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Author : M. H. B. Perera
Publisher :
ISBN 13 :
Total Pages : 141 pages
Book Rating : 4.:/5 (236 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 1985* with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : M. H. B. Perera
Publisher :
ISBN 13 :
Total Pages : 141 pages
Book Rating : 4.:/5 (272 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 1992 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lee H. Radebaugh
Publisher : John Wiley & Sons
ISBN 13 : 0471652695
Total Pages : 520 pages
Book Rating : 4.4/5 (716 download)
Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.
Author : Uchenna, Efobi
Publisher : IGI Global
ISBN 13 : 1466698772
Total Pages : 434 pages
Book Rating : 4.4/5 (666 download)
Download or read book Economics and Political Implications of International Financial Reporting Standards written by Uchenna, Efobi and published by IGI Global. This book was released on 2016-03-08 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.
Author : Lapinee Dhasanapongsakul Kosonboon
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (141 download)
Download or read book The Relevance of International Accounting Standards for Developing Countries written by Lapinee Dhasanapongsakul Kosonboon and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis reports a study of the relevance of international accounting standards for developing countries by investigating the introduction of lAS 41 (Agriculture) in Thailand. Thailand has a deep involvement in the international standard setting process, particularly in working on E65. Agriculture is a significant part of the Thai economy. Theories of standard setting are examined in this thesis; namely the political nature of standard setting, the theory of economic and financial consequences, agency theory and institutional legitimacy theory. Theoretical considerations and particular institutional characteristics of Thailand are applied to formulate hypotheses for testing and to indicate exploratory issues having no prior expectation. The contribution to knowledge is: (1) to contribute to the literature on international accounting harmonisation by examining the processes that make lASs relevant to developing countries, using the case of lAS 41 in Thailand; (2) to contribute to a more comprehensive understanding of factors influencing the extent of adopting lASs in a developing country; and (3) to contribute to the exploration of the relative applicability of standard setting theories in relation to international accounting standards and a developing country. This study uses three research methods to allow triangulation of results: (1) it examines lobbying of the IASC to investigate the involvement of developing countries in setting lASs and it applies survey research obtained from (2) interviews and (3) questionnaires sent to those involved in setting Thai accounting standards and in using financial reports. Key findings are: The political nature of standard setting and the nature of economic and financial consequences provide the dominant theoretical framework to explain the reported results. Developing countries are less effective in lobbying than are developed countries and self-interest is a strong factor. The thesis reports the tensions and dilemmas facing a national standard setter wishing to harmonise with international standard setting, whilst also having regard local needs.
Author : Mohammad Nurunnabi
Publisher : Emerald Group Publishing
ISBN 13 : 1801174407
Total Pages : 440 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 440 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 : Ahmed Riahi-Belkaoui
Publisher : Praeger
ISBN 13 :
Total Pages : 336 pages
Book Rating : 4.:/5 (321 download)
Download or read book International Accounting and Economic Development written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 2002-03-30 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the relationship between accounting development and economic development, the interaction of their associated indicators, and the roles they play in them.
Author : Maqbool Quraishi
Publisher :
ISBN 13 : 9783659706110
Total Pages : 68 pages
Book Rating : 4.7/5 (61 download)
Download or read book Adoption of International Accounting Standard in a Developing Country written by Maqbool Quraishi and published by . This book was released on 2015-05-23 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dritan Fino
Publisher :
ISBN 13 : 9783659269202
Total Pages : 0 pages
Book Rating : 4.2/5 (692 download)
Download or read book Accounting and Economy in Developing Countries written by Dritan Fino and published by . This book was released on 2012-10-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : M. H. B. Perera
Publisher :
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.:/5 (154 download)
Download or read book The Relevance of International Accounting Standards to Developing Countries written by M. H. B. Perera and published by . This book was released on 1985 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David L. McKee
Publisher : Praeger
ISBN 13 :
Total Pages : 184 pages
Book Rating : 4.:/5 (318 download)
Download or read book Accounting Services, The International Economy, and Third World Development written by David L. McKee and published by Praeger. This book was released on 1992-10-26 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an understanding of the role of accounting services and the major multinational firms which supply them in the processes of economic expansion in the international economy and, more specifically, in the Third World. The study is unique in that it supplies both accounting and economic expertise. Special features include a discussion of the growing role and impact of various accounting consulting services. In addition, it provides an analysis of the role of technology and a discussion of accounting in the context of multinational corporations. The book also offers important insights about accounting services for policies geared to economic development. This study will appeal to professional and academic development specialists, economists, public administration specialists concerned with Third World development, and academics and practitioners in international business and accounting.
Author : Robert K. Larson
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book An Empirical Analysis of International Accounting Standards, Equity Markets, and Economic Growth in Developing Countries written by Robert K. Larson and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Accounting Standards Committee receives widespread support for its efforts to quot;harmonizequot; international accounting. International Accounting Standards (IASs) are, however, controversial, particularly in the context of developing countries. The authors report the results of an exploratory study empirically examining the relationships between the adoption of IASs, equity market development, and economic growth in developing countries with equity markets. They analyzed 27 developing countries by means of a cross-national sociological research design and partial least squares. The results indicate no major effect on developing countries' equity market development or economic growth due to adoption of LASs. Questions for future research are proposed.
Author : Ray Lynn
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book The Impact and Relevance of International Accounting Standards in Developing Countries written by Ray Lynn and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ahmed Riahi-Belkaoui
Publisher : Praeger
ISBN 13 :
Total Pages : 240 pages
Book Rating : 4.3/5 (121 download)
Download or read book Accounting in the Developing Countries written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 1994 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: An elaboration of the major accounting principles and practices that affect the economic well-being of developing countries.
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 : V.K. Zimmerman
Publisher : JAI Press
ISBN 13 : 9780762304615
Total Pages : 0 pages
Book Rating : 4.3/5 (46 download)
Download or read book The Evolution of International Accounting Standards in Transitional and Developing Economies written by V.K. Zimmerman and published by JAI Press. This book was released on 1998-08-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains papers presented at the 1996 Center for International Education and Research in Accounting Conference. The theme of transitional and developing economies struggling with the introduction and implementation of international accounting standards is evident throughout the papers. While current events often seem to outstrip our ability to keep up, these papers provide insights into current events in the adoption and application of the international accounting standards.
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.
