International financial reporting standards desk reference: overview, guide, and dictionary
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2005
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XI, 382 S. |
| ISBN: | 047171450x |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804133234999558144 |
|---|---|
| adam_text | Contents
FOREWORD vii
PREFACE ix
ACKNOWLEDGMENTS xi
Part One
OVERVIEW: STANDARD SETTING
NATIONALLY AND GLOBALLY
CHAPTER 1 The Growth of National Standards 3
Early Developments 3
The Advent of Regulation 5
CHAPTER 2 Developing International Accounting Standards 8
The Emergence of National Similarities 8
The Impetus for Global Standards 10
The International Accounting Standards Committee 11
CHAPTER 3 The International Accounting Standards Board 15
Formation of the IASB 15
Structure of the IASB 17
Funding and Operation of the IASB 18
Enforcement 20
The Path to Convergence 21
v
vi • Contents
CHAPTER 4 Internationalization and the G4+1 Countries 23
Introduction 23
Australia and New Zealand 24
Canada 26
United Kingdom 27
United States 30
CHAPTER 5 Different Views of Convergence 33
Introduction 33
Japan 34
Malaysia 35
People s Republic of China 36
Taiwan, Republic of China 37
Islamic Finance and Standard Setting 38
CHAPTER 6 Responding to Internationalization 41
Progress and Problems 41
Effects and Action 43
CHAPTER 7 The Role of the Accountant 49
The Ripple Effect 49
The Main Changes 50
The Link with Corporate Governance 51
Final Check 53
Bibliography 54
Part Two
GUIDE TO INTERNATIONAL FINANCIAL
REPORTING STANDARDS
Introduction to the Guide 59
Framework for the Preparation and Presentation
of Financial Statements 65
Summary of Individual Standards 71
Part Three
DICTIONARY
How to Use the Dictionary 181
Dictionary 183
APPENDIX A List of Acronyms 359
APPENDIX B Accounting Standard Setting Bodies 367
INDEX 377
1
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| spellingShingle | Hussey, Roger 1942- Ong, Audra Wei-Ming ca. 20./21. Jh International financial reporting standards desk reference overview, guide, and dictionary International Accounting Standards Board rasuqam Financiële verslaglegging gtt Norme comptable internationale rasuqam Norme d'information financière internationale rasuqam Standaardisatie gtt États financiers - Normes États financiers - Normes - Dictionnaires anglais Financial statements Standards Financial statements Standards Dictionaries International Financial Reporting Standards (DE-588)4699643-6 gnd |
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| title | International financial reporting standards desk reference overview, guide, and dictionary |
| title_auth | International financial reporting standards desk reference overview, guide, and dictionary |
| title_exact_search | International financial reporting standards desk reference overview, guide, and dictionary |
| title_full | International financial reporting standards desk reference overview, guide, and dictionary Roger Hussey ; Audra Ong |
| title_fullStr | International financial reporting standards desk reference overview, guide, and dictionary Roger Hussey ; Audra Ong |
| title_full_unstemmed | International financial reporting standards desk reference overview, guide, and dictionary Roger Hussey ; Audra Ong |
| title_short | International financial reporting standards desk reference |
| title_sort | international financial reporting standards desk reference overview guide and dictionary |
| title_sub | overview, guide, and dictionary |
| topic | International Accounting Standards Board rasuqam Financiële verslaglegging gtt Norme comptable internationale rasuqam Norme d'information financière internationale rasuqam Standaardisatie gtt États financiers - Normes États financiers - Normes - Dictionnaires anglais Financial statements Standards Financial statements Standards Dictionaries International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | International Accounting Standards Board Financiële verslaglegging Norme comptable internationale Norme d'information financière internationale Standaardisatie États financiers - Normes États financiers - Normes - Dictionnaires anglais Financial statements Standards Financial statements Standards Dictionaries International Financial Reporting Standards Wörterbuch Dictionnaire (Descripteur de forme) Guide (Descripteur de forme) |
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