El proceso de armonización contable en la Unión Europea

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Publisher :
ISBN 13 :
Total Pages : 14 pages
Book Rating : 4.:/5 (95 download)

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Book Synopsis El proceso de armonización contable en la Unión Europea by : Deyanira Suarez

Download or read book El proceso de armonización contable en la Unión Europea written by Deyanira Suarez and published by . This book was released on 2000 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Contabilidad comparada en la Unión Europea

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Publisher :
ISBN 13 : 9788489006195
Total Pages : 430 pages
Book Rating : 4.0/5 (61 download)

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Book Synopsis Contabilidad comparada en la Unión Europea by : Jesús Martínez Guillén

Download or read book Contabilidad comparada en la Unión Europea written by Jesús Martínez Guillén and published by . This book was released on 1996 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: La armonización contable comunitaria; Antecedentes históricos de los sistemas contables europeos antes de la IV directiva; La IV directiva CEE.

International Classification of Financial Reporting

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Publisher : Routledge Studies in Accountin
ISBN 13 : 9780415736930
Total Pages : 0 pages
Book Rating : 4.7/5 (369 download)

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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 Studies in Accountin. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growing integration of the international economy, the need for established systems of classification in financial reporting becomes ever more important. Chris Nobes asks whether classification is possible, or even useful, and offers a critical analysis of the current attempts to discern an order in the variety of accounting practices. Revised and updated to reflect the post-IFRS era, this book will be of interest to academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.

The Darkening Glass

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Publisher :
ISBN 13 : 9781904574750
Total Pages : 65 pages
Book Rating : 4.5/5 (747 download)

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Book Synopsis The Darkening Glass by : Rachel Francis Baskerville

Download or read book The Darkening Glass written by Rachel Francis Baskerville and published by . This book was released on 2011 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt: A single global accounting language surely must be the aim of the accounting profession in its bid to support the global economy and markets. However, there are a number of practical and political issues which may hinder this process. This report addresses one of these issues - that of translation. This report takes a European perspective: to identify specific issues which arise in the translation of accounting terminology; to explore the implications of these issues; and to make recommendations for stakeholders in IFRS adoption and translation. The authors find that although translation is possible, direct equivalence cannot be achieved. Translation problems can arise because of differences in accounting systems and language structures. Problems are likely to differ between different language families. A major problem is that meanings between different languages do not exactly overlap. These findings give rise to six policy implications for consideration by the profession.

The Integrated Reporting Movement

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Publisher : John Wiley & Sons
ISBN 13 : 1118993748
Total Pages : 336 pages
Book Rating : 4.1/5 (189 download)

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Book Synopsis The Integrated Reporting Movement by : Robert G. Eccles

Download or read book The Integrated Reporting Movement written by Robert G. Eccles and published by John Wiley & Sons. This book was released on 2014-10-20 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors' "Statement of Significant Audiences and Materiality" and a "Sustainable Value Matrix" tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.

Conference on the Basque Enterprise faced with the future

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Publisher :
ISBN 13 :
Total Pages : 298 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Conference on the Basque Enterprise faced with the future by :

Download or read book Conference on the Basque Enterprise faced with the future written by and published by . This book was released on 1988 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A New roadmap for the Man and the Biosphere (MAB) Programme and its World Network of Biosphere Reserves

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Publisher : UNESCO Publishing
ISBN 13 : 9231002066
Total Pages : 53 pages
Book Rating : 4.2/5 (31 download)

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Book Synopsis A New roadmap for the Man and the Biosphere (MAB) Programme and its World Network of Biosphere Reserves by : UNESCO

Download or read book A New roadmap for the Man and the Biosphere (MAB) Programme and its World Network of Biosphere Reserves written by UNESCO and published by UNESCO Publishing. This book was released on 2017-03-20 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting Regulation & Business Reporting in Spain

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Publisher :
ISBN 13 : 9788416286683
Total Pages : 55 pages
Book Rating : 4.2/5 (866 download)

