Aiming for Global Accounting Standards

Aiming for Global Accounting Standards
Author: Kees Camfferman,Stephen A. Zeff
Publsiher: Oxford University Press, USA
Total Pages: 689
Release: 2015
Genre: Business & Economics
ISBN: 9780199646319

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The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.

Aiming for Global Accounting Standards

Aiming for Global Accounting Standards
Author: Kees Camfferman,Stephen A. Zeff
Publsiher: OUP Oxford
Total Pages: 728
Release: 2015-03-26
Genre: Business & Economics
ISBN: 9780191057144

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The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.

Financial Reporting and Global Capital Markets

Financial Reporting and Global Capital Markets
Author: Kees Camfferman,Stephen A. Zeff
Publsiher: Oxford University Press on Demand
Total Pages: 701
Release: 2007-03-08
Genre: Business & Economics
ISBN: 9780199296293

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Global Comparability of Financial Reporting Under IFRS

Global Comparability of Financial Reporting Under IFRS
Author: Francesco De Luca,Ho-Tan-Phat Phan
Publsiher: Springer Nature
Total Pages: 137
Release: 2022-11-14
Genre: Business & Economics
ISBN: 9783031151569

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The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors’ perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.

International Accounting and Reporting Issues

International Accounting and Reporting Issues
Author: United Nations Conference on Trade and Development (UNCTAD)
Publsiher: United Nations
Total Pages: 64
Release: 2019-05-20
Genre: Political Science
ISBN: 9789210476942

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This publication reviews recent developments on the performance of enterprises in attaining Sustainable Development Goals, as well as practical implementation of aspects concerning International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS). It discusses implementation of recent IFRS considerations dealing with financial instruments, revenue from contracts with customers, leases and insurance contracts. Concerning IPSAS, the report looks into its overall implementation worldwide.

Comparative International Accounting 14th Edition

Comparative International Accounting  14th Edition
Author: Christopher Nobes,Robert B. Parker,Robert H. Parker
Publsiher: Pearson UK
Total Pages: 942
Release: 2020
Genre: Comparative accounting
ISBN: 9781292296500

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Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.

Preface to International Financial Reporting Standards

Preface to International Financial Reporting Standards
Author: International Accounting Standards Board
Publsiher: Unknown
Total Pages: 10
Release: 2002
Genre: Accounting
ISBN: 1904230024

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Accounting and Corporate Reporting

Accounting and Corporate Reporting
Author: Soner Gokten
Publsiher: BoD – Books on Demand
Total Pages: 342
Release: 2017-09-20
Genre: Business & Economics
ISBN: 9789535135494

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We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".