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Subjects
International business enterprises, Accounting, Standards, International business enterprises, accounting, Harmonisierung, International Financial Reporting Standards, Internationaler Vergleich, Rechnungslegung, Multinationella företag, Redovisning, International accounting, Financial reportingEdition | Availability |
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International accounting: standards, regulations, and financial reporting
2006, Elsevier
in English
0750669837 9780750669832
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Book Details
Table of Contents
Lobbying towards a global standard setter : do national characteristics matter? An analysis of the comment letters written to the IASB / Ann Jorissen, Nadine Lybaert, and Katrien Van de Poel
A fair go for fair value / Janice Loftus
The behavior modification impact of International Accounting Standards on decision-making and risk management / Stanley C.W. Salvary
Fair value : the basis of International Financial Reporting Standards : a conceptual contradiction of the relevant measurement attribute in financial accounting / Stanley C.W. Salvary
Fair value accounting under IAS/IFRS : concepts, reasons, criticisms / Jochen Zimmermann and Jörg Richard Werner
Does Delaware incorporation add value? An accounting-based analysis / Feng Chen, Kenton K. Yee, and Yong Keun Yoo
Empirical evidence on the relation between revaluations of fixed assets and the future performance of firms in Brazil / Alexsandro Broedel Lopes
Hedge funds and the stale pricing issue / Greg N. Gregoriou, William Kelting, and Mohamed Gaber
Adopting and implementing International Financial Reporting Standards in transition economies / Robert W. McGee
International convergence : the Australian journey / Janice Loftus
Determinants of bias in management earnings forecasts : empirical evidence from Japan / Koji Ota
Expected earnings growth when there is a growth option / Kenton K. Yee
The true cost of employee share options : the recent debate and potential costs for a case study firm / Colette Grey, Derry Cotter, and Edel Barnes
Impairment of fixed assets : perceived implementation problems associated with International Accounting Standard No. 36 / Mohamed E. Ibrahim
The rise and impact of hybrid securities in Australian listed corporations / Tyrone M. Carlin and Nigel Finch
Empirical evidence on the use, size, concentration, and cost of executive options schemes in Australia / Tyrone M. Carlin and Guy Ford
The introduction of fair value in Italy : economic and financial reporting issues / Giovanni Melis, Andrea Melis, and Alessandro Pili
Factors affecting accounting development in the harmonization process with the international framework : the case of Estonia / Toomas Haldma
An elegant comparison of the tax advantages of mutual funds, IRAs, and Roth IRAs : what hath Roth wrought? / Colin Read
A meta-national perspective on accounting and auditing in nonprofit organizations : the literature interpreted in a principal-agent framework / Marc Jegers
How about performance audits for public companies? / Haji Shafi Mohamad
Empirical evaluation of discretionary accruals models / Xavier Garza-Gómez
What to teach? A comparison of professional and paraprofessional accountants' views on accounting topic emphasis ; Australia's accounting education in perspective / Geoffrey Tickell and Kosmas X. Smyrnios.
Edition Notes
Includes bibliographical references and index.
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