International Reporting
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Author | : Heinz Dietrich Fischer |
Publisher | : Walter de Gruyter |
Total Pages | : 448 |
Release | : 1987 |
Genre | : History |
ISBN | : 9783598301711 |
Download International Reporting, 1928-1985 Book in PDF, Epub and Kindle
The School of Journalism at Columbia University has awarded the Pulitzer Prize since 1917. Nowadays there are prizes in 21 categories from the fields of journalism, literature and music. The Pulitzer Prize Archive presentsthe history of this award from its beginnings to the present: In parts A toE the awarding oftheprize in each category is documented, commented and arranged chronologically. Part F covers the history of the prize biographically and bibliographically. Part G provides the background to thedecisions.
Author | : Margaret J. Miller |
Publisher | : MIT Press |
Total Pages | : 484 |
Release | : 2003 |
Genre | : Business & Economics |
ISBN | : 9780262134224 |
Download Credit Reporting Systems and the International Economy Book in PDF, Epub and Kindle
The first comprehensive review of credit reporting systems worldwide, including their institutional forms and evidence of their impact on financial markets. Credit reporting is a critical part of the financial system in most developed economies but is often weak or absent in developing countries. It addresses a fundamental problem of credit markets: asymmetric information between borrowers and lenders that can lead to adverse selection and moral hazard. The heart of a credit report is the record it provides of an individual's or a firm's payment history, which enables lenders to evaluate credit risk more accurately and lower loan processing time and costs. Credit reports also strengthen borrower discipline, since nonpayment with one institution results in sanctions with others. This book provides the first comprehensive review of credit reporting systems worldwide and documents the rapid growth in the industry. It offers empirical and theoretical evidence of the impact of credit reporting on financial markets, using examples from both developed and developing economies. Credit reporting, it shows, significantly contributes to predicting default risk of potential borrowers, which promotes increased lending activity. The book also covers the role of public policy in the development of credit reporting initiatives, including the role of public credit registries managed by central banks; and the role of legal, regulatory, and institutional factors in supporting credit reporting.
Author | : Pauline Weetman |
Publisher | : Routledge |
Total Pages | : 406 |
Release | : 2020-02-19 |
Genre | : Business & Economics |
ISBN | : 0429774605 |
Download International Corporate Reporting Book in PDF, Epub and Kindle
This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.
Author | : Oksana Kim |
Publisher | : Columbia University Press |
Total Pages | : 95 |
Release | : 2017-02-21 |
Genre | : Business & Economics |
ISBN | : 383826987X |
Download Effects and Implications of Kazakhstan's Adoption of International Financial Reporting Standards Book in PDF, Epub and Kindle
?Despite having an underdeveloped supporting infrastructure and limited resources, Kazakhstan was the first CIS country to require international financial reporting standards in 2004 for banks, and in 2005 for all public companies. What were the economic consequences of this important reform? In the 1990s, Kazakhstan’s capital market reforms mirrored those of Russia due to the two countries’ cooperating mode driven by a high level of resource interdependence and environmental uncertainty, following the collapse of the Soviet Union. Yet, by 2003, dependence on external donors (the IMF, World Bank) took precedence over interdependence with Russia. As a result, Kazakhstan unilaterally proceeded with adoption of IFRS, while Russia backed up from this initiative. This study reports that Kazakhstan’s inflow of foreign direct investments was the greatest among the CIS nations following the adoption of IFRS. In addition, in 2005–11, Kazakhstani public firms’ reporting quality was higher than that of the Russian public firms operating in a similar environment but exempt from the IFRS reporting requirement. Kazakhstan was the first CIS nation to repay its external debt ahead of schedule and to receive an investment grade from Moody’s rating agency. The book concludes that Western-style capital market reforms—in this emerging market with a not-so-distant communist past—had significantly positive outcomes.?
Author | : Uchenna, Efobi |
Publisher | : IGI Global |
Total Pages | : 434 |
Release | : 2016-03-08 |
Genre | : Business & Economics |
ISBN | : 1466698772 |
Download Economics and Political Implications of International Financial Reporting Standards Book in PDF, Epub and Kindle
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.
Author | : BPP Learning Media |
Publisher | : BPP Learning Media |
Total Pages | : 481 |
Release | : 2014-06-01 |
Genre | : Business & Economics |
ISBN | : 1472711726 |
Download ACCA Essentials P2 Corporate Reporting (International and UK) Revision Kit 2014 Book in PDF, Epub and Kindle
The examining team reviewed P2 Practice & Revision Kit provides invaluable guidance on how to approach the exam and contains many of the long, case study questions that you will find in the exam. Three mock exams provide you with more essential practice and marking schemes show you how the examiner awards marks.
Author | : Greg F. Burton |
Publisher | : Routledge |
Total Pages | : 1163 |
Release | : 2015-02-20 |
Genre | : Business & Economics |
ISBN | : 113407042X |
Download International Financial Reporting Standards Book in PDF, Epub and Kindle
International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.
Author | : Abbas A. Mirza |
Publisher | : John Wiley & Sons |
Total Pages | : 622 |
Release | : 2010-05-27 |
Genre | : Business & Economics |
ISBN | : 0470893605 |
Download International Financial Reporting Standards (IFRS) Workbook and Guide Book in PDF, Epub and Kindle
International Financial Reporting Standards (IFRS) Workbook and Guide is a one stop resource for understanding and applying current International Financial Reporting Standards (IFRS) and offers: Easy-to-understand explanations of all IFRSs/IASs and IFRICs/SICs issued by the IASB/IASC up to March 2006 Illustrative examples Practical insights Worked case studies Multiple-choice questions with solutions Technically reviewed by Liesel Knorr, Secretary General of the German Accounting Standards Committee and former technical director of the International Accounting Standards Committee (IASC). Forewords by: Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB) Philippe Richard, Secretary General of the International Organization of Securities Commissions (IOSCO)
Author | : Alan Melville |
Publisher | : Pearson UK |
Total Pages | : 597 |
Release | : 2019-05 |
Genre | : Business & Economics |
ISBN | : 1292293144 |
Download International Financial Reporting Book in PDF, Epub and Kindle
'International Financial Reporting' delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students. With more than 140 countries in the world now using international financial reporting standards (IFRSr Standards), knowledge of the standards issued by the International Accounting Standards Board (IASBr) is vital to students' success in financial accounting. Melville's International Financial Reporting employs a practical, applied approach in exploring and explaining the key international standards. With a focus on how to implement the standards, this text delivers a focused, user-friendly introduction to international financial reporting. Renowned for clear and concise language, this seventh edition brings the book completely up-to-date with international standards issued as of 1 January 2019.
Author | : Georges Nurdin |
Publisher | : Butterworth-Heinemann |
Total Pages | : 241 |
Release | : 2011-04-08 |
Genre | : Business & Economics |
ISBN | : 0080942148 |
Download International Business Control, Reporting and Corporate Governance Book in PDF, Epub and Kindle
This book is designed to help Business Controllers / Accountants / Finance Directors / Bankers / Financial Analysts / Business Consultants to understand that International Business Control is much more than just a business being IFRS and US GAAP compliant, or just an extension of the domestic HQ control system. Go beyond IFRS and GAAP to see what best practice measures can be put in place to avoid global business failure Look at the cross-cultural issues surrounding global businesses and be easy to read, understandable and easy to memorize – a practical book for the busy financial and business control manager Combine case studies of the best global businesses who have wide global practice (eg GE, du Pont de Nemours, Toyota, Siemens, Valéo, Scania, etc.) with advanced academic research