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| Author | : Ahmed Riahi-Belkaoui |
| Publisher | : Praeger |
| Total Pages | : 336 |
| Release | : 2002-03-30 |
| Genre | : Business & Economics |
| ISBN | : |
This volume examines the relationship between accounting development and economic development, the interaction of their associated indicators, and the roles they play in them.
| Author | : Henri Fortin |
| Publisher | : World Bank Publications |
| Total Pages | : 202 |
| Release | : 2009-11-18 |
| Genre | : Business & Economics |
| ISBN | : 0821381113 |
The importance of moving toward high-quality, global standards of accounting and auditing has never been clearer. In the midst of the global financial and economic crisis, the leaders of the Group of 20 met and issued their Declaration on Strengthening the Financial System , placing significant emphasis on sound accounting and auditing standards as a critical piece of the international financial architecture. Transparent and reliable corporate financial reporting underpins much of the Latin America and Caribbean development agenda, from private-sector-led growth to enhanced financial stability, facilitating access to finance for small and medium enterprises, and furthering economic integration. For nearly 10 years, the World Bank has prepared diagnostic Reports on the Observance of Standards and Codes (ROSCs) on Accounting and Auditing (A and A) at the country level. In Latin America and the Caribbean, ROSC A and A reports have been completed for 17 countries. This book takes a step back and seeks to distill lessons from a regional perspective. 'Accounting for Growth in Latin America and the Caribbean' is the first book to examine financial reporting and auditing in the region in a systematic way, drawing on the World Bank s years of experience and analysis in this area. The book is designed to inform the policy dialogue on accounting and auditing issues among government officials, the accounting profession, the private sector, academia, and civil society in LAC countries. It also seeks to disseminate the lessons learned to key players at the international and regional level, including the donor community, in order to generate momentum for reform of accounting and auditing throughout the region.
| Author | : Dritan Fino |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2012-10-18 |
| Genre | : |
| ISBN | : 9783659269202 |
| Author | : Uchenna, Efobi |
| Publisher | : IGI Global |
| Total Pages | : 434 |
| Release | : 2016-03-08 |
| Genre | : Business & Economics |
| ISBN | : 1466698772 |
International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.
| Author | : Don E. Garner |
| Publisher | : Routledge |
| Total Pages | : 272 |
| Release | : 2014-12-18 |
| Genre | : Business & Economics |
| ISBN | : 1317477839 |
This book is essential for students and practitioners in accounting, international business, finance, and economics. In a straightforward and readable style, it focuses on the changing accounting and auditing standards in national and global economies in the post-Enron/Arthur Andersen era. The authors clarify the reasons behind and consequences of the accounting profession's failure in auditing and self-regulation, as most firms placed consulting profits ahead of public audit duties. They show how Sarbanes-Oxley solutions, while not perfect, are major contributors to the profession's redemption, and have enabled it to rise to new heights of service and revenue. The book offers a detailed examination of accounting practitioners' past challenges and future prospects. It provides a realistic analysis of specific issues facing accounting and auditing firms today, including the growing problem of independence; the need for one set of international accounting standards and one set of auditing standards; adjustments facing the global financial system; and the impact of the Internet and communication systems on accounting firms.
| Author | : David L. McKee |
| Publisher | : Praeger |
| Total Pages | : 184 |
| Release | : 1992-10-26 |
| Genre | : Business & Economics |
| ISBN | : |
This book provides an understanding of the role of accounting services and the major multinational firms which supply them in the processes of economic expansion in the international economy and, more specifically, in the Third World. The study is unique in that it supplies both accounting and economic expertise. Special features include a discussion of the growing role and impact of various accounting consulting services. In addition, it provides an analysis of the role of technology and a discussion of accounting in the context of multinational corporations. The book also offers important insights about accounting services for policies geared to economic development. This study will appeal to professional and academic development specialists, economists, public administration specialists concerned with Third World development, and academics and practitioners in international business and accounting.
| Author | : George J. Benston |
| Publisher | : Oxford University Press |
| Total Pages | : 336 |
| Release | : 2006-04-13 |
| Genre | : Business & Economics |
| ISBN | : 019029423X |
International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.
| Author | : Adolf Jan Henri Enthoven |
| Publisher | : North-Holland |
| Total Pages | : 468 |
| Release | : 1981 |
| Genre | : Business & Economics |
| ISBN | : |
Monograph explaining the role of financial management, accounting and vocational training of accountants in economic development, illustrated by case studies from developing countries - includes auditing, economic evaluation, training needs, international cooperation, development banking, training course curriculum, etc. References.
| Author | : John M. Hartwick |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2016 |
| Genre | : Economic development |
| ISBN | : 9781784718312 |
This collection of classic articles and book chapters departs from Solow's 1957 seminal paper on the measurement of technical change. It studies the idea behind the comprehensive development of total factor productivity and the index number innovations. The volume also analyses the measurement of productivity growth and the usefulness of GDP measurement as well as perennial problems in measurement of output of certain sectors and of certain processes in an economy. With an original introduction by the editor, this is a valuable source of reference for students, researchers and practitioners.
| Author | : Senyo B-S. K. Adjibolosoo |
| Publisher | : Praeger |
| Total Pages | : 0 |
| Release | : 1998-03-19 |
| Genre | : Business & Economics |
| ISBN | : 0275959678 |
Focusing on the development agenda of selected developed and developing countries, the contributors in this volume show that the varying degrees of success or failure in the programs of different countries are due to the way they deal with human factor development. Each essay clearly shows that a nation cannot achieve development if it continuously fails to develop its own national human factor. The contributors maintain that what different parts of the world, particularly Southeast Asia, call a development miracle is not a miracle at all. Countries such as Japan and Singapore have experienced significant development in recent decades because their programs have focused intently on building the human factor. Countries such as Mexico, Nigeria, Bolivia, and India, on the other hand, are struggling to develop because their ongoing development programs do not address the human factor. Nations that aspire to achieve sustained human-centered development in the 21st century should focus on human factor development now.
