International financial reporting standards: context, analysis and comment 4 The IASB : the standards and their widespread adoption
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, 580 S. graph. Darst. |
| ISBN: | 9780415381017 0415381010 |
Internformat
MARC
| LEADER | 00000nam a2200000 cc4500 | ||
|---|---|---|---|
| 001 | BV023248217 | ||
| 003 | DE-604 | ||
| 005 | 20080613 | ||
| 007 | t | ||
| 008 | 080409s2008 d||| |||| 00||| eng d | ||
| 020 | |a 9780415381017 |9 978-0-415-38101-7 | ||
| 020 | |a 0415381010 |9 0-415-38101-0 | ||
| 035 | |a (OCoLC)180576862 | ||
| 035 | |a (DE-599)BVBBV023248217 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-355 |a DE-703 |a DE-19 |a DE-1102 | ||
| 050 | 0 | |a HF5626 | |
| 082 | 0 | |a 657/.30218 |2 22 | |
| 245 | 1 | 0 | |a International financial reporting standards |b context, analysis and comment |n 4 |p The IASB : the standards and their widespread adoption |c ed. by David Alexander ... |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a London [u.a.] |b Routledge |c 2008 | |
| 300 | |a XII, 580 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Critical perspectives in business and management | |
| 610 | 2 | 4 | |a International Accounting Standards Board |
| 610 | 2 | 4 | |a International Accounting Standards Committee |
| 650 | 4 | |a Accounting |x Standards | |
| 650 | 4 | |a Financial statements |x Standards | |
| 700 | 1 | |a Alexander, David |e Sonstige |4 oth | |
| 773 | 0 | 8 | |w (DE-604)BV023248173 |g 4 |
| 856 | 4 | 2 | |m Digitalisierung UB Bayreuth |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016433635&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-016433635 | ||
Datensatz im Suchindex
| _version_ | 1804137549836320768 |
|---|---|
| adam_text | CONTENTS
Acknowledgements
ix
Introduction
1
PART
12
Conceptual issues
5
76
Principles-based accounting standards
7
KATHERINE
SCHIPPER
77
Rules-based standards and the lack of principles in accounting
22
CHRISTOPHER W. NOBES
78
Why not allow FASB and IASB standards to compete
in the U.S.?
36
RONALD A. DYE AND SHYAM SUNDER
79
What can be expected from accounting standards?
56
GILBERT
GÉLARD
80
When politics and financial reporting don t mix
60
CHRIS SWINSON
81
Political lobbying on proposed standards: a challenge to
the IASB
62
STEPHEN A. ZEFF
82
Evaluating national capacity for direct participation
in international accounting harmonization: France as
a test case
76
PETER STANDISH
CONTENTS
PART
13
Technical
issues
83
The effect of revised IAS
14
on segment reporting
by IAS companies
105
JENICE
PRATHER-KINSEY AND GARY K. MEEK
84
IAS
39:
underlying principles
128
IAN P.
N.
HAGUE
85
Revenue recognition under IFRS revisited: conceptual
models, current proposals and practical consequences
134
JENS WÜSTEMANN
AND
SONJA KIERZEK
86
Legal certainty, European-ness and
realpolitik
175
DAVID ALEXANDER
87
Revenue recognition and
EU
endorsement of IFRS
191
CHRISTOPHER W. NOBES
88
True and fair view revisited
-
a reply to Alexander and Nobes
201
JENS WÜSTEMANN
AND
SONJA
KIERZEK
PART
14
Widespread adoption of IFRS
229
89
From accounting directives to international accounting
standards
231
KAREL
VAN HULLE
90
The introduction of international accounting standards
in Europe: implications for international convergence
255
KATHERINE
SCHIPPER
91
International financial reporting convergence: evidence
from three continental European countries
282
PASCALE
DELVAILLE,
GABI EBBERS
AND
CHIARA SACCON
92
Implementing IFRS: a case study of the Czech Republic
311
PAT
SUCHER
AND
IRENA
JINDRICHOVSKA
93
A commentary on issues relating to the enforcement of
International Financial Reporting Standards in the
EU 346
PHILIP BROWN AND ANN
TARCA
VI
CONTENTS
94 Monitoring
compliance with IFRS: some insights from
the French regulatory system
379
THI HONG PHU
DAO
PART
15
Effects of IFRS
411
95
Earnings management under German
GAAP
versus IFRS
413
BRENDA VAN TENDELOO AND ANN VANSTRAELEN
96
Changing from German
GAAP
to IFRS or US
GAAP:
a survey of German companies
440
BARBARA E.
