Standardization of financial reporting and accounting in Latin Aamerican countries:
"This book highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries"--Provided by publisher.
Gespeichert in:
| Weitere Verfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hershey, Pennsylvania (701 E. Chocolate Avenue, Hershey, Pa., 17033, USA) :
IGI Global,
[2015]
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "This book highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries"--Provided by publisher. |
| Beschreibung: | PDFs (352 pages) : illustrations. Also available in print. |
| Format: | Mode of access: World Wide Web. |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781466684546 |
| Zugangseinschränkungen: | Restricted to subscribers or individual electronic text purchasers. |
Internformat
MARC
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| 245 | 0 | 0 | |a Standardization of financial reporting and accounting in Latin Aamerican countries |c Isabel Lourenço and Maria Major, editors. |
| 264 | 1 | |a Hershey, Pennsylvania (701 E. Chocolate Avenue, Hershey, Pa., 17033, USA) : |b IGI Global, |c [2015] | |
| 300 | |a PDFs (352 pages) : |b illustrations. | ||
| 336 | |a text |2 rdacontent | ||
| 337 | |a electronic |2 isbdmedia | ||
| 338 | |a online resource |2 rdacarrier | ||
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a The role of Latin American bodies to the international standard setting: who are they and what are they doing? / Ana Isabel Lopes -- Accounting systems' classification in Latin America: Is there harmonization in the IFRS era? / Raquel Wille Sarquis, Rudah Giasson Luccas -- Has IFRS improved comparability regarding earnings management in Latin America? / Alex Augusto Timm Rathke, Verônica de Fátima Santana -- Convergence of accounting standards towards IFRS in Brazil / Bruno M. Salotti, L. Nelson Carvalho -- Do IFRS matter in emerging countries?: an exploratory analysis of Brazilian firms / Isabel Lourenço, Manuel Castelo Branco, José Dias Curto -- Challenges in applying IFRS in a civil law tradition: the example of Brazil / Edison Carlos Fernandes -- Are taxes a determinant factor in earnings management behavior?: empirical results from the Brazilian insurance market / Eduardo Flores, Joelson Oliveira Sampaio, George Sales -- The impact of the mandatory adoption of IFRS in the fees of auditing in companies of BM&FBovespa / Eduardo Vinícius Bassi Murro [and 3 others] -- Influence of international accounting convergence on the level of earnings management in both Brazilian and Chilean companies / Alini da Silva [and 4 others] -- Accounting standards in Peru: issues and challenges / Gustavo A. T. Tanaka Nakasone -- International financial reporting standards for Latin American small and medium enterprises / Myrna R. Berríos -- Difficulties in the adoption of IFRS on small and medium enterprises (SMEs) in Brazil / João Conrado de Amorim Carvalho -- IFRS for SMEs: perceptions of accountants in the state of Mato Grosso (from Brazil) on continuing professional education / Márcio Iris de Morais, Clea Beatriz Macagnan. | |
| 506 | |a Restricted to subscribers or individual electronic text purchasers. | ||
| 520 | 3 | |a "This book highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries"--Provided by publisher. | |
| 530 | |a Also available in print. | ||
| 538 | |a Mode of access: World Wide Web. | ||
| 588 | |a Description based on title screen (IGI Global, viewed 07/21/2015). | ||
| 650 | 0 | |a Accounting |x Standards |z Latin America. | |
| 650 | 0 | |a Corporations |z Latin America |x Accounting. | |
| 650 | 0 | |a Financial statements |x Standards |z Latin America. | |
| 653 | |a Activity-based costing and management | ||
| 653 | |a Balanced scorecard adoption | ||
| 653 | |a Challenges in applying IFRS | ||
| 653 | |a Compliance with IFRS requirements | ||
| 653 | |a Economic consequences of IFRS adoption | ||
| 653 | |a Managerial accounting change | ||
| 653 | |a Traditional versus advanced cost accounting | ||
| 700 | 1 | |a Lourenco, Isabel |d 1969- |e editor. | |
| 700 | 1 | |a Major, Maria |d 1969- |e editor. | |
| 710 | 2 | |a IGI Global, |e publisher. | |
| 776 | 0 | |c (Original) |w (DLC)2015013318 | |
| 776 | 0 | 8 | |i Print version: |z 1466684534 |z 9781466684539 |w (DLC) 2015013318 |
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| 912 | |a ZDB-98-IGB | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-98-IGB-00123848 |
|---|---|
| _version_ | 1816797076179124225 |
| adam_text | |
| any_adam_object | |
| author2 | Lourenco, Isabel 1969- Major, Maria 1969- |
| author2_role | edt edt |
