Globalisation Of Accounting Standards
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Globalisation Of Accounting Standards
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Author : Jayne Maree Godfrey
language : en
Publisher: Edward Elgar Publishing
Release Date : 2007-01-01
Globalisation Of Accounting Standards written by Jayne Maree Godfrey and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-01 with Business & Economics categories.
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.
Ifrs In A Global World
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Author : Didier Bensadon
language : en
Publisher: Springer
Release Date : 2016-05-13
Ifrs In A Global World written by Didier Bensadon and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-05-13 with Business & Economics categories.
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
More Accounting Changes
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Author : Robert Herz
language : en
Publisher: Emerald Group Publishing
Release Date : 2016-09-12
More Accounting Changes written by Robert Herz 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 2016-09-12 with Business & Economics categories.
This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.
Aiming For Global Accounting Standards
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Author : Kees Camfferman
language : en
Publisher: Oxford University Press, USA
Release Date : 2015
Aiming For Global Accounting Standards written by Kees Camfferman and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Business & Economics categories.
The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.
Achieving Global Convergence Of Financial Reporting Standards
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Author : Christopher Patel
language : en
Publisher: Emerald Group Publishing
Release Date : 2011-12-15
Achieving Global Convergence Of Financial Reporting Standards written by Christopher Patel 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 2011-12-15 with Business & Economics categories.
This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.
International Perspectives On Accounting And Corporate Behavior
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Author : Kunio Ito
language : en
Publisher: Springer
Release Date : 2014-07-08
International Perspectives On Accounting And Corporate Behavior written by Kunio Ito and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-07-08 with Business & Economics categories.
Despite 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.
Globalisation And Contextual Factors In Accounting
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Author : Eva Heidhues
language : en
Publisher: Emerald Group Publishing
Release Date : 2012-03-01
Globalisation And Contextual Factors In Accounting written by Eva Heidhues 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 2012-03-01 with Business & Economics categories.
This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,
Aiming For Global Accounting Standards
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Author : Kees Camfferman
language : en
Publisher:
Release Date : 2015
Aiming For Global Accounting Standards written by Kees Camfferman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Accounting categories.
A historical study of the body that sets International Financial Reporting Standards - now the basis for financial reporting - with extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, forces, and events that have shaped these standards.
International Accounting
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Author : Shahrokh M. Saudagaran
language : en
Publisher: CCH
Release Date : 2009
International Accounting written by Shahrokh M. Saudagaran and has been published by CCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business & Economics categories.
Global Governance In Accounting
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Author : J. Zimmermann
language : en
Publisher: Springer
Release Date : 2008-05-29
Global Governance In Accounting written by J. Zimmermann and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-05-29 with Business & Economics categories.
This book takes a look at the world of accounting and examines business's relationship with the state. It compares the accounting regulations in Germany, the UK and the US to provide evidence that privatization and convergence must be used with caution, at least in the world of accounting.