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Author: Chandra Kanodia
Publisher: Now Publishers Inc
Published: 2007
Total Pages: 105
ISBN-13: 1601980620
DOWNLOAD EBOOKKanodia presents a new approach to the study of accounting measurement that argues that how firms' economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms' real decisions and on the allocation of resources.
Author: Bahaaeddin Alareeni
Publisher: Springer Nature
Published:
Total Pages: 564
ISBN-13: 3031674448
DOWNLOAD EBOOKAuthor: Catalin Albu
Publisher: Emerald Group Publishing
Published: 2013-12-05
Total Pages: 358
ISBN-13:
DOWNLOAD EBOOKCountries in Central and Eastern Europe (CEE), most of them former components of the communist bloc, have suffered diverse influences over time. Historically, the advent of communism in the 1950s has stopped the economic and political development of these countries. Its fall during the late 1980s and early 1990s triggered severe changes in the economic and social environment, with profound consequences on the countries' accounting and business models. The accounting regulatory process of these countries has mostly been a public one, although some countries also involved private sector and professional bodies. With economic and political reforms these countries are now reforming their accounting systems with for example the adoption of International Accounting Standards/International Financial Reporting Standards (IFRS). Additionally, the CEE countries' political will to join the European Union compelled the regulators to ensure a high level of harmonization with the European Directives. This volume present theoretical and empirical papers that will further our understanding of accounting issues in CEE countries.
Author: Dr. Edward Lee
Publisher:
Published: 2008
Total Pages: 28
ISBN-13: 9781859084458
DOWNLOAD EBOOKAuthor: Uptal Bhattacharya
Publisher:
Published: 2002
Total Pages: 27
ISBN-13: 9789616430258
DOWNLOAD EBOOKAuthor: Florencia Roca
Publisher: Createspace Independent Publishing Platform
Published: 2016-12-21
Total Pages: 384
ISBN-13: 9781541253209
DOWNLOAD EBOOKA guide for the appraisal of projects from the financial point of view. A book ready to be applied, rich in examples; prepared by financial consultants and professors. The book includes links to download all the Excel spreadsheets, as well as explanation videos recorded by the authors. Facebook page: www.facebook.com/project.evaluation
Author: Pauline Weetman
Publisher: Routledge
Published: 2019-07-23
Total Pages: 391
ISBN-13: 1351128485
DOWNLOAD EBOOKAs researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence. This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature.
Author: Paul Pacter
Publisher:
Published: 2017
Total Pages: 212
ISBN-13: 9781911040491
DOWNLOAD EBOOK"This guide is primarily an overview of the extent of adoption of IFRS Standards in 150 countries and other jurisdictions around the world. Together they represent around 98 per cent of the world's gross domestic product (GDP)"--Page 8.
Author: Jan Pieter Krahmen (editor)
Publisher:
Published: 2004
Total Pages: 550
ISBN-13: 0199253161
DOWNLOAD EBOOKWritten by a team of scholars, predominantly from the Centre for Financial Studies in Frankfurt, this volume provides a descriptive survey of the present state of the German financial system and a new analytical framework to explain its workings.
Author: Nick Antill
Publisher: Harriman House Limited
Published: 2008
Total Pages: 433
ISBN-13: 190564177X
DOWNLOAD EBOOKInternational Financial Reporting Standards (IFRS) are now mandatory in many parts of the world, including Europe, Australia and China. In addition, many countries are in the process of IFRS adoption. Lastly, foreign registrants in US companies no longer have to undertake a costly US-IFRS reconciliation. Therefore, it is clear that investors, analysts and valuers need to understand financial statements produced under IFRS to feed in to their valuations and broader investment decisions. Written by practitioners for practitioners, the book addresses valuation from the viewpoint of the analyst, the investor and the corporate acquirer. It starts with valuation theory: what is to be discounted and at what discount rate? It explains the connection between standard methodologies based on free cash flow and on return on capital. And it emphasizes that, whichever method is used, accurate interpretation of accounting information is critical to the production of sensible valuations. The authors argue that forecasts of cash flows imply views on profits and balance sheets, and that non-cash items contain useful information about future cash flows - so profits matter. The book then addresses the implications for analysis and valuation of key aspects of IFRS including: - Pensions - Stock options - Derivatives - Provisions - Leases The text also sets out which countries use GAAP, as well as the key differences between IFRS and US GAAP treatments of these issues, in addition to their implications for analysis. A detailed case study is used to provide a step-by-step valuation of an industrial company using both free cash flow and economic profit methodologies. The authors then address a range of common valuation problems, including cyclical or immature companies, as well as the specialist accounting and modelling knowledge required for regulated utilities, resource extraction companies, banks, insurance and real estate companies. Accounting for mergers and disposals is first explained and then illustrated with a detailed potential acquisition using real companies.
