Effects and Implications of Kazakhstan's Adoption of International Financial Reporting Standards

Download Effects and Implications of Kazakhstan's Adoption of International Financial Reporting Standards PDF Online Free

Author :
Publisher : Columbia University Press
ISBN 13 : 383826987X
Total Pages : 172 pages
Book Rating : 4.8/5 (382 download)

DOWNLOAD NOW!


Book Synopsis Effects and Implications of Kazakhstan's Adoption of International Financial Reporting Standards by : Oksana Kim

Download or read book Effects and Implications of Kazakhstan's Adoption of International Financial Reporting Standards written by Oksana Kim and published by Columbia University Press. This book was released on 2017-02-21 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: ?Despite having an underdeveloped supporting infrastructure and limited resources, Kazakhstan was the first CIS country to require international financial reporting standards in 2004 for banks, and in 2005 for all public companies. What were the economic consequences of this important reform? In the 1990s, Kazakhstan’s capital market reforms mirrored those of Russia due to the two countries’ cooperating mode driven by a high level of resource interdependence and environmental uncertainty, following the collapse of the Soviet Union. Yet, by 2003, dependence on external donors (the IMF, World Bank) took precedence over interdependence with Russia. As a result, Kazakhstan unilaterally proceeded with adoption of IFRS, while Russia backed up from this initiative. This study reports that Kazakhstan’s inflow of foreign direct investments was the greatest among the CIS nations following the adoption of IFRS. In addition, in 2005–11, Kazakhstani public firms’ reporting quality was higher than that of the Russian public firms operating in a similar environment but exempt from the IFRS reporting requirement. Kazakhstan was the first CIS nation to repay its external debt ahead of schedule and to receive an investment grade from Moody’s rating agency. The book concludes that Western-style capital market reforms—in this emerging market with a not-so-distant communist past—had significantly positive outcomes.?

The Effects and Implications of Kazakhstan's Adoption of International Financial Reporting Standards

Download The Effects and Implications of Kazakhstan's Adoption of International Financial Reporting Standards PDF Online Free

Author :
Publisher : Ibidem Press
ISBN 13 : 9783838210377
Total Pages : 172 pages
Book Rating : 4.2/5 (13 download)

DOWNLOAD NOW!


Book Synopsis The Effects and Implications of Kazakhstan's Adoption of International Financial Reporting Standards by : Oksana Kim

Download or read book The Effects and Implications of Kazakhstan's Adoption of International Financial Reporting Standards written by Oksana Kim and published by Ibidem Press. This book was released on 2017-07-25 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: ?Despite having an underdeveloped supporting infrastructure and limited resources, Kazakhstan was the first CIS country to require international financial reporting standards in 2004 for banks, and in 2005 for all public companies. What were the economic consequences of this important reform? In the 1990s, Kazakhstan's capital market reforms mirrored those of Russia due to the two countries' cooperating mode driven by a high level of resource interdependence and environmental uncertainty, following the collapse of the Soviet Union. Yet, by 2003, dependence on external donors (the IMF, World Bank) took precedence over interdependence with Russia. As a result, Kazakhstan unilaterally proceeded with adoption of IFRS, while Russia backed up from this initiative. This study reports that Kazakhstan's inflow of foreign direct investments was the greatest among the CIS nations following the adoption of IFRS. In addition, in 2005-11, Kazakhstani public firms' reporting quality was higher than that of the Russian public firms operating in a similar environment but exempt from the IFRS reporting requirement. Kazakhstan was the first CIS nation to repay its external debt ahead of schedule and to receive an investment grade from Moody's rating agency. The book concludes that Western-style capital market reforms--in this emerging market with a not-so-distant communist past--had significantly positive outcomes.?

Achieving Global Convergence of Financial Reporting Standards

Download Achieving Global Convergence of Financial Reporting Standards PDF Online Free

Author :
Publisher : Emerald Group Publishing
ISBN 13 : 1780524420
Total Pages : 177 pages
Book Rating : 4.7/5 (85 download)

DOWNLOAD NOW!


Book Synopsis Achieving Global Convergence of Financial Reporting Standards by : Christopher Patel

Download or read book Achieving Global Convergence of Financial Reporting Standards written by Christopher Patel and published by Emerald Group Publishing. This book was released on 2011-12-15 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.

International Financial Reporting Standards Implementation

Download International Financial Reporting Standards Implementation PDF Online Free

Author :
Publisher : Emerald Group Publishing
ISBN 13 : 1801174423
Total Pages : 276 pages
Book Rating : 4.8/5 (11 download)

DOWNLOAD NOW!


