Harmonization of Accounting Standards

Download Harmonization of Accounting Standards PDF Online Free

Author :
Publisher : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Harmonization of Accounting Standards by : Organisation for Economic Co-operation and Development

Download or read book Harmonization of Accounting Standards written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre. This book was released on 1986 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ...

Public Sector Accounting and Auditing in Europe

Download Public Sector Accounting and Auditing in Europe PDF Online Free

Author :
Publisher : Springer
ISBN 13 : 1137461349
Total Pages : 443 pages
Book Rating : 4.1/5 (374 download)

DOWNLOAD NOW!


Book Synopsis Public Sector Accounting and Auditing in Europe by : I. Brusca

Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Springer. This book was released on 2016-02-03 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).

Accounting and Corporate Reporting

Download Accounting and Corporate Reporting PDF Online Free

Author :
Publisher : BoD – Books on Demand
ISBN 13 : 953513549X
Total Pages : 342 pages
Book Rating : 4.5/5 (351 download)

DOWNLOAD NOW!


Book Synopsis Accounting and Corporate Reporting by : Soner Gokten

Download or read book Accounting and Corporate Reporting written by Soner Gokten and published by BoD – Books on Demand. This book was released on 2017-09-20 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

Accountability, Ethics and Sustainability of Organizations

Download Accountability, Ethics and Sustainability of Organizations PDF Online Free

Author :
Publisher : Springer Nature
ISBN 13 : 3030311937
Total Pages : 201 pages
Book Rating : 4.0/5 (33 download)

DOWNLOAD NOW!


Book Synopsis Accountability, Ethics and Sustainability of Organizations by : Sandro Brunelli

Download or read book Accountability, Ethics and Sustainability of Organizations written by Sandro Brunelli and published by Springer Nature. This book was released on 2019-11-22 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations. Against this backdrop, the authors contribute to the debate over the firm’s primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world.

International Accounting Harmonization

Download International Accounting Harmonization PDF Online Free

Author :
Publisher : Springer
ISBN 13 : 1137374349
Total Pages : 224 pages
Book Rating : 4.1/5 (373 download)

DOWNLOAD NOW!


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 224 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.

Issues in Public Sector Accounting

Download Issues in Public Sector Accounting PDF Online Free

Author :
Publisher : Philip Allan
ISBN 13 :
Total Pages : 266 pages
Book Rating : 4.:/5 (42 download)

DOWNLOAD NOW!


Book Synopsis Issues in Public Sector Accounting by : Anthony G. Hopwood

Download or read book Issues in Public Sector Accounting written by Anthony G. Hopwood and published by Philip Allan. This book was released on 1984 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Public Administration in Europe

Download Public Administration in Europe PDF Online Free

Author :
Publisher : Springer
ISBN 13 : 3319928562
Total Pages : 402 pages
Book Rating : 4.3/5 (199 download)

DOWNLOAD NOW!


Book Synopsis Public Administration in Europe by : Edoardo Ongaro

Download or read book Public Administration in Europe written by Edoardo Ongaro and published by Springer. This book was released on 2018-08-17 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers the ways in which public administration (PA) has been studied in Europe over the last forty years, and examines in particular the contribution of EGPA, the European Group for Public Administration, both to the growth of a truly pan-European PA, and to the future of PA in Europe. The book provides a lively reflection on the state of the art of PA both over the past forty years and over the next forty years. It reflects on the consolidation and institutionalisation of EGPA as the European community for the study of PA in Europe, and demonstrates the need for such a regional group for PA in Europe, as well as for regional groups for the study of PA in other parts of the world. The book also demonstrates the functional, cultural and institutional reasons that underpin the significance of a regional group for researching and studying PA at an ‘intermediate level of governance’ between the national and the global levels. The book provides rich insights about the state of the art of PA in Europe from the leading public administration scholars.

Financial Reporting and Global Capital Markets

Download Financial Reporting and Global Capital Markets PDF Online Free

Author :
Publisher : OUP Oxford
ISBN 13 : 0199296294
Total Pages : 702 pages
Book Rating : 4.1/5 (992 download)

DOWNLOAD NOW!


Book Synopsis Financial Reporting and Global Capital Markets by : Kees Camfferman

Download or read book Financial Reporting and Global Capital Markets written by Kees Camfferman and published by OUP Oxford. This book was released on 2007-03-08 with total page 702 pages. Available in PDF, EPUB and Kindle. Book excerpt: A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries.

European public sector accounting

Download European public sector accounting PDF Online Free

Author :
Publisher : Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN 13 : 9892618564
Total Pages : 440 pages
Book Rating : 4.8/5 (926 download)

DOWNLOAD NOW!


