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International Classification And Harmonisation Of Financial Reporting
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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 2018-02-12 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today's international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
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 . This book was released on 1984-01 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals. "
Book Synopsis International Classification and Harmonisation of Financial Reporting by : Christopher Nobes
Download or read book International Classification and Harmonisation of Financial Reporting written by Christopher Nobes and published by . This book was released on 1982 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Financial Reporting by : Clare B. Roberts
Download or read book International Financial Reporting written by Clare B. Roberts and published by Pearson Education. This book was released on 2005 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the International Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure. Key Features Chapters on research in international accounting, commended by users of previous editions. Coverage of use of accounting information by global market participants. Includes examples of accounting practices drawn from the published accounts and reports of multinational companies such as Heineken, Kingfisher, Kodak and Wal-Mart. A chapter on 'issues in multinational accounting' provides a comparative discussion of national practices in relation to IFRS. New to this edition Increased focus on accountability in corporate reporting, particularly the impact of the Sarbanes-Oxley Act. Focus on the whole annual report including narrative reporting The development of financial reporting practices across Europe is integrated in one chapter with particular reference to Poland as the largest economy entering the EU in the 2004 enlargement. International Financial Reporting: A Comparative Approach is ideal for advanced undergraduate and postgraduate students of accounting and international business, studying in any country throughout the world. Clare Roberts BSc MSc PhD is Professor of Accounting at the University of Aberdeen. She has held permanent teaching positions in the UK at Glasgow and Exeter Universities, and visiting positions in the US at Texas A & M University and the University of California Santa Barbara, and in Australia at Newcastle University, New South Wales. Pauline Weetman BA (Oxon) BSc PhD CA is Professor of Accounting at the University of Strathclyde and was formerly Dean of Faculty and Professor of Accounting at Heriot-Watt University. She received the British Accounting Association's Distinguished Academic Award in 2005. Paul Gordon BA MA FCA is Lecturer in Accounting and Finance at Heriot-Watt University, having held positions at Glasgow, Aberdeen and Wales (Bangor).
Book Synopsis International Corporate Reporting by : Pauline Weetman
Download or read book International Corporate Reporting written by Pauline Weetman and published by Routledge. This book was released on 2020-02-19 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.
Book Synopsis Comparative International Accounting, 14th Edition by : Christopher Nobes
Download or read book Comparative International Accounting, 14th Edition written by Christopher Nobes and published by Pearson UK. This book was released on 2020 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.
Book Synopsis International Accounting Harmonization by : J. Beke
Download or read book International Accounting Harmonization written by J. Beke and published by Springer. This book was released on 2013-12-18 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.
Book Synopsis International Classification of Accounting Systems and Effects of IFRS Adoption by : Irena Jindrichovska
Download or read book International Classification of Accounting Systems and Effects of IFRS Adoption written by Irena Jindrichovska and published by . This book was released on 2013 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper uses the classification of accounting systems as a guide to explore the impact of new International Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to their local counterparts in selected European countries. In this study, it was found that the research in different countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and different socio-cultural traditions. The assumption that the impact of IFRS adoption correlates with membership in a certain group of classification of accounting systems was weakly confirmed. It had been found that the impact of these changes on financial ratios is more pronounced in Southern Europe: Greece, Italy, Spain, and Portugal and to a lesser extent in Turkey. The impact is less pronounced in the countries of Northern and Central Europe: Germany, Poland, Finland and Sweden. The impact was significant and negative in Hungary.These findings are to an extent supported by the classification of National accounting systems by Nobes 1983 and 1989. However, a new research on classification needs to be performed because of recent developments,the significant impact of the global financial crisis and also because it has been awhile since the original classification was developed.
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 2014-08-07 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
Book Synopsis Comparative International Accounting PDF eBook by : Christopher Nobes
Download or read book Comparative International Accounting PDF eBook written by Christopher Nobes and published by Pearson Higher Ed. This book was released on 2016-02-10 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its 13th edition, Nobes and Parker’s Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting. The book explores the conceptual and contextual foundations of International Financial Reporting Standards (IFRS), contrasting them with US generally accepted accounting principles (US GAAP). It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan. Particular attention is paid to the key issues of political lobbying, harmonisation, and the special accounting problems of multinational companies. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.
