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Achieving Global Convergence of Financial Reporting Standards
  • Language: en
  • Pages: 177

Achieving Global Convergence of Financial Reporting Standards

This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.

The Public Sector Accounting, Accountability and Auditing in Emerging Economies’
  • Language: en
  • Pages: 239

The Public Sector Accounting, Accountability and Auditing in Emerging Economies’

Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.

Handbook on Theories of Governance
  • Language: en
  • Pages: 649

Handbook on Theories of Governance

The thoroughly revised and updated Handbook on Theories of Governance brings together leading scholars in the field to summarise and assess the diversity of governance theories. The Handbook advances a deeper theoretical understanding of governance processes, illuminating the interdisciplinary foundations of the field.

Globalisation and Contextual Factors in Accounting
  • Language: en
  • Pages: 209

Globalisation and Contextual Factors in Accounting

This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,

Comprehensive Semiconductor Science and Technology
  • Language: en
  • Pages: 2153

Comprehensive Semiconductor Science and Technology

  • Type: Book
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  • Published: 2024-11-28
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  • Publisher: Elsevier

Semiconductors are at the heart of modern living. Almost everything we do, be it work, travel, communication, or entertainment, all depend on some feature of semiconductor technology. Comprehensive Semiconductor Science and Technology, Second Edition, Three Volume Set captures the breadth of this important field and presents it in a single source to the large audience who study, make, and use semiconductor devices. Written and edited by a truly international team of experts and newly updated to capture key advancements in the field, this work delivers an objective yet cohesive review of the semiconductor world.The work is divided into three sections, fully updated and expanded from the first...

Economics and Political Implications of International Financial Reporting Standards
  • Language: en
  • Pages: 434

Economics and Political Implications of International Financial Reporting Standards

  • Type: Book
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  • Published: 2016-03-08
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  • Publisher: IGI Global

International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.

Ferguson's Ceylon Directory
  • Language: en
  • Pages: 2370

Ferguson's Ceylon Directory

  • Type: Book
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  • Published: 1970
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  • Publisher: Unknown

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Accounting Theory
  • Language: en
  • Pages: 809

Accounting Theory

  • Type: Book
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  • Published: 2012-08-20
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  • Publisher: SAGE

An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.

Advances in International Accounting
  • Language: en
  • Pages: 261

Advances in International Accounting

  • Type: Book
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  • Published: 2002-09-03
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  • Publisher: Elsevier

This is a refereed, academic research annual that is devoted to publishing articles about advancements of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations as well as their effect on the education of professional accountants worldwide.

Company Financial Reporting
  • Language: en
  • Pages: 429

Company Financial Reporting

  • Type: Book
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  • Published: 2016-02-05
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  • Publisher: Routledge

First published in 1992. Prior to this work no thorough study had been made of the Dutch institutional environment and of the Dutch practice of regulating the process of financial accounting despite a number of unique and influential practices originating there. The book attempts to trace the conditions, the sources and the connections of the regulatory processes for financial statements — providing orientation for readers unfamiliar with the Dutch context and a chronological survey from the 19th century to the early 1990’s. In addition to analysing the Dutch process, comparison is made with the standard-setting processes in the United States and UK. The title will be of interest to students of Business and Economics.