Book Synopsis European public sector accounting by : Peter C. Lorson

Download or read book European public sector accounting written by Peter C. Lorson and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on 2019 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting.

Research in Accounting Regulation

Download Research in Accounting Regulation PDF Online Free

Author :
Publisher : Elsevier
ISBN 13 : 0080462812
Total Pages : 378 pages
Book Rating : 4.0/5 (84 download)

DOWNLOAD NOW!


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 2006-01-27 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including: 1. self regulatory activities 2. case law and litigation 3. legislation and government regulation 4. the economics of regulation of markets, and disclosure, including modeling 5. matters involving the structure of education, licensing, and accreditation The editors encourage submission of original empirical, behavioral or applied research manuscripts which consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach

Download Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach PDF Online Free

Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041167463
Total Pages : 437 pages
Book Rating : 4.0/5 (411 download)

DOWNLOAD NOW!


Book Synopsis Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach by : Mario Grandinetti

Download or read book Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach written by Mario Grandinetti and published by Kluwer Law International B.V.. This book was released on 2016-06-17 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.

International harmonization of accounting

Download International harmonization of accounting PDF Online Free

Author :
Publisher : GRIN Verlag
ISBN 13 : 3656078238
Total Pages : 43 pages
Book Rating : 4.6/5 (56 download)

DOWNLOAD NOW!


Book Synopsis International harmonization of accounting by : Christian Höchemer

Download or read book International harmonization of accounting written by Christian Höchemer and published by GRIN Verlag. This book was released on 2011-12-07 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (undergraduate) from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of Applied Sciences Regensburg (Betriebswirtschaft), course: Internationale Rechnungslegung (International Accounting), language: English, abstract: Globalization continues, even in international reporting. There are many efforts for an international harmonization of financial reporting, even at capital markets of the United States of America. The globalization requires transparent accounting and reporting standards for an efficient market transfer of goods and services. And there has been still reached nearly a harmonization of consolidated financial statements of capital market oriented companies through IFRS. But does also German small and mediumsize enterprises (SMEs) require the same harmonization for its daily business or does there are more drawbacks as advantages for them?

The Future of Harmonisation of Accounting Standards Within the European Communities

Download The Future of Harmonisation of Accounting Standards Within the European Communities PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 140 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis The Future of Harmonisation of Accounting Standards Within the European Communities by : Commission of the European Communities

Download or read book The Future of Harmonisation of Accounting Standards Within the European Communities written by Commission of the European Communities and published by . This book was released on 1990 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conferencia sobre la armonización de la normativa contable con la representación de ministros de los países miembros y organizaciones de usuarios y auditores de contabilidad donde se analizó la situación actual producida por la aplicación de la 4a Directiva en la legislación nacional con el fin de identificar los problemas que se deben solucionar.

European Economic and Business Law

Download European Economic and Business Law PDF Online Free

Author :
Publisher : Walter de Gruyter
ISBN 13 : 3110908891
Total Pages : 397 pages
Book Rating : 4.1/5 (19 download)

DOWNLOAD NOW!


Book Synopsis European Economic and Business Law by : Richard M. Buxbaum

Download or read book European Economic and Business Law written by Richard M. Buxbaum and published by Walter de Gruyter. This book was released on 2011-08-30 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt:

IFRS for SMEs in the European Union (EU)

Download IFRS for SMEs in the European Union (EU) PDF Online Free

Author :
Publisher : GRIN Verlag
ISBN 13 : 365665655X
Total Pages : 22 pages
Book Rating : 4.6/5 (566 download)

DOWNLOAD NOW!


Book Synopsis IFRS for SMEs in the European Union (EU) by : David Grünbaum

Download or read book IFRS for SMEs in the European Union (EU) written by David Grünbaum and published by GRIN Verlag. This book was released on 2014-05-19 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2013 in the subject Business economics - Accounting and Taxes, grade: 1,3, European University Viadrina Frankfurt (Oder), course: Accounting in Europe, language: English, abstract: Analysis of the prospects of the implementatition of a generally accepted financial reporting standard (IFRS for SMEs) in the European Union.

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

Download Handbook of Research on Social and Economic Development in the European Union PDF Online Free

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

DOWNLOAD NOW!


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.

Understanding Similarities & Differences Between Accrual & Cash Deficits

Download Understanding Similarities & Differences Between Accrual & Cash Deficits PDF Online Free

Author :
Publisher : DIANE Publishing
ISBN 13 : 9781422311691
Total Pages : 46 pages
Book Rating : 4.3/5 (116 download)

DOWNLOAD NOW!


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: