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Author : M. H. B. Perera
Publisher :
ISBN 13 :
Total Pages : 141 pages
Book Rating : 4.:/5 (236 download)
Download or read book International Accounting Standards and the Developing Countries written by M. H. B. Perera and published by . This book was released on 1985* with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : M. H. B. Perera
Publisher :
ISBN 13 :
Total Pages : 141 pages
Book Rating : 4.:/5 (272 download)
Download or read book International Accounting Standards and the Developing Countries written by M. H. B. Perera and published by . This book was released on 1992 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mohammad Nurunnabi
Publisher : Emerald Group Publishing
ISBN 13 : 1801174407
Total Pages : 440 pages
Book Rating : 4.8/5 (11 download)
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.
Author : Uchenna, Efobi
Publisher : IGI Global
ISBN 13 : 1466698772
Total Pages : 417 pages
Book Rating : 4.4/5 (666 download)
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.
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)
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 : V.K. Zimmerman
Publisher : JAI Press
ISBN 13 : 9780762304615
Total Pages : 0 pages
Book Rating : 4.3/5 (46 download)
Download or read book The Evolution of International Accounting Standards in Transitional and Developing Economies written by V.K. Zimmerman and published by JAI Press. This book was released on 1998-08-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains papers presented at the 1996 Center for International Education and Research in Accounting Conference. The theme of transitional and developing economies struggling with the introduction and implementation of international accounting standards is evident throughout the papers. While current events often seem to outstrip our ability to keep up, these papers provide insights into current events in the adoption and application of the international accounting standards.
Author : Ahmed Riahi-Belkaoui
Publisher : Praeger
ISBN 13 :
Total Pages : 240 pages
Book Rating : 4.3/5 (121 download)
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.
Author : Mohammad Nurunnabi
Publisher : Routledge
ISBN 13 : 1317017145
Total Pages : 224 pages
Book Rating : 4.3/5 (17 download)
Download or read book The Role of the State and Accounting Transparency written by Mohammad Nurunnabi and published by Routledge. This book was released on 2016-03-17 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dr Mohammad Nurunnabi examines the factors that affect the implementation of International Financial Reporting Standards (IFRS) in developing countries and answers these specific research questions: - What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRS in developing countries? - How do cultural factors affect said implementation? - How does a study of implementing IFRS help to build an understanding of a theory of the role of the state in accounting change in developing countries? This follows a mixed methodology approach, in which interviews are conducted, IFRS-related enforcement documents and annual reports are evaluated. More than 138 countries have adopted IFRS, yet the International Accounting Standards Board (IASB) does not provide an implementation index. Financial reporting varies by country, even within the area of the world that has apparently adopted IFRS and Nurunnabi offers an important viewpoint that considers the issues of IFRS implementation from various perspectives. This is an invaluable resource for Undergraduate, Masters and PhD students, policy makers (at local, regional and international level) namely the IASB, World Bank, IMF, practitioners and users, giving them the necessary insight into the financial reporting environment and the state’s attitude towards accounting transparency. Most importantly, this book contributes to military and democratic political regimes and the Max Weberian view of the theory of the role of the state’s attitude towards accounting transparency.
Author : George J. Benston
Publisher : Oxford University Press
ISBN 13 : 9780198041696
Total Pages : 336 pages
Book Rating : 4.0/5 (416 download)
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.
Author : Ahmed Riahi-Belkaoui
Publisher : Praeger
ISBN 13 :
Total Pages : 336 pages
Book Rating : 4.:/5 (321 download)
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.
Author : Shahrokh M. Saudagaran
Publisher : CCH
ISBN 13 : 9780808020585
Total Pages : 292 pages
Book Rating : 4.0/5 (25 download)
Download or read book International Accounting written by Shahrokh M. Saudagaran and published by CCH. This book was released on 2009 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Matthew Tsamenyi
Publisher : Emerald Group Publishing
ISBN 13 : 1848552521
Total Pages : 565 pages
Book Rating : 4.8/5 (485 download)
Download or read book Corporate Governance in Less Developed and Emerging Economies written by Matthew Tsamenyi and published by Emerald Group Publishing. This book was released on 2008-12-01 with total page 565 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance reform has become an important global policy agenda driven by events such as the 1997 Asian financial crisis, corporate scandals (such as Enron and WorldCom) and the globalisation of capital markets. This book advances debate on corporate governance, accountability and transparency in less developed and emerging economies.
Author : M. Zafar Iqbal
Publisher : Thomson South-Western
ISBN 13 :
Total Pages : 584 pages
Book Rating : 4.3/5 (555 download)
Download or read book International Accounting written by M. Zafar Iqbal and published by Thomson South-Western. This book was released on 2002 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text contains current and relevant information about the global marketplace, free from regional and cultural bias. Written by authors with multinational and multicultural backgrounds, this text is free of cultural bias and therefore provides complete coverage of every issue from every viewpoint.
Author : Senyo B-S. K. Adjibolosoo
Publisher : Praeger
ISBN 13 :
Total Pages : 256 pages
Book Rating : 4.F/5 ( download)
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.
Author : Henri Fortin
Publisher : World Bank Publications
ISBN 13 : 9780821381113
Total Pages : 196 pages
Book Rating : 4.3/5 (811 download)
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.
Author : Robert W. McGee
Publisher : Springer Science & Business Media
ISBN 13 : 038725708X
Total Pages : 506 pages
Book Rating : 4.3/5 (872 download)
Download or read book Accounting Reform in Transition and Developing Economies written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2008-11-16 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.
Author : Barry J. Epstein
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 1026 pages
Book Rating : 4.:/5 ( download)
Download or read book Wiley IAS 2002 written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2001-12-14 with total page 1026 pages. Available in PDF, EPUB and Kindle. Book excerpt: A quick-reference guide to IAS compliance whish aims to help accountants prepare and understand financial statements presented in accordance with the rapidly evolving, ever more widely used International Accounting Standards.