| author2_variant | i l il m m mm |
| author_facet | Lourenco, Isabel 1969- Major, Maria 1969- |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | H - Social Science |
| callnumber-label | HF5681 |
| callnumber-raw | HF5681.B2 S633387 2015e |
| callnumber-search | HF5681.B2 S633387 2015e |
| callnumber-sort | HF 45681 B2 S633387 42015E |
| callnumber-subject | HF - Commerce |
| collection | ZDB-98-IGB |
| contents | The role of Latin American bodies to the international standard setting: who are they and what are they doing? / Ana Isabel Lopes -- Accounting systems' classification in Latin America: Is there harmonization in the IFRS era? / Raquel Wille Sarquis, Rudah Giasson Luccas -- Has IFRS improved comparability regarding earnings management in Latin America? / Alex Augusto Timm Rathke, Verônica de Fátima Santana -- Convergence of accounting standards towards IFRS in Brazil / Bruno M. Salotti, L. Nelson Carvalho -- Do IFRS matter in emerging countries?: an exploratory analysis of Brazilian firms / Isabel Lourenço, Manuel Castelo Branco, José Dias Curto -- Challenges in applying IFRS in a civil law tradition: the example of Brazil / Edison Carlos Fernandes -- Are taxes a determinant factor in earnings management behavior?: empirical results from the Brazilian insurance market / Eduardo Flores, Joelson Oliveira Sampaio, George Sales -- The impact of the mandatory adoption of IFRS in the fees of auditing in companies of BM&FBovespa / Eduardo Vinícius Bassi Murro [and 3 others] -- Influence of international accounting convergence on the level of earnings management in both Brazilian and Chilean companies / Alini da Silva [and 4 others] -- Accounting standards in Peru: issues and challenges / Gustavo A. T. Tanaka Nakasone -- International financial reporting standards for Latin American small and medium enterprises / Myrna R. Berríos -- Difficulties in the adoption of IFRS on small and medium enterprises (SMEs) in Brazil / João Conrado de Amorim Carvalho -- IFRS for SMEs: perceptions of accountants in the state of Mato Grosso (from Brazil) on continuing professional education / Márcio Iris de Morais, Clea Beatriz Macagnan. |
| ctrlnum | (CaBNVSL)gtp00563365 (OCoLC)915117551 |
| dewey-full | 657.02/188 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.02/188 |
| dewey-search | 657.02/188 |
| dewey-sort | 3657.02 3188 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | ZDB-98-IGB-00123848 |
| illustrated | Illustrated |
| indexdate | 2024-11-26T14:51:49Z |
| institution | BVB |
| isbn | 9781466684546 |
| language | English |
| oclc_num | 915117551 |
| open_access_boolean | |
| owner | DE-863 DE-BY-FWS |
| owner_facet | DE-863 DE-BY-FWS |
| physical | PDFs (352 pages) : illustrations. Also available in print. |
| psigel | ZDB-98-IGB |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | IGI Global, |
| record_format | marc |
| spelling | Standardization of financial reporting and accounting in Latin Aamerican countries Isabel Lourenço and Maria Major, editors. Hershey, Pennsylvania (701 E. Chocolate Avenue, Hershey, Pa., 17033, USA) : IGI Global, [2015] PDFs (352 pages) : illustrations. text rdacontent electronic isbdmedia online resource rdacarrier Includes bibliographical references and index. The role of Latin American bodies to the international standard setting: who are they and what are they doing? / Ana Isabel Lopes -- Accounting systems' classification in Latin America: Is there harmonization in the IFRS era? / Raquel Wille Sarquis, Rudah Giasson Luccas -- Has IFRS improved comparability regarding earnings management in Latin America? / Alex Augusto Timm Rathke, Verônica de Fátima Santana -- Convergence of accounting standards towards IFRS in Brazil / Bruno M. Salotti, L. Nelson Carvalho -- Do IFRS matter in emerging countries?: an exploratory analysis of Brazilian firms / Isabel Lourenço, Manuel Castelo Branco, José Dias Curto -- Challenges in applying IFRS in a civil law tradition: the example of Brazil / Edison Carlos Fernandes -- Are taxes a determinant factor in earnings management behavior?: empirical results from the Brazilian insurance market / Eduardo Flores, Joelson Oliveira Sampaio, George Sales -- The impact of the mandatory adoption of IFRS in the fees of auditing in companies of BM&FBovespa / Eduardo Vinícius Bassi Murro [and 3 others] -- Influence of international accounting convergence on the level of earnings management in both Brazilian and Chilean companies / Alini da Silva [and 4 others] -- Accounting standards in Peru: issues and challenges / Gustavo A. T. Tanaka Nakasone -- International financial reporting