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Author: Jayne Maree Godfrey
Publisher: Edward Elgar Publishing
ISBN: 9781782542704
Category : Business & Economics
Languages : en
Pages : 344
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Book Description
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.
Author: Jayne Maree Godfrey
Publisher: Edward Elgar Publishing
ISBN: 9781782542704
Category : Business & Economics
Languages : en
Pages : 344
Get Book Here
Book Description
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.
Author: Bruce Pounder
Publisher: John Wiley & Sons
ISBN: 0470464208
Category : Study Aids
Languages : en
Pages : 291
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Book Description
As a result of the global convergence of financial reporting standards, U.S. GAAP is changing profoundly. U.S. GAAP is also being abandoned by many public and private companies, and will eventually be replaced by a higher-quality set of global standards. The Convergence Guidebook for Corporate Financial Reporting provides the timely, practical guidance that CFOs, controllers, and other financial managers need in order to prepare for the impact of Convergence on their companies, departments, and careers. Guidebook readers will also learn why they must begin preparing for "the next big challenge in corporate financial reporting" now.
Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 46
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Book Description
Author: Irene M. Wiecek
Publisher: John Wiley & Sons
ISBN: 0470483172
Category : Business & Economics
Languages : en
Pages : 385
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Book Description
The IFRS Primer: International GAAP Basics serves as a roadmap to provide guidance and a path through the period of transition to convergence of GAAP and international reporting standards for both students and instructors. As in introduction to International Financial Reporting Standards (IFRS), the IFRS Primer is a stand alone and logical supplement for use with existing U.S. introductory, intermediate, and advanced financial accounting textbooks.
Author: Bob Uhl
Publisher:
ISBN: 9781797787060
Category :
Languages : en
Pages : 76
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Book Description
This publication discusses differences that are commonly found in practice between the International Accounting Standards Board's IFRS® Standards and the FASB's U.S. GAAP. The significance of these differences to a given entity will vary depending on such factors as the nature of its operations, the industry in which it operates, and the accounting policy choices it has made.
Author: Steven M. Bragg
Publisher: John Wiley & Sons
ISBN: 0470890703
Category : Business & Economics
Languages : en
Pages : 288
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Book Description
The definitive guide to all things IFRS IFRS Made Easy provides complete, easy-to-navigate coverage of all International Financial Reporting Standards (IFRSs) with concise explanations and hundreds of supporting examples. This reference tool goes anywhere you go-to a client's office, on a business trip, or to an important lunch meeting, with on-the-spot answers to any questions that arise. Practical, plain -language explanation of the international financial accounting and reporting standards Summarizes International Financial Reporting Standards Liberally sprinkled with definitions and examples Notes applicable IFRS source documents Written for every company struggling with the impact of convergence, IFRS Made Easy clearly explains how IFRS will impact your company, how you will need to account for various specific items, and more. This book is filled with practical techniques and rules of thumb for understanding the day-to-day IFRS issues every accountant, controller or CFO is sure to face-and puts all the answers you need at your fingertips.
Author: Lawrence J. Gitman
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1455
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Book Description
Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Author: Barry J. Epstein
Publisher: John Wiley & Sons
ISBN: 0470453222
Category : Study Aids
Languages : en
Pages : 1345
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Book Description
Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC) Equally valuable for preparers, auditors, and users of financial reports Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.
Author: A. Rashad Abdel-Khalik
Publisher:
ISBN: 9780910065122
Category : Lease and rental services
Languages : en
Pages : 311
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Book Description
Author: Barry J. Epstein
Publisher: John Wiley & Sons
ISBN: 0470453192
Category : Business & Economics
Languages : en
Pages : 1393
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Book Description
This is a study and analysis of all generally accepted accounting principles (GAAP) for 2010, restating the original, highly technical pronouncements in easy-to-understand terms while providing battle-tested implementation guidance and real-world examples.
