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The Harmonisation Of Accounting Standards Within The Ec With Special Reference To The Fourth Seventh And Eighth Directives
Download The Harmonisation Of Accounting Standards Within The Ec With Special Reference To The Fourth Seventh And Eighth Directives full books in PDF, epub, and Kindle. Read online The Harmonisation Of Accounting Standards Within The Ec With Special Reference To The Fourth Seventh And Eighth Directives ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis The European Company Law Action Plan Revisited by : Koen Geens
Download or read book The European Company Law Action Plan Revisited written by Koen Geens and published by Leuven University Press. This book was released on 2010 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: The harmonization of company law has always been on the agenda of the European Union. Besidesthe protection of third parties affected by business transactions, the founders had two other objectives: first, promoting freedom of establishment, and second, preventing the abuse of such freedom. The European Commission issued its Company Law Action Plan in 2003. In this volume researchers of the Jan Ronse Institute for Company Law of the Katholieke Universiteit Leuven present five chapters on the main priorities of the Action Plan: capital and creditor protection,corporate governance, one share one vote, financial reporting, and corporate mobility. The book also includes responses and ensuing discussions by reputed European company law experts.
Book Synopsis EBOOK: Financial Accounting and Reporting: An International Approach by : Anne Marie Ward
Download or read book EBOOK: Financial Accounting and Reporting: An International Approach written by Anne Marie Ward and published by McGraw Hill. This book was released on 2013-03-16 with total page 862 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Accounting and Reporting: An International Approach is an adaptation of McGraw-Hill Australia’s bestselling financial accounting text Australian Financial Accounting by Craig Deegan, authored by Anne Marie Ward of Ulster University. Set within an international context, with a solid grounding in IAS/ IFRS, the book provides students with a detailed grasp of reporting requirements in and accessible and engaging manner. Up to date throughout and complete in theoretical and practical coverage, the book successfully communicates the detail necessary to understand, challenge and critically evaluate financial reporting. The result gives students a strong foundation for current study and their future professional lives.
Book Synopsis International Finance and Accounting Handbook by : Frederick D. S. Choi
Download or read book International Finance and Accounting Handbook written by Frederick D. S. Choi and published by John Wiley & Sons. This book was released on 2003-10-31 with total page 889 pages. Available in PDF, EPUB and Kindle. Book excerpt: "International Accounting + Finance Handbook" - Jetzt neu in der 3. aktualisierten Auflage. Ein ausgezeichnetes Nachschlagewerk für alle, die mit Rechnungslegung, Finanzberichterstattung, Controlling und Finanzen im internationalen Umfeld zu tun haben. Es vermittelt Managern die notwendigen Tools, um die Unterschiede bei Bilanzierungsgrundsätzen, Finanzberichterstattung und Buchprüfungsverfahren in der internationalen Finanzarena in den Griff zu bekommen. Der Band gibt einen Überblick über internationale Rechnungslegungs- und Finanzfragen und weist auf wichtige Trends in der internationalen Rechnungslegung und Finanzwirtschaft hin. Mit Beiträgen von Vertretern der "Großen 5" amerikanischen Anwalts- und Finanzfirmen sowie von bekannten Akademikern. Mit ausführlichem Beispielmaterial aus der Praxis sowie zahlreichen Fallstudien. Autor Frederick Choi ist ein führender Experte auf dem Gebiet der internationalen Rechnungslegung und Finanzwirtschaft und verfügt über umfangreiche praktische Consulting-Erfahrung.
Book Synopsis European Company Law by : Andrea Vicari
Download or read book European Company Law written by Andrea Vicari and published by Walter de Gruyter GmbH & Co KG. This book was released on 2021-03-08 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides students of European company law courses, scholars and practitioners with an overview. Although company law remains mainly regulated at the level of national laws, it has become important to obtain a systematic view of the main directives in the field of company law, the EU Court of Justice’s jurisprudence, the European Model Company Act and the state of implementation of these directives in the member states of the Union. The book therefore contains, in addition to the illustration of the law laid down by EU legislative bodies and the related soft laws, detailed references to the most important domestic legislations and case laws, in order to make them known and usable as much as possible. Moreover, the book allows identifying the most relevant current legislative trends and the main historical reasons for divergences.
