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Author : Catherine Ballo
Publisher :
ISBN 13 :
Total Pages : 70 pages
Book Rating : 4.:/5 (19 download)
Download or read book Non-english Speaking Developed Countries and International Accounting Standards written by Catherine Ballo and published by . This book was released on 2002 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Timothy Doupnik
Publisher : McGraw Hill
ISBN 13 : 0077171993
Total Pages : 802 pages
Book Rating : 4.0/5 (771 download)
Download or read book Ebook: International Accounting written by Timothy Doupnik and published by McGraw Hill. This book was released on 2014-10-16 with total page 802 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fourth Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS). The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.
Author : Navneet Singh
Publisher : Navneet Singh
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4./5 ( download)
Download or read book International Financial Reporting Standards - English written by Navneet Singh and published by Navneet Singh. This book was released on with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS) are a set of accounting standards developed and maintained by the International Accounting Standards Board (IASB). They are designed to provide a common global language for financial reporting, ensuring that financial statements are comparable, transparent, and reliable across different jurisdictions and industries. Here's an overview of IFRS: Objective: The primary objective of IFRS is to provide a framework for the preparation and presentation of financial statements that provide useful information to users for making economic decisions. IFRS aims to enhance transparency, comparability, and reliability in financial reporting. Applicability: IFRS is used by many countries around the world as the basis for preparing financial statements of public companies. While some countries have adopted IFRS as their national accounting standards, others have converged their local standards with IFRS or permit the use of IFRS for listed companies. Additionally, multinational companies often use IFRS for their consolidated financial statements to ensure consistency across different jurisdictions. Principles-based Approach: IFRS adopts a principles-based approach to accounting standards, focusing on principles rather than detailed rules. This allows for flexibility in application and enables entities to provide relevant and reliable information that reflects the economic substance of transactions. Standard-setting Process: The IASB, an independent standard-setting body, is responsible for developing and issuing IFRS. The standard-setting process involves extensive consultation with stakeholders, including preparers, auditors, investors, regulators, and standard-setting bodies from different countries. The IASB also works closely with national standard-setters and accounting bodies to promote global convergence in financial reporting. Structure of IFRS: IFRS consists of a series of individual standards and interpretations, each addressing specific aspects of financial reporting. The main standards cover topics such as presentation of financial statements (IAS 1), revenue recognition (IFRS 15), leasing (IFRS 16), financial instruments (IFRS 9), and consolidation (IFRS 10). Additionally, there are interpretations (IFRIC) and framework documents that provide guidance on complex accounting issues. Continuous Development: IFRS is subject to continuous review and improvement to ensure its relevance and effectiveness in addressing emerging issues in financial reporting. The IASB regularly updates and issues new standards or amendments to existing standards in response to changes in business practices, economic environments, and regulatory requirements. Benefits of IFRS: The adoption of IFRS brings several benefits, including improved comparability of financial statements across jurisdictions, enhanced transparency and disclosure, increased investor confidence, and reduced costs for multinational companies operating in multiple jurisdictions. Overall, IFRS plays a crucial role in promoting high-quality financial reporting, facilitating global capital flows, and fostering economic growth and development by providing a common set of accounting standards that are recognized and accepted worldwide.
Author : Anthony G. Hopwood
Publisher :
ISBN 13 :
Total Pages : 248 pages
Book Rating : 4.:/5 (318 download)
Download or read book International Pressures for Accounting Change written by Anthony G. Hopwood and published by . This book was released on 1989 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : S. J. Gray
Publisher : Butterworth-Heinemann
ISBN 13 : 1483135683
Total Pages : 513 pages
Book Rating : 4.4/5 (831 download)
Download or read book International Accounting and Transnational Decisions written by S. J. Gray and published by Butterworth-Heinemann. This book was released on 2014-05-20 with total page 513 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.
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 : Stewart R. Clegg
Publisher : Walter de Gruyter
ISBN 13 : 3110865718
Total Pages : 453 pages
Book Rating : 4.1/5 (18 download)
Download or read book Capitalism in Contrasting Cultures written by Stewart R. Clegg and published by Walter de Gruyter. This book was released on 2010-10-06 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capitalism in Contrasting Cultures.
Author : M. H. B. Perera
Publisher :
ISBN 13 :
Total Pages : 141 pages
Book Rating : 4.:/5 (877 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 1990 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : William A. Barnett
Publisher : Emerald Group Publishing
ISBN 13 : 1789735793
Total Pages : 160 pages
Book Rating : 4.7/5 (897 download)
Download or read book Advanced Issues in the Economics of Emerging Markets written by William A. Barnett and published by Emerald Group Publishing. This book was released on 2020-06-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 27 of the International Symposia in Economic Theory and Econometrics series collects a range of unique and diverse chapters, each investigating different spheres of development in emerging markets with a specific focus on significant engines of growth and advancement in the Asia-Pacific economies.
Author : Joe Ben Hoyle
Publisher : McGraw Hill
ISBN 13 : 0077171888
Total Pages : 932 pages
Book Rating : 4.0/5 (771 download)
Download or read book Ebook: Advanced Accounting written by Joe Ben Hoyle and published by McGraw Hill. This book was released on 2014-10-16 with total page 932 pages. Available in PDF, EPUB and Kindle. Book excerpt: The approach used by Hoyle, Schaefer, and Doupnik in the new edition allows students to think critically about accounting, just as they will do while preparing for the CPA exam and in their future careers. With this text, students gain a well-balanced appreciation of the Accounting profession. As Hoyle 12e introduces them to the field’s many aspects, it often focuses on past controversies and present resolutions. The text continues to show the development of financial reporting as a product of intense and considered debate that continues today and into the future. The writing style of the eleven previous editions has been highly praised. Students easily comprehend chapter concepts because of the conversational tone used throughout the book. The authors have made every effort to ensure that the writing style remains engaging, lively, and consistent which has made this text the market leading text in the Advanced Accounting market. The 12th edition includes an increased integration of IFRS as well as updated accounting standards.
Author : Harry I. Wolk
Publisher : SAGE Publications
ISBN 13 : 1483375013
Total Pages : 673 pages
Book Rating : 4.4/5 (833 download)
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE Publications. This book was released on 2016-06-04 with total page 673 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
Author : Radhakrishna Narasimham
Publisher : Asian Development Bank
ISBN 13 : 9292547747
Total Pages : 201 pages
Book Rating : 4.2/5 (925 download)
Download or read book Enhancing Financial Disclosure Standards in Transitional Economies II written by Radhakrishna Narasimham and published by Asian Development Bank. This book was released on 2010-10-01 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public and private investors want timely, accurate financial information about institutions before investing. This requires adherence to internationally accepted financial disclosure standards. However, implementing these standards is a particular challenge for economies in transition from the Soviet-era central planning approach toward a market economy. The Asian Development Bank provided a technical assistance grant (TA 6505- REG) to build capacity to enhance financial disclosure standards in Armenia, Azerbaijan, and Georgia. The book is a compendium of the project's findings, activities, results, and recommendations. It discusses the rationale for the adoption of International Financial Reporting Standards and the enforcement of International Standards on Auditing by legal entities, and explores their use by small and medium-sized enterprises in the three countries. The book is a valuable guide to accountants, auditors, financial institutions, regulators, investors, governments, researchers, and others interested in financial disclosure practices and progress of these transitional nations.
