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Economic And Financial Reporting In England And The Netherlands
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Book Synopsis Company Financial Reporting by : Stephen A Zeff
Download or read book Company Financial Reporting written by Stephen A Zeff and published by Routledge. This book was released on 2016-02-05 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1992. Prior to this work no thorough study had been made of the Dutch institutional environment and of the Dutch practice of regulating the process of financial accounting despite a number of unique and influential practices originating there. The book attempts to trace the conditions, the sources and the connections of the regulatory processes for financial statements — providing orientation for readers unfamiliar with the Dutch context and a chronological survey from the 19th century to the early 1990’s. In addition to analysing the Dutch process, comparison is made with the standard-setting processes in the United States and UK. The title will be of interest to students of Business and Economics.
Book Synopsis Economic and Financial Reporting in England and the Netherlands by : H. G. A. Vissink
Download or read book Economic and Financial Reporting in England and the Netherlands written by H. G. A. Vissink and published by . This book was released on 1985 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis General Report on the Economic, Financial and Industrial Conditions of the Netherlands by : Great Britain. Department of Overseas Trade
Download or read book General Report on the Economic, Financial and Industrial Conditions of the Netherlands written by Great Britain. Department of Overseas Trade and published by . This book was released on 1920 with total page 1040 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis European Financial Reporting by : James H. Beeny
Download or read book European Financial Reporting written by James H. Beeny and published by . This book was released on 1978 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Global History of Accounting, Financial Reporting and Public Policy by : Gary J. Previts
Download or read book Global History of Accounting, Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2010-12-20 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.
Book Synopsis Is Fair Value Fair? by : Henk Langendijk
Download or read book Is Fair Value Fair? written by Henk Langendijk and published by John Wiley & Sons. This book was released on 2003-07-07 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: The failure of current mechanisms to either predict the collapse of various companies or curb corrupt practises has kept the subject of external reporting to the fore. Is Fair Value Fair? Financial Reporting in an International Perspective contains contributions from many highly-respected individuals involved in external reporting, regulation and standard setting. Their contributions discuss the future of regulation application of standards supervision audit Current trends are discussed, as are ways in which the current regulatory environment could be improved. With the new IFRS regulations coming into force in 2005, financial reporting is set toface radical changes. Is Fair Value Fair? fully prepares readers for these changes and is an invaluable tool for corporate financiers and institutional investors with an interest in the regulatory environment.
Book Synopsis Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983 by : Kees Camfferman
Download or read book Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983 written by Kees Camfferman and published by Taylor & Francis. This book was released on 1997 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis European Financial Reporting by : Peter J. Walton
Download or read book European Financial Reporting written by Peter J. Walton and published by . This book was released on 1995 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: European Financial Reporting: A History is primarily a reference work for those interested in financial accounting and reporting. It is the first English language source that analyses the historical development of accounting in different European countries, and thereby provides relevant material for the study of comparative international accounting. Because the sum of accounting practices in any jurisdiction at any time represents an accumulation of past decisions, reactions to past events and initiatives in the past which have occurred in relation to an evolving social and economic culture, it follows that to study the accounting of the present, one must study the accounting of the past, and this book makes a first attempt to provide material which will help in that aim.
Book Synopsis Company Financial Reporting by : Stephen A. Zeff
Download or read book Company Financial Reporting written by Stephen A. Zeff and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis European Financial Reporting by : Stuart MacLeay
Download or read book European Financial Reporting written by Stuart MacLeay and published by . This book was released on 1993 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Adoption of IFRS in the Netherlands. Impact on value relevance by : Alfred Mully
Download or read book Adoption of IFRS in the Netherlands. Impact on value relevance written by Alfred Mully and published by GRIN Verlag. This book was released on 2014-03-03 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Masterarbeit aus dem Jahr 2007 im Fachbereich BWL - Bank, Börse, Versicherung, , Sprache: Deutsch, Abstract: Listed Dutch firms are required by law to prepare their financial statements in accordance with the International financial Statements (IFRS) since 2005. Before 2005, listed Dutch firms prepared their financial statements using Dutch law, Title 9 of book two of the Dutch Civil Code. It is interesting to investigate the effect of the implementation of IFRS. Is the quality of the financial statements improved by the implementation of IFRS for the users of the financial statements, such as investors, suppliers and banks? This question can be answered in many ways, looking at different characteristics of the accounting information, for example the comparability, the relevance, the reliability and the understandability. In this thesis the relevance will be studied. Information has the quality of relevance when it influences the economic decisions of users by helping them evaluate past, present or future events or conforming, or correcting, their past evaluations. (IFRS Handbook, 2007, p. 40) In order to be relevant the accounting information must reflect the information needs of the users in valuing a company. In order to determine the market price of a company, investors need accounting information that reflects the share price of a company. The research done studying the relevance of accounting information for valuating companies is called value-relevance research. The implementation of IFRS had consequences for the value-relevance of the accounting information. Whether the value-relevance had improved by the adoption of IFRS is dependent on the differences between the former accounting system and IFRS. The impact on value relevance in the Netherlands has not been studied yet. The impact on value-relevance in other countries has been studied however, for example in the United Kingdom (Harris and Muller, 1999), Germany (Hung and Subramanyam, 2007) and Spain Callao et al. (2007). These studies can give a powerful insight in how the difference in value-relevance of two accounting systems can be studied.
