IFRS, fair value and corporate governance: the impact on budgets, balance sheets and management accounts
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Oxford
Elsevier
2006
|
| Ausgabe: | 1st ed |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | Includes bibliographical references and index Cover -- Contents -- Preface -- Selected Abbreviations -- Part 1: Business Competition, Standards Boards and Corporate Accounting -- New Rules of Competition and Accounting Standards -- Introduction -- The financial industry's raw materials -- The crucial issue of global accounting standards -- The prudential principle of financial statements and marking to market -- Managing the differences in accounting standards: a case study -- Taking liberties with accounting standards and business rules -- The International Accounting Standards Board and Corporate Governance -- Introduction -- Service to industry by the International Accounting Standards Board -- The seminal work of Luca Paciolo: a flashback -- Journal, general ledger, and contractual rights -- Higher level of reliability in financial reporting -- Obsolete standards become counterproductive -- Core variables in corporate governance -- Accounting standards and corporate governance: a case study in insurance -- - Dynamics of International Financial Reporting Standards -- Introduction -- Positive and negative opinions on IFRS -- Disclosure about capital and fair value -- IFRS requirements for maximum and minimum risk disclosure -- The greater transparency provided by IFRS -- Regulators, more stringent accounting standards, and early aftermath of IFRS -- The Controversy over IAS 39 -- Introduction -- Financial instruments defined according to IAS 39 and IAS 32 -- Recognition and derecognition of assets and liabilities -- Assets available for sale under IAS 39: results of a simulation -- The challenge of fair value and the IAS 39 controversy -- The March and July 2005 Draft of IAS 39 -- IAS 39 and the Recognition of Derivatives Risk -- Introduction -- AIS 39's approach to hedges made through derivatives -- The art of hedge accounting -- Being prudent with embedded derivatives -- IAS 39 as an agent of risk management -- IAS 39 and alternative investments: a case study -- - Closing the loophole of hedge funds -- Part 2: Implementing IFRS -- Project Management for Implementation of IFRS -- Introduction -- Prerequisites for a successful IFRS project -- The role of project management -- Milestone planning for IFRS -- Design reviews for better project management -- Paying attention to cost control -- An IFRS Task Force Case Study. Top Management Responsibility -- Introduction -- The Task Force's chairperson, membership, and work schedule -- The impact of communication and of case studies -- Assuring compliance to IFRS standards -- Learning to live in a world populated with models -- Using the new accounting system to improve personal productivity -- Part 3: Management Accounting and the Budget -- Management Accounting and Corporate Governance -- Introduction -- Management accounting defined -- Management organization and sought-out results -- What should and should not be expected from an expert accountant? -- - Why financial reporting and management accounting correlate -- Impact of subjective judgment on accounting figures -- Effective use of management accounting: a case study on cost-finding -- Budgeting: A Case Study on Financial Planning -- Introduction -- The budget as financial information system -- Analysis of financial information -- Elaboration and upkeep of a budget -- Practical experience in setting a budget -- A case study with the budgetary bandwidth method --T. |
| Beschreibung: | 1 Online-Ressource (xv, 479 p.) |
| ISBN: | 0080461662 9780080461663 0750668954 9780750668958 |
Internformat
MARC
| LEADER | 00000nmm a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV040465086 | ||
| 003 | DE-604 | ||
| 005 | 20130109 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 121010s2006 |||| o||u| ||||||eng d | ||
| 020 | |a 0080461662 |c electronic bk. |9 0-08-046166-2 | ||
| 020 | |a 9780080461663 |c electronic bk. |9 978-0-08-046166-3 | ||
| 020 | |a 0750668954 |9 0-7506-6895-4 | ||
| 020 | |a 9780750668958 |9 978-0-7506-6895-8 | ||
| 020 | |z 6610642451 (electronic bk.) |9 6610642451 (electronic bk.) | ||
| 020 | |z 9786610642458 (electronic bk.) |9 9786610642458 (electronic bk.) | ||
| 035 | |a (OCoLC)874187866 | ||
| 035 | |a (DE-599)BVBBV040465086 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-1046 |a DE-1047 |a DE-91 | ||
| 084 | |a QP 824 |0 (DE-625)141947: |2 rvk | ||
| 100 | 1 | |a Chorafas, Dimitris N. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a IFRS, fair value and corporate governance |b the impact on budgets, balance sheets and management accounts |c Dimitris N. Chorafas |