Book Synopsis International Financial Reporting Standards Implementation by : Mohammad Nurunnabi

Download or read book International Financial Reporting Standards Implementation written by Mohammad Nurunnabi and published by Emerald Group Publishing. This book was released on 2021-08-23 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Russia, the EU, and the Eastern Partnership

Download Russia, the EU, and the Eastern Partnership PDF Online Free

Author :
Publisher : BoD – Books on Demand
ISBN 13 : 3838211340
Total Pages : 202 pages
Book Rating : 4.8/5 (382 download)

DOWNLOAD NOW!


Book Synopsis Russia, the EU, and the Eastern Partnership by : Vasile Rotaru

Download or read book Russia, the EU, and the Eastern Partnership written by Vasile Rotaru and published by BoD – Books on Demand. This book was released on 2018-07-31 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: Even before the Ukrainian crisis, neither Russia nor the EU were content with their relationship. Despite economic interdependence, strategic partnership, official declarations of belonging culturally and historically to the same ‘European family’ and in spite of Russia’s stated interest in establishing an economic community stretching from Lisbon to Vladivostok, the two actors found it difficult to agree on important issues. The conflictual atmosphere between the EU and Russia has three main dimensions: the normative issue, energy relations, and the shared neighbourhood with the latter being particularly salient after the launch of the Eastern Partnership (EaP) in 2009. The former Soviet space is at the core of Russian foreign policy. Moscow’s special interest in this area results from economic factors, diaspora issues, and, most importantly, from its perceived security need. Obsessed by a fear of being encircled by enemies, Russia sees its hegemony over the former Soviet republics as paramount to the protection of its own borders. Therefore, the rapprochement of any other actor towards this region is regarded with high suspicion. Against this background, Vasile Rotaru analyzes EU-Russia relations with a particular emphasis on the impact of the EaP on Moscow’s relations with Brussels. He argues that the EaP represented a turning point in EU-Russia relations, determining Moscow to revise its attitude towards the Union. Rotaru explains that, even if the EaP was Brussels’ initiative, the Partnership met the aspirations of the six former Soviet republics. Moreover, despite its opposition towards the EU’s initiative, Russia itself acted involuntarily as a propeller of the EaP. By aiming to keep the former Soviet republics close, Moscow often conducts an assertive, aggressive policy in the ‘near abroad.’ This strategy, however, had mostly opposite effects, causing Russia’s neighbors to look elsewhere for support of their sovereignty. From this perspective, the rapprochement of Moldova, Belarus, Ukraine, and the three Caucasus republics with the EU has not been determined only by Brussels’ prosperity and soft-power attractiveness but also by existential fears in the former Soviet republics. The book appeals to a wide range of students, researchers, and professors specializing on Russia, the EU, and the former Soviet space in the fields of International Relations, Foreign Policy Analysis, and Security Studies as well as to think-tank analysts and policy makers.

International Financial Reporting Standards Implementation

Download International Financial Reporting Standards Implementation PDF Online Free

Author :
Publisher : Emerald Group Publishing
ISBN 13 : 1801174407
Total Pages : 440 pages
Book Rating : 4.8/5 (11 download)

DOWNLOAD NOW!


Book Synopsis International Financial Reporting Standards Implementation by : Mohammad Nurunnabi

Download or read book International Financial Reporting Standards Implementation written by Mohammad Nurunnabi and published by Emerald Group Publishing. This book was released on 2021-08-23 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

International Accounting and Reporting Issues

Download International Accounting and Reporting Issues PDF Online Free

Author :
Publisher : United Nations
ISBN 13 : 9210476948
Total Pages : 64 pages
Book Rating : 4.2/5 (14 download)

DOWNLOAD NOW!


Book Synopsis International Accounting and Reporting Issues by : United Nations Conference on Trade and Development (UNCTAD)

Download or read book International Accounting and Reporting Issues written by United Nations Conference on Trade and Development (UNCTAD) and published by United Nations. This book was released on 2019-05-20 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews recent developments on the performance of enterprises in attaining Sustainable Development Goals, as well as practical implementation of aspects concerning International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS). It discusses implementation of recent IFRS considerations dealing with financial instruments, revenue from contracts with customers, leases and insurance contracts. Concerning IPSAS, the report looks into its overall implementation worldwide.

Islamic Accounting And Finance: A Handbook

Download Islamic Accounting And Finance: A Handbook PDF Online Free

Author :
Publisher : World Scientific
ISBN 13 : 1800612435
Total Pages : 882 pages
Book Rating : 4.8/5 (6 download)

DOWNLOAD NOW!


Book Synopsis Islamic Accounting And Finance: A Handbook by : Khaled Hussainey

Download or read book Islamic Accounting And Finance: A Handbook written by Khaled Hussainey and published by World Scientific. This book was released on 2023-03-23 with total page 882 pages. Available in PDF, EPUB and Kindle. Book excerpt: Islamic finance is one of the fastest-growing sectors in international banking and finance. Owing to the increasing availability and ease of access to Islamic services, Islamic finance has become increasingly important not only in Muslim countries, but around the world, making it a global industry. Under the Gulf Cooperation Council (GCC) as well as in some regions, such as the Middle East and North Africa, a dual financial system is implemented, where Sharia-compliant products are marketed alongside conventional financial systems.In this thoroughly researched collection of chapters, researchers from around the world examine the role of Islamic finance in the economies and prospects of different companies. They discuss Islamic finance literature from both theoretical and empirical perspectives. The theoretical section of the book consists of conceptual chapters that enable readers to critically evaluate and expand their understanding of accounting and finance. The chapters in the empirical section of this handbook discuss and interpret empirical evidence to provide clear implications for practice, research, and society. This section bridges the gap between theory and practice and offers suggestions for future research. Islamic Accounting and Finance is geared towards scholars and students, but it is also of use to banking and finance practitioners.

International Financial Reporting Standard for Small and Medium-sized Entities: IFRS for SMEs

Download International Financial Reporting Standard for Small and Medium-sized Entities: IFRS for SMEs PDF Online Free

Author :
Publisher :
ISBN 13 : 9781907026171
Total Pages : 230 pages
Book Rating : 4.0/5 (261 download)

DOWNLOAD NOW!


Book Synopsis International Financial Reporting Standard for Small and Medium-sized Entities: IFRS for SMEs by : International Accounting Standards Board

Download or read book International Financial Reporting Standard for Small and Medium-sized Entities: IFRS for SMEs written by International Accounting Standards Board and published by . This book was released on 2009 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Achieving Global Convergence of Financial Reporting Standards

Download Achieving Global Convergence of Financial Reporting Standards PDF Online Free

Author :
Publisher : Emerald Group Publishing
ISBN 13 : 1780524439
Total Pages : 284 pages
Book Rating : 4.7/5 (85 download)

DOWNLOAD NOW!


Book Synopsis Achieving Global Convergence of Financial Reporting Standards by : Christopher Patel

Download or read book Achieving Global Convergence of Financial Reporting Standards written by Christopher Patel and published by Emerald Group Publishing. This book was released on 2011-12-15 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.

Economics and Political Implications of International Financial Reporting Standards

Download Economics and Political Implications of International Financial Reporting Standards PDF Online Free

Author :
Publisher : IGI Global
ISBN 13 : 1466698772
Total Pages : 417 pages
Book Rating : 4.4/5 (666 download)

DOWNLOAD NOW!


Book Synopsis Economics and Political Implications of International Financial Reporting Standards by : Uchenna, Efobi

Download or read book Economics and Political Implications of International Financial Reporting Standards written by Uchenna, Efobi and published by IGI Global. This book was released on 2016-03-08 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.

Adoption of International Financial Reporting Standards at Ethio Telecom. Challenges and Prospects

Download Adoption of International Financial Reporting Standards at Ethio Telecom. Challenges and Prospects PDF Online Free

Author :
Publisher :
ISBN 13 : 9783346092373
Total Pages : 72 pages
Book Rating : 4.0/5 (923 download)

DOWNLOAD NOW!


Book Synopsis Adoption of International Financial Reporting Standards at Ethio Telecom. Challenges and Prospects by : Tofick Shikuri

Download or read book Adoption of International Financial Reporting Standards at Ethio Telecom. Challenges and Prospects written by Tofick Shikuri and published by . This book was released on 2019-12-18 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Legal Change in Post-Communist States

Download Legal Change in Post-Communist States PDF Online Free

Author :
Publisher : BoD – Books on Demand
ISBN 13 : 3838213122
Total Pages : 342 pages
Book Rating : 4.8/5 (382 download)

DOWNLOAD NOW!


Book Synopsis Legal Change in Post-Communist States by : Kaja Solomon, Peter Gadowska

Download or read book Legal Change in Post-Communist States written by Kaja Solomon, Peter Gadowska and published by BoD – Books on Demand. This book was released on 2019-09-30 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reformers had high hopes that the end of communism in Eastern Europe and the former Soviet Union would lead to significant improvements in legal institutions and the role of law in public administration. However, the cumulative experience of 25 years of legal change since communism has been mixed, marked by achievements and failures, advances and moves backward. This book—written by a team of socio-legal scholars—probes the nuances of this process and starts the process to explain them. It covers developments across the former Soviet Union and Eastern Europe, and it deals with both legal institutions (courts and police) and accountability to law in public administration, including anti-corruption activities. In explaining their findings, the authors probe the impact of such factors as the type of political regime (democratic to authoritarian), international influences (such as the European Union), and culture (legal and political). The volume’s contributors are: Mihaela Serban, Kim Lane Scheppele, Kriszta Kovacs, Alexei Trochev, Peter Solomon, Olga Semukhina, Maria Popova, Vincent Post. Marina Zaloznaya, William Reisinger, Vicki Hesli Claypool, Kaja Gadowska, and Elena Bogdanova.

