Ifric 12 service concession arrangements and market disclosure quality. Investigation amongst European listed companies in the more extensive scenario of accounting standardisation PDF Download
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Author: Andrea Giornetti
Publisher: FrancoAngeli
ISBN: 889170413X
Category : Business & Economics
Languages : en
Pages : 176
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Book Description
368.4
Author: Andrea Giornetti
Publisher: FrancoAngeli
ISBN: 889170413X
Category : Business & Economics
Languages : en
Pages : 176
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Book Description
368.4
Author: Diego Matricano
Publisher: Walter de Gruyter GmbH & Co KG
ISBN: 3110790459
Category : Business & Economics
Languages : en
Pages : 203
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Book Description
The book deals with the issue of entrepreneurial processes in the era of digital transformation, which is generating profound changes in the business environment, blurring industry boundaries, and creating unprecedented threats and opportunities for firms. The phenomenon of digital transformation is simultaneously or alternatively observed from three different research perspectives: The context in which entrepreneurial processes take place and its impact on them; The impact of digitalization on the initial phase of entrepreneurial processes; The profiles and the roles of individuals in entrepreneurial processes (considering the team dynamics as well); The growth path addressed to carry out entrepreneurial processes.
Author: Luca Menicacci
Publisher: FrancoAngeli
ISBN: 8835140153
Category : Business & Economics
Languages : en
Pages : 138
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Book Description
368.24
Author: International Accounting Standards Board
Publisher:
ISBN: 9781904230724
Category : Accounting
Languages : en
Pages : 16
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Book Description
Author: Manal Fouad
Publisher: International Monetary Fund
ISBN: 1513576569
Category : Business & Economics
Languages : en
Pages : 61
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Book Description
Investment in infrastructure can be a driving force of the economic recovery in the aftermath of the COVID-19 pandemic in the context of shrinking fiscal space. Public-private partnerships (PPP) bring a promise of efficiency when carefully designed and managed, to avoid creating unnecessary fiscal risks. But fiscal illusions prevent an understanding the sources of fiscal risks, which arise in all infrastructure projects, and that in PPPs present specific characteristics that need to be addressed. PPP contracts are also affected by implicit fiscal risks when they are poorly designed, particularly when a government signs a PPP contract for a project with no financial sustainability. This paper reviews the advantages and inconveniences of PPPs, discusses the fiscal illusions affecting them, identifies a diversity of fiscal risks, and presents the essentials of PPP fiscal risk management.
Author: Barry Elliott
Publisher: Financial Times/Prentice Hall
ISBN: 9780273744443
Category : Accounting
Languages : en
Pages : 897
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Book Description
Financial Accounting and Reporting is the most up to date text on the market. Now fully updated in its fourteenth edition, it includes extensive coverage of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods.
Author: Jean-Pierre Casey
Publisher: CEPS
ISBN: 9290795964
Category : Business & Economics
Languages : en
Pages : 142
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Book Description
Assessing regulatory measures taken at the EU level that impact European bond markets, this book examines the desirability, utility, and feasibility of certain policy measures.
Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 22
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Book Description
Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587
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Book Description
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 40
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Book Description