| 246 | 1 | 3 | |a International Financial Reporting Standards, fair value and corporate governance |
| 250 | |a 1st ed | ||
| 264 | 1 | |a Oxford |b Elsevier |c 2006 | |
| 300 | |a 1 Online-Ressource (xv, 479 p.) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 500 | |a Cover -- Contents -- Preface -- Selected Abbreviations -- Part 1: Business Competition, Standards Boards and Corporate Accounting -- New Rules of Competition and Accounting Standards -- Introduction -- The financial industry's raw materials -- The crucial issue of global accounting standards -- The prudential principle of financial statements and marking to market -- Managing the differences in accounting standards: a case study -- Taking liberties with accounting standards and business rules -- The International Accounting Standards Board and Corporate Governance -- Introduction -- Service to industry by the International Accounting Standards Board -- The seminal work of Luca Paciolo: a flashback -- Journal, general ledger, and contractual rights -- Higher level of reliability in financial reporting -- Obsolete standards become counterproductive -- Core variables in corporate governance -- Accounting standards and corporate governance: a case study in insurance -- | ||
| 500 | |a - Dynamics of International Financial Reporting Standards -- Introduction -- Positive and negative opinions on IFRS -- Disclosure about capital and fair value -- IFRS requirements for maximum and minimum risk disclosure -- The greater transparency provided by IFRS -- Regulators, more stringent accounting standards, and early aftermath of IFRS -- The Controversy over IAS 39 -- Introduction -- Financial instruments defined according to IAS 39 and IAS 32 -- Recognition and derecognition of assets and liabilities -- Assets available for sale under IAS 39: results of a simulation -- The challenge of fair value and the IAS 39 controversy -- The March and July 2005 Draft of IAS 39 -- IAS 39 and the Recognition of Derivatives Risk -- Introduction -- AIS 39's approach to hedges made through derivatives -- The art of hedge accounting -- Being prudent with embedded derivatives -- IAS 39 as an agent of risk management -- IAS 39 and alternative investments: a case study -- | ||
| 500 | |a - Closing the loophole of hedge funds -- Part 2: Implementing IFRS -- Project Management for Implementation of IFRS -- Introduction -- Prerequisites for a successful IFRS project -- The role of project management -- Milestone planning for IFRS -- Design reviews for better project management -- Paying attention to cost control -- An IFRS Task Force Case Study. Top Management Responsibility -- Introduction -- The Task Force's chairperson, membership, and work schedule -- The impact of communication and of case studies -- Assuring compliance to IFRS standards -- Learning to live in a world populated with models -- Using the new accounting system to improve personal productivity -- Part 3: Management Accounting and the Budget -- Management Accounting and Corporate Governance -- Introduction -- Management accounting defined -- Management organization and sought-out results -- What should and should not be expected from an expert accountant? -- | ||
| 500 | |a - Why financial reporting and management accounting correlate -- Impact of subjective judgment on accounting figures -- Effective use of management accounting: a case study on cost-finding -- Budgeting: A Case Study on Financial Planning -- Introduction -- The budget as financial information system -- Analysis of financial information -- Elaboration and upkeep of a budget -- Practical experience in setting a budget -- A case study with the budgetary bandwidth method --T. | ||
| 650 | 4 | |a Accounting / Standards | |
| 650 | 4 | |a Financial statements / Standards | |
| 650 | 4 | |a Fair value / Accounting | |
| 650 | 4 | |a Corporate governance | |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Fair-Value-Bewertung |0 (DE-588)4802015-1 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 0 | 1 | |a Fair-Value-Bewertung |0 (DE-588)4802015-1 |D s |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | 0 | |u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=166868 |x Verlag |3 Volltext |
| 912 | |a ZDB-4-EBA |a ZDB-4-NLEBK | ||
| 940 | 1 | |q FAW_PDA_EBA | |
| 940 | 1 | |q TUM_PDA_EBSCO_BAE_gekauft | |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-025312466 | ||
Datensatz im Suchindex
| _version_ | 1804149530884571136 |
|---|---|
| any_adam_object | |
| author | Chorafas, Dimitris N. |
| author_facet | Chorafas, Dimitris N. |
| author_role | aut |