Author : Ambrose Chege
Publisher : GRIN Verlag
ISBN 13 : 3668092540
Total Pages : 34 pages
Book Rating : 4.6/5 (68 download)
Download or read book International Accounting. Multinational Corporations and Accounting Diversities written by Ambrose Chege and published by GRIN Verlag. This book was released on 2015-11-23 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (undergraduate) from the year 2015 in the subject Economics - Finance, , language: English, abstract: Multinational Corporation is organizations that have its offices and different resources in no less than one nation other than its nation of origin. Such organizations have workplaces and/or manufacturing plants in diverse nations and as a rule have a brought together head office where they co-ordinate worldwide administration. There are more than 77,000 multinational organizations on the planet, and their 770,000 remote auxiliaries create roughly 10 percent of worldwide Gross Domestic Product (GDP). A lopsided number of multinational partnerships are headquartered in the triad: the United States, Japan, and the European Union. The biggest organizations on the planet are not as a matter of course the most multinational. Undoubtedly, numerous expansive organizations in the World have no outside operations. As per the United Nations, the two most multinational organizations on the planet in 1998 were Canadian and Irish. Notwithstanding setting up operations abroad, numerous organizations additionally cross-list their shares on stock trades outside of their nation of origin. There are various purposes behind doing this, including obtaining entrance to a bigger pool of capital.
Author : Henri Fortin
Publisher : World Bank Publications
ISBN 13 : 0821381113
Total Pages : 202 pages
Book Rating : 4.8/5 (213 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 202 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 : Stefan Bode
Publisher : GRIN Verlag
ISBN 13 : 3638623947
Total Pages : 30 pages
Book Rating : 4.6/5 (386 download)
Download or read book The problems of international auditing harmonisation written by Stefan Bode and published by GRIN Verlag. This book was released on 2007-03-10 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2007 in the subject Business economics - Revision, Auditing, grade: 1,0, University of Glamorgan, course: International Accounting & Auditing, language: English, abstract: This essay provides an analysis of the many hurdles in the process of truly harmonised international auditing standards. The method of analysis for this essay included a review of the current literature available in libraries and on the internet. The cultural barriers are regarded as the most difficult to overcome since they comprise of people’s behaviours as well as languages. Further, it is stated that the translation process is one of the major hurdles since words in different languages are not equivalent to the English ones. Moreover, cultural diversity may also cause a general resistance as the standards are dictated by big audit firms. Additionally, the IFAC is mainly influenced by the USA and the EU which might continue to cast a damning light on the ISA. Alternatively, the level of education and the lack of professional auditing bodies in some developing countries embody the social problems. The political hurdles contain the pride of sovereignty and the political system of countries. Additionally, governments are reluctant to abandon their right to prescribe the standards for professions. Furthermore, it will also be difficult to find a majority in the national parliaments because current national standard-setters or representatives from businesses might exert pressure on the members of parliament to reject ISA. On the other hand, differences in national legislation as well as in the legal system are the main part of legal obstacles. Nowadays, a marked distinction can be drawn between the common law which is predominant in Anglo-Saxon countries and the codified law which is applied in many European continental countries. Beyond this, differences in the effectiveness of countries legal structure and national regulations like auditors’ liability, accounting rules also adversely impair the harmonisation process. Lastly, the economic hurdles are characterised by different user orientation of financial statements and the stages of technological developments. Further, auditors in developed countries need other standards as their counterparts in developing countries due to the growth of e-commerce and e-business. Finally, it is concluded that truly harmonised standards may not be feasible because of the many differences between countries. It seems more important to achieve a minimum set of international auditing standards as unitary standards generate many benefits.
Author : Mohammad Nurunnabi
Publisher : Emerald Group Publishing
ISBN 13 : 1801174423
Total Pages : 276 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 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.
Author : Becker Professional Education
Publisher : Becker Professional Education Ltd
ISBN 13 : 1785664646
Total Pages : 736 pages
Book Rating : 4.7/5 (856 download)
Download or read book ACCA Approved - P7 Advanced Audit and Assurance (INT) (September 2017 to June 2018 exams) written by Becker Professional Education and published by Becker Professional Education Ltd. This book was released on 2017-04-15 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt: ACCA Approved and valid for exams from 01 Sept 2017 up to 30 June 2018 - Becker's P7 Advanced Audit and Assurance (INT) Study Text has been approved and quality assured by the ACCA's examining team.
