International Corporate Reporting
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International Corporate Reporting
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Author : Clare B. Roberts
language : en
Publisher: Pearson Education
Release Date : 2008
International Corporate Reporting written by Clare B. Roberts and has been published by Pearson Education this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
International Finance Reports: A Comparative Approach, 4/e enables students to analyse the similarities and differences in accounting, reporting and regulation around the world, and to familiarize them with the growing body of research into international accounting practices.
International Corporate Reporting
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Author : Pauline Weetman
language : en
Publisher: Routledge
Release Date : 2020-02-19
International Corporate Reporting written by Pauline Weetman and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-19 with Business & Economics categories.
This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.
Corporate Reporting
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Author : Geoff Everingham
language : en
Publisher: Juta and Company Ltd
Release Date : 2008-06-30
Corporate Reporting written by Geoff Everingham and has been published by Juta and Company Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-06-30 with Law categories.
The realm of corporate reporting has shifted significantly since the 7th edition of this book was published. With the world becoming an ever smaller place, the need for a set of global reporting standards has become all the more pressing. To this end two major frameworks have emerged as the flag bearers of global financial reporting standards viz International Financial Reporting Standards (IFRS) and US GAAP. The former has been mandatory for all companies listed on the JSE Securities Exchange Limited (JSE) since 2005. The differential framework ties in well with the recent amendments to the Companies Act in the form of the Corporate Laws Amendment Act (CLAA). The CLAA marks the first phase of Corporate Law reform in South Africa and aims to introduce, amongst other reforms, differential reporting for limited interest companies as defined, to ease the burden of financial reporting on entities where external use of financial information is limited. It will be followed by the new Companies Act which is currently at the Bill stage. The CLAA has an effective date of 14 December 2007. The disclosure requirements set out in this book apply to South African enterprises. They can therefore be applied to companies, close corporations, trusts and partnerships, irrespective of differences in capital structure. Enterprises which are subsidiaries of foreign parent companies may also be required to prepare their financial statements in a format, and with disclosure, that complies with reporting standards abroad. This could lead to disclosure additional to that required in South Africa as set out in this book.
International Financial Reporting Standards Desk Reference
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Author : Roger Hussey
language : en
Publisher: John Wiley & Sons
Release Date : 2005-04-20
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 2005-04-20 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
The International Financial Reporting Standard Ifrs Corporate Reporting Theory And Practice
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Author : Nadine Wiese
language : en
Publisher: GRIN Verlag
Release Date : 2009-11-09
The International Financial Reporting Standard Ifrs Corporate Reporting Theory And Practice written by Nadine Wiese and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-11-09 with Business & Economics categories.
Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of the West of England, Bristol (Bristol Business School), course: Corporate Reporting Theory and Practice, language: English, abstract: In this report the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) is presented. It identifies that this new standard is required due to mainly smaller, non-listed companies prevailing. These entities currently use diverse national accounting standards and thus are not comparable. However, because of SMEs’ differing activities and stakeholders, existing IFRSs would not be appropriate so new standards are needed. The IFRSs for SMEs are based on initial, full IFRSs but were reduced, simplified and adjusted to reduce the reporting burden that many small companies would suffer. All companies addressed are not publicly accountable, provide general purpose statements and approximately contain 50 employees. Which firms in detail will apply to these new standards is finalised by national jurisdictions. Nonetheless, there can be found some disadvantages. E.g. immense simplifications can result in insufficiently explained standards that can hardly be employed adequately. Furthermore, four accounting events are revealed: goodwill impairment, cost method for associates, finance leases and research and development expenditures. All these show up differences compared to full IFRSs. The preparation of financial reports is facilitated and user interests are taken into consideration. However, alternatives can be suggested that perhaps are more appropriate for SMEs. Finally, it is concluded that the IFRS for SMEs are well developed including advantageous adjustments that try to satisfy SMEs’ as well as their reports users’ needs. However, it becomes apparent that some revisions could be necessary to consequently truthfully allow the vast amount of smaller companies become globally comparable.
International Financial Reporting Standards And New Directions In Earnings Management
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Author : Oliveira, Jonas da Silva
language : en
Publisher: IGI Global
Release Date : 2019-03-22
International Financial Reporting Standards And New Directions In Earnings Management written by Oliveira, Jonas da Silva and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-22 with Business & Economics categories.
The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Understanding Integrated Reporting
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Author : Carol Adams
language : en
Publisher: Do Sustainability
Release Date : 2015-03-09
Understanding Integrated Reporting written by Carol Adams and has been published by Do Sustainability this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-03-09 with Business & Economics categories.
Integrated Reporting is the big new development in corporate reporting that everyone is talking about. Why? Quite simply, marks a paradigm shift in the way companies and other organisations think about business models and the creation of value. promotes long term thinking about value-creation and stewardship across a broad base of interdependent capitals -- financial, manufactured, human, intellectual, natural, and social and relationship. With updated references and case studies to take account of the latest developments in , this book provides a practical and expert distillation of for professionals. Internationally renowned sustainability reporting expert and accountant Dr Carol Adams explains in simple terms what is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for and insights and best practice examples from leading integrated reporters. is not just for companies. This book demonstrates how integrated thinking and can benefit many other organisations whose success and influence depends on relationships and partnerships.
International Corporate Reporting 25 7a34 00s
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Author :
language : en
Publisher:
Release Date : 2017
International Corporate Reporting 25 7a34 00s written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
International Financial Reporting Standards
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Author : F. Greg Burton
language : en
Publisher:
Release Date : 2015
International Financial Reporting Standards written by F. Greg Burton and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with BUSINESS & ECONOMICS categories.
International Financial Reporting Standards Implementation
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Author : Mohammad Nurunnabi
language : en
Publisher: Emerald Group Publishing
Release Date : 2021-08-23
International Financial Reporting Standards Implementation written by Mohammad Nurunnabi 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 2021-08-23 with Business & Economics categories.
Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.