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International Accounting And Economic Development
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Book Synopsis International Accounting and Economic Development by : Ahmed Riahi-Belkaoui
Download or read book International Accounting and Economic Development written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 2002-03-30 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the relationship between accounting development and economic development, the interaction of their associated indicators, and the roles they play in them.
Book Synopsis Accounting for Growth in Latin America and the Caribbean by : Henri Fortin
Download or read book Accounting for Growth in Latin America and the Caribbean written by Henri Fortin and published by World Bank Publications. This book was released on 2009-11-18 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: The importance of moving toward high-quality, global standards of accounting and auditing has never been clearer. In the midst of the global financial and economic crisis, the leaders of the Group of 20 met and issued their Declaration on Strengthening the Financial System , placing significant emphasis on sound accounting and auditing standards as a critical piece of the international financial architecture. Transparent and reliable corporate financial reporting underpins much of the Latin America and Caribbean development agenda, from private-sector-led growth to enhanced financial stability, facilitating access to finance for small and medium enterprises, and furthering economic integration. For nearly 10 years, the World Bank has prepared diagnostic Reports on the Observance of Standards and Codes (ROSCs) on Accounting and Auditing (A and A) at the country level. In Latin America and the Caribbean, ROSC A and A reports have been completed for 17 countries. This book takes a step back and seeks to distill lessons from a regional perspective. 'Accounting for Growth in Latin America and the Caribbean' is the first book to examine financial reporting and auditing in the region in a systematic way, drawing on the World Bank s years of experience and analysis in this area. The book is designed to inform the policy dialogue on accounting and auditing issues among government officials, the accounting profession, the private sector, academia, and civil society in LAC countries. It also seeks to disseminate the lessons learned to key players at the international and regional level, including the donor community, in order to generate momentum for reform of accounting and auditing throughout the region.
Book Synopsis International Accounting by : John Malcolm Samuels
Download or read book International Accounting written by John Malcolm Samuels and published by Taylor & Francis. This book was released on 1985 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Book Synopsis Accounting and the Global Economy After Sarbanes-Oxley by : Don E. Garner
Download or read book Accounting and the Global Economy After Sarbanes-Oxley written by Don E. Garner and published by Routledge. This book was released on 2014-12-18 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is essential for students and practitioners in accounting, international business, finance, and economics. In a straightforward and readable style, it focuses on the changing accounting and auditing standards in national and global economies in the post-Enron/Arthur Andersen era. The authors clarify the reasons behind and consequences of the accounting profession's failure in auditing and self-regulation, as most firms placed consulting profits ahead of public audit duties. They show how Sarbanes-Oxley solutions, while not perfect, are major contributors to the profession's redemption, and have enabled it to rise to new heights of service and revenue. The book offers a detailed examination of accounting practitioners' past challenges and future prospects. It provides a realistic analysis of specific issues facing accounting and auditing firms today, including the growing problem of independence; the need for one set of international accounting standards and one set of auditing standards; adjustments facing the global financial system; and the impact of the Internet and communication systems on accounting firms.
Book Synopsis Worldwide Financial Reporting by : George J. Benston
Download or read book Worldwide Financial Reporting written by George J. Benston and published by Oxford University Press. This book was released on 2006-04-13 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.
Book Synopsis Accounting Education in Economic Development Management by : Adolf Jan Henri Enthoven
Download or read book Accounting Education in Economic Development Management written by Adolf Jan Henri Enthoven and published by North-Holland. This book was released on 1981 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph explaining the role of financial management, accounting and vocational training of accountants in economic development, illustrated by case studies from developing countries - includes auditing, economic evaluation, training needs, international cooperation, development banking, training course curriculum, etc. References.
Author :United Nations Conference on Trade and Development (UNCTAD) Publisher :United Nations ISBN 13 :9210578902 Total Pages :68 pages Book Rating :4.2/5 (15 download)
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 2016-05-17 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Accounting and Reporting Issues 2015 Review presents country case studies of Germany and the United Kingdom on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and regulation of professional accountants within the context of achieving high-quality corporate reporting. These country case studies are a continuation of similar studies that have already been published in the 2014 volume of this series covering Australia, Belgium and Canada. The respective case studies are contained in Chapters I and II. An analysis of the main findings of all the case studies- including the ones presented in the 2014 volume- is contained in chapter Ill.
