International Classification Of Financial Reporting 3e

Author: Christopher Nobes
Publisher: Routledge
ISBN: 1317816382
Size: 23.37 MB
Format: PDF
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International Classification Of Financial Reporting 3e from the Author: Christopher Nobes. Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.

Financial Accounting

Author: David Alexander
Publisher: Pearson Education
ISBN: 9780273709268
Size: 70.65 MB
Format: PDF, Kindle
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Financial Accounting from the Author: David Alexander. A complete introduction to financial accounting, aimed at undergraduate / MBA students. The International Accounting Standards Committee is used as the book's basis of concepts and standards. Examples are drawn from Europe, the US and beyond, including reference to EU Directives. This revised edition has expanded coverage of group/consolidated accounts and improved coverage of financial statement analysis and financial appraisal. Each chapter contains a range of self-assessment questions as well as end-of-chapter exercises with answers.

Standardization Of Financial Reporting And Accounting In Latin American Countries

Author: Lourenço, Isabel
Publisher: IGI Global
ISBN: 1466684542
Size: 47.59 MB
Format: PDF, ePub, Mobi
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Standardization Of Financial Reporting And Accounting In Latin American Countries from the Author: Lourenço, Isabel. 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.

Ifrs For Small And Medium Sized Enterprises

Author: Richard Wittsiepe
Publisher: Springer Science & Business Media
ISBN: 9783834997548
Size: 75.51 MB
Format: PDF, ePub
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Ifrs For Small And Medium Sized Enterprises from the Author: Richard Wittsiepe. 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.

Comparative International Accounting

Author: Christopher Nobes
Publisher: Pearson Education
ISBN: 9780273714767
Size: 15.59 MB
Format: PDF, Docs
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Comparative International Accounting from the Author: Christopher Nobes. Up to date coverage and depth of discussion of international accounting from respected authors and international contributors. Respected authorship and contributions from a diverse group of international practitioners and academics Renowned for depth of discussion and comprehensive coverage Updated every two years to incorporate the latest developments in the field Covers the international dimensions of financial accounting and reporting: concepts, context, transition to IFRS and difference in GAAP

Systemdenken Im Deutschen Und Franz Sischen Handelsrecht

Author: Muriel Schulte
Publisher: Springer-Verlag
ISBN: 9783834923219
Size: 22.90 MB
Format: PDF, Mobi
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Systemdenken Im Deutschen Und Franz Sischen Handelsrecht from the Author: Muriel Schulte. Muriel Schulte zeigt, dass Deutschland und Frankreich nicht – wie in der Klassifikationsliteratur oftmals angenommen - als Paradebeispiele eines kontinentaleuropäischen Rechnungslegungsmodells fungieren können und identifiziert das Systemdenken als essentiellen Einflussfaktor des nationalen Rechnungslegungsverständnisses in beiden Ländern. Sie verdeutlicht darauf aufbauend, wie das Systemdenken auf eine in der IAS-Verordnung nur als Option implementierte Harmonisierung nationaler Handelsbilanzrechte wirkt und inwieweit der normative Rechnungslegungsdiskurs einen konstruktiven Beitrag zur (Fort-)Entwicklung der IFRS leisten kann.

The Routledge Companion To Financial Accounting Theory

Author: Stewart Jones
Publisher: Routledge
ISBN: 1135107262
Size: 65.59 MB
Format: PDF, Mobi
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The Routledge Companion To Financial Accounting Theory from the Author: Stewart Jones. Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

International Harmonisierte Rechnungslegungsstandards Aus Sicht Der Aktion Re

Author: Kurt V. Auer
Publisher: Springer-Verlag
ISBN: 332294607X
Size: 41.78 MB
Format: PDF
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International Harmonisierte Rechnungslegungsstandards Aus Sicht Der Aktion Re from the Author: Kurt V. Auer. Infolge der zunehmenden Internationalisierung des Aktionärskreises müssen österreichische und deutsche Unternehmen ihre externe Rechnungslegung neuen Anforderungen anpassen. Kurt V. Auer analysiert Unterschiede bei Rahmenbedingungen, Grundsätzen und Detailregelungen von US-GAAP, IAS und EG-Richtlinien sowie die bisher kaum behandelte Frage, inwieweit diese Unterschiede aus Sicht von Aktionären bewertet werden. Der Autor zeigt, daß sich mit der neuen Strategie der Kommission der Europäischen Union neben den US-GAAP die IAS als weltweit akzeptierter Rechnungslegungsstandard für Börsennotierungen werden etablieren können. Der generell unterstellte höhere Informationsgehalt der US-GAAP und der IAS gegenüber den EG-Richtlinien läßt sich aus Sicht der Aktionäre anhand der empirischen Studien allerdings nicht nachweisen. Verzeichnis: Kurt V. Auer analysiert Unterschiede bei Rahmenbedingungen, Grundsätzen und Detailregelungen von US-GAAP, IAS und EG-Richtlinien sowie die bisher kaum behandelte Frage, inwieweit diese Unterschiede aus Sicht von Aktionären bewertet werden. Der Autor zeigt, daß sich mit der neuen Strategie der Kommission der Europäischen Union neben den US-GAAP die IAS als weltweit akzeptierter Rechnungslegungsstandard für Börsennotierungen werden etablieren können. Verzeichnis 2: Kurt V. Auer analysiert Unterschiede bei Rahmenbedingungen, Grundsätzen und Detailregelungen von US-GAAP, IAS und EG-Richtlinien sowie die bisher kaum behandelte Frage, inwieweit diese Unterschiede aus Sicht von Aktionären bewertet werden.

The Routledge Companion To Critical Accounting

Author: Robin Roslender
Publisher: Routledge
ISBN: 131768673X
Size: 57.44 MB
Format: PDF, ePub, Docs
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The Routledge Companion To Critical Accounting from the Author: Robin Roslender. The field of critical accounting has expanded rapidly since its inception and has become recognised?as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.