Book Synopsis Law and Governance in an Enlarged European Union by : George A. Bermann
Download or read book Law and Governance in an Enlarged European Union written by George A. Bermann and published by Hart Publishing. This book was released on 2004-11 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book's principal aim is to critically address the institutional and substantive legal issues resulting from European enlargement, chiefly those relating to the legal foundations on which the enlarged Union is being built. The accession of new Member States creates the potential for a stronger and more powerful Europe. Realising this potential, however, will depend on the ability of the EU to develop functional and effective governance structures, both at the European level and at the level of the individual Member States. While the acquis communautaire will ensure that formal laws in the new Member States will be aligned with those of existing members, the question remains as to how effective institutions will be in implementing changes, and what effects the imposed changes will have on the legitimacy of the new legal framework. This book, containing the work of leading scholars in law and social sciences, examines the current and future legal framework for EU governance, and the role that new members will - or will not - play in the creation of that framework, paying particular attention to the specific challenges membership in the EU poses to the acceding states of Central and Eastern Europe. It is a book which will contribute to and influence debates over constitutionalism and legal harmonisation in the EU.
Book Synopsis Transparency of Stock Corporations in Europe by : Vassilios Tountopoulos
Download or read book Transparency of Stock Corporations in Europe written by Vassilios Tountopoulos and published by Bloomsbury Publishing. This book was released on 2019-12-12 with total page 589 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited collection explores transparency as a key regulatory strategy in European business law. It examines the rationales, limitations and further perspectives on transparency that have emerged in various areas of European law including corporate law, capital markets law and accounting law, as well as other areas of law relevant for European (listed) stock corporations. This book presents a clear and accurate picture of the recent reforms in the European transparency regime. In doing so it endorses a multi-dimensional notion of transparency, highlighting the need for careful consideration and contextualisation of the transparency phenomenon. In addition, the book considers relevant enforcement mechanisms and discusses the implications of disparate enforcement concepts in European law from both the private and public law perspectives. Written by a team of distinguished contributors, the collection offers a comprehensive analysis of the European transparency regime by discussing the fundamentals of transparency, the role of disclosure in European business law, and related enforcement questions.
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.
Book Synopsis National Corporate Law in a Globalised Market by : David Milman
Download or read book National Corporate Law in a Globalised Market written by David Milman and published by Edward Elgar Publishing. This book was released on 2009-01-01 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an ambitious, original, fascinating and eminently readable study of UK company law in its European and international context. As well as doctrinal company law (whether purely domestic or European), it touches on theory and other laws, especially insolvency, fiscal and private international law affecting the corporate form. It provides insights that will be of interest and use to academic company lawyers across the world and should be on the reading list for any postgraduate course on company law. John Birds, University of Manchester, UK In this book, David Milman explains the significant impact and effect of global trends on the regulation and implementation of UK corporate law, exposing both the historical and future advancement of the global convergence (and divergence) of corporate principles in jurisdictions across the world. The treatment of the subject area is unique, informative and a compelling read. The exposition of the subject matter is thought provoking. The book is comprehensively crafted, exhibiting the author s enviable ability to import detailed and complex issues into a most readable text. Stephen Griffin, University of Wolverhampton, UK In this timely book, David Milman considers how UK corporate law has been affected by the forces of globalisation, arguing that this is not a new development, but rather is part of an historical continuum. He examines corporate law regulatory strategy in general, treatment of foreign shareholders and multinational groups, aspects of private international law and issues connected with cross border insolvency. The substantive chapters cover a full range of issues, from the harmonisation of corporate law, and the common denominators in corporate law principles, to the regulation of overseas companies and foreign stakeholders and transnational cooperation. The book concludes with a consideration of the wider issue of convergence in corporate law and examines whether total convergence is a realistic possibility. National Corporate Law in a Globalised Market is set against the backdrop of the progressive implementation of the Companies Act 2006 and the turmoil of the current world financial crisis. With a scholarly review of current theoretical and policy issues in corporate law this book will be an invaluable resource tool for academics and advanced students as well as practitioners.