Book Synopsis European Financial Reporting: Beeny, J. H. Netherlands by :
Download or read book European Financial Reporting: Beeny, J. H. Netherlands written by and published by . This book was released on 1975 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting in The Netherlands by : Jens Gehrmann
Download or read book Accounting in The Netherlands written by Jens Gehrmann and published by GRIN Verlag. This book was released on 2002-03-15 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2000 in the subject Business economics - Accounting and Taxes, grade: 1,7 (A-), Royal Holloway, University of London (School of Management), course: International Finance and Accounting, language: English, abstract: This essay is meant to give a brief overview of accounting in The Netherlands. Accounting is examined under its background in the economy, politics, auditing, legal framework and institutions involved in accounting regulations. In times of globalisation and harmonisation accounting has to be taken in consideration as an important factor. The Netherlands as a founder of the IAS and the EU was always interested in moving towards harmonisation. The Netherlands accounting system, which is unique and difficult to classify, has a good reputation world-wide.
Book Synopsis International Classification of Financial Reporting by : Christopher Nobes
Download or read book International Classification of Financial Reporting written by Christopher Nobes and published by Routledge. This book was released on 1992-01-01 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growing integration of the international economy the international differences in financial reporting practices have never been so important in multinational business. Recent reforms in International Accounting Standards, combined with the continuing European harmonization, have placed this topic high on the current agenda of both researchers and of business analysts actively concerned with international accounting practice. This new, updated edition of Christopher Nobes' International Classification of Financial Reporting examines the causes and nature of the differences between financial reporting practices in different countries, charting all the many significant developments to have taken place through the 1980s. The relevant research published during this period is discussed, alongside the effects of the regulatory changes that have taken place. Improvements in the existing system of classification in financial reporting are proposed in the light of the accelerated process of harmonization currently taking place. The resulting volume is an indispensable source for academics and professionals in international accounting and for all who are engaged in the process of European harmonization.
Book Synopsis A History of Corporate Financial Reporting in Britain by : John Richard Edwards
Download or read book A History of Corporate Financial Reporting in Britain written by John Richard Edwards and published by Routledge. This book was released on 2018-07-11 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: A History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the external financial reporting practices of joint stock companies. This is worth knowing about given the widely held view that Britain (i) pioneered modern financial reporting, and (ii) played a primary role in the development of both capital markets and professional accountancy. The book makes use of a principal and agent framework to study accounting’s past, but one where the failure of managers always to supply the information that users’ desire is given full recognition. It is shown that corporate financial reporting did not develop into its current state in a straightforward and orderly fashion. Each era produces different environmental conditions and imposes new demands on accounting. A proper understanding of accounting developments therefore requires a careful examination of the interrelationship between accountants and accounting techniques on the one hand and, on the other, the social and economic context within which changes took place. The book’s corporate coverage starts with the legendary East India Company, created in 1600, and continues through the heyday of the statutory trading companies founded to build Britain’s canals (commencing in the 1770s) and railways (commencing c.1829) to focus, principally, on the limited liability company fashioned by the Joint Stock Companies Act 1844 and the Limited Liability Act 1855. The story terminates in 2005 when listed companies were required to prepare their consolidated accounts in accordance with International Financial Reporting Standards, thus signalling the effective end of British accounting.
Book Synopsis European Financial Reporting by : J. Flower
Download or read book European Financial Reporting written by J. Flower and published by Springer. This book was released on 2016-01-23 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: European Financial Reporting analyses the revolution that is currently taking place in the financial reporting of the major European companies, following the European Union's decision that from they must present their accounts according to the IASB's standards. The book covers both the theory of financial reporting and its practice at both national and international level. It covers the very latest developments in the EU and the IASB with a detailed analysis of the impact of the Enron scandal.
Book Synopsis Comparative International Accounting by : Christopher Nobes
Download or read book Comparative International Accounting written by Christopher Nobes and published by Prentice Hall. This book was released on 2000 with total page 558 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a comparative examination of the international dimensions of financial accounting and reporting, this text gives an overview of international differences in accounting and financial reporting. It examines individual countries and looks at four major financial reporting issues.
