Download Advances in International Accounting, Volume 17 (Advances in by J. Timothy Sale PDF

By J. Timothy Sale

Advances in foreign Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a world point of view. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment enterprises, in addition to their impression at the schooling accountants world wide. Advances in foreign Accounting welcomes conventional and substitute techniques, together with theoretical study, empirical examine, utilized learn, and cross-cultural experiences.

Show description

Read Online or Download Advances in International Accounting, Volume 17 (Advances in International Accounting) PDF

Similar science (general) books

Extra resources for Advances in International Accounting, Volume 17 (Advances in International Accounting)

Example text

For example, adoption of IAS 39 (Financial Instruments) will be particularly difficult for many medium-sized companies. The survey suggests difficulties may also be encountered to the extent smaller non-listed companies believe there is little to gain from adopting IFRS. This should be addressed during the discussion of voluntary application of IFRS and convergence for non-listed companies. Language Translation Difficulties The survey reveals that in recent years IFRS and interpretations have either not been available or were not available in a timely manner in the national language(s) of several EU member states.

55) concur. S. as an example of an equity-based country. France traditionally depended heavily on government financing and required reporting in a uniform governmentally determined system, reducing the need for a more informative accounting system. For the three decades ending in the late 1970s, nearly all of China’s investment funding was provided by the government. Significant shifts from this model were not apparent until the establishment of the stock exchanges in the early 1990s (see Table 1).

At the time of the survey, the most recent Italian translation was from the year 2000. , & Tondkar, R. H. (1992). Environmental factors influencing accounting disclosure requirements of global stock exchanges. Journal of International Management and Accounting, 4(2), 75–105. Andersen, BDO, Deloitte Touche Tohmatsu, Ernst and Young International, Grant Thornton, KPMG, & PricewaterhouseCoopers (2000). GAAP 2000, A survey of national accounting rules in 53 countries. C. W. ). Andersen, BDO, Deloitte Touche Tohmatsu, Ernst and Young, Grant Thornton, KPMG, & PricewaterhouseCoopers (2001).

Download PDF sample

Rated 4.77 of 5 – based on 49 votes