European System of Accounts PDF Download

Author:
Publisher:
ISBN: 9789282779545
Category : National income
Languages : en
Pages : 652

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Author: David Alexander
Publisher: Aspen Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 1714

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Book Description
Our third edition of the Miller European Accounting Guide delivers critical new information on the vastly different accounting systems of 23 European countries. Widely disparate regulations, customs, and accounting practices throughout Europe present financial professionals with a unique economic challenge. To meet this challenge, the Guide includes extensive historical background on the legal and economic environments, an examination of the different accounting standards and self-regulatory agencies, and even presents sample financial statements. The Guide also covers the changes that are taking place as a result of the European union as well as the attempts to harmonize the accounting and reporting practices.

Author: David Alexander
Publisher: Houghton Mifflin Harcourt P
ISBN:
Category : Business & Economics
Languages : en
Pages : 1600

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Author: Practitioners Publishing Co. Staff
Publisher:
ISBN: 9780764637681
Category :
Languages : en
Pages :

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Author: Lequiller François
Publisher: OECD Publishing
ISBN: 9264214631
Category :
Languages : en
Pages : 520

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Book Description
This is an update of OECD 2006 "Understanding National Accounts". It contains new data, new chapters and is adapted to the new systems of national accounts, SNA 2008 and ESA 2010.

Author: Frank C. Minter
Publisher:
ISBN: 9780791334812
Category : Accounting
Languages : en
Pages :

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Author: Jan Bebbington
Publisher: Routledge
ISBN: 0429620950
Category : Business & Economics
Languages : en
Pages : 544

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Book Description
This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

Author: Practitioners Publishing Co. Staff
Publisher:
ISBN: 9780764627873
Category :
Languages : en
Pages :

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Book Description
Contains technical guidance and practice aids for preparation of financial statements. Contains sample documents, addresses, GAAP issues on a statement by statement basis.

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: Shahzad Uddin
Publisher: Emerald Group Publishing
ISBN: 0857244523
Category : Business & Economics
Languages : en
Pages : 310

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Book Description
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.