Download or read book Irish Securities Law written by Paul Egan and published by Bloomsbury Publishing. This book was released on 2021-11-29 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new title is concerned with the securities law provisions in the Companies Act 2014 and derivative enactments, which are of most concern to listed companies and companies issuing equity and debt securities in Ireland. It deals comprehensively with the legal obligations to produce a prospectus or similar document, what is in it, what are the exceptions, what information must be made available to the markets and what are the other legal consequences on companies and dealers in shares and other securities as a result of having securities admitted to listing. Part A of the book gives an overview of the four key areas: Prospectus, Listing, Market Abuse and Transparency. It explains the structure of the law to enable non-experts to understand the law. Part B gives the legal and regulatory texts, which will be more of interest to lawyers and financiers in this area who need to be familiar with the primary law, which is not as yet readily accessible.
Author :Organisation for Economic Co-operation and Development 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)
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 ...
Book Synopsis Dalhuisen on Transnational Comparative, Commercial, Financial and Trade Law Volume 1 by : Jan H Dalhuisen
Download or read book Dalhuisen on Transnational Comparative, Commercial, Financial and Trade Law Volume 1 written by Jan H Dalhuisen and published by Bloomsbury Publishing. This book was released on 2019-07-25 with total page 815 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the seventh edition of the leading work on transnational and comparative commercial, financial, and trade law, covering a wide range of complex topics in the modern law of international commerce and finance. As a guide for students and practitioners it has proven to be unrivalled. The work is divided into three volumes, each of which can be used independently or as part of the complete work. Volume 1, in the first chapter, covers the roots and foundations of private law; the different origins, structure, and orientation of civil and common law; the forces behind the emergence of a new transnational commercial and financial legal order, its meaning, concepts, and operation; the theoretical basis of the transnationalisation of the law in the professional sphere in that order; its methodology and the autonomous sources of the new law merchant or modern lex mercatoria, its international finance-driven impulses, and its relationship to domestic and transnational public policy and public order requirements. The second chapter covers the transnationalisation of dispute resolution in that order, especially international arbitration, and contains a critical analysis of the main challenges to its success, continuing credibility, and effectiveness. All three volumes may be purchased separately or as part of a single set.
Book Synopsis Interpreting European Financial Statements by : Christopher Nobes
Download or read book Interpreting European Financial Statements written by Christopher Nobes and published by Bloomsbury Professional. This book was released on 1994 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text examines and compares the financial reporting regulations in the UK with those in other countries, and provides a guide to the accounting requirements in other EC jurisdictions. It groups countries with similar regulatory regimes so that they are more easily compared.
Book Synopsis Selected National, European and International Provisions from Public and Private Law by : Philipp Kiiver
Download or read book Selected National, European and International Provisions from Public and Private Law written by Philipp Kiiver and published by Europa Law Publishing. This book was released on 2010 with total page 944 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Maastricht Law Faculty is known for its outstanding expertise in the field of European and comparative law, and it attaches great importance to comparative legal studies in its teaching. National, European, and international legal provisions, which have proven to be particularly relevant in comparative legal studies, assists students, academics, and practitioners in their comparative law work. This expanded and updated second edition of the Maastricht Collection covers the areas of: constitutional law * administrative law and administrative procedure * criminal justice * European and international human rights law * property law * tort law * national and European contract law * civil procedure * private international law * company law * international business law * international tax law. For each area, a selection of important legal provisions - from France, Germany, the Netherlands, and the UK - is provided. This includes domestic constitutional and statutory provisions, provisions from international treaties, and instruments of the EU. In addition, selected sources from the US are provided. Sources are reproduced in the original English or are rendered as fresh English translations under critical editorship. Unlike many other translations, The Maastricht Collection remains true to the content, style, and syntax of the original texts. This allows the reader to appreciate, not only the substance, but also the authentic form - and the beauty - of foreign legal sources.
