Accounting Standards Setting In Ec Member States

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Handbook of Research on Social and Economic Development in the European Union

Author : Bayar, Yilmaz
Publisher : IGI Global
ISBN 13 : 1799811905
Total Pages : 614 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Handbook of Research on Social and Economic Development in the European Union by : Bayar, Yilmaz

Download or read book Handbook of Research on Social and Economic Development in the European Union written by Bayar, Yilmaz and published by IGI Global. This book was released on 2019-11-29 with total page 614 pages. Available in PDF, EPUB and Kindle. Book excerpt: The EU has experienced serious economic and political crises such as the sovereign debt crisis and Brexit in the past few years. However, despite these issues, the EU has implemented considerable institutional, fiscal, and collective improvements during the unification process to continue as a significant actor in the global economy. The Handbook of Research on Social and Economic Development in the European Union provides a multidisciplinary evaluation of the institutional, economic, and social development of the European Union and makes inferences for the future dynamics and collaborations of the EU, the global economy, and other countries. Featuring coverage on a broad range of topics such as energy security, gender discrimination, and global economics, this book is ideally designed for government officials, policymakers, world leaders, politicians, diplomats, international relations officers, economists, business professionals, historians, market analysts, academicians, researchers, and students concerned about the multifaceted integration processes surrounding the EU.

The Regimes of European Integration

Author : Shawn Donnelly
Publisher : Oxford University Press
ISBN 13 : 0199579407
Total Pages : 284 pages
Book Rating : 4.1/5 (995 download)

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Book Synopsis The Regimes of European Integration by : Shawn Donnelly

Download or read book The Regimes of European Integration written by Shawn Donnelly and published by Oxford University Press. This book was released on 2010-07-08 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Regimes of European Integration shows why international regimes get built or not and whether national governments delegate to the international level. It contains case studies in economic and social regulation in Germany, the UK, and within the European Union.

Understanding Similarities & Differences Between Accrual & Cash Deficits

Author : United States. Government Accountability Office
Publisher : DIANE Publishing
ISBN 13 : 9781422311691
Total Pages : 46 pages
Book Rating : 4.3/5 (116 download)

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Book Synopsis Understanding Similarities & Differences Between Accrual & Cash Deficits by : United States. Government Accountability Office

Download or read book Understanding Similarities & Differences Between Accrual & Cash Deficits written by United States. Government Accountability Office and published by DIANE Publishing. This book was released on 2006 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The European Union and Global Financial Regulation

Author : Lucia Quaglia
Publisher : OUP Oxford
ISBN 13 : 0191512532
Total Pages : 241 pages
Book Rating : 4.1/5 (915 download)

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Book Synopsis The European Union and Global Financial Regulation by : Lucia Quaglia

Download or read book The European Union and Global Financial Regulation written by Lucia Quaglia and published by OUP Oxford. This book was released on 2014-06-26 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union and Global Financial Regulation examines the influence of the European Union (EU) in regulating global finance, addressing several inter-related questions. Why does the EU 'upload' international financial regulation in some cases, 'download' it in other cases, and 'cross-load' either actively or passively in other instances? Has this changed over time, especially after the third stage of Economic and Monetary Union and the completion of the single financial market, or after the global financial crisis? Under what conditions is the EU more or less likely to upload, download or cross load rules? Through which mechanisms does this take place? Overall, does the EU act as a pace setter in regulating global finance, or is it mainly a follower? Why? The key explanatory variable used in this research is the concept of 'regulatory capacity', applied to the EU and the US, distinguishing between 'strong' and 'weak' regulatory capacity. The influence of the EU in global financial regulation depends on the combinations of EU and US regulatory capacities. When EU regulatory capacity is weak and US regulatory capacity is strong, the US will mainly upload its domestic rules internationally and/or actively cross load them to the EU, whereas the EU will mainly download international rules. When the EU regulatory capacity is strong and US regulatory capacity is weak, the EU is able to upload its rules internationally and/or actively cross load them to third countries. When the EU and the US regulatory capacities are weak, private sector governance prevails. When the EU and US regulatory capacities are strong, both jurisdictions seek to upload and cross load their domestic rules.

The Economics and Politics of Accounting

Author : Christian Leuz
Publisher : Oxford University Press, USA
ISBN 13 : 9780199286782
Total Pages : 448 pages
Book Rating : 4.2/5 (867 download)

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Book Synopsis The Economics and Politics of Accounting by : Christian Leuz

Download or read book The Economics and Politics of Accounting written by Christian Leuz and published by Oxford University Press, USA. This book was released on 2005 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework. In this book, international scholars address a number of important questions about the role of accounting in society.