WEIßENBERGER, ANNE B. STAHL
AND
SVEN VORSTIUS
97
Effects of adoption of International Financial Reporting
Standards in Belgium: the evidence from BEL-20 companies
463
EVA K. JERMAKOWICZ
98
The impact of the change to international accounting
standards on debt covenants: a UK perspective
485
PHILLIP ORMROD AND PETER TAYLOR
99
Modelling the links between tax and financial reporting:
a longitudinal examination of Norway over
30
years up to
IFRS adoption
510
CHRISTOPHER NOBES AND HANS ROBERT SCHWENCKE
100
The survival of international differences under IFRS:
towards a research agenda
536
CHRISTOPHER NOBES
Index
561
VII
|
| adam_txt |
CONTENTS
Acknowledgements
ix
Introduction
1
PART
12
Conceptual issues
5
76
Principles-based accounting standards
7
KATHERINE
SCHIPPER
77
Rules-based standards and the lack of principles in accounting
22
CHRISTOPHER W. NOBES
78
Why not allow FASB and IASB standards to compete
in the U.S.?
36
RONALD A. DYE AND SHYAM SUNDER
79
What can be expected from accounting standards?
56
GILBERT
GÉLARD
80
When politics and financial reporting don't mix
60
CHRIS SWINSON
81
"Political" lobbying on proposed standards: a challenge to
the IASB
62
STEPHEN A. ZEFF
82
Evaluating national capacity for direct participation
in international accounting harmonization: France as
a test case
76
PETER STANDISH
CONTENTS
PART
13
Technical
issues
83
The effect of revised IAS
14
on segment reporting
by IAS companies
105
JENICE
PRATHER-KINSEY AND GARY K. MEEK
84
IAS
39:
underlying principles
128
IAN P.
N.
HAGUE
85
Revenue recognition under IFRS revisited: conceptual
models, current proposals and practical consequences
134
JENS WÜSTEMANN
AND
SONJA KIERZEK
86
Legal certainty, European-ness and
realpolitik
175
DAVID ALEXANDER
87
Revenue recognition and
EU
endorsement of IFRS
191
CHRISTOPHER W. NOBES
88
True and fair view revisited
-
a reply to Alexander and Nobes
201
JENS WÜSTEMANN
AND
SONJA
KIERZEK
PART
14
Widespread adoption of IFRS
229
89
From accounting directives to international accounting
standards
231
KAREL
VAN HULLE
90
The introduction of international accounting standards
in Europe: implications for international convergence
255
KATHERINE
SCHIPPER
91
International financial reporting convergence: evidence
from three continental European countries
282
PASCALE
DELVAILLE,
GABI EBBERS
AND
CHIARA SACCON
92
Implementing IFRS: a case study of the Czech Republic
311
PAT
SUCHER
AND
IRENA
JINDRICHOVSKA
93
A commentary on issues relating to the enforcement of
International Financial Reporting Standards in the
EU 346
PHILIP BROWN AND ANN
TARCA
VI
CONTENTS
94 Monitoring
compliance with IFRS: some insights from
the French regulatory system
379
THI HONG PHU
DAO
PART
15
Effects of IFRS
411
95
Earnings management under German
GAAP
versus IFRS
413
BRENDA VAN TENDELOO AND ANN VANSTRAELEN
96
Changing from German
GAAP
to IFRS or US
GAAP:
a survey of German companies
440
BARBARA E.
