Author: Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 276
Book Description
Studies on Standardization of Accounting Practices
Author: Harmonization of Accounting Standards
Author: Organisation for Economic Co-operation and DevelopmentPublisher: Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre
ISBN:
Category : Business & Economics
Languages : en
Pages : 160
Book Description
The main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ...
Standardization of Financial Reporting and Accounting in Latin American Countries
Author: Lourenço, IsabelPublisher: IGI Global
ISBN: 1466684542
Category : Business & Economics
Languages : en
Pages : 371
Book Description
Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.
Financial Reporting and Global Capital Markets
Author: Kees CamffermanPublisher: OUP Oxford
ISBN: 0199296294
Category : Business & Economics
Languages : en
Pages : 702
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.
Accounting and Corporate Reporting
Author: Soner GoktenPublisher: BoD – Books on Demand
ISBN: 953513549X
Category : Business & Economics
Languages : en
Pages : 342
Book Description
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
The Digest of Social Experiments
Author: David H. GreenbergPublisher: The Urban Insitute
ISBN: 9780877667223
Category : Political Science
Languages : en
Pages : 524
Book Description
"Contains brief summaries of 240 known completed social experiments. Each summary outlines the cost and time frame of the demonstration, the treatments tested, outcomes of interest, sample sizes and target population, research components, major findings, important methodological limitations and design issues encountered, and other relevant topics. In addition, very brief outlines of 21 experiments and one quasi experiment still in progress [as of April 2003] are also provided"--p. 3.
The End of Accounting and the Path Forward for Investors and Managers
Author: Baruch LevPublisher: John Wiley & Sons
ISBN: 1119191084
Category : Business & Economics
Languages : en
Pages : 268
Book Description
An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Management Accounting Standards for Sustainable Business Practices
Author: Ionica OncioiuPublisher: Business Science Reference
ISBN: 9781799801788
Category : Managerial accounting
Languages : en
Pages : 0
Book Description
""This book explores various theoretical and practical approaches of management accounting and its impact on different areas of activity in the 21st century"--Provided by publisher"--
Standards and Their Stories
Author: Martha LamplandPublisher: Cornell University Press
ISBN: 9780801474613
Category : Business & Economics
Languages : en
Pages : 268
Book Description
Standardization is one of the defining aspects of modern life, its presence so pervasive that it is usually taken for granted. However cumbersome, onerous, or simply puzzling certain standards may be, their fundamental purpose in streamlining procedures, regulating behaviors, and predicting results is rarely questioned. Indeed, the invisibility of infrastructure and the imperative of standardizing processes signify their absolute necessity. Increasingly, however, social scientists are beginning to examine the origins and effects of the standards that underpin the technology and practices of everyday life.Standards and Their Stories explores how we interact with the network of standards that shape our lives in ways both obvious and invisible. The main chapters analyze standardization in biomedical research, government bureaucracies, the insurance industry, labor markets, and computer technology, providing detailed accounts of the invention of "standard humans" for medical testing and life insurance actuarial tables, the imposition of chronological age as a biographical determinant, the accepted means of determining labor productivity, the creation of international standards for the preservation and access of metadata, and the global consequences of "ASCII imperialism" and the use of English as the lingua franca of the Internet.Accompanying these in-depth critiques are a series of examples that depict an almost infinite variety of standards, from the controversies surrounding the European Union's supposed regulation of banana curvature to the minimum health requirements for immigrants at Ellis Island, conflicting (and ever-increasing) food portion sizes, and the impact of standardized punishment metrics like "Three Strikes" laws. The volume begins with a pioneering essay from Susan Leigh Star and Martha Lampland on the nature of standards in everyday life that brings together strands from the several fields represented in the book. In an appendix, the editors provide a guide for teaching courses in this emerging interdisciplinary field, which they term "infrastructure studies," making Standards and Their Stories ideal for scholars, students, and those curious about why coffins are becoming wider, for instance, or why the Financial Accounting Standards Board refused to classify September 11 as an "extraordinary" event.
Political Standards
Author: Karthik RamannaPublisher: University of Chicago Press
ISBN: 022621074X
Category : Business & Economics
Languages : en
Pages : 300
Book Description
Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."