The European Banking Regulation Handbook, Volume I

Author : Christos V. Gortsos
Publisher : Springer Nature
ISBN 13 : 3031328590
Total Pages : 590 pages
Book Rating : 4.0/5 (313 download)

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Book Synopsis The European Banking Regulation Handbook, Volume I by : Christos V. Gortsos

Download or read book The European Banking Regulation Handbook, Volume I written by Christos V. Gortsos and published by Springer Nature. This book was released on 2023-06-10 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt: In two volumes, this book covers in a comprehensive, internally balanced, systematic and detailed way the field of European Union (EU) banking law and regulation. In three parts, Volume I offers a brief introduction to the role of banks in the contemporary financial system and the theory of banking regulation, a thorough analysis of international financial standards which are contained in the sources of public international banking law (and of public international financial law, in general), a detailed presentation of the gradual evolution and the sources of EU banking law, as well as a precise analysis of the law-making process and the key institutional aspects of this branch of EU economic law. The standards and rules adopted and the institutions created in the aftermath of the (2007-2009) global financial crisis and the subsequent euro area fiscal crisis, as well as during the current pandemic crisis are discussed, as appropriate. A detailed analysis of the substantive aspects of EU banking law will follow in Volume II

International Corporate Reporting

Author : Pauline Weetman
Publisher : Routledge
ISBN 13 : 0429774613
Total Pages : 447 pages
Book Rating : 4.4/5 (297 download)

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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 447 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.

SEC Docket

Author : United States. Securities and Exchange Commission
Publisher :
ISBN 13 :
Total Pages : 1498 pages
Book Rating : 4.3/5 (555 download)

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Book Synopsis SEC Docket by : United States. Securities and Exchange Commission

Download or read book SEC Docket written by United States. Securities and Exchange Commission and published by . This book was released on 2004 with total page 1498 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Worldwide Financial Reporting

Author : George J. Benston
Publisher : Oxford University Press
ISBN 13 : 0195305833
Total Pages : 333 pages
Book Rating : 4.1/5 (953 download)

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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 333 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.

Europe’s Place in Global Financial Governance after the Crisis

Author : Daniel Mügge
Publisher : Routledge
ISBN 13 : 1317621786
Total Pages : 161 pages
Book Rating : 4.3/5 (176 download)

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Book Synopsis Europe’s Place in Global Financial Governance after the Crisis by : Daniel Mügge

Download or read book Europe’s Place in Global Financial Governance after the Crisis written by Daniel Mügge and published by Routledge. This book was released on 2016-03-31 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the years leading up the global financial crisis, the European Union (EU) had emerged as a central actor in global financial governance, almost rivalling the United States in influence. While the USA and the EU continue to dominate financial rule setting in the post-crisis world, the context in which they do so has changed dramatically. Pre-crisis ideas about laissez-faire regulation have been discarded in favour of more interventionist ones. The G20 and the Financial Stability Board have been charged with stronger coordination of global efforts. At the same time, jurisdictions have re-emphasized the need "to get their own regulatory house in order" before committing to further global harmonization. And through banks failures and massive bail-outs, the financial sector – hitherto a driving force behind the cross-border integration of finance – has been reconfigured. This book asks a straightforward question: what have these and other key post-crisis trends in global finance done to the position that the European Union occupies in it? The contributions to this book analyse the link between financial governance in the European Union and on the global level from diverse theoretical angles, and they cover the main issues that will shape the future European role on the global regulatory stage. This book was published as a special issue of the Journal of European Public Policy.

Research Handbook on the European Union and International Organizations

Author : Ramses A. Wessel
Publisher : Edward Elgar Publishing
ISBN 13 : 1786438933
Total Pages : 715 pages
Book Rating : 4.7/5 (864 download)

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Book Synopsis Research Handbook on the European Union and International Organizations by : Ramses A. Wessel

Download or read book Research Handbook on the European Union and International Organizations written by Ramses A. Wessel and published by Edward Elgar Publishing. This book was released on with total page 715 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the years, the European Union has developed relationships with other international institutions, mainly as a result of its increasingly active role as a global actor and the transfer of competences from the Member States to the EU. This book presents a comprehensive and critical assessment of the EU’s engagement with other international institutions, examining both the EU’s representation and cooperation as well as the influence of these bodies on the development of EU law and policy.

The Law of Corporate Finance: General Principles and EU Law

Author : Petri Mäntysaari
Publisher : Springer Science & Business Media
ISBN 13 : 3642027504
Total Pages : 486 pages
Book Rating : 4.6/5 (42 download)

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Book Synopsis The Law of Corporate Finance: General Principles and EU Law by : Petri Mäntysaari

Download or read book The Law of Corporate Finance: General Principles and EU Law written by Petri Mäntysaari and published by Springer Science & Business Media. This book was released on 2009-11-11 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt: This three-volume book constitutes the first attempt to define corporate finance law as an independent field of law with its own principles and tools. The book also contains a unique theory of corporate governance with the firm as the most important principal.

