Economic And Financial Reporting In England And The Netherlands
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Economic And Financial Reporting In England And The Netherlands
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Author : H. G. A. Vissink
language : en
Publisher:
Release Date : 1985
Economic And Financial Reporting In England And The Netherlands written by H. G. A. Vissink and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Great Britain categories.
Company Financial Reporting
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Author : Stephen A Zeff
language : en
Publisher: Routledge
Release Date : 2016-02-05
Company Financial Reporting written by Stephen A Zeff and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-05 with Business & Economics categories.
First published in 1992. Prior to this work no thorough study had been made of the Dutch institutional environment and of the Dutch practice of regulating the process of financial accounting despite a number of unique and influential practices originating there. The book attempts to trace the conditions, the sources and the connections of the regulatory processes for financial statements — providing orientation for readers unfamiliar with the Dutch context and a chronological survey from the 19th century to the early 1990’s. In addition to analysing the Dutch process, comparison is made with the standard-setting processes in the United States and UK. The title will be of interest to students of Business and Economics.
European Financial Reporting
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Author : James H. Beeny
language : en
Publisher:
Release Date : 1978
European Financial Reporting written by James H. Beeny and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Corporations categories.
Voluntary Annual Report Disclosure By Listed Dutch Companies 1945 1983
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Author : Kees Camfferman
language : en
Publisher: Routledge
Release Date : 2020-09-04
Voluntary Annual Report Disclosure By Listed Dutch Companies 1945 1983 written by Kees Camfferman and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-04 with Business & Economics categories.
This book, first published in 1997, analyses the development of Dutch financial reporting. A process of change in international financial reporting began in the early 1960s, and this book examines the roles of voluntary and legislated improvements on financial information disclosure.
Global History Of Accounting Financial Reporting And Public Policy
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Author : Gary J. Previts
language : en
Publisher: Emerald Group Publishing
Release Date : 2011-10-08
Global History Of Accounting Financial Reporting And Public Policy written by Gary J. Previts and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-10-08 with Business & Economics categories.
Covers the evolution of accounting, financial reporting and related institutions for major economies in the world in a comparable way. This title considers six nations from Asia and Oceania, including Australia, China, India, Indonesia, Japan, and the Republic of Korea.
European Financial Reporting
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Author : Peter J. Walton
language : en
Publisher:
Release Date : 1995
European Financial Reporting written by Peter J. Walton and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.
European Financial Reporting: A History is primarily a reference work for those interested in financial accounting and reporting. It is the first English language source that analyses the historical development of accounting in different European countries, and thereby provides relevant material for the study of comparative international accounting. Because the sum of accounting practices in any jurisdiction at any time represents an accumulation of past decisions, reactions to past events and initiatives in the past which have occurred in relation to an evolving social and economic culture, it follows that to study the accounting of the present, one must study the accounting of the past, and this book makes a first attempt to provide material which will help in that aim.
Company Financial Reporting
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Author : Stephen A. Zeff
language : en
Publisher:
Release Date : 2016
Company Financial Reporting written by Stephen A. Zeff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Corporation reports categories.
European Financial Reporting Beeny J H Netherlands
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Author :
language : en
Publisher:
Release Date : 1975
European Financial Reporting Beeny J H Netherlands written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Corporations categories.
Adoption Of Ifrs In The Netherlands Impact On Value Relevance
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Author : Alfred Mully
language : de
Publisher: GRIN Verlag
Release Date : 2014-03-03
Adoption Of Ifrs In The Netherlands Impact On Value Relevance written by Alfred Mully and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-03-03 with Business & Economics categories.
Masterarbeit aus dem Jahr 2007 im Fachbereich BWL - Bank, Börse, Versicherung, , Sprache: Deutsch, Abstract: Listed Dutch firms are required by law to prepare their financial statements in accordance with the International financial Statements (IFRS) since 2005. Before 2005, listed Dutch firms prepared their financial statements using Dutch law, Title 9 of book two of the Dutch Civil Code. It is interesting to investigate the effect of the implementation of IFRS. Is the quality of the financial statements improved by the implementation of IFRS for the users of the financial statements, such as investors, suppliers and banks? This question can be answered in many ways, looking at different characteristics of the accounting information, for example the comparability, the relevance, the reliability and the understandability. In this thesis the relevance will be studied. Information has the quality of relevance when it influences the economic decisions of users by helping them evaluate past, present or future events or conforming, or correcting, their past evaluations. (IFRS Handbook, 2007, p. 40) In order to be relevant the accounting information must reflect the information needs of the users in valuing a company. In order to determine the market price of a company, investors need accounting information that reflects the share price of a company. The research done studying the relevance of accounting information for valuating companies is called value-relevance research. The implementation of IFRS had consequences for the value-relevance of the accounting information. Whether the value-relevance had improved by the adoption of IFRS is dependent on the differences between the former accounting system and IFRS. The impact on value relevance in the Netherlands has not been studied yet. The impact on value-relevance in other countries has been studied however, for example in the United Kingdom (Harris and Muller, 1999), Germany (Hung and Subramanyam, 2007) and Spain Callao et al. (2007). These studies can give a powerful insight in how the difference in value-relevance of two accounting systems can be studied.
The Netherlands
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Author : Jan Dijksma
language : en
Publisher: Van Nostrand Reinhold
Release Date : 1993-01-01
The Netherlands written by Jan Dijksma and has been published by Van Nostrand Reinhold this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-01-01 with Business & Economics categories.