The Evolution of International Accounting, Standards
Author | : Timothy S. Doupnik |
Publisher | : |
Total Pages | : |
Release | : |
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Author | : Timothy S. Doupnik |
Publisher | : |
Total Pages | : |
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ISBN | : |
Author | : Kees Camfferman |
Publisher | : Oxford University Press on Demand |
Total Pages | : 702 |
Release | : 2007-03-08 |
Genre | : Business & Economics |
ISBN | : 9780199296293 |
Publisher description
Author | : Roger Hussey |
Publisher | : John Wiley & Sons |
Total Pages | : 398 |
Release | : 2005-04-22 |
Genre | : Business & Economics |
ISBN | : 0471727156 |
"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 | : V.K. Zimmerman |
Publisher | : JAI Press |
Total Pages | : 0 |
Release | : 1998-08-02 |
Genre | : Business & Economics |
ISBN | : 9780762304615 |
This volume contains papers presented at the 1996 Center for International Education and Research in Accounting Conference. The theme of transitional and developing economies struggling with the introduction and implementation of international accounting standards is evident throughout the papers. While current events often seem to outstrip our ability to keep up, these papers provide insights into current events in the adoption and application of the international accounting standards.
Author | : Mark Währisch |
Publisher | : Peter Lang Publishing |
Total Pages | : 252 |
Release | : 2001 |
Genre | : Business & Economics |
ISBN | : |
Until now we have different accounting or financial reporting systems in different countries. This may be detrimental for capital market participants with worldwide activities who expect advantages in the application of only one system. The use of one system may provide network effects. If they exist, the benefits for users increase the more users adopt the same system. When accounting systems compete in terms of network effects, the decisions for using a system are interdependent and can be modeled by means of game theory. This book analyses how network effects in terms of accounting systems can be defined, how those effects may affect investors, corporations and standard setters, how adoption patterns of accounting systems may be modeled and what drives adoption decisions.
Author | : Robert J. Kirsch |
Publisher | : |
Total Pages | : 465 |
Release | : 2006 |
Genre | : Accounting |
ISBN | : 9781841406084 |
Author | : Kees Camfferman |
Publisher | : OUP Oxford |
Total Pages | : 728 |
Release | : 2015-03-26 |
Genre | : Business & Economics |
ISBN | : 0191057142 |
The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.
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 | : Gary J. Previts |
Publisher | : Emerald Group Publishing |
Total Pages | : 262 |
Release | : 2012-07-17 |
Genre | : Business & Economics |
ISBN | : 0857248154 |
The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
Author | : Masatsugu Sanada |
Publisher | : Routledge |
Total Pages | : 143 |
Release | : 2019-09-18 |
Genre | : Business & Economics |
ISBN | : 1000710807 |
Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing. Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.