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Author: Didier Bensadon Publisher: Springer ISBN: 3319282255 Category : Business & Economics Languages : en Pages : 477
Book Description
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Author: Didier Bensadon Publisher: Springer ISBN: 3319282255 Category : Business & Economics Languages : en Pages : 477
Book Description
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Author: Mohammad Nurunnabi Publisher: Emerald Group Publishing ISBN: 1801174423 Category : Business & Economics Languages : en Pages : 276
Book Description
Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.
Author: François Elandi Publisher: Xlibris Corporation ISBN: 1984575260 Category : Business & Economics Languages : en Pages : 627
Book Description
Bilingual Dictionary of Terms Banks. Finances. Money. Financial Markets / Banques. Finances. Monnaie. Marchés Financiers METODES Editions Collection Culture & Savoir (C&S) François Elandi This bilingual work, fruit of a team of specialists and professionals, deals with banking, finance, and stock market practices with —— more than 25,000 words and terms used in French and in British and North American English of today; —— convenient examples to better assimilate the terms used, contributing to make the work the most precise reference in its specialty; and —— a cross-reference system to more precise definitions and complementary expressions to other words and terms inside the development of a word or an expression. It is intended for ——high school pupils and students of higher education, ——professional users, and ——the general public. In order for them to ——acquire and develop their professional lexicological heritage; ——master the exact terminology in the practice linked to their activity or profession; ——perfect their knowledge in banking, finance, and stock exchange practice; and ——better communicate efficiently. Cet ouvrage bilingue, fruit d’une équipe de spécialistes et de professionnels, traite des pratiques bancaires, financières et boursières, avec : ——Plus de 25000 mots et termes utilisés en français et en anglais britannique et nordaméricain ; ——Des exemples pratiques pour mieux assimiler l’emploi de ces termes, contribuant à faire de l’ouvrage la référence la plus précise dans sa spécialité ; ——Un système de renvois à des définitions et explications complémentaires et plus précises à d’autres mots et termes au sein du développement d’un mot ou d’une expression. Il est destiné : ——A l’élève des lycées et collèges ou à l’étudiant de l’enseignement supérieur ; ——A l’utilisateur professionnel ; ——Au grand public. Pour : ——Acquérir et développer son patrimoine lexicologique professionnel ; ——Maîtriser la terminologie exacte dans la pratique liée à son activité ou à sa profession ; ——Perfectionner ses connaissances dans la pratique bancaire, financière et boursière ; ——Mieux communiquer efficacement.
Author: Mario Grandinetti Publisher: Kluwer Law International B.V. ISBN: 9041167463 Category : Law Languages : en Pages : 437
Book Description
The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.
Author: Publisher: Odile Jacob ISBN: 273819382X Category : Languages : en Pages : 270
Author: Parmod Chand Publisher: Edward Elgar Publishing ISBN: 1800889712 Category : Business & Economics Languages : en Pages : 335
Book Description
This Encyclopedia presents a comprehensive overview of international accounting. Top scholars in the field highlight key issues such as accounting standards, sustainability reporting, ethical standards, corporate governance, theories of regulation, and international institutions.
Author: Éric Poirier Publisher: Cambridge Scholars Publishing ISBN: 1527521427 Category : Language Arts & Disciplines Languages : en Pages : 254
Book Description
The volume of economic, business, financial and institutional translation increases daily. Governments strive to produce plain and accessible information. Institutions and agencies operate in more than one language. Multinationals produce documents in multiple languages to expand their services worldwide, and large businesses and SMEs also have to adopt a multilingual approach for accessing new markets in new countries. Translation and interpreting training institutions are aware of the increasing need for training in this area. This awareness is evident in their curricula, which include subjects related to these areas of activity. Trainers and researchers are increasingly interested in knowing and researching the intricacies and aspects of this type of translation. This peer-reviewed publication, resulting from ICEBFIT 2016, echoes the voices of translation practitioners, researchers, and teachers, as well as other parties gathered to discuss new issues in institutional translation and business, finance and accounting translation, as well as, in a larger sense, specialized translation.
Author: B. Hibou Publisher: Springer ISBN: 1137495286 Category : Social Science Languages : en Pages : 254
Book Description
Contemporary bureaucracy is a set of norms, rules, procedures, and formalities which includes administration, business, and NGOs. Where Max Weber meets Michel Foucault, Béatrice Hibou analyzes the political dynamics underlying this process. Neoliberal bureaucracy is a vector of discipline and control, producing social and political indifference.
Author: Donald E. Kieso Publisher: John Wiley & Sons ISBN: 1119607515 Category : Business & Economics Languages : en Pages : 1410
Book Description
Essential knowledge of International Financial Reporting Standards for students of global accounting This important work provides the tools global accounting students need to understand international financial reporting standards (IFRS) and how they are applied in practice. This text emphasizes fair value, proper accounting for financial instruments, and new developments in international accounting. By presenting IFRS in light of current accounting practice, this book helps students gain practical knowledge of the topic that they can apply as they advance into their global accounting careers. With this revised and updated Fourth Edition, students will develop a firm conceptual understanding of IFRS, as well as the ability to integrate their learning through practical exercises. Throughout this text, Global Accounting Insights highlight the important differences that remain between IFRS and U.S. GAAP, discussing the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting IFRS includes proven pedagogical tools designed to help students learn more effectively. Comprehensively covers the latest International Financial Reporting Standards and how they are applied in practice Takes a comparative approach to help students understand the differences between IFRS, U.S. GAAP, and other important standards Emphasizes practical application of knowledge with end-of-chapter Review and Practice sections Provides authoritative references and citations to ensure content reliability and provide opportunities for further study Includes access to video walkthroughs, interactive content, and digital resources to support student engagement and ensure positive learning outcomes As IFRS gains broad acceptance around the world, students of global accounting will need to be intimately familiar with these standards, and prepared to keep up with the rapid changes in the international environment. Intermediate Accounting IFRS answers to these pressing needs, making it the clear choice for accounting courses at the intermediate level.
Author: Ulf Brüggemann Publisher: Springer Science & Business Media ISBN: 3834969524 Category : Business & Economics Languages : en Pages : 162
Book Description
Ulf Brüggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS.
Author: Didier Bensadon
Author: Didier Bensadon
Author: Mohammad Nurunnabi
Author: François Elandi
Author: Mario Grandinetti
Author: 
Author: Parmod Chand
Author: Éric Poirier
Author: B. Hibou
Author: Donald E. Kieso
Author: Ulf Brüggemann