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Author: Organisation for Economic Co-operation and Development
Publisher: Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre
Published: 1986
Total Pages: 160
ISBN-13:
DOWNLOAD EBOOKThe main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ...
Author: J. Beke
Publisher: Springer
Published: 2013-12-18
Total Pages: 224
ISBN-13: 1137374349
DOWNLOAD EBOOKInternational 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.
Author: Lee H. Radebaugh
Publisher: John Wiley & Sons
Published: 2006-01-04
Total Pages: 520
ISBN-13: 0471652695
DOWNLOAD EBOOKThis text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.
Author: Sebastian Botzem
Publisher: Edward Elgar Publishing
Published: 2012-01-01
Total Pages: 233
ISBN-13: 1781001065
DOWNLOAD EBOOK'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.
Author: Isabel Brusca
Publisher: Springer Nature
Published: 2021-04-15
Total Pages: 148
ISBN-13: 3030631257
DOWNLOAD EBOOKThe aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.
Author: I. Brusca
Publisher: Springer
Published: 2016-02-03
Total Pages: 443
ISBN-13: 1137461349
DOWNLOAD EBOOKThe book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
Author: Anthony G. Hopwood
Publisher: Philip Allan
Published: 1984
Total Pages: 266
ISBN-13:
DOWNLOAD EBOOKAuthor: Soner Gokten
Publisher: BoD – Books on Demand
Published: 2017-09-20
Total Pages: 342
ISBN-13: 953513549X
DOWNLOAD EBOOKWe have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
Author: George J. Benston
Publisher: Oxford University Press
Published: 2006-04-13
Total Pages: 333
ISBN-13: 0198041691
DOWNLOAD EBOOKInternational 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: Kunio Ito
Publisher: Springer
Published: 2014-07-08
Total Pages: 337
ISBN-13: 4431547924
DOWNLOAD EBOOKDespite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.