Geopolitical Rivalries in the “Common Neighborhood”

Download Geopolitical Rivalries in the “Common Neighborhood” PDF Online Free

Author :
Publisher : BoD – Books on Demand
ISBN 13 : 3838212770
Total Pages : 290 pages
Book Rating : 4.8/5 (382 download)

DOWNLOAD NOW!


Book Synopsis Geopolitical Rivalries in the “Common Neighborhood” by : Vasif Huseynov

Download or read book Geopolitical Rivalries in the “Common Neighborhood” written by Vasif Huseynov and published by BoD – Books on Demand. This book was released on 2019-11-20 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book analyses ‘soft power’ in the light of neoclassical realist premises as part of the foreign policy toolkit of great powers to expand their sphere of influence. Vasif Huseynov argues that if nuclear armed great powers compete against the same type of powers to expand or sustain their sphere of influence over a populated region, they use soft power as a major expansive instrument while military power remains a tool to defend themselves and back up their foreign policies. Presenting his model of soft power, the author explores the role of soft power projection by great powers in the formation of the external alignment of regional states. He focuses on the rivalries between Russia and the West (i.e. the EU and the USA) over the states located between the EU and Russia (the region known as the “common [or shared] neighborhood”) and on two of these regional states (Ukraine and Belarus) to test his hypotheses.

Adoption of Anglo-American models of corporate governance and financial reporting in China

Download Adoption of Anglo-American models of corporate governance and financial reporting in China PDF Online Free

Author :
Publisher : Emerald Group Publishing
ISBN 13 : 1783508973
Total Pages : 272 pages
Book Rating : 4.7/5 (835 download)

DOWNLOAD NOW!


Book Synopsis Adoption of Anglo-American models of corporate governance and financial reporting in China by : Huiying Wu

Download or read book Adoption of Anglo-American models of corporate governance and financial reporting in China written by Huiying Wu and published by Emerald Group Publishing. This book was released on 2014-01-16 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations conflicts of interest and power dependence within the local context.

IFRS in a Global World

Download IFRS in a Global World PDF Online Free

Author :
Publisher : Springer
ISBN 13 : 3319282255
Total Pages : 434 pages
Book Rating : 4.3/5 (192 download)

DOWNLOAD NOW!


Book Synopsis IFRS in a Global World by : Didier Bensadon

Download or read book IFRS in a Global World written by Didier Bensadon and published by Springer. This book was released on 2016-05-13 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Corporate Governance and IFRS in the Middle East

Download Corporate Governance and IFRS in the Middle East PDF Online Free

Author :
Publisher : Taylor & Francis
ISBN 13 : 1000803678
Total Pages : 261 pages
Book Rating : 4.0/5 (8 download)

DOWNLOAD NOW!


Book Synopsis Corporate Governance and IFRS in the Middle East by : Muath Abdelqader

Download or read book Corporate Governance and IFRS in the Middle East written by Muath Abdelqader and published by Taylor & Francis. This book was released on 2022-12-14 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid globalization of capital markets has increased attention toward examining the quality of the disclosure practices implemented by companies, as internationalization and globalization are the most important motives of the harmonization of financial statements preparation and presentation. Given the expansion of trade and the openness to foreign capital markets, investment decisions became not limited only for local users, but also international users may need to access the financial information. The issuance of International Financial Reporting Standards (IFRS) to be used throughout the world aims to improve the comparability and understandability of financial statements, and hence, to enhance investment decisions through helping investors across the borders to invest in multinational companies. Although fluid and under-developed institutional arrangements remain central features of emerging markets, ensuring effective corporate governance mechanisms would indeed support companies in complying with IFRS – the latter imposes a challenge for companies operating in emerging markets. This book evaluates the differences in the level of compliance with IFRS across the GCC states, exploring the impact of corporate governance on the level of compliance with IFRS and presenting an empirical analysis of companies across the GCC. It makes an important contribution by providing a detailed empirical analysis of the interplay between corporate governance and IFRS in emerging market setting and highlights the way for future research. It will provide international business, management, and accounting and finance students and senior practitioners with a completely new and updated guide to the work in the field of corporate governance and IFRS compliance in emerging markets.