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Standardized Accountancy In Germany
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Book Synopsis The German Uniform Accounting System as an Instrument of Allied Economic Control by :
Download or read book The German Uniform Accounting System as an Instrument of Allied Economic Control written by and published by . This book was released on 1945 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Critical Histories of Accounting by : Richard K. Fleischman
Download or read book Critical Histories of Accounting written by Richard K. Fleischman and published by Routledge. This book was released on 2013 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: The critical tradition in accounting historiography has come to occupy a prominent place in the discipline's academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting's long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record - women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.
Book Synopsis Accounting for the Holocaust by : Warwick Funnell
Download or read book Accounting for the Holocaust written by Warwick Funnell and published by Taylor & Francis. This book was released on 2024-06-28 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for the Holocaust: Enabling the Final Solution reveals how accounting practices allowed the attempted annihilation of Jews by the German Nazis and the Italian Fascists to be carried out with machine-like efficiency and devoid of any moral considerations. This largely hidden aspect of the Holocaust will allow a wide range of readers, both academic and across many sectors of the general population, to understand how the systematic murder of more than six million Jews was expedited by accounting practices and the information that these produced by allowing the humanity of those killed to be denied when they became mere numbers in a process. Readers will gain a new understanding of how the enactment of the scale of the Holocaust was made possible by the way in which accounting practices as “technologies of death” were used to reduce Jews to a life without value. The numerical calculations, techniques, and reports that constitute accounting practices allowed the systematic murder of Jews to be drained of any considerations that would imply that the numbers and costings were related to prescient human beings. These technologies of death also allowed those who managed and organised the murder of Jews to absolve themselves of the actual killings.
Book Synopsis Tax Accounting in Germany by : Benedikt Zinn
Download or read book Tax Accounting in Germany written by Benedikt Zinn and published by BoD – Books on Demand. This book was released on 2012 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book-tax conformity is an old issue in Germany. For decades, the determination of taxable income is characterized by the authoritative principle governing the traditionally close relationship between financial and tax accounting. However, book-tax differences have been growing throughout the last decades. In particular, the German Accounting Law Modernization Act (BilMoG) is seen to set a new cornerstone in the development towards an increasing divergence between financial and tax accounting. Despite the unanimous agreement of growing book-tax differences, little is so far known about the actual relationship between financial and tax accounting in Germany. In contrast to international research that has developed a variety of approaches to measure the reporting gap and investigated the information content of book-tax differences for corporate reporting behavior, empirical research on book-tax differences and their implications is rare in Germany. Based on two unique data samples the author aims to close this gap in research and, for the first time, provide empirically valid estimates of the sources and magnitude of book-tax differences in Germany. In doing so, the author also calls the information content of tax-related disclosure requirements under German GAAP into question and develops reform options that do not only take the German perspective into account, but also consider the ongoing discussion on a Common (Consolidated) Corporate Tax Base for Europe.
Book Synopsis Accounting and Business Economics by : Yuri Biondi
Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013-04-02 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Book Synopsis Standardized Accountancy in Germany by : Hans W. Singer
Download or read book Standardized Accountancy in Germany written by Hans W. Singer and published by . This book was released on 1943 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Standardization written by and published by . This book was released on 1953 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Standardized Accountancy in Germany by : Hans Wolfgang Singer
Download or read book Standardized Accountancy in Germany written by Hans Wolfgang Singer and published by . This book was released on 1943 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Standardization of Financial Reporting and Accounting in Latin American Countries by : Lourenço, Isabel
Download or read book Standardization of Financial Reporting and Accounting in Latin American Countries written by Lourenço, Isabel and published by IGI Global. This book was released on 2015-07-01 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.
Book Synopsis IFRS for Small and Medium-Sized Enterprises by : Richard Wittsiepe
Download or read book IFRS for Small and Medium-Sized Enterprises written by Richard Wittsiepe and published by Springer Science & Business Media. This book was released on 2008-08-07 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Richard Wittsiepe analyses the relevant IFRS statements with a view to possibly integrating them into existing workflows in an annual audit. He weighs the key issues of conversion by comparing them with the 4th EU Directive for accounting within the EU. The aim is to visualise the workflows as the basis for creating support software which can make a key contribution to cost-effective conversion.
Download or read book Journal of Accountancy written by and published by . This book was released on 1956 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Handbook of Accounting Education and Certification by : Kwabena Anyane-Ntow
Download or read book International Handbook of Accounting Education and Certification written by Kwabena Anyane-Ntow and published by Elsevier. This book was released on 2018-03-05 with total page 589 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first work of its kind. Original contributions from leading academicians, practitioners and accounting associations from around the world make this handbook a unique source of information on international accounting education and certification processes. A uniform format in most of the chapters allows for easy comparison between countries. This volume documents the development of accounting education and practice at country and global levels; studies the sensitivity of accounting education and practices to the unique socio-economic needs of its environment; and allows comparative studies at a time when attempts have begun to harmonize accounting education internationally. Most importantly, it shows how educational programmes around the world are preparing future accounting professionals to deal with the rapid technological and environmental changes of the 21st century.
Download or read book Transatlantic Trade written by and published by . This book was released on 1925 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Bulletin of the International Management Institute by : International Management Institute
Download or read book Bulletin of the International Management Institute written by International Management Institute and published by . This book was released on 1928 with total page 1022 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Research, 1948-1958: Selected articles on accounting theory by : David Solomons
Download or read book Accounting Research, 1948-1958: Selected articles on accounting theory written by David Solomons and published by Taylor & Francis. This book was released on 1996 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selected articles from quarterly journal Accounting research, published in Britain by Cambridge University Press from 1948-1958.
Book Synopsis General Guide for Investigation of Business Enterprises in Germany by : United States. Department of Justice. War Division
Download or read book General Guide for Investigation of Business Enterprises in Germany written by United States. Department of Justice. War Division and published by . This book was released on 1945 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Accounting Sampler by : Thomas Junior Burns
Download or read book The Accounting Sampler written by Thomas Junior Burns and published by McGraw-Hill Companies. This book was released on 1976 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt: