familiar asset. They are well known by consumers, perceived as a critical component of enterprise value and often motivate large mergers and acquisitions. Yet, brands are a complex intangible asset, and their valuation is a difficult task requiring a variety of expertise: legal, economic, financial, sector-specific and marketing. Using rigorous methodologies, an analysis of the world of the new economy and an inquiry into the limits of modern valuation technics, this book offers empirical and theoretical background to the key issue of brand valuation. It provides answers to the many questions that arise when attempting to value a brand: How to understand the origin of brand value? How to assess its value objectively? Why valuations of some brands by consulting firms differ so widely? How to understand that some brands are valued millions of euros when the companies that own them are losing money? Brand Valuation explains the economics and finance factors explaining the value and volatility of brands and presents the most commonly used methodologies to value brands such as the cost methods, the excess earnings approach, the relief-from-royalty method or the excess revenue approach. The methodologies covered are illustrated with numerous examples allowing the reader to grasp the advantages and limits of each valuation techniques. The book presents the relevant context of brand valuation including the applicable existing accounting and valuation standards and also discusses the models developed by consulting firms.