Book Synopsis International Perspectives on the Human Factor in Economic Development by : Senyo B-S. K. Adjibolosoo
Download or read book International Perspectives on the Human Factor in Economic Development written by Senyo B-S. K. Adjibolosoo and published by Praeger. This book was released on 1998-03-19 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on the development agenda of selected developed and developing countries, the contributors in this volume show that the varying degrees of success or failure in the programs of different countries are due to the way they deal with human factor development. Each essay clearly shows that a nation cannot achieve development if it continuously fails to develop its own national human factor. The contributors maintain that what different parts of the world, particularly Southeast Asia, call a development miracle is not a miracle at all. Countries such as Japan and Singapore have experienced significant development in recent decades because their programs have focused intently on building the human factor. Countries such as Mexico, Nigeria, Bolivia, and India, on the other hand, are struggling to develop because their ongoing development programs do not address the human factor. Nations that aspire to achieve sustained human-centered development in the 21st century should focus on human factor development now.
Book Synopsis The Role of Accounting in Economic Development by :
Download or read book The Role of Accounting in Economic Development written by and published by . This book was released on 1978 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis National Accounting and Economic Growth by : John M. Hartwick
Download or read book National Accounting and Economic Growth written by John M. Hartwick and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of classic articles and book chapters departs from Solow's 1957 seminal paper on the measurement of technical change. It studies the idea behind the comprehensive development of total factor productivity and the index number innovations. The volume also analyses the measurement of productivity growth and the usefulness of GDP measurement as well as perennial problems in measurement of output of certain sectors and of certain processes in an economy. With an original introduction by the editor, this is a valuable source of reference for students, researchers and practitioners.
Book Synopsis The Impact of Globalization on International Finance and Accounting by : David Procházka
Download or read book The Impact of Globalization on International Finance and Accounting written by David Procházka and published by Springer. This book was released on 2019-06-06 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the economic consequences of the globalized world in the sphere of corporate and public finance, monetary systems, banking, financial reporting and management accounting. The global perspective is accompanied by local specific cases studies, including those from emerging markets. In addition, the combination of micro- and macroeconomic approaches provide insights on the behavior of all relevant stakeholders in the process and the results of dynamic pressures surrounding global capital markets and international investments. This book will serve as a useful resource for scholars and researchers, practitioners and policy makers in the fields of finance, economics and accounting.
Book Synopsis Accounting for Economic Development and Social Change by : S. J. Keuning
Download or read book Accounting for Economic Development and Social Change written by S. J. Keuning and published by IOS Press. This book was released on 1996 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: The relevance of applied economic and social analysis stands or falls with the strength of the analytical tools, on the one hand, and the appropriateness of the underlying data framework, on the other hand. Whereas virtually all economic and sociological research focuses on the analytical tools, this book deals with the design of an appropriate data framework. In many countries, it is not so much a lack of data per se that is the problem. Official statistics often comprise a wealth of information, laid down in many different publications. The main difficulty then relates to the lack of integration of these statistics, so that all kinds of events that are interrelated in reality can only be studied in isolation. Of course, the lack of integration of statistics applies less to economic data, as the national accounts function as a coordinating information system for these data. In fact, an important aim of this book is to demonstrate that the basic principles of national accounts can and should be extended to a wider range of statistics, notably social and environmental statistics. For this purpose, a so-called System of Economic and Social Accounting Matrices and Extensions (SESAME) is designed and applied in this book, following its announcement in the 1993 System of National Accounts, the guidelines of the United Nations and other international organizations.
Author :United Nations Conference on Trade and Development (UNCTAD) Publisher :United Nations ISBN 13 :9210476948 Total Pages :64 pages Book Rating :4.2/5 (14 download)
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.
Author :Organisation for Economic Co-operation and Development Publisher :Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre ISBN 13 : Total Pages :160 pages Book Rating :4.F/5 ( download)
Book Synopsis Harmonization of Accounting Standards by : Organisation for Economic Co-operation and Development
Download or read book Harmonization of Accounting Standards written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre. This book was released on 1986 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ...
Book Synopsis Accounting in the Developing Countries by : Ahmed Riahi-Belkaoui
Download or read book Accounting in the Developing Countries written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 1994 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: An elaboration of the major accounting principles and practices that affect the economic well-being of developing countries.
Book Synopsis The Politics of Accounting Regulation by : Sebastian Botzem
Download or read book The Politics of Accounting Regulation written by Sebastian Botzem and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.
