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Author: Marwa Hassaan
Publisher: Cambridge Scholars Publishing
ISBN: 1443851566
Category : Business & Economics
Languages : en
Pages : 360
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Book Description
Compliance with international best practices in emerging Middle East and North Africa (MENA) stock exchanges is a key issue which needs a comprehensive investigation to identify barriers to actual compliance with such practices. Corporate Governance and Compliance with IFRSs: MENA Evidence is a must read book that is the first to examine the influence of the introduction of corporate governance requirements for best practices on improving compliance with International Financial Reporting Standards (IFRSs) in MENA stock exchanges. Additionally, it determines obstacles and suggests the proper actions to be taken to really globalize MENA emerging stock exchanges.
Author: Marwa Hassaan
Publisher: Cambridge Scholars Publishing
ISBN: 1443851566
Category : Business & Economics
Languages : en
Pages : 360
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Book Description
Compliance with international best practices in emerging Middle East and North Africa (MENA) stock exchanges is a key issue which needs a comprehensive investigation to identify barriers to actual compliance with such practices. Corporate Governance and Compliance with IFRSs: MENA Evidence is a must read book that is the first to examine the influence of the introduction of corporate governance requirements for best practices on improving compliance with International Financial Reporting Standards (IFRSs) in MENA stock exchanges. Additionally, it determines obstacles and suggests the proper actions to be taken to really globalize MENA emerging stock exchanges.
Author: Muath Abdelqader
Publisher: Taylor & Francis
ISBN: 1000803678
Category : Business & Economics
Languages : en
Pages : 261
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Book Description
The rapid globalization of capital markets has increased attention toward examining the quality of the disclosure practices implemented by companies, as internationalization and globalization are the most important motives of the harmonization of financial statements preparation and presentation. Given the expansion of trade and the openness to foreign capital markets, investment decisions became not limited only for local users, but also international users may need to access the financial information. The issuance of International Financial Reporting Standards (IFRS) to be used throughout the world aims to improve the comparability and understandability of financial statements, and hence, to enhance investment decisions through helping investors across the borders to invest in multinational companies. Although fluid and under-developed institutional arrangements remain central features of emerging markets, ensuring effective corporate governance mechanisms would indeed support companies in complying with IFRS – the latter imposes a challenge for companies operating in emerging markets. This book evaluates the differences in the level of compliance with IFRS across the GCC states, exploring the impact of corporate governance on the level of compliance with IFRS and presenting an empirical analysis of companies across the GCC. It makes an important contribution by providing a detailed empirical analysis of the interplay between corporate governance and IFRS in emerging market setting and highlights the way for future research. It will provide international business, management, and accounting and finance students and senior practitioners with a completely new and updated guide to the work in the field of corporate governance and IFRS compliance in emerging markets.
