Environmental Accounting and International Financial Reporting Standards (IFRS). PDF Download
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Author: Mohammad Firoz
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
As financial globalization proceeds, international financial reporting and auditing standards are increasingly becoming important instruments of integration. This has been observed in both the London and Pittsburg summits of the G20 leaders in 2009. The G20 leaders reinforced the influence of International Financial Reporting Standards (IFRS) in that they called for the implementation of global accounting standards by 2011. By the end of 2008, there were over 100 countries that had adopted IFRS. Another parallel summit was the United Nations special summit on the environment which was held on 22 September 2009. The United Nations' summit underscored the link between environment and finance. This research paper makes a critical appraisal of the contemporary environmental accounting literature and examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS). The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting.
Author: Mohammad Firoz
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
As financial globalization proceeds, international financial reporting and auditing standards are increasingly becoming important instruments of integration. This has been observed in both the London and Pittsburg summits of the G20 leaders in 2009. The G20 leaders reinforced the influence of International Financial Reporting Standards (IFRS) in that they called for the implementation of global accounting standards by 2011. By the end of 2008, there were over 100 countries that had adopted IFRS. Another parallel summit was the United Nations special summit on the environment which was held on 22 September 2009. The United Nations' summit underscored the link between environment and finance. This research paper makes a critical appraisal of the contemporary environmental accounting literature and examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS). The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting.
Author: Mohammad Firoz
Publisher:
ISBN:
Category :
Languages : en
Pages : 8
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Book Description
As financial globalization proceeds, international financial reporting and auditing standards are increasingly becoming important instruments of integration. This has been observed in both the London and Pittsburg summits of the G20 leaders in 2009. The G20 leaders reinforced the influence of International Financial Reporting Standards (IFRS) in that they called for the implementation of global accounting standards by 2011. By the end of 2008, there were over 100 countries that had adopted IFRS. Another parallel summit was the United Nations special summit on the environment which was held on 22 September 2009. The United Nations' summit underscored the link between environment and finance. This research paper makes a critical appraisal of the contemporary environmental accounting literature and examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS). The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting.
Author: Roger Hussey
Publisher: John Wiley & Sons
ISBN: 0471727156
Category : Business & Economics
Languages : en
Pages : 398
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Book Description
"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
Author: Didier Bensadon
Publisher: Springer
ISBN: 3319282255
Category : Business & Economics
Languages : en
Pages : 477
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Book Description
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.
Author: United Nations. Transnational Corporations and Management Division
Publisher: New York : United Nations
ISBN:
Category : Business & Economics
Languages : en
Pages : 104
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Book Description
Author: Alok Kumar Pramanik
Publisher: Kanishka Publishers
ISBN: 9788184570779
Category : Environmental auditing
Languages : en
Pages : 132
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Book Description
Author: Maria-Gabriella Baldarelli
Publisher: Springer
ISBN: 3319509187
Category : Business & Economics
Languages : en
Pages : 412
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Book Description
This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.
Author: Alok Kumar Pramanik
Publisher: Deep and Deep Publications
ISBN: 9788176294003
Category : Environmental auditing
Languages : en
Pages : 536
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Book Description
This book covers almost all the aspects of Environmental Accounting and Reporting system prevailing in India and abroad. The book deals with Environmental Accounting and Reporting Environmental Auditing for Effective Corporate Management Environmental Accounting and Audit.
Author: Greg F. Burton
Publisher: Routledge
ISBN: 113407042X
Category : Business & Economics
Languages : en
Pages : 1163
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Book Description
International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.
Author: Nandakumar Ankarath
Publisher: John Wiley & Sons
ISBN: 0470525002
Category : Business & Economics
Languages : en
Pages : 434
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Book Description
A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it. It's clear that IFRS is here to stay—get the expert advice you need to properly implement IFRS with Understanding IFRS Fundamentals: International Financial Reporting Standards. Filled with easy-to-follow examples and case studies, Understanding IFRS Fundamentals: International Financial Reporting Standards is your handy resource to all things IFRS, presenting: Authoritative advice and simple explanations of IFRS standards Topical arrangement of issues of common interest to financial statement preparers and users Extracts from published financial statements illustrating practical implications for applying IFRS Guidance for finance professionals in more than 100 countries that have either adopted or adapted to IFRS Simple explanations of complex standards A practical reference with the answers to your issues of interest, Understanding IFRS Fundamentals: International Financial Reporting Standards serves as an essential resource for when you need information in a hurry. Stay on track and focused with the straightforward guidance in Understanding IFRS Fundamentals: International Financial Reporting Standards.
