The European Harmonization of National Accounting Rules

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Publisher : Springer
ISBN 13 : 9783031429309
Total Pages : 0 pages
Book Rating : 4.4/5 (293 download)

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Book Synopsis The European Harmonization of National Accounting Rules by : Alberto Incollingo

Download or read book The European Harmonization of National Accounting Rules written by Alberto Incollingo and published by Springer. This book was released on 2024-01-08 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS/IFRS. This book develops a comparative analysis of the most relevant issues in the process of preparing the financial statements after the recent transposition of the aforementioned Directive into the local accounting rules and standards. This book is of interest for several reasons. First, private firms, which are not necessarily small-medium sized companies, are the most prevalent and the engine of growth in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, due to the limited availability of data for private companies and the idea that accounting information is less relevant for this kind of companies. In addition, the analysis contained in the book is the result of the work of more than 30 European researchers, who contributed to both a vertical analysis of eight countries (Germany, Spain, Italy, France, the Netherlands, the United Kingdom, Sweden, and Denmark) and a horizontal analysis of the most relevant cross-cutting issues (fundamental principles, financial statement formats, impairment losses, capital reserves and profit distribution, income taxes, and non-financial reporting). More specifically, the book aims to examine, from a comparative perspective, the methods of application of the Directive in Europe, in parallel with the evolutionary processes of national GAAPs, in order to verify the impact of both legal regulations and professional rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS model.

International Accounting Harmonization

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

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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.

The Future of Harmonisation of Accounting Standards Within the European Communities

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Author :
Publisher :
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.:/5 (318 download)

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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 136 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.

Accounting Harmonisation in Europe

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Publisher :
ISBN 13 : 9781853341649
Total Pages : 143 pages
Book Rating : 4.3/5 (416 download)

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Book Synopsis Accounting Harmonisation in Europe by : Christopher Nobes

Download or read book Accounting Harmonisation in Europe written by Christopher Nobes and published by . This book was released on 1992-01-01 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Harmonization of Accounting

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Publisher : GRIN Verlag
ISBN 13 : 3656078106
Total Pages : 85 pages
Book Rating : 4.6/5 (56 download)

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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 with total page 85 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?

Accounting Standards

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Publisher :
ISBN 13 :
Total Pages : 226 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Accounting Standards by : C. Padmavathi

Download or read book Accounting Standards written by C. Padmavathi and published by . This book was released on 2005 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and reporting practices vary from one country to another, leading to differences in information revealed in financial statements. But with globalization, accounting is fast becoming redundant due to a lack of similar accounting rules. This book

Harmonization of Accounting Standards

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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)

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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 ...

International Group Accounting (RLE Accounting)

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Publisher : Taylor & Francis
ISBN 13 : 9780415715294
Total Pages : 472 pages
Book Rating : 4.7/5 (152 download)

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Book Synopsis International Group Accounting (RLE Accounting) by : S. J. Gray

Download or read book International Group Accounting (RLE Accounting) written by S. J. Gray and published by Taylor & Francis. This book was released on 2013-10-23 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.

European Harmonization of National Tax Accounting Rules

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (116 download)

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Book Synopsis European Harmonization of National Tax Accounting Rules by : Oliver Mock

Download or read book European Harmonization of National Tax Accounting Rules written by Oliver Mock and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Public Sector Accounting and Auditing in Europe

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

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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).

The Harmonization of Accounting Standards in the EU and Its Impact on the Financial Industry

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Author :
Publisher :
ISBN 13 :
Total Pages : 62 pages
Book Rating : 4.:/5 (951 download)

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Book Synopsis The Harmonization of Accounting Standards in the EU and Its Impact on the Financial Industry by :

Download or read book The Harmonization of Accounting Standards in the EU and Its Impact on the Financial Industry written by and published by . This book was released on 2004 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Accounting Harmonization in the European Communities

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Author :
Publisher :
ISBN 13 : 9789282603680
Total Pages : 44 pages
Book Rating : 4.6/5 (36 download)

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Book Synopsis The Accounting Harmonization in the European Communities by : Commission of the European Communities

Download or read book The Accounting Harmonization in the European Communities written by Commission of the European Communities and published by . This book was released on 1990 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

An Examination of the Conformity Between the International Accounting Standards and the European Accounting Directives

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Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis An Examination of the Conformity Between the International Accounting Standards and the European Accounting Directives by : Contact Committee on the Accounting Directives (European Commission)

Download or read book An Examination of the Conformity Between the International Accounting Standards and the European Accounting Directives written by Contact Committee on the Accounting Directives (European Commission) and published by . This book was released on 1996 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1.Introduction - 2.Objective and scope of the analysis - 3.Structure of the document - 4.Requirements of international accounting standards which raise problems of conformity with the accounting directives - 5.Issues which might raise problems of compatibility between international accounting standards and the options granted by the accounting directives to member states - 6.Options available for companies as a result of the accounting directives which connot be applied by companies wishing to comply wth inernational accounting standards - 7.Other issues.

Readings in Accounting in the European Union

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Publisher :
ISBN 13 :
Total Pages : 266 pages
Book Rating : 4.:/5 (8 download)

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Book Synopsis Readings in Accounting in the European Union by : Antonio Socías

Download or read book Readings in Accounting in the European Union written by Antonio Socías and published by . This book was released on 1996 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Law, Corporate Governance and Accounting

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Publisher : Routledge
ISBN 13 : 113680871X
Total Pages : 305 pages
Book Rating : 4.1/5 (368 download)

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Book Synopsis Law, Corporate Governance and Accounting by : Victoria Krivogorsky

Download or read book Law, Corporate Governance and Accounting written by Victoria Krivogorsky and published by Routledge. This book was released on 2011-04-26 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world’s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.

Challenges in the Adoption of International Public Sector Accounting Standards

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Publisher : Springer Nature
ISBN 13 : 3030631257
Total Pages : 148 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Challenges in the Adoption of International Public Sector Accounting Standards by : Isabel Brusca

Download or read book Challenges in the Adoption of International Public Sector Accounting Standards written by Isabel Brusca and published by Springer Nature. This book was released on 2021-04-15 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.

Issues in Public Sector Accounting

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

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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: