International financial reporting standards: context, analysis and comment 3 The later years of the International Accounting Standards Committee
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Routledge
2008
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Critical perspectives in business and management
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 491 S. graph. Darst. |
| ISBN: | 9780415381000 0415381002 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | CONTENTS
Acknowledgements
ix
Introduction
1
PART
8
Conceptual issues
5
45
The role and future plans of the International Accounting
Standards Committee
7
SIR BRYAN CARSBERG
46
The future of the IASC
22
SIR BRYAN CARSBERG
47
The future shape of harmonization: the
EU
versus the IASC
versus the SEC
26
JOHN FLOWER
48
The future shape of harmonization: some responses
51
CHRISTOPHER NOBES
49
The future shape of harmonization: a reply
59
JOHN FLOWER
50
The evolution of the G4
+ 1
and its impact on international
harmonization of accounting standards
62
DONNA L. STREET AND KIMBERLEY A. SHAUGHNESSY
51
Why do national
GAAP
differ from IAS? The role
of culture
95
YUAN DING, THOMAS JEANJEAN AND
HERVÉ
STOŁOWY
CONTENTS
52
Economie
and normative pressures as drivers for
the adoption of international accounting standards
in Finland since
1976 126
PEKKA
PIRINEN
53
International harmonization: cautions from the
Australian experience
151
PETER H.
COLLETT,
JAYNE M. GODFREY AND
SUE L. HRASKY
54
Political influence and coexistence of a uniform accounting
system and accounting standards: recent developments
in China
167
JASON ZEZHONG XIAO, PAULINE WEETMAN AND
MANLI
SUN
PART
9
Reports on IASC Board meetings
195
A series of eye-witness reports on IASC Board meetings, published
in Accounting and Business, written by Christopher Nobes
55
Prospects for world standards by
2000? 197
56
IASC s brave new world
200
57
Life is definitely not a beach at the IASC
203
58
IASC ties up loose ends
206
59
IASC nears the end of the core standards
209
60
Compromise at IASC: the shape of things to come?
212
61
IASC meets the world
215
62
The beginning of the end of conventional accounting
218
63
One small step back for IAS
40,
but a giant leap for
the IASC
221
64
Work continues at the old IASC while the new IASC
takes shape
224
65
Business as usual for the old board
227
VI
CONTENTS
PART
10
Technical
issues
231
66 The
reintroduction
of the true and fair override and
harmonization with IASC standards in Australia: lessons
from the
EU
and implications for financial reporting and
international trade
233
ALAN S. DUNK AND ALAN KILGORE
67
Accounting for brands in France and Germany compared
with IAS
38
(intangible assets): an illustration of the difficulty
of international harmonization
249
HERVÉ
STOŁOWY,
AXEL
HALLER AND
VOLKER KLOCKHAUS
68
The value-relevance of geographic segment earnings
disclosures under SFAS
14 273
WAYNE B. THOMAS
69
The predictive ability of geographic segment disclosures
by U.S. companies: SFAS No.
131
vs. SFAS No.
14 295
BRUCE K. BEHN, NANCY B. NICHOLS AND DONNA L. STREET
PART
11
Use of IASs by companies
315
70
Acceptance and observance of international accounting
standards: an empirical study of companies claiming to
comply with IASs
317
DONNA L. STREET, SIDNEY J. GRAY AND
STEPHANIE M. BRYANT
71
Disclosure level and compliance with IASs: a comparison
of companies with and without U.S. listings and filings
363
DONNA L. STREET AND STEPHANIE M. BRYANT
72
IAS adopters respond to cherry-picking ban
391
DONNA L. STREET AND SIDNEY J. GRAY
73
Assessing the acceptability of international accounting
standards in the US: an empirical study of the materiality
of US
GAAP
reconciliations by non-US companies complying
with IASC standards
396
DONNA L. STREET, NANCY B. NICHOLS AND SIDNEY J. GRAY
VII
CONTENTS
74
Compliance with the disclosure requirements of
Germany s New Market: IAS versus US
GAAP
437
MARTIN GLAUM AND DONNA L. STREET
75
Compliance with German and international accounting
standards in Germany: evidence from cash flow statements
472
GÜNTHER GEBHARDT
AND AARON
HEILMANN
Vlil
|
| adam_txt |
CONTENTS
Acknowledgements
ix
Introduction
1
PART
8
Conceptual issues
5
45
The role and future plans of the International Accounting
Standards Committee
7
SIR BRYAN CARSBERG
46
The future of the IASC
22
SIR BRYAN CARSBERG
47
The future shape of harmonization: the
EU
versus the IASC
versus the SEC
26
JOHN FLOWER
48
The future shape of harmonization: some responses
51
CHRISTOPHER NOBES
49
The future shape of harmonization: a reply
59
JOHN FLOWER
50
The evolution of the G4
+ 1
and its impact on international
harmonization of accounting standards
62
DONNA L. STREET AND KIMBERLEY A. SHAUGHNESSY
51
Why do national
GAAP
differ from IAS? The role
of culture
95
YUAN DING, THOMAS JEANJEAN AND
HERVÉ
STOŁOWY
CONTENTS
52
Economie
and normative pressures as drivers for
the adoption of international accounting standards
in Finland since
1976 126
PEKKA
PIRINEN
53
International harmonization: cautions from the
Australian experience
151
PETER H.
