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International Accounting Harmonization

International Accounting Harmonization
Author: J. Beke
Publisher: Springer
Total Pages: 224
Release: 2013-12-18
Genre: Political Science
ISBN: 1137374349

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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.


Developments in the International Harmonization of Accounting

Developments in the International Harmonization of Accounting
Author: Christopher Nobes
Publisher: Edward Elgar Publishing
Total Pages: 456
Release: 2004
Genre: Accounting
ISBN:

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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.


International Accounting

International Accounting
Author: Shahrokh M. Saudagaran
Publisher: CCH
Total Pages: 292
Release: 2009
Genre: Business & Economics
ISBN: 9780808020585

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Harmonization of Accounting Standards

Harmonization of Accounting Standards
Author: Organisation for Economic Co-operation and Development
Publisher: Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre
Total Pages: 160
Release: 1986
Genre: Business & Economics
ISBN:

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The main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ...


International Accounting and Multinational Enterprises

International Accounting and Multinational Enterprises
Author: Lee H. Radebaugh
Publisher: John Wiley & Sons
Total Pages: 520
Release: 2006-01-04
Genre: Business & Economics
ISBN: 0471652695

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Make informed decisions in today's dynamic international business environments International accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide. Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black's International Accounting and Multinational Enterprises focuses on international business strategies and how accounting applies to these strategies. You'll learn how to use financial and accounting information across borders, and make more informed decisions in an increasingly complex international business environment. The authors also explain the key factors, including cultural differences, that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide. New to This Edition: * New coauthor, Ervin L. Black of Brigham Young University. * Updated coverage on corporate governance, Sarbanes-Oxley, the Public Company Accounting Oversight Board (PCAOB), and how these forces affect U.S.-based multinationals, as well as companies in other countries. * Increased coverage of the efforts of the International Accounting Standards Board (IASB) to establish a uniform set of International Financial Reporting Standards (IRFS) worldwide and its interface with different national standard setters, especially the FASB. Special attention is given to the experience of the European Union and Australia in adopting IFRS in 2005. * A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions. * Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter. * Expanded end-of-chapter material, including more discussion questions and exercises. * New cases (two per chapter) on the web. * Accounting for foreign exchange is now covered in two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management.


International Group Accounting (RLE Accounting)

International Group Accounting (RLE Accounting)
Author: S. Gray
Publisher: Routledge
Total Pages: 466
Release: 2013-11-26
Genre: Business & Economics
ISBN: 1134708424

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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.


Impact of International Accounting Harmonization

Impact of International Accounting Harmonization
Author: Darshana Lakmal
Publisher:
Total Pages: 9
Release: 2014
Genre:
ISBN:

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Harmonization is a process of increasing the compatibility of accounting practices by setting limits on how much they can vary. Harmonized standards are free of logical conflict, and should improve the compatibility of financial information from different countries. Efforts to harmonize accounting standards began even before the creation of the International Accounting Standard Committee (IASC) in 1973. More recently, companies seeking capital outside of their home markets and investors attempting to diversify their investment internationally faced increasing problems resulting from national differences in accounting measurements, disclosures, and auditing. In response, harmonization efforts accelerated during the 1990s. International Accounting harmonization now is one of the most important issues facing accounting standard setters, securities market regulators, stock exchanges, and those who prepare or use financial statements. Efforts to achieve international harmonization have been marked by sharp debates. Should accounting standards be harmonized, made uniform, or less alone? Is it reasonable that less-developed countries adopt the same accounting standards as those used in highly developed countries? This paper aims to address these issues.


International Accounting

International Accounting
Author: Frederick D. S. Choi
Publisher: Prentice Hall
Total Pages: 540
Release: 2005
Genre: Business & Economics
ISBN:

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Clear writing and a focus on the essentials of international accounting make this award-winning bookthequintessential source for international accounting. This 5th edition doesn't overwhelm users with too much detail, yet provides enough to give essential coverage of accounting, financial reporting, and financial control. Capital markets and financial/managerial analysis underpin the "theme" of the book. The authors realize that international aspects of accounting are becoming more important as they become more common.Topics include comparative accounting, foreign currency translation, accounting for changing prices, international accounting harmonization, international financial statement analysis, managerial planning and control, financial risk management, and international taxation and transfer pricing.For practicing accounting, financial executives, investment managers, university educators, and professional administrators around the world.