International Accounting Harmonization
International Accounting Harmonization

Author: J. Beke

Publisher: Springer

Published: 2013-12-18

Total Pages: 224

ISBN-13: 1137374349

DOWNLOAD EBOOK

International 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.

Accounting in Central and Eastern Europe
Accounting in Central and Eastern Europe

Author: Catalin Albu

Publisher: Emerald Group Publishing

Published: 2013-12-05

Total Pages: 358

ISBN-13:

DOWNLOAD EBOOK

Countries 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.

Accounting and Corporate Reporting
Accounting and Corporate Reporting

Author: Soner Gokten

Publisher: BoD – Books on Demand

Published: 2017-09-20

Total Pages: 342

ISBN-13: 953513549X

DOWNLOAD EBOOK

We 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".

Financial Accounting with International Financial Reporting Standards
Financial Accounting with International Financial Reporting Standards

Author: Jerry J. Weygandt

Publisher: John Wiley & Sons

Published: 2018-07-18

Total Pages: 871

ISBN-13: 1119504309

DOWNLOAD EBOOK

While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt's fourth edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features (e.g. TOC, writing style, pedagogy, robust EOC) on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS, and providing EOC exercises and problems that present students with foreign currency examples instead of solely U.S. dollars.

Regression with Dummy Variables
Regression with Dummy Variables

Author: Melissa A. Hardy

Publisher: SAGE

Published: 1993-02-25

Total Pages: 100

ISBN-13: 9780803951280

DOWNLOAD EBOOK

It is often necessary for social scientists to study differences in groups, such as gender or race differences in attitudes, buying behavior, or socioeconomic characteristics. When the researcher seeks to estimate group differences through the use of independent variables that are qualitative, dummy variables allow the researcher to represent information about group membership in quantitative terms without imposing unrealistic measurement assumptions on the categorical variables. Beginning with the simplest model, Hardy probes the use of dummy variable regression in increasingly complex specifications, exploring issues such as: interaction, heteroscedasticity, multiple comparisons and significance testing, the use of effects or contrast coding, testing for curvilinearity, and estimating a piecewise linear regression.

Project Evaluation Techniques for Entrepreneurs
Project Evaluation Techniques for Entrepreneurs

Author: Florencia Roca

Publisher: Createspace Independent Publishing Platform

Published: 2016-12-21

Total Pages: 384

ISBN-13: 9781541253209

DOWNLOAD EBOOK

A 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

Wiley 2021 Interpretation and Application of IFRS Standards
Wiley 2021 Interpretation and Application of IFRS Standards

Author: PKF International Ltd

Publisher: John Wiley & Sons

Published: 2021-07-06

Total Pages: 1011

ISBN-13: 111981863X

DOWNLOAD EBOOK

Wiley Interpretation and Application of IFRS® Standards The 2021 reference for the interpretation and application of the latest international standards Wiley IFRS® Standards 2021 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards. The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS® Standards 2021 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2020 as issued by the IASB by 30 June 2020. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This guide is written by the people passionate about IFRS® at PKF International. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. PKF International is a member of the Forum of Firms – an organisation dedicated to consistent and high-quality standards of financial reporting and auditing practices worldwide. www.pkf.com. PKF International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms. All rights reserved.