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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, global comparability and universal applicability of International Financial Reporting Standards. Specifically, this monograph critically evaluates convergence by taking into account German accounting development and examines issues concerning the application of professional judgment, which has increasingly been recognized as an important and controversial topic in international accounting. By applying a holistic approach with an emphasis on multiple perspectives, this study shows that accounting research will be enhanced by a critical examination of contextual environments of countries rather than a focus on measurement, quantification, simplification and categorisation.
Accounting --- Accounting. --- Comparative accounting. --- Germany. --- Deutschland
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Corporation reports --- Accounting --- -Comparative accounting --- Financial statements --- International business enterprises. --- -Business failures --- -Standards --- -Accounting --- Enron Corp.
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A guide which helps readers understand and implement the technical accounting rules of the International Financial Reporting Standards (IFRS) that apply to derivatives and structure finance. It is intended as a reference for practitioners needing to interpret and apply the rules to derivatives, structured finance and securitisations.
Derivative securities --- Financial instruments --- Comparative accounting. --- Accounting --- Standards. --- Accounting --- Standards. --- International financial reporting standards.
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Accounting --- Comparative accounting --- Financial statements --- International business enterprises --- Standards --- Standards --- Accounting
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Accounting --- Accounting --- Accounting --- Accounting --- Accounting --- Accounting --- Comparative accounting --- Financial statements --- Financial statements --- Financial statements --- Standards --- Standards --- Standards
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Comparative accounting --- International business enterprises --- 657.01 --- AA / International- internationaal --- 657 --- 658.11 --- Accounting --- 658.11 Kinds and forms of enterprise --- Kinds and forms of enterprise --- 657 Accountancy --- Accountancy --- Theorie van het boekhouden --- Firms and enterprises
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Accounting --- Comparative accounting --- 657.01 --- 657.1 --- 657.30 --- AA / International- internationaal --- Accounting and review services statements --- Accounting standards --- GAAP (Accounting) --- Generally accepted accounting principles --- Standards --- Theorie van het boekhouden --- Methoden en stelsels van boekhouding --- Boekingsverrichtingen: algemeenheden --- Accountancy
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Ce livre est l'un des premiers à présenter une histoire comparée du contrôle et de la comptabilité publique dans l'Europe des États modernes. Il l'aborde sans a priori, ni sur les « carences » (la diversité des caisses, la multiplicité des ordonnateurs, l'absence d'unité des comptes, la puissance des intermédiaires financiers, le principe du secret, la méconnaissance des avantages de la comptabilité marchande, l'ignorance du concept de « valeur »…), ni sur les « avancées » (développement des chambres des comptes, maîtrise comptable de la dette, élaboration de règles universelles, formation de modèles comptables et de modèles de gestion publique…) traditionnellement mises en avant à propos de l'ancienne gestion pratiquée par les organisations étatiques. Structuré en quatre grandes parties (la documentation comptable et ses enjeux, les comptes et la formation de l'état territorial, l'élaboration de systèmes comptables et la construction des savoirs) il dégage des résultats décisifs sur les finalités et l'efficacité des comptes, les techniques comptables et les hybridations culturelles à travers l'Europe jusqu'à la formation des grands règlements normatifs du milieu du XIXe siècle.
History of Europe --- Public finance --- Finance, Public --- Comparative accounting --- Finances publiques --- Comptabilité comparée --- History --- Histoire --- Comptabilité --- Auditing --- EUR / Europe - Europa --- 331.161.0 --- Geschiedenis van de overheidsfinanciën: agemeenheden. --- Comptabilité comparée --- Geschiedenis van de overheidsfinanciën: agemeenheden --- History. --- Comparative accounting. --- Accounting --- Cameralistics --- Public finances --- Currency question --- Finances publiques - Europe - Histoire - Congrès --- Comptabilité - Congrès --- Finance, Public - Europe - Auditing - History --- histoire des finances --- Europe --- administration --- comptabilité --- finances publiques
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Comparative accounting --- Comptabilité comparée --- Vergelijkende boekhouding --- Accounting --- Financial Management --- AA / International- internationaal --- 657.1 --- 657.43 --- 658.40 --- 339.42 --- Methoden en stelsels van boekhouding. --- Industriële boekhouding. --- Financieel beheer van de bedrijven: algemeenheden. --- Financiële analyse. --- Financial statements --- Problems, exercises, etc. --- Cost accounting --- Methoden en stelsels van boekhouding --- Industriële boekhouding --- Financieel beheer van de bedrijven: algemeenheden --- Financiële analyse
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Accounting --- Comparative accounting --- Financial statements --- 657.01 --- 657.1 --- 657.30 --- AA / International- internationaal --- 657 --- 657 Accountancy --- Accountancy --- Accounting and review services statements --- Accounting standards --- GAAP (Accounting) --- Generally accepted accounting principles --- Standards --- Theorie van het boekhouden --- Methoden en stelsels van boekhouding --- Boekingsverrichtingen: algemeenheden
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