ACCA Paper F7 - Financial Reporting (INT) Study Text

Author : BPP Learning Media
Publisher : BPP Learning Media
ISBN 13 : 0751775924
Total Pages : 465 pages
Book Rating : 4.7/5 (517 download)

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Book Synopsis ACCA Paper F7 - Financial Reporting (INT) Study Text by : BPP Learning Media

Download or read book ACCA Paper F7 - Financial Reporting (INT) Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2009-07-01 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. F7 is a demanding paper covering all the fundamentals of financial reporting. It has five main sections: 1. The conceptual framework of accounting 2. The regulatory framework 3. Preparation of financial statements which conform with IFRS 4. Preparation of consolidated financial statements 5. Analysis and interpretation of financial statementsF7 builds on knowledge from F3, or old paper 1.1. New topics introduced at this level are consolidated financial statements, construction contracts, financial instruments and leases.International is now the ACCA main stream. We also provide materials for the F7 UK variant. This study text has been reviewed by the examiner and concentrates on the key areas of the syllabus, taking into account the examiner's guidance on how topics will be examined. The text has a step-by-step approach to producing consolidated financial statements and lots of exercises which allow you to practise the workings. We guide you through the more problematic topics which can be brought into the preparation of single company financial statements, and encourage you to develop the critical awareness of problems in financial reporting which the examiner expects to see demonstrated at this level.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.

Postgraduate Diploma in Accounting (master's level) - City of London College of Economics - 12 months - 100% online / self-paced

Author : City of London College of Economics
Publisher : City of London College of Economics
ISBN 13 :
Total Pages : 2837 pages
Book Rating : 4./5 ( download)

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Book Synopsis Postgraduate Diploma in Accounting (master's level) - City of London College of Economics - 12 months - 100% online / self-paced by : City of London College of Economics

Download or read book Postgraduate Diploma in Accounting (master's level) - City of London College of Economics - 12 months - 100% online / self-paced written by City of London College of Economics and published by City of London College of Economics. This book was released on with total page 2837 pages. Available in PDF, EPUB and Kindle. Book excerpt: Overview In this diploma course you will deal with all kinds of Financial Accounting and General Topics to become a successful Accountant at master’s level. Content - Financial Accounting Regulations and Organizations - The Framework of Financial Accounting Concepts and Standards - Securities and Exchange Commission Reporting Requirements - Introduction to Internal Control Assessment and Reporting - Public Company Accounting Oversight Board - Earnings Management - Forgetting Our Duties to the Users of Financial Reports: The Lesson of Enron - Management Discussion and Analysis - Global Accounting and Auditing - Financial Statements: Form and Content - Income Statement Presentation and Earnings per Share - Accounting for Business Combinations - Consolidation, Translation, and the Equity Method - Statement of Cash Flows - Interim Financial Statements - Analyzing Financial Statements - And much more Duration 12 months Assessment The assessment will take place on the basis of one assignment at the end of the course. Tell us when you feel ready to take the exam and we’ll send you the assignment questions. Study material The study material will be provided in separate files by email / download link.

Global Governance in Accounting

Author : J. Zimmermann
Publisher : Springer
ISBN 13 : 0230582869
Total Pages : 260 pages
Book Rating : 4.2/5 (35 download)

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Book Synopsis Global Governance in Accounting by : J. Zimmermann

Download or read book Global Governance in Accounting written by J. Zimmermann and published by Springer. This book was released on 2008-05-29 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes a look at the world of accounting and examines business's relationship with the state. It compares the accounting regulations in Germany, the UK and the US to provide evidence that privatization and convergence must be used with caution, at least in the world of accounting.

Europe in Figures

Author : Statistical Office of the European Communities Staff
Publisher :
ISBN 13 : 9789279220852
Total Pages : 0 pages
Book Rating : 4.2/5 (28 download)

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Book Synopsis Europe in Figures by : Statistical Office of the European Communities Staff

Download or read book Europe in Figures written by Statistical Office of the European Communities Staff and published by . This book was released on 2013-04 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Europe in Figures' is for and about Europeans. This edition provides a wealth of harmonised and comparable data on the European Union, the Euro zone and the EU member states, with additional statistics for major non-European countries.

Accounting Reform in Central and Eastern Europe

Author : Centre for Co-operation with European Economies in Transition
Publisher : Organisation for Economic Co-operation andDevelopment
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Accounting Reform in Central and Eastern Europe by : Centre for Co-operation with European Economies in Transition

Download or read book Accounting Reform in Central and Eastern Europe written by Centre for Co-operation with European Economies in Transition and published by Organisation for Economic Co-operation andDevelopment. This book was released on 1991 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: