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Development Of International Accounting Standards An Analysis Of Power And Policy Making
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Book Synopsis Research in Accounting Regulation by : Gary Previts
Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2008-04-09 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research in Accounting Regulation
Book Synopsis Accounting and Regulation by : Roberto Di Pietra
Download or read book Accounting and Regulation written by Roberto Di Pietra and published by Springer Science & Business Media. This book was released on 2013-11-05 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.
Book Synopsis The FASB Conceptual Framework Project, 1973-1985 by : Pelham Gore
Download or read book The FASB Conceptual Framework Project, 1973-1985 written by Pelham Gore and published by Manchester University Press. This book was released on 1992 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work investigates why the Financial Accounting Standards Board's Conceptual Framework Project (1973-1985), which sought to set down financial reporting standards for accounting, attracted so much criticism. The author suggests that a CF is expected to bear too heavy a load, but that it cannot furnish the answer to all financial accounting ills. He believes that the best contribution that a CF can offer is that it can provide a focus to the debate that leads to a new financial reporting standard.
Book Synopsis The Role of the State and Accounting Transparency by : Mohammad Nurunnabi
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 242 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.
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 OUP Oxford. This book was released on 2005-09-15 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and the role of accountants has permeated the modern societies. 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, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
Book Synopsis Dissertation Abstracts International by :
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2003 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Contemporary Issues in Accounting Regulation by : Stuart McLeay
Download or read book Contemporary Issues in Accounting Regulation written by Stuart McLeay and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
Book Synopsis Conference Proceedings by : Dr Sheetal Sharma & Dr Shruti Singh
Download or read book Conference Proceedings written by Dr Sheetal Sharma & Dr Shruti Singh and published by Sankalp Publication. This book was released on with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Conference on Emerging Socio-cultural and Political Issues: India and Europe is organised by Amity Institute of Social Sciences, Amity University, Noida, Uttar Pradesh in collaboration with Jean Monnet Module and Centre for European Studies, Jawaharlal Nehru University on May 24-25, 2021.The aim of the conference is to develop an understanding of the dynamics of social change and Development taking place in European and Indian society. Both India and Europe are taking firm strides towards cooperation and development specially in the post- pandemic era. In this context the conference aims in developing on working new path for structuring and building new vision and ideas for strong partnership between the two. The main objective of the Conference is to deliver new understanding of various issues ranging from society, culture, politics and environment. It shall look into these issues from a different prism in the post pandemic era.
Book Synopsis The Routledge Companion to Accounting History by : John Richard Edwards
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2020-04-15 with total page 814 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.
Book Synopsis Advances in International Accounting by : J. Timothy Sale
Download or read book Advances in International Accounting written by J. Timothy Sale and published by Elsevier. This book was released on 2002-09-03 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a refereed, academic research annual that is devoted to publishing articles about advancements of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations as well as their effect on the education of professional accountants worldwide.
Book Synopsis From the Companies Act of 1929 to the Companies Act of 1948 (RLE: Accounting) by : Paul Bircher
Download or read book From the Companies Act of 1929 to the Companies Act of 1948 (RLE: Accounting) written by Paul Bircher and published by Routledge. This book was released on 2013-12-04 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a substantial stride forward in generally accepted accounting standards. Until the publication of this book the explanation of the changes in CA48 was one that had remained relatively unexplored. This book examines the historical process which brought these regulatory changes about.
Book Synopsis Aiming for Global Accounting Standards by : Kees Camfferman
Download or read book Aiming for Global Accounting Standards written by Kees Camfferman and published by Oxford University Press, USA. This book was released on 2015 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.
Book Synopsis Raimo Väyrynen: A Pioneer in International Relations, Scholarship and Policy-Making by : Raimo Väyrynen
Download or read book Raimo Väyrynen: A Pioneer in International Relations, Scholarship and Policy-Making written by Raimo Väyrynen and published by Springer Nature. This book was released on 2023-01-03 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a broad overview of Professor Raimo Väyrynen’s academic work, his role in international research organizations, and his contributions to policy debates. It offers an interesting review of important political issues during the time span of half a century, from disarmament in Europe to the changing relationship between state sovereignty and transnational forces. Väyrynen has dealt with the changing agenda of peace and international relations, security and the arms race, and the world economy. This book provides comprehensive analyses of the regional and systemic structure of international relations, with the emphasis on conflicts and warfare between nations. It argues that while states, even smaller ones, still matter, transnational issues are increasingly important. Taking a historical perspective, the articles suggest that large-scale violence and arms races have been recurrent and cyclical phenomena in international relations. These events reflect the deep-seated inequalities in the political and economic systems which, moreover, vary considerably between regions. The publication is important reading for any researcher as well as students, policy-makers and the science-oriented public at large. • Traces the changing agenda of international relations from disarmament and the world economy to the changing relationship between state sovereignty and transnational forces. • Provides analyses of the regional and systemic structure in international relations, with the emphasis on conflicts and warfare. • Argues that large-scale violence and the arms race have been recurrent and cyclical phenomena in international relations. • Reviews important political issues from peace and conflict in Europe to the changing power relationship in the world.
Book Synopsis Improving Business Reporting by : Giovanni Frattini
Download or read book Improving Business Reporting written by Giovanni Frattini and published by Giuffrè Editore. This book was released on 2007 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis IAS EXAM PLANNER & UPSC SYLLABUS PDF by : Editorial Board
Download or read book IAS EXAM PLANNER & UPSC SYLLABUS PDF written by Editorial Board and published by IAS EXAM PORTAL. This book was released on with total page 175 pages. Available in PDF, EPUB and Kindle. Book excerpt: IAS Planner - Civil Services Examination planner is a comprehensive book for candidates preparing for the Civil Services Examinations conducted by UPSC. The book provides detailed information on the complete exam syllabus. This book will help the students plan their studies better for the examination. This book is essential for students aspiring to work for the Indian Administrative Services(IAS). Tags: UPSC, IAS, IPS, IFS, CSAT, Civil Services, UPSC PORTAL, Civil Seva, Union Public Service Commission.
Book Synopsis Power, Interdependence, and Nonstate Actors in World Politics by : Helen V. Milner
Download or read book Power, Interdependence, and Nonstate Actors in World Politics written by Helen V. Milner and published by Princeton University Press. This book was released on 2009-05-10 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores topics that include the uneven role of peacekeepers in civil wars, the success of human rights treaties in promoting women's rights, the disproportionate power of developing countries in international environmental policy negotiations, and the prospects for Asian regional cooperation.
Book Synopsis Research in Accounting in Emerging Economies by : Shahzad Uddin
Download or read book Research in Accounting in Emerging Economies written by Shahzad Uddin and published by Emerald Group Publishing. This book was released on 2010-12-02 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.