| author_sort | Chorafas, Dimitris N. |
| author_variant | d n c dn dnc |
| building | Verbundindex |
| bvnumber | BV040465086 |
| classification_rvk | QP 824 |
| collection | ZDB-4-EBA ZDB-4-NLEBK |
| ctrlnum | (OCoLC)874187866 (DE-599)BVBBV040465086 |
| discipline | Wirtschaftswissenschaften |
| edition | 1st ed |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>05552nmm a2200565zc 4500</leader><controlfield tag="001">BV040465086</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20130109 </controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">121010s2006 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0080461662</subfield><subfield code="c">electronic bk.</subfield><subfield code="9">0-08-046166-2</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780080461663</subfield><subfield code="c">electronic bk.</subfield><subfield code="9">978-0-08-046166-3</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0750668954</subfield><subfield code="9">0-7506-6895-4</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780750668958</subfield><subfield code="9">978-0-7506-6895-8</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">6610642451 (electronic bk.)</subfield><subfield code="9">6610642451 (electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9786610642458 (electronic bk.)</subfield><subfield code="9">9786610642458 (electronic bk.)</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)874187866</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV040465086</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-1046</subfield><subfield code="a">DE-1047</subfield><subfield code="a">DE-91</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 824</subfield><subfield code="0">(DE-625)141947:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Chorafas, Dimitris N.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">IFRS, fair value and corporate governance</subfield><subfield code="b">the impact on budgets, balance sheets and management accounts</subfield><subfield code="c">Dimitris N. Chorafas</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">International Financial Reporting Standards, fair value and corporate governance</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1st ed</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Oxford</subfield><subfield code="b">Elsevier</subfield><subfield code="c">2006</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (xv, 479 p.)</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">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references and index</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Cover -- Contents -- Preface -- Selected Abbreviations -- Part 1: Business Competition, Standards Boards and Corporate Accounting -- New Rules of Competition and Accounting Standards -- Introduction -- The financial industry's raw materials -- The crucial issue of global accounting standards -- The prudential principle of financial statements and marking to market -- Managing the differences in accounting standards: a case study -- Taking liberties with accounting standards and business rules -- The International Accounting Standards Board and Corporate Governance -- Introduction -- Service to industry by the International Accounting Standards Board -- The seminal work of Luca Paciolo: a flashback -- Journal, general ledger, and contractual rights -- Higher level of reliability in financial reporting -- Obsolete standards become counterproductive -- Core variables in corporate governance -- Accounting standards and corporate governance: a case study in insurance -- </subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a"> - Dynamics of International Financial Reporting Standards -- Introduction -- Positive and negative opinions on IFRS -- Disclosure about capital and fair value -- IFRS requirements for maximum and minimum risk disclosure -- The greater transparency provided by IFRS -- Regulators, more stringent accounting standards, and early aftermath of IFRS -- The Controversy over IAS 39 -- Introduction -- Financial instruments defined according to IAS 39 and IAS 32 -- Recognition and derecognition of assets and liabilities -- Assets available for sale under IAS 39: results of a simulation -- The challenge of fair value and the IAS 39 controversy -- The March and July 2005 Draft of IAS 39 -- IAS 39 and the Recognition of Derivatives Risk -- Introduction -- AIS 39's approach to hedges made through derivatives -- The art of hedge accounting -- Being prudent with embedded derivatives -- IAS 39 as an agent of risk management -- IAS 39 and alternative investments: a case study -- </subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a"> - Closing the loophole of hedge funds -- Part 2: Implementing IFRS -- Project Management for Implementation of IFRS -- Introduction -- Prerequisites for a successful IFRS project -- The role of project management -- Milestone planning for IFRS -- Design reviews for better project management -- Paying attention to cost control -- An IFRS Task Force Case Study. Top Management Responsibility -- Introduction -- The Task Force's chairperson, membership, and work schedule -- The impact of communication and of case studies -- Assuring compliance to IFRS standards -- Learning to live in a world populated with models -- Using the new accounting system to improve personal productivity -- Part 3: Management Accounting and the Budget -- Management Accounting and Corporate Governance -- Introduction -- Management accounting defined -- Management organization and sought-out results -- What should and should not be expected from an expert accountant? -- </subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a"> - Why financial reporting and management accounting correlate -- Impact of subjective judgment on accounting figures -- Effective use of management accounting: a case study on cost-finding -- Budgeting: A Case Study on Financial Planning -- Introduction -- The budget as financial information system -- Analysis of financial information -- Elaboration and upkeep of a budget -- Practical experience in setting a budget -- A case study with the budgetary bandwidth method --T.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting / Standards</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements / Standards</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Fair value / Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Corporate governance</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Fair-Value-Bewertung</subfield><subfield code="0">(DE-588)4802015-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Fair-Value-Bewertung</subfield><subfield code="0">(DE-588)4802015-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=166868</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBA</subfield><subfield code="a">ZDB-4-NLEBK</subfield></datafield><datafield tag="940" ind1="1" ind2=" "><subfield code="q">FAW_PDA_EBA</subfield></datafield><datafield tag="940" ind1="1" ind2=" "><subfield code="q">TUM_PDA_EBSCO_BAE_gekauft</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-025312466</subfield></datafield></record></collection> |
| id | DE-604.BV040465086 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:24:30Z |
| institution | BVB |
| isbn | 0080461662 9780080461663 0750668954 9780750668958 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025312466 |
| oclc_num | 874187866 |
| open_access_boolean | |
| owner | DE-1046 DE-1047 DE-91 DE-BY-TUM |
| owner_facet | DE-1046 DE-1047 DE-91 DE-BY-TUM |
| physical | 1 Online-Ressource (xv, 479 p.) |
| psigel | ZDB-4-EBA ZDB-4-NLEBK FAW_PDA_EBA TUM_PDA_EBSCO_BAE_gekauft |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Elsevier |
| record_format | marc |
| spelling | Chorafas, Dimitris N. Verfasser aut IFRS, fair value and corporate governance the impact on budgets, balance sheets and management accounts Dimitris N. Chorafas International Financial Reporting Standards, fair value and corporate governance 1st ed Oxford Elsevier 2006 1 Online-Ressource (xv, 479 p.) txt rdacontent c rdamedia cr rdacarrier Includes bibliographical references and index Cover -- Contents -- Preface -- Selected Abbreviations -- Part 1: Business Competition, Standards Boards and Corporate Accounting -- New Rules of Competition and Accounting Standards -- Introduction -- The financial industry's raw materials -- The crucial issue of global accounting standards -- The prudential principle of financial statements and marking to market -- Managing the differences in accounting standards: a case study -- Taking liberties with accounting standards and business rules -- The International Accounting Standards Board and Corporate Governance -- Introduction -- Service to industry by the International Accounting Standards Board -- The seminal work of Luca Paciolo: a flashback -- Journal, general ledger, and contractual rights -- Higher level of reliability in financial reporting -- Obsolete standards become counterproductive -- Core variables in corporate governance -- Accounting standards and corporate governance: a case study in insurance -- - Dynamics of International Financial Reporting Standards -- Introduction -- Positive and negative opinions on IFRS -- Disclosure about capital and fair value -- IFRS requirements for maximum and minimum risk disclosure -- The greater transparency provided by IFRS -- Regulators, more stringent accounting standards, and early