The Regulation of Financial Reporting in the Nordic Countries PDF Download
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Author: John Flower
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 298
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Book Description
Author: John Flower
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 298
Get Book Here
Book Description
Author: S. McLeay
Publisher: Springer
ISBN: 0230512011
Category : Business & Economics
Languages : en
Pages : 416
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Book Description
This book describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.
Author: Stuart McLeay
Publisher: Springer Science & Business Media
ISBN: 1461545897
Category : Business & Economics
Languages : en
Pages : 225
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Book Description
Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
Author: Dieter Ordelheide
Publisher: Springer
ISBN: 1349132330
Category : Business & Economics
Languages : en
Pages : 3322
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Book Description
Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.
Author: Peter Beusch
Publisher: Walter de Gruyter GmbH & Co KG
ISBN: 3110725347
Category : Business & Economics
Languages : en
Pages : 170
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Book Description
Corporate Governance in a Nordic Setting focuses on the historical, cultural and political development of the Swedish corporate governance code and model. It explores the definition and interpretations of corporate governance, including the Cadbury Report and OECD definitions, and specifically discusses powerful institutions that shaped its tradition over time. It further outlines the distinguishing features of the Nordic and Swedish corporate governance models, including taxation, ownership structures, corporate culture, and leadership styles. Emphasis is placed on the role of corporate governance in achieving a sustainable society, arguing for the importance of integrating financial, social and environmental perspectives at the corporate governance level. The chapters discuss a broad spectrum of topics including corporate ownership structures, agency conflicts, board diversity, employee representation on corporate boards, sustainability governance, and corporate governance in times of crisis, providing insights into Nordic and Swedish corporate governance and highlighting their unique characteristics and implications for businesses and society.
Author: Engelbrecht Hansen, Amalie
Publisher: Nordic Council of Ministers
ISBN: 9289373733
Category : Science
Languages : en
Pages : 72
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Book Description
Available online: https://pub.norden.org/temanord2022-547/ This report generates an overview of the use of the nature risk concept, describes the scope, and assesses the applicability in the Nordic countries, and in international organisations. The concept of nature-related risks is found to be mainly in use in the financial sector. The application of the term has increased rapidly in recent years, with numerous efforts to implement the concept. Moreover, similar concepts precede, within the same scope; the earliest being biodiversity risk. It is recommended that each of the Nordic countries take active steps to implement the concept of nature risk in relevant policies, regulations and sectors. It is also recommended that the Nordic countries follow the international development on nature risk and related policy areas, such as the EU taxonomy and the TNFD framework, and ensure that national policy is aligned with the international agenda.
Author: IBP USA
Publisher: Lulu.com
ISBN: 1433037459
Category : Business & Economics
Languages : en
Pages : 286
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Book Description
Norway Banking & Financial Market Handbook
Author: Michael J. Jones
Publisher: John Wiley & Sons
ISBN: 0470057653
Category : Business & Economics
Languages : en
Pages : 581
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Book Description
Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.
Author: Reiner Quick
Publisher: Routledge
ISBN: 1134060238
Category : Business & Economics
Languages : en
Pages : 381
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Book Description
The reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to re
Author: Kees Camfferman
Publisher: Oxford University Press, USA
ISBN: 0199296294
Category : Business & Economics
Languages : en
Pages : 701
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Book Description
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