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Book Synopsis Accounting Regulation & Business Reporting in Spain by : José Luis Ucieda Blanco

Download or read book Accounting Regulation & Business Reporting in Spain written by José Luis Ucieda Blanco and published by . This book was released on 2020 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Places of Inquiry

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Publisher : Univ of California Press
ISBN 13 : 0520915100
Total Pages : 277 pages
Book Rating : 4.5/5 (29 download)

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Book Synopsis Places of Inquiry by : Burton R. Clark

Download or read book Places of Inquiry written by Burton R. Clark and published by Univ of California Press. This book was released on 2023-12-22 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: A distinguished work by one of America's leading scholars of higher education, Places of Inquiry explores one of the major issues in university education today: the relationship among research, teaching, and study. Based on cross-national research on the university systems of Germany, Britain, France, the United States, and Japan—which was first reported in the edited volume The Research Foundations of Graduate Education (California, 1993)—this book offers in-depth comparative analysis and draws provocative conclusions about the future of the research-teaching-study nexus. With characteristic clarity and vision, Burton R. Clark identifies the main features and limitations of each national system: governmental and industrial dominance in Japan, for example, and England's collegiate form of university. He examines the forces drawing research, teaching, and study apart and those binding them together. Highlighting the fruitful integration of teaching and research in the American graduate school, Clark decries the widely held view that these are antithetical activities. Rather, he demonstrates that research provides a rich basis for instruction and learning. Universities, he maintains, are places of inquiry, and the future lies with institutions firmly grounded in this belief.

Improving Science Education

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Publisher : McGraw-Hill Education (UK)
ISBN 13 : 033520645X
Total Pages : 382 pages
Book Rating : 4.3/5 (352 download)

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Book Synopsis Improving Science Education by : Millar, John

Download or read book Improving Science Education written by Millar, John and published by McGraw-Hill Education (UK). This book was released on 2000-12-01 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes stock of where we are in science education research, and considers where we ought now to be going. It explores how and whether the research effort in science education has contributed to improvements in the practice of teaching science and the science curriculum. It contains contributions from an international group of science educators. Each chapter explores a specific area of research in science education, considering why this research is worth doing, and its potential for development. Together they look candidly at important general issues such as the impact of research on classroom practice and the development of science education as a progressive field of research. The book was produced in celebration of the work of the late Rosalind Driver. All the principal contributors to the book had professional links with her, and the three sections of the book focus on issues that were of central importance in her work: research on teaching and learning in science; the role of science within the school curriculum and the nature of the science education we ought to be providing for young people; and the achievements of, and future agenda for, research in science education.

Economics of Household Production

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Publisher : Hassell Street Press
ISBN 13 : 9781014218865
Total Pages : 424 pages
Book Rating : 4.2/5 (188 download)

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Book Synopsis Economics of Household Production by : Margaret G Reid

Download or read book Economics of Household Production written by Margaret G Reid and published by Hassell Street Press. This book was released on 2021-09-09 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Memoria del Segundo Congreso Internacional de Auditoría Integral, Ciudad de Buenos Aires, 5, 6 y 7 de junio de 1995

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Publisher : Congreso
ISBN 13 :
Total Pages : 730 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis Memoria del Segundo Congreso Internacional de Auditoría Integral, Ciudad de Buenos Aires, 5, 6 y 7 de junio de 1995 by :

Download or read book Memoria del Segundo Congreso Internacional de Auditoría Integral, Ciudad de Buenos Aires, 5, 6 y 7 de junio de 1995 written by and published by Congreso. This book was released on 1996 with total page 730 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Manual on government deficit and debt : implementation of ESA95

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Publisher :
ISBN 13 : 9789279138355
Total Pages : 360 pages
Book Rating : 4.1/5 (383 download)

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Book Synopsis Manual on government deficit and debt : implementation of ESA95 by :

Download or read book Manual on government deficit and debt : implementation of ESA95 written by and published by . This book was released on 2010 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: ESA 95 is the conceptual reference framework, which is legally binding the EU. The aim of the manual is to aid its application for calculation the government deficit and debt. It provides the appropriate answers to most of the statistical and accounting problems posed in the EU in the last years. Result of a collective work of reflection, conceptual and textual elaboration made by a group of experts, coordinated by Eurostat, representing EU Member States, the Commission and the European Central Bank. It was discussed and improved by the working parties on national and financial accounts.

The Routledge Companion to Financial Accounting Theory

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Publisher : Routledge
ISBN 13 : 1135107254
Total Pages : 791 pages
Book Rating : 4.1/5 (351 download)

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Book Synopsis The Routledge Companion to Financial Accounting Theory by : Stewart Jones

Download or read book The Routledge Companion to Financial Accounting Theory written by Stewart Jones and published by Routledge. This book was released on 2015-05-22 with total page 791 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

Latin American Economic Outlook 2019 Development in Transition

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Publisher : OECD Publishing
ISBN 13 : 9264313761
Total Pages : 234 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Latin American Economic Outlook 2019 Development in Transition by : OECD

Download or read book Latin American Economic Outlook 2019 Development in Transition written by OECD and published by OECD Publishing. This book was released on 2019-09-27 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Latin American Economic Outlook 2019: Development in Transition (LEO 2019) presents a fresh analytical approach in the region. It assesses four development traps relating to productivity, social vulnerability, institutions and the environment.

The Extent of Poverty in Latin America

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Publisher :
ISBN 13 :
Total Pages : 126 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis The Extent of Poverty in Latin America by : Oscar Altimir

Download or read book The Extent of Poverty in Latin America written by Oscar Altimir and published by . This book was released on 1982 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work originated in a research project for the measurement and analysis of income distribution in the Latin American countries, undertaken jointly by the Economic Commission for Latin America and the World Bank. The present paper presents estimates of the extent of absolute poverty for ten Latin American countries and for the region as a whole in the 1970s, on the basis of available household surveys and population censuses. They are based on country-specific poverty lines representing minimum acceptable levels of private consumption, drawn according to a food-based method. Such poverty lines - ranging from 150 to 250 dollars of annual household consumption per capita - express a normative definition of the absolute dimensions of poverty, partly based on expert appraisals and partly reflecting the actual behavior of low income households facing the life style projected by Latin American development. According to these estimates, 40 percent of Latin American households were poor at the beginning of the 1970s, the incidence of poverty being 26 percent in urban areas and 60 percent in rural areas. Urban poverty extended to more than one-third of urban households in some countries (Brazil, Colombia, Honduras) while affecting between 20 and 30 percent in others (Peru, Mexico, Venezuela), about 15 percent in Costa Rica and Chile and less than 10 percent in Argentina and Uruguay. The extent of poverty in rural areas would not be less than 20 percent in any case and would reach more than 60 percent in some countries. The corresponding poverty gaps were also estimated; in terms of total household income, they may represent manageable proportions (around 2-3 percent) in the better-off countries, but are in the 4-8 percent range in the bigger countries of the region and reach as much as 12 percent in Peru and 17 percent in Honduras.

Organization Descriptions and Cross-references

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Publisher : De Gruyter Saur
ISBN 13 : 9783110230314
Total Pages : 1464 pages
Book Rating : 4.2/5 (33 download)

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Book Synopsis Organization Descriptions and Cross-references by : Union of International Associations Staff

Download or read book Organization Descriptions and Cross-references written by Union of International Associations Staff and published by De Gruyter Saur. This book was released on 2010-08-13 with total page 1464 pages. Available in PDF, EPUB and Kindle. Book excerpt: Yearbook of International Organizations is the most comprehensive reference resource and provides current details of international non-governmental (NGO) and intergovernmental organizations (IGO). Collected and documented by the Union of International Associations (UIA), detailed information on international organizations worldwide can be found here. Besides historical and organizational information, details on activities, events or publications, contact details, biographies of the leading individuals as well as the presentation of networks of organizations are included.