International Classification Of Financial Reporting 3e

Author: Christopher Nobes
Publisher: Routledge
ISBN: 1317816382
Size: 56.49 MB
Format: PDF, ePub, Mobi
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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.

Maritime Economics 3e

Author: Martin Stopford
Publisher: Routledge
ISBN: 1134476531
Size: 39.75 MB
Format: PDF
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Maritime Economics 3e from the Author: Martin Stopford. For 5000 years shipping has served the world economy and today it provides a sophisticated transport service to every part of the globe. Yet despite its economic complexity, shipping retains much of the competitive cut and thrust of the “perfect” market of classical economics. This blend of sophisticated logistics and larger than life entrepreneurs makes it a unique case study of classical economics in a modern setting. The enlarged and substantially rewritten Maritime Economics uses historical and theoretical analysis as the framework for a practical explanation of how shipping works today. Whilst retaining the structure of the second edition, its scope is widened to include: lessons from 5000 years of commercial shipping history shipping cycles back to 1741, with a year by year commentary updated chapters on markets; shipping costs; accounts; ship finance and a new chapter on the return on capital new chapters on the geography of sea trade; trade theory and specialised cargoes updated chapters on the merchant fleet shipbuilding, recycling and the regulatory regime a much revised chapter on the challenges and pitfalls of forecasting. With over 800 pages, 200 illustrations, maps, technical drawings and tables Maritime Economics is the shipping industry’s most comprehensive text and reference source, whilst remaining as one reviewer put it “a very readable book”. Martin Stopford has enjoyed a distinguished career in the shipping industry as Director of Business Development with British Shipbuilders, Global Shipping Economist with the Chase Manhattan Bank N.A., Chief Executive of Lloyds Maritime Information Services; Managing Director of Clarkson Research Services and an executive Director of Clarksons PLC. He lectures regularly at Cambridge Academy of Transport and is a Visiting Professor at Cass Business School, Dalian Maritime University and Copenhagen Business School.

Oman Report On The Observance Of Standards And Codes Rosc Data Module

Author: International Monetary Fund. Statistics Dept.
Publisher: International Monetary Fund
ISBN: 1513562339
Size: 63.47 MB
Format: PDF, ePub, Docs
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Oman Report On The Observance Of Standards And Codes Rosc Data Module from the Author: International Monetary Fund. Statistics Dept.. OVERALL ASSESSMENT 1. Oman began to participate in the General Data Dissemination System (GDDS) in 2002 and started posting its metadata on the Dissemination Standards Bulletin Board (DSBB) in June of the same year. Oman meets the GDDS good practices for data coverage, periodicity, and timeliness with a few exceptions including the timeliness of the first annual estimate of GDP in volume terms, which is available eleven months after the reference period. Graduation to the Special Data Dissemination Standard (SDDS) would require stronger and sustained effort to enhance data collection and to strengthen the legal framework for the production of macroeconomic statistics, as set out in the recommendations ahead. Appendix I provides an overview of Oman's dissemination practices compared to the GDDS. 2. This report provides an update of the assessment conducted in February 2004, which was based on the 2003 version of the IMF’s Data Quality Assessment Framework (DQAF). This report uses the May 2012 version of the DQAF, and provides an assessment of Oman’s national accounts (NA), consumer price index (CPI), producer price index (PPI), government finance statistics (GFS), monetary statistics, and external sector statistics (ESS). The three agencies that produce these statistics are the National Center for Statistics and Information (NCSI), the Central Bank of Oman (CBO), and the Ministry of Finance (MOF). The NCSI and the CBO disseminate data as distinct statistical outputs. The MOF produces GFS for dissemination by the NCSI as an input to macroeconomic statistics, but not as a distinct statistical output. 3. Oman has made significant progress in the compilation and dissemination of macroeconomic statistics since the 2004 ROSC mission. The main progress has been achieved in monetary statistics, price indices, and balance of payments, in particular the introduction of the PPI, and improvements in data relevance, transparency, classification, and sectorization. Also of great significance are the establishment of the NCSI as an autonomous statistical institution on May 26, 2012, (Royal Decree No. 31/2012) and an elaboration of its duties in August 2014. Among the NCSI’s main duties is the “technical supervision of the management and organization of statistics and information activities in Oman” (Royal Decree No. 40/2014). Table 1 provides an indication of areas of progress.

Australia

Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 145526296X
Size: 55.64 MB
Format: PDF, Kindle
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Australia from the Author: International Monetary Fund. Australia’s statistics are of a high quality. Based on the review of its statistical practices, a set of recommendations is presented designed to increase its adherence to internationally accepted statistical practices. The aim of the review is to enhance the usefulness of Australia’s statistics in terms of cross-cutting recommendations, making national accounts series available; a national consumer price index; producer price index; and government finance statistics to include a breakdown of stocks and flows of financial assets and liabilities, monetary statistics, balance of payments, and international investment position statistics.