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International Accounting And Reporting Issues

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International Accounting And Reporting Issues

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Author : United Nations Conference on Trade and Development (UNCTAD)
language : en
Publisher: United Nations
Release Date : 2019-05-20

International Accounting And Reporting Issues written by United Nations Conference on Trade and Development (UNCTAD) and has been published by United Nations this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-20 with Political Science categories.

This publication reviews recent developments on the performance of enterprises in attaining Sustainable Development Goals, as well as practical implementation of aspects concerning International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS). It discusses implementation of recent IFRS considerations dealing with financial instruments, revenue from contracts with customers, leases and insurance contracts. Concerning IPSAS, the report looks into its overall implementation worldwide.

International Accounting And Reporting Issues

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Author : United Nations Conference on Trade and Development (UNCTAD)
language : en
Publisher: United Nations
Release Date : 2016-05-17

The International Accounting and Reporting Issues 2015 Review presents country case studies of Germany and the United Kingdom on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and regulation of professional accountants within the context of achieving high-quality corporate reporting. These country case studies are a continuation of similar studies that have already been published in the 2014 volume of this series covering Australia, Belgium and Canada. The respective case studies are contained in Chapters I and II. An analysis of the main findings of all the case studies- including the ones presented in the 2014 volume- is contained in chapter Ill.

International Accounting And Reporting Issues

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Author : United Nations Conference on Trade and Development (UNCTAD)
language : en
Publisher: United Nations
Release Date : 2017-10-31

The International Accounting and Reporting Issues Review presents country case studies on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and regulation of professional accountants within the context of achieving high-quality corporate reporting. These case studies are continuations of similar studies that have already been published previously.

International Accounting And Reporting Issues

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Author : United Nations Conference on Trade and Development (UNCTAD)
language : en
Publisher: United Nations
Release Date : 2016-05-17

The International Accounting and Reporting Issues 2014 Review is focused on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and regulation of professional accountants within the context of achieving high-quality corporate reporting. In order to facilitate sharing of experiences among members States and also to provide practical examples of compliance monitoring and enforcement mechanisms in relation to international corporate reporting standards and codes. the UNCTAD secretariat, in cooperation with top experts on these topics, prepared country case studies on Australia, Belgium and Canada. Chapter I analyzes the key elements that member States need to consider when building efficient monitoring and enforcement systems for companies, audit firms and professional accountants. It highlights standards and guidance for good practices and discusses the main challenges to establish efficient mechanisms for the monitoring of compliance and enforcement. The respective country case studies are contained in chapters II through IV.

International Accounting And Reporting Issues

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Author : United Nations Conference on Trade and Development
language : en
Publisher: United Nations Publications
Release Date : 2005

International Accounting And Reporting Issues written by United Nations Conference on Trade and Development and has been published by United Nations Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.

This publication contains the proceedings of the 21st session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), held in Geneva in October 2004. Issues discussed include: the comparability and relevance of existing indicators on corporate social responsibility; corporate governance disclosure requirements; the implementation of international accounting and auditing standards; and convergence to the international financial reporting standards (IFRSs) and ISAs (international standards on auditing.

International Accounting And Reporting Issues

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Author :
language : en
Publisher: United Nations Publications
Release Date : 2006-10

International Accounting And Reporting Issues written by and has been published by United Nations Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-10 with Business & Economics categories.

The 2005 Review contains the proceedings of the 22nd session of the Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (ISAR). During this session, the Group of Experts deliberated on two main agenda items: review of practical implementation issues of International Financial Reporting Standards (IFRS) and comparability and relevance of existing indicators on corporate responsibility. On 24 November 2005, the UNCTAD secretariat organized a technical workshop on the practical implementation of International Financial Reporting Standards (IFRS). The workshop addressed many technical issues such as first-time implementation of IFRS; measurement and recognition, including fair value measurement requirements; revenue recognition; and opportunities for cooperation and coordination in the implementation of IFRS. The event featured several leading experts in the area of IFRS.

International Financial Reporting Standards Desk Reference

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Author : Roger Hussey
language : en
Publisher: John Wiley & Sons
Release Date : 2005-04-22

International Financial Reporting Standards Desk Reference written by Roger Hussey and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-04-22 with Business & Economics categories.

"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board

International Accounting And Reporting Issues

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Author : United Nations Publications
language : en
Publisher:
Release Date : 2000-01

International Accounting And Reporting Issues written by United Nations Publications and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-01 with categories.

Recent years have been marked by a growing momentum in favour of the use of international accounting standards. In its continuous effort to promote the harmonization of national accounting standards, this year's edition of International Accounting and Reporting Issues, focuses on the accounting needs of small and medium-sized enterprises.

International Accounting And Transnational Decisions

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Author : S. J. Gray
language : en
Publisher: Butterworth-Heinemann
Release Date : 2014-05-20

International Accounting And Transnational Decisions written by S. J. Gray and has been published by Butterworth-Heinemann this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-05-20 with Business & Economics categories.

International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.

International Accounting And Reporting Issues

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Author : United Nations Conference on Trade and Development
language : en
Publisher: United Nations Publications
Release Date : 2007-10-02

This volume of the 2006 Review of International Accounting and Reporting Issues contains the proceedings of the twenty-third session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The two main agenda items the session dealt with were: a review of practical implementation issues of International Financial Reporting Standards; and comparability and relevance of existing indicators on corporate responsibility.

International Accounting And Reporting Issues

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