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" International accounting : "
edited by Greg N. Gregoriou and Mohamed Gaber.
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BL
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| Record Number
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957664
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| Doc. No
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b712034
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| Title & Author
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International accounting : : standards, regulations, and financial reporting /\ edited by Greg N. Gregoriou and Mohamed Gaber.
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| Edition Statement
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1st ed.
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| Publication Statement
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Amsterdam ;London :: Elsevier,, 2006.
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| Page. NO
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xx, 596 pages :: illustrations ;; 24 cm
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| ISBN
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0750669837
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: 9780750669832
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Lobbying towards a global standard setter : do national characteristics matter? An analysis of the comment letters written to the IASB / Ann Jorissen, Nadine Lybaert, and Katrien Van de Poel -- A fair go for fair value / Janice Loftus -- The behavior modification impact of International Accounting Standards on decision-making and risk management / Stanley C.W. Salvary -- Fair value : the basis of International Financial Reporting Standards : a conceptual contradiction of the relevant measurement attribute in financial accounting / Stanley C.W. Salvary -- Fair value accounting under IAS/IFRS : concepts, reasons, criticisms / Jochen Zimmermann and Jörg Richard Werner -- Does Delaware incorporation add value? An accounting-based analysis / Feng Chen, Kenton K. Yee, and Yong Keun Yoo -- Empirical evidence on the relation between revaluations of fixed assets and the future performance of firms in Brazil / Alexsandro Broedel Lopes -- Hedge funds and the stale pricing issue / Greg N. Gregoriou, William Kelting, and Mohamed Gaber -- Adopting and implementing International Financial Reporting Standards in transition economies / Robert W. McGee -- International convergence : the Australian journey / Janice Loftus -- Determinants of bias in management earnings forecasts : empirical evidence from Japan / Koji Ota -- Expected earnings growth when there is a growth option / Kenton K. Yee -- The true cost of employee share options : the recent debate and potential costs for a case study firm / Colette Grey, Derry Cotter, and Edel Barnes -- Impairment of fixed assets : perceived implementation problems associated with International Accounting Standard No. 36 / Mohamed E. Ibrahim -- The rise and impact of hybrid securities in Australian listed corporations / Tyrone M. Carlin and Nigel Finch -- Empirical evidence on the use, size, concentration, and cost of executive options schemes in Australia / Tyrone M. Carlin and Guy Ford -- The introduction of fair value in Italy : economic and financial reporting issues / Giovanni Melis, Andrea Melis, and Alessandro Pili -- Factors affecting accounting development in the harmonization process with the international framework : the case of Estonia / Toomas Haldma -- An elegant comparison of the tax advantages of mutual funds, IRAs, and Roth IRAs : what hath Roth wrought? / Colin Read -- A meta-national perspective on accounting and auditing in nonprofit organizations : the literature interpreted in a principal-agent framework / Marc Jegers -- How about performance audits for public companies? / Haji Shafi Mohamad -- Empirical evaluation of discretionary accruals models / Xavier Garza-Gómez -- What to teach? A comparison of professional and paraprofessional accountants' views on accounting topic emphasis ; Australia's accounting education in perspective / Geoffrey Tickell and Kosmas X. Smyrnios.
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| Abstract
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'International Accounting' is aimed at professional accountants who need to keep up to date with the various topics within its pages, including fair value accounting under IAS/IFRS, adopting and implementing international financial reporting standards in transition economies and impairment of fixed assets.
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| Subject
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Accounting-- Standards.
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International business enterprises-- Accounting.
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Accounting-- Standards.
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Accounting.
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Financial reporting.
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Harmonisierung
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International accounting.
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International business enterprises-- Accounting.
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International business enterprises-- Accounting.
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International Financial Reporting Standards
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Internationaler Vergleich
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Multinationella företag-- redovisning.
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Rechnungslegung
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Redovisning.
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| Dewey Classification
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657.96
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| LC Classification
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HF5686.I56I556 2006
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| NLM classification
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QP 820rvk
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| Added Entry
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Gaber, Mohamed Khairat Abdel-Gelil.
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Gregoriou, Greg N.,1956-
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