WEIßENBERGER, ANNE B. STAHL
AND
SVEN VORSTIUS
97
Effects of adoption of International Financial Reporting
Standards in Belgium: the evidence from BEL-20 companies
463
EVA K. JERMAKOWICZ
98
The impact of the change to international accounting
standards on debt covenants: a UK perspective
485
PHILLIP ORMROD AND PETER TAYLOR
99
Modelling the links between tax and financial reporting:
a longitudinal examination of Norway over
30
years up to
IFRS adoption
510
CHRISTOPHER NOBES AND HANS ROBERT SCHWENCKE
100
The survival of international differences under IFRS:
towards a research agenda
536
CHRISTOPHER NOBES
Index
561
VII |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| building | Verbundindex |
| bvnumber | BV023248217 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5626 |
| callnumber-raw | HF5626 |
| callnumber-search | HF5626 |
| callnumber-sort | HF 45626 |
| callnumber-subject | HF - Commerce |
| ctrlnum | (OCoLC)180576862 (DE-599)BVBBV023248217 |
| dewey-full | 657/.30218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.30218 |
| dewey-search | 657/.30218 |
| dewey-sort | 3657 530218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01535nam a2200385 cc4500</leader><controlfield tag="001">BV023248217</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20080613 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">080409s2008 d||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780415381017</subfield><subfield code="9">978-0-415-38101-7</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0415381010</subfield><subfield code="9">0-415-38101-0</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)180576862</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV023248217</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-355</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-1102</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5626</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657/.30218</subfield><subfield code="2">22</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">International financial reporting standards</subfield><subfield code="b">context, analysis and comment</subfield><subfield code="n">4</subfield><subfield code="p">The IASB : the standards and their widespread adoption</subfield><subfield code="c">ed. by David Alexander ...</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1. publ.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London [u.a.]</subfield><subfield code="b">Routledge</subfield><subfield code="c">2008</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XII, 580 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Critical perspectives in business and management</subfield></datafield><datafield tag="610" ind1="2" ind2="4"><subfield code="a">International Accounting Standards Board</subfield></datafield><datafield tag="610" ind1="2" ind2="4"><subfield code="a">International Accounting Standards Committee</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="x">Standards</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements</subfield><subfield code="x">Standards</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Alexander, David</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="w">(DE-604)BV023248173</subfield><subfield code="g">4</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Bayreuth</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016433635&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-016433635</subfield></datafield></record></collection> |
| id | DE-604.BV023248217 |
| illustrated | Illustrated |
| index_date | 2024-07-02T20:26:56Z |
| indexdate | 2024-07-09T21:14:04Z |
| institution | BVB |
| isbn | 9780415381017 0415381010 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016433635 |
| oclc_num | 180576862 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-703 DE-19 DE-BY-UBM DE-1102 |
| owner_facet | DE-355 DE-BY-UBR DE-703 DE-19 DE-BY-UBM DE-1102 |
| physical | XII, 580 S. graph. Darst. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Routledge |
| record_format | marc |
| series2 | Critical perspectives in business and management |
| spelling | International financial reporting standards context, analysis and comment 4 The IASB : the standards and their widespread adoption ed. by David Alexander ... 1. publ. London [u.a.] Routledge 2008 XII, 580 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 4 Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016433635&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 4 The IASB : the standards and their widespread adoption ed. by David Alexander ... |
| title_fullStr | International financial reporting standards context, analysis and comment 4 The IASB : the standards and their widespread adoption ed. by David Alexander ... |
| title_full_unstemmed | International financial reporting standards context, analysis and comment 4 The IASB : the standards and their widespread adoption ed. by David Alexander ... |
| title_short | International financial reporting standards |
| title_sort | international financial reporting standards context analysis and comment the iasb the standards and their widespread adoption |
| 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 |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016433635&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV023248173 |
| work_keys_str_mv | AT alexanderdavid internationalfinancialreportingstandardscontextanalysisandcomment4 |