Economics and Political Implications of International Financial Reporting Standards
Economics and Political Implications of International Financial Reporting Standards

Author: Uchenna, Efobi

Publisher: IGI Global

Published: 2016-03-08

Total Pages: 434

ISBN-13: 1466698772

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International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.

Globalisation of Accounting Standards
Globalisation of Accounting Standards

Author: Jayne Maree Godfrey

Publisher: Edward Elgar Publishing

Published: 2007-01-01

Total Pages: 344

ISBN-13: 9781782542704

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In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.

DMAIC
DMAIC

Author: Arturo Realyvásquez Vargas

Publisher: CRC Press

Published: 2024-10-30

Total Pages: 137

ISBN-13: 1040275303

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The industry is currently facing a multitude of challenges on production lines that must be systematically addressed in order to improve quality and productivity. One commonly utilized methodology by companies is DMAIC (Define, Measure, Analyze, Improve, and Control), which has been proven effective through various case studies and is now considered a standard problem-solving approach. However, existing books on DMAIC often focus solely on defining concepts and tools, as well as showcasing case studies separately. This book consolidates all of these aspects into a single, user-friendly resource. DMAIC: Concepts, Tools, and Industrial Applications offers both theoretical and practical insights into the DMAIC methodology. It sequentially presents all stages of DMAIC, outlining activities, data collection, and analysis processes. By integrating DMAIC concepts, tools, and case studies, this book provides industry professionals with a comprehensive resource. Real-world case studies from companies that have successfully implemented DMAIC to enhance production processes are showcased, offering valuable insights and practical examples. This book serves as a valuable resource for professionals, students, and individuals responsible for improving industrial production systems. By consolidating theory, tools, and case studies into a single book, readers can gain a comprehensive understanding of DMAIC and its application in industry.

Accounting Theory
Accounting Theory

Author: Michael Gaffikin

Publisher:

Published: 2008

Total Pages: 264

ISBN-13: 9781741030709

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"This new Australian text addresses a broad range of accounting theory and research while linking this to current accounting practice and the impact this has on businesses. The text goes beyond an analysis of theory, thought and ideas to include a more holistic view of other influences to the accounting profession including historical and cultural impacts and the regulation of the discipline. These influences are then related back to real, everyday problems faced by accountants."--Publisher's website.

Research in Accounting in Emerging Economies
Research in Accounting in Emerging Economies

Author: Shahzad Uddin

Publisher: Emerald Group Publishing

Published: 2010-12-02

Total Pages: 310

ISBN-13: 0857244523

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Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

Expected Credit Loss Modeling from a Top-Down Stress Testing Perspective
Expected Credit Loss Modeling from a Top-Down Stress Testing Perspective

Author: Mr.Marco Gross

Publisher: International Monetary Fund

Published: 2020-07-03

Total Pages: 47

ISBN-13: 1513549081

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The objective of this paper is to present an integrated tool suite for IFRS 9- and CECL-compatible estimation in top-down solvency stress tests. The tool suite serves as an illustration for institutions wishing to include accounting-based approaches for credit risk modeling in top-down stress tests.

Pan-African Banks
Pan-African Banks

Author:

Publisher:

Published: 2015

Total Pages: 102

ISBN-13: 9781475547979

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Pan-African banks are expanding rapidly across the continent, creating cross-border networks, and having a systemic presence in the banking sectors of many Sub-Saharan African countries. These banking groups are fostering financial development and economic integration, stimulating competition and efficiency, introducing product innovation and modern management and information systems, and bringing higher skills and expertise to host countries. At the same time, the rise of pan-African banks presents new challenges for regulators and supervisors. As networks expand, new channels for transmission of macro-financial risks and spillovers across home and host countries may emerge. To ensure that the gains from cross border banking are sustained and avoid raising financial stability risks, enhanced cross-border cooperation on regulatory and supervisory oversight is needed, in particular to support effective supervision on a consolidated basis. This paper takes stock of the development of pan-African banking groups; identifies regulatory, supervisory and resolution gaps; and suggests how the IMF can help the authorities address the related challenges.