International Financial Reporting Standards Ifrs And The Institutional Environment PDF Download
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| Author | : Michael J. Neel |
| Publisher | : |
| Total Pages | : |
| Release | : 2012 |
| Genre | : |
| ISBN | : |
Download International Financial Reporting Standards (IFRS) and the Institutional Environment Book in PDF, ePub and Kindle
Comparability is a desirable qualitative characteristic of financial information and critical for financial statement users' ability to identify and understand similarities and differences in financial results among reporting entities. Yet, little research explicitly considers either the determinants or benefits of comparability because of difficulty in identifying and measuring the theoretical construct of comparability. Further, the widespread global adoption of IFRS, a relatively homogenous set of accounting standards, is expected to increase comparability among companies that operate in different national jurisdictions. However, prior studies that examine the average impact of mandatory IFRS adoption on comparability find mixed results. I hypothesized that the impact of mandatory IFRS adoption on comparability varies with managers' reporting incentives and differences between countries' domestic standards and IFRS. Using listed firms from 34 countries, I documented that comparability under non-IFRS domestic standards is higher in countries that provide strong reporting incentives (i.e. countries with strict enforcement regimes or high earnings transparency). Additionally, I found an increase in comparability following IFRS adoption (relative to a control sample of non-adopters) in countries that provide strong reporting incentives or with large domestic GAAP-IFRS differences. In contrast, I found evidence of a decrease following IFRS adoption (relative to a control sample of non-adopters) in countries with weak reporting incentives or with small domestic GAAP-IFRS differences. Finally, I showed that changes in comparability surrounding adoption are positively associated with changes in the quality of firms' information environments.
| Author | : World Bank |
| Publisher | : |
| Total Pages | : |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
Download Report on the Observance of Standards and Codes, Accounting and Auditing Book in PDF, ePub and Kindle
The purpose of this report is to gain an understanding of the governance arrangements and procedures for setting accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on examples of good practice followed by internationally-recognized standard-setting bodies. The report is structured as follows: institutional environment for standard-setting; adoption of IFRS; standard -setting process for national auditing standards; and other aspects of the standard-setting process.
| Author | : Weltbank |
| Publisher | : |
| Total Pages | : |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
Download Report on the Observance of Standards and Codes, Accounting and Auditing Book in PDF, ePub and Kindle
The purpose of this report is to gain an understanding of the governance arrangements and procedures for setting accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on examples of good practice followed by internationally-recognized standard-setting bodies. The report is structured as follows: institutional environment for standard-setting; adoption of IFRS; standard -setting process for national auditing standards; and other aspects of the standard-setting process.
| Author | : Didier Bensadon |
| Publisher | : Springer |
| Total Pages | : 477 |
| Release | : 2016-05-13 |
| Genre | : Business & Economics |
| ISBN | : 3319282255 |
Download IFRS in a Global World Book in PDF, ePub and Kindle
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
| Author | : Roger Hussey |
| Publisher | : John Wiley & Sons |
| Total Pages | : 398 |
| Release | : 2005-04-20 |
| Genre | : Business & Economics |
| ISBN | : 047171450X |
Download International Financial Reporting Standards Desk Reference Book in PDF, ePub and Kindle
"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board
| Author | : Greg F. Burton |
| Publisher | : Routledge |
| Total Pages | : 1163 |
| Release | : 2015-02-20 |
| Genre | : Business & Economics |
| ISBN | : 113407042X |
Download International Financial Reporting Standards Book in PDF, ePub and Kindle
International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.
| Author | : Mohammad Nurunnabi |
| Publisher | : Emerald Group Publishing |
| Total Pages | : 276 |
| Release | : 2021-08-23 |
| Genre | : Business & Economics |
| ISBN | : 1801174423 |
Download International Financial Reporting Standards Implementation Book in PDF, ePub and Kindle
Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.
| Author | : Carien van Mourik |
| Publisher | : Routledge |
| Total Pages | : 495 |
| Release | : 2013-10-01 |
| Genre | : Business & Economics |
| ISBN | : 1136243496 |
Download The Routledge Companion to Accounting, Reporting and Regulation Book in PDF, ePub and Kindle
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.
| Author | : Uchenna, Efobi |
| Publisher | : IGI Global |
| Total Pages | : 434 |
| Release | : 2016-03-08 |
| Genre | : Business & Economics |
| ISBN | : 1466698772 |
Download Economics and Political Implications of International Financial Reporting Standards Book in PDF, ePub and Kindle
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 | : David M. Boje |
| Publisher | : Routledge |
| Total Pages | : 315 |
| Release | : 2015-05-15 |
| Genre | : Business & Economics |
| ISBN | : 1317633105 |
Download Organizational Change and Global Standardization Book in PDF, ePub and Kindle
Organizational Change and Global Standardization: Solutions to Standards and Norms Overwhelming Organizations takes an organizational change approach to the overflow of standards and norms, looking at how to deal effectively and ethically with four kinds of standards and norms businesses face when they go global: (1) accounting & finance (2) international & world trade,(3) social and (4) safety & quality & environment. It is part of a larger problem faced by not only business, but every sort of organization - how to live with the epidemic of standards and norms, often in conflict, many just unnecessary, and a few that are quite helpful and important. There are good reasons to have International Standards Organization (ISO), International Labor Organization (ILO), World Trade Organization (WTO), North Atlantic Treaty Association (NAFTA), International accounting Standards Boards (IASB), International Financial Reporting Standards (IFRS)), and many more standard-setting organizations issuing, auditing, proposing codes of ethics, and certifying standards and norms. However, there are important, poorly understood organizational change consequences to the contagion of standards and norms. This volume brings together a unique group of authors who are working on a pragmatic way for organizations to deal with an overflow of standards and norms that are often at heads, ambiguous, or simply created to produce more work for a burgeoning standards setting industry. The aim of Organizational Change and Global Standardization is to stimulate a critical analysis within the framework of analytical and pragmatic approach to an overwhelming bureaucratization of the managed and organized global activities.
