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Global History of Accounting, Financial Reporting and Public Policy

Global History of Accounting, Financial Reporting and Public Policy
Author: Gary J. Previts
Publisher: Emerald Group Publishing
Total Pages: 262
Release: 2012-07-17
Genre: Business & Economics
ISBN: 0857248154

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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.


The Evolution of International Accounting Systems

The Evolution of International Accounting Systems
Author: Mark Währisch
Publisher: Peter Lang Publishing
Total Pages: 252
Release: 2001
Genre: Business & Economics
ISBN:

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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.


Financial Reporting and Global Capital Markets

Financial Reporting and Global Capital Markets
Author: Kees Camfferman
Publisher: Oxford University Press on Demand
Total Pages: 702
Release: 2007-03-08
Genre: Business & Economics
ISBN: 9780199296293

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The Evolution of International Accounting Standards in Transitional and Developing Economies

The Evolution of International Accounting Standards in Transitional and Developing Economies
Author: V.K. Zimmerman
Publisher: JAI Press
Total Pages: 0
Release: 1998-08-02
Genre: Business & Economics
ISBN: 9780762304615

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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.


International Financial Reporting Standards Desk Reference

International Financial Reporting Standards Desk Reference
Author: Roger Hussey
Publisher: John Wiley & Sons
Total Pages: 398
Release: 2005-04-22
Genre: Business & Economics
ISBN: 0471727156

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"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