The International Journal of Accounting Volume 37, Number 1, 2002 PDF Download
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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 516
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 516
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Book Description
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 510
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Book Description
Author: Peter Walton
Publisher: Routledge
ISBN: 1136713093
Category : Business & Economics
Languages : en
Pages : 418
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Book Description
Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher:
ISBN:
Category : Corporation law
Languages : en
Pages : 520
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Book Description
Author: Glen Lehman
Publisher: Routledge
ISBN: 1000294099
Category : Business & Economics
Languages : en
Pages : 348
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Book Description
Using a philosophical and interdisciplinary approach, this book looks at how accountability can provide solutions to our current environmental and global political problems. When a social system has external elements imposed upon it, or presented to it, political problems are likely to emerge. This book demonstrates that what is needed are connecting social elements with a natural affinity to bring people together despite their differences. This book is different from others in the field. It provides new insights by critiquing the extant understandings of accountability and expands the possibilities by building on Charles Taylor’s philosophies. Central to the argument of the book are perspectives on authenticity and expressivism which are found to provide a radical reworking of our understanding of being in the world, and a starting point for rethinking the way individuals and communities ought to be dealing politically with accountability and ecological crises. The argument builds to an accountability perspective that utilises work from interpretivism, liberalism, and postmodern theory. The book will be of interest to researchers in environmental philosophy, critical perspectives on accounting, corporate governance, corporate social reporting, and environmental accounting.
Author: Mahmoud Marzouk
Publisher: Taylor & Francis
ISBN: 1000760790
Category : Business & Economics
Languages : en
Pages : 406
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Book Description
This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects. CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels. The book is logically structured into four parts: Narrative Reporting: The State of the Art Empirical Research on Narrative Reporting Narrative Sustainability Reporting Narrative Reporting in Times of Crisis Providing a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.
Author: Floor Brouwer
Publisher: Springer Science & Business Media
ISBN: 1402043686
Category : Science
Languages : en
Pages : 316
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Book Description
Interactions between agriculture, climate and patterns of land use are complex. Major changes in agriculture, and land use patterns are foreseen in the next couple of decades in response to shifts in climate, greenhouse gas management initiatives, population growth and other forces. The book explores key interactions between changes in agriculture, patterns of land use and efforts to reduce greenhouse emissions from agriculture. The volume is based on inter-disciplinary science and policy interactions, exploring the way land use may aid in addressing or be affected by the onset of climate change and alterations in food demand. Future forces shaping land use decisions are examined, and its sensitivity to climate change is highlighted. Patterns of land use and the agricultural role in climate change mitigation are explored. Also, policy and social responses to the new perspectives on future land use patterns are identified. The perspective of the book is beyond the year 2015.
Author:
Publisher: Othmar M. Lehner
ISBN: 3950351809
Category :
Languages : en
Pages : 655
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Book Description
Author: Jieqi Guan
Publisher: Routledge
ISBN: 1351847627
Category : Business & Economics
Languages : en
Pages : 146
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Book Description
In recent years, Corporate Social Responsibility (CSR) reporting in China has been experiencing a rapid development and the number of social reports issued by Chinese enterprises shows a sharp increasing trend. This book investigates the evolution of such reporting practice in the country and the reasons behind it. In addition, it also examines the reporting quantity and quality of Chinese enterprises by applying the GRI (Global Reporting Initiative) as an evaluation tool. In response to policy documents so as to obtain the government’s recognition and to strive for more resources, state-owned enterprises, private enterprises and foreign-invested companies have made substantial efforts in social reporting in terms of quantity and coverage. However, it appears that there is still room for enhancing the quality of disclosure. The book also highlights the central government’s economic, political and social roles in promoting, encouraging and controlling the development of CSR reporting.
Author: Harleen Kaur
Publisher: Springer
ISBN: 3319565230
Category : Computers
Languages : en
Pages : 292
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Book Description
This book examines the role that Information and Communication Technologies (ICTs) play in growth and economic development promotion, specifically for developing countries. It highlights multiple methodologies for quantifying the impact of ICTs. This includes quantitative and qualitative methods, but also novel, conclusive and informative methodological approaches for measuring ICTs influence on economic development. The book highlights trends, perspectives, and success stories for different developing countries. ICTs bring new business models, innovations, capital-labor substitution, improved goods and services to developing markets. Because they can spread rapidly, with little cost and require minimal skills for usage, ICTs create a solid background for social and economic gains. They enable significant reduction in information asymmetries, which improves access to economic activities for multitude of agents, fostering participation, inter alias in labor market of disadvantaged societal groups. After almost two decades of rapid diffusion of ICT in developing world, this book seeks to assess the real benefits and consequences of ICTs adoption in developing countries. The chapters use broad, real-world based evidence to provide a better understanding of the precise nature of new technologies and their impact of the country`s economy and society.