aftermath of IFRS -- The Controversy over IAS 39 -- Introduction -- Financial instruments defined according to IAS 39 and IAS 32 -- Recognition and derecognition of assets and liabilities -- Assets available for sale under IAS 39: results of a simulation -- The challenge of fair value and the IAS 39 controversy -- The March and July 2005 Draft of IAS 39 -- IAS 39 and the Recognition of Derivatives Risk -- Introduction -- AIS 39's approach to hedges made through derivatives -- The art of hedge accounting -- Being prudent with embedded derivatives -- IAS 39 as an agent of risk management -- IAS 39 and alternative investments: a case study -- - Closing the loophole of hedge funds -- Part 2: Implementing IFRS -- Project Management for Implementation of IFRS -- Introduction -- Prerequisites for a successful IFRS project -- The role of project management -- Milestone planning for IFRS -- Design reviews for better project management -- Paying attention to cost control -- An IFRS Task Force Case Study. Top Management Responsibility -- Introduction -- The Task Force's chairperson, membership, and work schedule -- The impact of communication and of case studies -- Assuring compliance to IFRS standards -- Learning to live in a world populated with models -- Using the new accounting system to improve personal productivity -- Part 3: Management Accounting and the Budget -- Management Accounting and Corporate Governance -- Introduction -- Management accounting defined -- Management organization and sought-out results -- What should and should not be expected from an expert accountant? -- - Why financial reporting and management accounting correlate -- Impact of subjective judgment on accounting figures -- Effective use of management accounting: a case study on cost-finding -- Budgeting: A Case Study on Financial Planning -- Introduction -- The budget as financial information system -- Analysis of financial information -- Elaboration and upkeep of a budget -- Practical experience in setting a budget -- A case study with the budgetary bandwidth method --T. Accounting / Standards Financial statements / Standards Fair value / Accounting Corporate governance International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Fair-Value-Bewertung (DE-588)4802015-1 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s Fair-Value-Bewertung (DE-588)4802015-1 s DE-604 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=166868 Verlag Volltext |
| spellingShingle | Chorafas, Dimitris N. IFRS, fair value and corporate governance the impact on budgets, balance sheets and management accounts Accounting / Standards Financial statements / Standards Fair value / Accounting Corporate governance International Financial Reporting Standards (DE-588)4699643-6 gnd Fair-Value-Bewertung (DE-588)4802015-1 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4802015-1 |
| title | IFRS, fair value and corporate governance the impact on budgets, balance sheets and management accounts |
| title_alt | International Financial Reporting Standards, fair value and corporate governance |
| title_auth | IFRS, fair value and corporate governance the impact on budgets, balance sheets and management accounts |
| title_exact_search | IFRS, fair value and corporate governance the impact on budgets, balance sheets and management accounts |
| title_full | IFRS, fair value and corporate governance the impact on budgets, balance sheets and management accounts Dimitris N. Chorafas |
| title_fullStr | IFRS, fair value and corporate governance the impact on budgets, balance sheets and management accounts Dimitris N. Chorafas |
| title_full_unstemmed | IFRS, fair value and corporate governance the impact on budgets, balance sheets and management accounts Dimitris N. Chorafas |
| title_short | IFRS, fair value and corporate governance |
| title_sort | ifrs fair value and corporate governance the impact on budgets balance sheets and management accounts |
| title_sub | the impact on budgets, balance sheets and management accounts |
| topic | Accounting / Standards Financial statements / Standards Fair value / Accounting Corporate governance International Financial Reporting Standards (DE-588)4699643-6 gnd Fair-Value-Bewertung (DE-588)4802015-1 gnd |
| topic_facet | Accounting / Standards Financial statements / Standards Fair value / Accounting Corporate governance International Financial Reporting Standards Fair-Value-Bewertung |
| url | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=166868 |
| work_keys_str_mv | AT chorafasdimitrisn ifrsfairvalueandcorporategovernancetheimpactonbudgetsbalancesheetsandmanagementaccounts AT chorafasdimitrisn internationalfinancialreportingstandardsfairvalueandcorporategovernance |