Impact Of Globalization On International Accounting Harmonization
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Author | : Paul Diaconu |
Publisher | : |
Total Pages | : 8 |
Release | : 2007 |
Genre | : |
ISBN | : |
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Globalization is a historical process, which has been created as a need of improving the resource allocation and to develop bigger markets for the global economy. Ideas about going global we found in Adam Smith and David Ricardo opera, going through Marx vision about the phenomena until our ages. We can consider it as one of the biggest social processes which the humanity has facing since ever. That's why it's impact in the global economy is huge and the accounting sector which is playing a vital role in the information process of the society is very important. That's why one of the main international accounting processes on the actual period is the harmonization of the national accounting systems. The harmonization process is influenced by several factors like culture, politics, economy and also sociological behaviors. The paper is trying to present the evolution of harmonization process during the time advantages and weakness generated by its solutions. The paper is trying to present also the efforts of the to main accounting systems: US GAAP and IAS/IFRS in order to achieve in the next period the convergence, in order to be able to propose to the financial world an unique accounting model.
Author | : J. Beke |
Publisher | : Springer |
Total Pages | : 224 |
Release | : 2013-12-18 |
Genre | : Political Science |
ISBN | : 1137374349 |
Download International Accounting Harmonization Book in PDF, Epub and Kindle
International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.
Author | : Jayne Maree Godfrey |
Publisher | : Edward Elgar Publishing |
Total Pages | : 344 |
Release | : 2007-01-01 |
Genre | : Business & Economics |
ISBN | : 9781782542704 |
Download Globalisation of Accounting Standards Book in PDF, Epub and Kindle
In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.
Author | : Paul Diaconu |
Publisher | : |
Total Pages | : 0 |
Release | : 2007 |
Genre | : |
ISBN | : |
Download Harmonization of the International Accounting System Book in PDF, Epub and Kindle
Globalization is one of the biggest social processes which the humanity has facing since ever. That's why it's impact in the global economy is huge. Facing a global challenge financial information system has called for consistent financial information produced by accounting. One of the main international accounting processes on the actual period is the harmonization of the national accounting systems. There are the two main systems which are disputing the first stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the choused one. Due to this fact a convergence of the two, joining the advantages and disadvantages of the two should be the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. These are the questions on which this paper is trying to answer.
Author | : Shahrokh M. Saudagaran |
Publisher | : CCH |
Total Pages | : 292 |
Release | : 2009 |
Genre | : Business & Economics |
ISBN | : 9780808020585 |
Download International Accounting Book in PDF, Epub and Kindle
Author | : Lee H. Radebaugh |
Publisher | : John Wiley & Sons |
Total Pages | : 520 |
Release | : 2006-01-04 |
Genre | : Business & Economics |
ISBN | : 0471652695 |
Download International Accounting and Multinational Enterprises Book in PDF, Epub and Kindle
This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.
Author | : Louise Franklin |
Publisher | : GRIN Verlag |
Total Pages | : 14 |
Release | : 2012-10-24 |
Genre | : Business & Economics |
ISBN | : 3656295522 |
Download Harmonisation - The desire by the IASB to harmonise accounting is the triumph of hope over experience Book in PDF, Epub and Kindle
Essay from the year 2012 in the subject Business economics - Accounting and Taxes, grade: A, University of Westminster, course: BSc Accounting and Business Management, language: English, abstract: On an international scale, harmonisation aims to update, align or even replace domestic standards with a high quality set of international accounting standards issued by the IASB. Reducing differences in financial reporting between various countries would benefit a wide variety of users in understanding and comparing accounts on a much larger geographical scale. However there are numerous obstacles discussed which can hinder the speed and completion of harmonisation.
Author | : Jenő Beke |
Publisher | : |
Total Pages | : 192 |
Release | : 2014 |
Genre | : Accounting |
ISBN | : 9781909287839 |
Download International Accounting Standardization Book in PDF, Epub and Kindle
Author | : Darshana Lakmal |
Publisher | : |
Total Pages | : 9 |
Release | : 2014 |
Genre | : |
ISBN | : |
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Harmonization is a process of increasing the compatibility of accounting practices by setting limits on how much they can vary. Harmonized standards are free of logical conflict, and should improve the compatibility of financial information from different countries. Efforts to harmonize accounting standards began even before the creation of the International Accounting Standard Committee (IASC) in 1973. More recently, companies seeking capital outside of their home markets and investors attempting to diversify their investment internationally faced increasing problems resulting from national differences in accounting measurements, disclosures, and auditing. In response, harmonization efforts accelerated during the 1990s. International Accounting harmonization now is one of the most important issues facing accounting standard setters, securities market regulators, stock exchanges, and those who prepare or use financial statements. Efforts to achieve international harmonization have been marked by sharp debates. Should accounting standards be harmonized, made uniform, or less alone? Is it reasonable that less-developed countries adopt the same accounting standards as those used in highly developed countries? This paper aims to address these issues.
Author | : Christian Höchemer |
Publisher | : GRIN Verlag |
Total Pages | : 85 |
Release | : 2011-12 |
Genre | : Business & Economics |
ISBN | : 3656078106 |
Download International Harmonization of Accounting Book in PDF, Epub and Kindle
Research Paper (undergraduate) from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of Applied Sciences Regensburg (Betriebswirtschaft), course: Internationale Rechnungslegung (International Accounting), language: English, abstract: Globalization continues, even in international reporting. There are many efforts for an international harmonization of financial reporting, even at capital markets of the United States of America. The globalization requires transparent accounting and reporting standards for an efficient market transfer of goods and services. And there has been still reached nearly a harmonization of consolidated financial statements of capital market oriented companies through IFRS. But does also German small and mediumsize enterprises (SMEs) require the same harmonization for its daily business or does there are more drawbacks as advantages for them?