Book Synopsis Developments in the International Harmonization of Accounting by : Christopher Nobes
Download or read book Developments in the International Harmonization of Accounting written by Christopher Nobes and published by Edward Elgar Publishing. This book was released on 2004 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: The measurement of harmonization became a well-established area of academic research from the late 1980s, and the discerning selection of papers in this volume reveal a continuing interest in the topic by a large number of researchers. The coverage is divided into two parts. The first part concerns the measurement of harmonisation, and the second contains analysis of, and comment on, harmonization. This authoritative new volume will be of great interest to all those concerned with the issue of harmonization in international accounting.
Book Synopsis European Capital Markets Law by : Rüdiger Veil
Download or read book European Capital Markets Law written by Rüdiger Veil and published by Bloomsbury Publishing. This book was released on 2017-04-06 with total page 849 pages. Available in PDF, EPUB and Kindle. Book excerpt: European capital markets law has developed rapidly in recent years. The former directives have been replaced by regulations and numerous implementing legal acts aimed at ensuring a level playing field across the EU. The financial crisis has given further impetus to the development of a European supervisory structure. This book systematises the European law and examines the underlying concepts from a broadly interdisciplinary perspective. National experiences in selected Member States – Austria, France, Germany, Italy, Spain, Sweden and the United Kingdom – are also explored. The first chapter deals with the foundations of capital markets law in Europe, the second explains the basics, and the third examines the regime on market abuse. Chapter four explores the disclosure system and chapter five the roles of intermediaries, such as financial analysts, rating agencies and proxy advisers. Short selling and high frequency trading is described in chapter six. Chapter seven deals with financial services and chapter eight explains compliance and corporate governance in investment firms. Chapter nine illustrates the regulation of benchmarks. Finally, chapter ten deals with public takeovers. Throughout the book emphasis is placed on legal practice, and frequent reference is made to the key decisions of supervisory authorities and courts.
Book Synopsis Zurich Tax Handbook 2015-16 by : Gerald Mowles
Download or read book Zurich Tax Handbook 2015-16 written by Gerald Mowles and published by Pearson UK. This book was released on 2015-09-24 with total page 797 pages. Available in PDF, EPUB and Kindle. Book excerpt: ‘The Zurich Tax Handbook should be on the bookshelf of every independent financial adviser, as well as many higher rate tax payers.’ Pensions World The Zurich Tax Handbook 2015–16 is your annual authoritative guide to the UK tax system and how it may affect you or your clients. It explains the key aspects of taxation, providing worked examples, checklists, definitions and tax-saving hints. This edition includes full information from the 2014 Autumn Statement, the March 2015 Budget, the July 2015 Budget and the Finance Act 2015. Key features include: A digest at the beginning of the book which summarises the main tax changes for 2015–16 Over 120 key ‘tax notes’ to help save you money Detailed advice on how to reduce tax liabilities for yourself and your clients Comprehensive information on tax allowances and thresholds Guidance on how to complete tax returns on time and without penalties Gerald A. Mowles is the founder of BBL (UK) Services LLP – London. He is a US and UK tax accountant with over two decades of experience in dealing with high net worth individuals and their tax affairs. Tony Foreman is an Associate with BBL. He is a Fellow of the Chartered Institute of Taxation and has specialised in tax planning since 1975.
Book Synopsis The Politics of Accounting Regulation by : Sebastian Botzem
Download or read book The Politics of Accounting Regulation written by Sebastian Botzem and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.