Author: Dimitris N. Chorafas
Publisher: Elsevier
ISBN: 0080461662
Category : Business & Economics
Languages : en
Pages : 497
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Book Description
Written for managers and professionals in business and industry, this book helps the reader in: * Understanding what is and is not IFRS * Learning the complexities of IFRS implementation* Appreciating the contribution of IFRS to corporate governance The changeover from the mosaic of different heterogeneous national accounting standards to the International Financial Reporting Standards has not been easy. For many companies IFRS, and most particularly the concept of fair value in IAS 39, has amounted to a phase shift – which is prerequisite to achieving compliant financial reporting. The research conducted by Dr. Chorafas for this book, documented that the process of meeting IFRS requirements presents opportunities and challenges to all enterprises. As many companies have found out, abandoning the classical accruals accounting for marking-to-market their transactions and portfolio positions, has not been easy. The conversion process has affected several functions within the organization including balance sheets, P&L statements, auditing, risk control, information systems, and management accounting. This book is in made up of four parts: * Part One focuses on business competition, standards boards, corporate accounting, and IAS 39 * The theme of Part Two, is the implementation of IFRS, exemplified through case studies on task forces and practical applications * Part Three brings together IFRS and management accounting requirements, with emphasis on fair value. * Part Four addresses itself to the contribution IFRS can make to better corporate governance, and to rebuilding the balance sheet The book has many case studies based on actual experiences. These range from the implementation of IFRS directives such as hedge accounting, to developing practices of real-time balance sheets; the help provided by sophisticated accounting solutions help in stress testing; and a comprehensive definition of the role of the audit committee.* A clear and practical view of the complexities of IFRS implementation* Includes practical case studies from real-life companies going through the process* Pays particular attention to IAS 39 on Fair Value
Author: Shahzad Uddin
Publisher: Emerald Group Publishing
ISBN: 0857244523
Category : Business & Economics
Languages : en
Pages : 310
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Book Description
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Author: Abbas A. Mirza
Publisher: John Wiley & Sons
ISBN: 0470647914
Category : Business & Economics
Languages : en
Pages : 615
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Book Description
A one-stop resource for understanding and applying current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS® Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS® standards. This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards. Clearly explaining the IASB standards so that even first-time adopters of IFRS® will understand the complicated requirements, the Third Edition presents: Ten recently issued and revised IFRS® standards including business combinations, financial instruments and newly issued IFRS® for SMEs New International Financial Reporting Interpretations Committee (IFRIC) projects Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS®/IAS standards Case studies or "problems" with solutions illustrating the practical application of IFRS®/IAS Excerpts from published financial statements around the world Designed with the needs of the user in mind, IFRS® Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS®/IAS certification exam.
Author: Christopher Nobes
Publisher: Routledge Studies in Accountin
ISBN: 9780415736930
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
With the growing integration of the international economy, the need for established systems of classification in financial reporting becomes ever more important. Chris Nobes asks whether classification is possible, or even useful, and offers a critical analysis of the current attempts to discern an order in the variety of accounting practices. Revised and updated to reflect the post-IFRS era, this book will be of interest to academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
Author: Jan A. Pfister
Publisher: Springer Science & Business Media
ISBN: 3790823406
Category : Business & Economics
Languages : en
Pages : 256
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Book Description
In times of economic and financial crises, the content of this book rings true. Drawing from interviews with executives, senior managers and/or auditors from renowned companies (eBay, Google, Hewlett Packard, Intel, Levi Strauss & Co., Microsoft, Novartis and many others) and theory from fields of sociology and social psychology, this research study provides an understanding of how "tone at the top" imprints on an organization and why that imprint works. More specifically, it discusses how managers' principles and practices can actively shape an open-minded culture that enhances effective internal control.
Author: Ahmed Naciri
Publisher: Routledge
ISBN: 1134087888
Category : Business & Economics
Languages : en
Pages : 545
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Book Description
The last Asian financial crisis, coupled with the western series of corporate scandals, has caused investors and citizens to doubt mangers ability to guarantee credible financial information about organizations. Consequently, legislators all over the world have come to realise the necessity of legislating in the area of corporate governance.
Author: John W. Hendrikse
Publisher:
ISBN: 9780702177590
Category : Corporate governance
Languages : en
Pages : 0
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Book Description
This informative text will provide the reader with the critical skills needed to achieve superior levels of customer service in today’s competitive markets, ensuring that customers become and remain loyal. Offering guidelines for companies to develop their own governance best practices, this account integrates South African case studies that act as examples for professional advisors and academics alike. Courses in corporate strategy, business law, tax, accounting, and entrepreneurship will especially benefit from this comprehensive book.
Author: Howard F. Gospel
Publisher: Oxford University Press, USA
ISBN: 9780199299232
Category : Business & Economics
Languages : en
Pages : 404
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Book Description
Examining how finance and governance influence employment relationships, work organization and industrial relations by means of a comparative analysis of Anglo-American, European and Japanes economies, this book is about the relationship between corporate governance regimes and labour management.
