International Accounting Standardization:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford
Chartridge Books
2014
|
| Schlagworte: | |
| Online-Zugang: | Volltext Inhaltsverzeichnis |
| Beschreibung: | Description based upon print version of record |
| Beschreibung: | X, 179 S. |
| ISBN: | 9781909287808 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804152050866454528 |
|---|---|
| adam_text | Contents
List of figures and tables
ix
Part
1:
Basic characteristics of accounting standardization
1
1
Introduction
3
2
Literature review
13
3
Classification of accounting systems
17
3.1
The European accounting system
22
3.2
US
GAAP
27
3.3
International Accounting Standards (IAS)
49
3.4
International accounting organizations
53
3.5
The Hungarian accounting system
59
4
Factors influencing accounting standardization
79
4.1
Legal system
80
4.2
Financing methods
81
4.3
Taxation system
82
4.4
Inflation
83
5
Problems caused by accounting diversity
85
5.1
Preparation of consolidated financial statements
85
5.2
The universal information methods role in
performance assessment
86
5.3
Access to foreign capital markets
88
5.4
Lack of high quality accounting information
88
[jjrternational Accounting Standardization
Part
2:
Economics of standardization
91
6
Economic factors of accounting standardization
93
6.1
The role of international accounting
standardization in the division of labour
93
6.2
International accounting standardization and
financial innovation
95
6.3
The effects of international accounting
standardization on transaction costs
97
6.4
International accounting standardization
decreases cost of capital
101
7
Comparative statistical analysis
107
7.1
The accounting peculiarities of the member
states of the
EU
108
7.2
The accounting peculiarities of countries
outside of the
EU
116
7.3
Evaluation of certain accounting standards
119
Part
3:
Contemporary scientific practical research
125
8
Effects of universal Information methods on company
performance
127
8.1
Universal accounting methods and company
performance effects
133
8.2
Universal accounting methods and earnings
management
137
8.3
Universal accounting methods and P&L effects
141
8.4
Universal accounting methods and value
relevance
141
8.5
Empirical results
146
8.6
Discussion
148
Contents
9 International
accounting standardization process
155
9.1
Basic features and methods of the empirical
research
155
9.2
Findings and evaluation
158
10
Summary and conclusions
167
References
175
vii
|
| any_adam_object | 1 |
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| discipline | Wirtschaftswissenschaften |
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| subject_GND | (DE-588)4056914-7 (DE-588)4069454-9 (DE-588)4162052-5 |
| title | International Accounting Standardization |
| title_auth | International Accounting Standardization |
| title_exact_search | International Accounting Standardization |
| title_full | International Accounting Standardization Jeno Beke |
| title_fullStr | International Accounting Standardization Jeno Beke |
| title_full_unstemmed | International Accounting Standardization Jeno Beke |
| title_short | International Accounting Standardization |
| title_sort | international accounting standardization |
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| topic_facet | Standardisierung Bilanzierungsgrundsätze Internationale Normung |
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