 |
|
| INTERNATIONAL ACCOUNTING
| |
| | |
|
|
Standards, Regulations, Financial Reporting
To order this title, and for more information, click here
Edited By
Greg Gregoriou, Professor of Finance in the School of Business and Economics, State University of New York, Plattsburgh
Mohamed Gaber, Mohamed Gaber is Associate Professor and Chair, Department of Accounting at State University of New York, College at Plattsburgh.
Description
This book includes a wide range of topics that deals with international accounting standards, regulations, and financial reporting. The
book is a timely collection of several original research papers written by well-known authors and experts in the field from countries
around the globe on very important and emerging issues in international accounting.
Due to the adoption of ?International Accounting
Standards (IAS) Regulation? by the European Parliament in 2002 (N0 1606/2002), listed companies in the EU capital markets are required
to implement IAS by 2005. This regulation is a revolutionary one, and therefore, there is a need for the type research that focus on
the lobbying activities towards the International Accounting Standard Board (IASB). This book includes an in-depth coverage of such lobbying
activities as well as an extensive research papers that focus on the content analysis of the comment letters received by International
Accounting Standards Board (IASB).
Fair value accounting has gained some special interest in recent years. The book includes several
research papers on Fair Value Accounting and its application in different countries.
Other topics covered in the book include auditing,
taxation, and accounting education in several countries.
As an added value, the book include several chapters that should be viewed
as educational tools for countries that do not have financial and technical resources to establish their own accounting and reporting
standards. So, it is of critical importance for such countries to have a model to use for their financial reporting standards, and as
such, the book includes research papers that explain how to adopt international financial reporting standards in such countries.
Experts
in the field from different countries including Australia Belgium, Brazil, Estonia, France, Germany, Italy, Japan, Malaysia, Singapore,
New Zealand, United Arab Emirates, United Kingdom, and the United States join forces to bring the latest development in the international
accounting standards and financial reporting.
This book will be a very valuable resource for colleges and universities that have a
course in international accounting as a part of their undergraduate or graduate curriculum. As well, the book will serve as a useful
reference at any academic or professional library worldwide.
Audience
Professional accountants (qualified) who need to keep current on the various topics included in this book. The book may also find a market
on post grad course on International Accounting courses at University.
Contents
1 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; 2 A Fair Go for Fair Value: Janice Loftus; 3 The Behavior Modification Impact
of International Accounting Standards on Decision-Making and Risk Management: Stanley C. W. Salvary; 4 Fair Value-The Basis of International
Financial Reporting Standards: A Conceptual Contradiction of the Relevant Measurement Attribute in Financial Accounting Stanley C. W.
Salvary; 5 Fair Value Accounting under IAS/IFRS: Concepts, Reasons, Criticisms: Jochen Zimmermann and Joerg Richard Werner; 6 Does Delaware
Incorporation Add Value? An Accounting-Based Analysis: Feng Chen, Kenton K. Yee and Yong Keun Yoo; 7 Empirical Evidence on the Relation
between Revaluations of Fixed Assets and the Future Performance of Firms in Brazil: Alexsandro Broedel Lopes; 8 Educating the Hedge Fund
Investor Regarding the Stale Pricing Issue: Greg N. Gregoriou, Mohamed Gaber, and William Keltin; 9 Adopting and Implementing International
Financial Reporting Standards in Transition Economies: Robert W. McGee; 10 International Convergence: The Australian Journey: Janice
Loftus; 11 Determinants of Bias in Management Earnings Forecasts: Empirical Evidence from Japan: Koji Ota; 12 Expected Earnings Growth
When There Is A Growth Option: Kenton K. Yee; 13 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; 14 Impairment of Fixed Assets: Perceived Implementation Problems Associated
with the International Accounting Standard No. 36: Mohamed E. Ibrahim; 15 The Rise and Impact of Hybrid Securities in Australian Listed
Corporations: Tyrone M. Carlin and Nigel Finch; 16 Empirical Evidence on the Use, Size, Concentration and Cost of Executive Options Schemes
in Australia: Tyrone M. Carlin and Guy Ford; 17 The Introduction of Fair Value in Italy: Economic and Financial Reporting Issues: Giovanni
Melis, Andrea Melis and Alessandro Pili; 18 Factors Affecting the Accounting Development in the Harmonization Process with the International
Framework: The Case of Estonia: Toomas Haldma; 19 An Elegant Comparison of the Tax Advantages of Mutual Funds, IRAs, and Roth IRAs –
What Hath Roth Wrought?: Colin Read; 20 A Meta-National Perspective on Accounting and Auditing in Nonprofit Organizations: The Literature
Interpreted in a Principal-Agent Framework: Marc Jegers; 21 How About Performance Audits For Public Companies?: Haji Shafi Mohamad; 22
Empirical Evaluation of Discretionary Accruals Models: Xavier Garza-G mez; 23 What To Teach? A Comparison of Professional and Paraprofessional
Accountants Views on Accounting Topic Emphasis: Geoffrey Tickell, and Kosmas X. Smyrnios; 24 Australia's Accounting Education in Perspective:
Geoffrey Tickell and Kosmas X. Smyrnios;
| Bibliographic details |
Paperback, 616 pages, publication date: MAY-2006
ISBN-13: 978-0-7506-6983-2
ISBN-10: 0-7506-6983-7
Imprint: BUTTERWORTH HEINEMANN
|
| Price and Ordering |
Price:
EUR 67.95
USD 74.95
GBP 46.99
|  |
Books and book related electronic products are priced in US dollars (USD), euro (EUR), and Great Britain Pounds (GBP). USD prices apply to the Americas and Asia Pacific. EUR prices apply in Europe and the Middle East. GBP prices apply to the UK and all other countries.
|
See also information about conditions of sale & ordering procedures, and links to our regional sales offices.
|
076/708
Last update: 30 Nov 2009
|
|
| |
| | |
|
|
| |
Home | Elsevier Sites | Privacy Policy | Terms and Conditions | Feedback | Site Map | A Reed Elsevier Company