Book Synopsis International Financial Reporting Standards Desk Reference by : Roger Hussey
Download or read book International Financial Reporting Standards Desk Reference written by Roger Hussey and published by John Wiley & Sons. This book was released on 2005-04-22 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board
Book Synopsis "International Harmonisation of Accounting Standards and Financial Reporting" by : Group of 100 (Melbourne).
Download or read book "International Harmonisation of Accounting Standards and Financial Reporting" written by Group of 100 (Melbourne). and published by . This book was released on 1995 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Group Accounting by : S. J. Gray
Download or read book International Group Accounting written by S. J. Gray and published by Routledge. This book was released on 1993-01-01 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Comparative International Accounting by : Christopher Nobes
Download or read book Comparative International Accounting written by Christopher Nobes and published by . This book was released on 1981 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis National Adoption of International Financial Reporting Standards : The Case of China by : Maria Ming Bengtsson
Download or read book National Adoption of International Financial Reporting Standards : The Case of China written by Maria Ming Bengtsson and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past few decades, there has been a global trend of international harmonization of accounting standards, with many countries having either partially or completely replaced their national accounting standards with the International Financial Reporting Standards (IFRS). The intended goal is to remove the barriers that hinder investors when comparing accounting information of companies from different nations, while simultaneously reducing the transaction costs for firms. However, research has shown that countries adopt IFRS unequally, ranging from resistance, partial adoption to full adoption. If the IFRS are not adopted to the same extent around the world, the central purpose of international standards can be compromised, as foreign investors cannot be confident when comparing financial statements. Uneven IFRS adoption could even be harmful to investors who believe that accounting standards have been converged worldwide--when, in fact, financial reporting differences continue to exist across national borders while being covered under the façade of the IFRS.Using China as the case country, this thesis aims to conduct an analysis on the causes of different degrees of IFRS adoption at the national level and to examine how and why such causes affect accounting standard-setters' strategies in the era of international accounting harmonization. To build a holistic view within the complex empirical phenomenon of simultaneous convergence with and resistance to the IFRS, this thesis draws on the influence of neo-institutional theory while integrating the approach from international accounting classification. It puts forward the viewpoint that, in order to comprehend the coexistence of diversified acceptance levels of IFRS, it is necessary to understand the dynamics of the institutional variables that underlie the responses deployed by accounting standard-setters when deciding whether a set of exogenously developed accounting standards can really fit into their domestic institutional settings.The research relies on extensive archival documents. The findings show that the factors influencing China's current convergence status with the IFRS are multifaceted, fluid, and interrelated. The Chinese accounting standard-setters' reaction to the pressure of international accounting harmonization is a strategic response that follows China's national ideology. Furthermore, IFRS convergence in the case of China reflects a cooperation and mutual dependence between the external institutional norm and the adopting organization, rather than a one-sided pressure. The Chinese experience also reveals that the economic incentives embedded in the technical attributes of the IFRS contributed to IFRS acceptance in China.
Book Synopsis International Group Accounting by : S. J. Gray
Download or read book International Group Accounting written by S. J. Gray and published by . This book was released on 1988 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Financial Reporting Standards by : David Alexander
Download or read book International Financial Reporting Standards written by David Alexander and published by . This book was released on 2008-05-20 with total page 2016 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS), and the possibility of global accounting harmonization, have recently gained enormously in importance, both practically and from an academic and research perspective. Since 2005, European and Australian listed enterprises are required to use IFRS for Consolidated Financial Statements. Other countries - from New Zealand to China - are actively moving towards these standards. And now, the IFRS Board and the American Regulatory System are publicly committed to a convergence programme. This major work, edited by two leading experts in the field, is a timely appraisal of academic and regulatory work in relation to this whole process. These important volumes bring together – otherwise inaccessible – early material which is vital to the understanding of the historical perspective, both in terms of the current situation and of future developments. International Financial Reporting Standards provides a broad overview, in addition to detailed coverage, of this important and fascinating topic, including a discussion of the processes of change and developments which have led from a widely disparate starting position to the current situation. The four volumes are fully indexed and each includes an informative, contextual introduction by the editors.