standards for Latin American small and medium enterprises / Myrna R. Berríos -- Difficulties in the adoption of IFRS on small and medium enterprises (SMEs) in Brazil / João Conrado de Amorim Carvalho -- IFRS for SMEs: perceptions of accountants in the state of Mato Grosso (from Brazil) on continuing professional education / Márcio Iris de Morais, Clea Beatriz Macagnan. Restricted to subscribers or individual electronic text purchasers. "This book highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries"--Provided by publisher. Also available in print. Mode of access: World Wide Web. Description based on title screen (IGI Global, viewed 07/21/2015). Accounting Standards Latin America. Corporations Latin America Accounting. Financial statements Standards Latin America. Activity-based costing and management Balanced scorecard adoption Challenges in applying IFRS Compliance with IFRS requirements Economic consequences of IFRS adoption Managerial accounting change Traditional versus advanced cost accounting Lourenco, Isabel 1969- editor. Major, Maria 1969- editor. IGI Global, publisher. (Original) (DLC)2015013318 Print version: 1466684534 9781466684539 (DLC) 2015013318 FWS01 ZDB-98-IGB FWS_PDA_IGB http://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/978-1-4666-8453-9 Volltext |
| spellingShingle | Standardization of financial reporting and accounting in Latin Aamerican countries The role of Latin American bodies to the international standard setting: who are they and what are they doing? / Ana Isabel Lopes -- Accounting systems' classification in Latin America: Is there harmonization in the IFRS era? / Raquel Wille Sarquis, Rudah Giasson Luccas -- Has IFRS improved comparability regarding earnings management in Latin America? / Alex Augusto Timm Rathke, Verônica de Fátima Santana -- Convergence of accounting standards towards IFRS in Brazil / Bruno M. Salotti, L. Nelson Carvalho -- Do IFRS matter in emerging countries?: an exploratory analysis of Brazilian firms / Isabel Lourenço, Manuel Castelo Branco, José Dias Curto -- Challenges in applying IFRS in a civil law tradition: the example of Brazil / Edison Carlos Fernandes -- Are taxes a determinant factor in earnings management behavior?: empirical results from the Brazilian insurance market / Eduardo Flores, Joelson Oliveira Sampaio, George Sales -- The impact of the mandatory adoption of IFRS in the fees of auditing in companies of BM&FBovespa / Eduardo Vinícius Bassi Murro [and 3 others] -- Influence of international accounting convergence on the level of earnings management in both Brazilian and Chilean companies / Alini da Silva [and 4 others] -- Accounting standards in Peru: issues and challenges / Gustavo A. T. Tanaka Nakasone -- International financial reporting standards for Latin American small and medium enterprises / Myrna R. Berríos -- Difficulties in the adoption of IFRS on small and medium enterprises (SMEs) in Brazil / João Conrado de Amorim Carvalho -- IFRS for SMEs: perceptions of accountants in the state of Mato Grosso (from Brazil) on continuing professional education / Márcio Iris de Morais, Clea Beatriz Macagnan. Accounting Standards Latin America. Corporations Latin America Accounting. Financial statements Standards Latin America. |
| title | Standardization of financial reporting and accounting in Latin Aamerican countries |
| title_auth | Standardization of financial reporting and accounting in Latin Aamerican countries |
| title_exact_search | Standardization of financial reporting and accounting in Latin Aamerican countries |
| title_full | Standardization of financial reporting and accounting in Latin Aamerican countries Isabel Lourenço and Maria Major, editors. |
| title_fullStr | Standardization of financial reporting and accounting in Latin Aamerican countries Isabel Lourenço and Maria Major, editors. |
| title_full_unstemmed | Standardization of financial reporting and accounting in Latin Aamerican countries Isabel Lourenço and Maria Major, editors. |
| title_short | Standardization of financial reporting and accounting in Latin Aamerican countries |
| title_sort | standardization of financial reporting and accounting in latin aamerican countries |
| topic | Accounting Standards Latin America. Corporations Latin America Accounting. Financial statements Standards Latin America. |
| topic_facet | Accounting Standards Latin America. Corporations Latin America Accounting. Financial statements Standards Latin America. |
| url | http://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/978-1-4666-8453-9 |
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