COLLETT,
JAYNE M. GODFREY AND
SUE L. HRASKY
54
Political influence and coexistence of a uniform accounting
system and accounting standards: recent developments
in China
167
JASON ZEZHONG XIAO, PAULINE WEETMAN AND
MANLI
SUN
PART
9
Reports on IASC Board meetings
195
A series of eye-witness reports on IASC Board meetings, published
in Accounting and Business, written by Christopher Nobes
55
Prospects for world standards by
2000? 197
56
IASC's brave new world
200
57
Life is definitely not a beach at the IASC
203
58
IASC ties up loose ends
206
59
IASC nears the end of the core standards
209
60
Compromise at IASC: the shape of things to come?
212
61
IASC meets the world
215
62
The beginning of the end of conventional accounting
218
63
One small step back for IAS
40,
but a giant leap for
the IASC
221
64
Work continues at the old IASC while the new IASC
takes shape
224
65
Business as usual for the old board
227
VI
CONTENTS
PART
10
Technical
issues
231
66 The
reintroduction
of the true and fair override and
harmonization with IASC standards in Australia: lessons
from the
EU
and implications for financial reporting and
international trade
233
ALAN S. DUNK AND ALAN KILGORE
67
Accounting for brands in France and Germany compared
with IAS
38
(intangible assets): an illustration of the difficulty
of international harmonization
249
HERVÉ
STOŁOWY,
AXEL
HALLER AND
VOLKER KLOCKHAUS
68
The value-relevance of geographic segment earnings
disclosures under SFAS
14 273
WAYNE B. THOMAS
69
The predictive ability of geographic segment disclosures
by U.S. companies: SFAS No.
131
vs. SFAS No.
14 295
BRUCE K. BEHN, NANCY B. NICHOLS AND DONNA L. STREET
PART
11
Use of IASs by companies
315
70
Acceptance and observance of international accounting
standards: an empirical study of companies claiming to
comply with IASs
317
DONNA L. STREET, SIDNEY J. GRAY AND
STEPHANIE M. BRYANT
71
Disclosure level and compliance with IASs: a comparison
of companies with and without U.S. listings and filings
363
DONNA L. STREET AND STEPHANIE M. BRYANT
72
IAS adopters respond to cherry-picking ban
391
DONNA L. STREET AND SIDNEY J. GRAY
73
Assessing the acceptability of international accounting
standards in the US: an empirical study of the materiality
of US
GAAP
reconciliations by non-US companies complying
with IASC standards
396
DONNA L. STREET, NANCY B. NICHOLS AND SIDNEY J. GRAY
VII
CONTENTS
74
Compliance with the disclosure requirements of
Germany's New Market: IAS versus US
GAAP
437
MARTIN GLAUM AND DONNA L. STREET
75
Compliance with German and international accounting
standards in Germany: evidence from cash flow statements
472
GÜNTHER GEBHARDT
AND AARON
HEILMANN
Vlil |
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| spelling | International financial reporting standards context, analysis and comment 3 The later years of the International Accounting Standards Committee ed. by David Alexander ... 1. publ. London [u.a.] Routledge 2008 XII, 491 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Critical perspectives in business and management International Accounting Standards Board International Accounting Standards Committee Accounting Standards Financial statements Standards Alexander, David Sonstige oth (DE-604)BV023248173 3 Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016433625&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | International financial reporting standards context, analysis and comment International Accounting Standards Board International Accounting Standards Committee Accounting Standards Financial statements Standards |
| title | International financial reporting standards context, analysis and comment |
| title_auth | International financial reporting standards context, analysis and comment |
| title_exact_search | International financial reporting standards context, analysis and comment |
| title_exact_search_txtP | International financial reporting standards context, analysis and comment |
| title_full | International financial reporting standards context, analysis and comment 3 The later years of the International Accounting Standards Committee ed. by David Alexander ... |
| title_fullStr | International financial reporting standards context, analysis and comment 3 The later years of the International Accounting Standards Committee ed. by David Alexander ... |
| title_full_unstemmed | International financial reporting standards context, analysis and comment 3 The later years of the International Accounting Standards Committee ed. by David Alexander ... |
| title_short | International financial reporting standards |
| title_sort | international financial reporting standards context analysis and comment the later years of the international accounting standards committee |
| title_sub | context, analysis and comment |
| topic | International Accounting Standards Board International Accounting Standards Committee Accounting Standards Financial statements Standards |
| topic_facet | International Accounting Standards Board International Accounting Standards Committee Accounting Standards Financial statements Standards |
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