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The Role Of The State And Accounting Transparency

Author: Mohammad Nurunnabi
Publisher: Routledge
ISBN: 1317017145
Size: 54.51 MB
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Dr Mohammad Nurunnabi examines the factors that affect the implementation of International Financial Reporting Standards (IFRS) in developing countries and answers these specific research questions: - What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRS in developing countries? - How do cultural factors affect said implementation? - How does a study of implementing IFRS help to build an understanding of a theory of the role of the state in accounting change in developing countries? This follows a mixed methodology approach, in which interviews are conducted, IFRS-related enforcement documents and annual reports are evaluated. More than 138 countries have adopted IFRS, yet the International Accounting Standards Board (IASB) does not provide an implementation index. Financial reporting varies by country, even within the area of the world that has apparently adopted IFRS and Nurunnabi offers an important viewpoint that considers the issues of IFRS implementation from various perspectives. This is an invaluable resource for Undergraduate, Masters and PhD students, policy makers (at local, regional and international level) namely the IASB, World Bank, IMF, practitioners and users, giving them the necessary insight into the financial reporting environment and the state’s attitude towards accounting transparency. Most importantly, this book contributes to military and democratic political regimes and the Max Weberian view of the theory of the role of the state’s attitude towards accounting transparency.

The Politics Of Accounting Regulation

Author: Sebastian Botzem
Publisher: Edward Elgar Publishing
ISBN: 1781001065
Size: 48.57 MB
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'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.

International Accounting And Reporting Issues

Author: Bernan
Publisher: United Nations Publications
ISBN: 9789211127324
Size: 51.90 MB
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Proceedings of the 24th annual session of the Intergovernmental Working Group of Experts on International Standards of Accounting & Reporting (ISAR), held in Paris from 30 October to 1 November 2007

International Accounting And Reporting Issues

Author: United Nations Conference on Trade and Development
Publisher: United Nations Publications
ISBN: 9789211127140
Size: 31.81 MB
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This volume of the 2006 Review of International Accounting and Reporting Issues contains the proceedings of the twenty-third session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The two main agenda items the session dealt with were: a review of practical implementation issues of International Financial Reporting Standards; and comparability and relevance of existing indicators on corporate responsibility.

The Oxford Handbook Of Economic And Institutional Transparency

Author: Jens Forssbaeck
Publisher: Oxford University Press
ISBN: 0199394830
Size: 43.10 MB
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In recent years, the term 'transparency' has emerged as one of the most popular and keenly-touted concepts around. In the economic-political debate, the principle of transparency is often advocated as a prerequisite for accountability, legitimacy, policy efficiency, and good governance, as well as a universal remedy against corruption, corporate and political scandals, financial crises, and a host of other problems. But transparency is more than a mere catch-phrase. Increased transparency is a bearing ideal behind regulatory reform in many areas, including financial reporting and banking regulation. Individual governments as well as multilateral bodies have launched broad-based initiatives to enhance transparency in both economic and other policy domains. Parallel to these developments, the concept of transparency has seeped its way into academic research in a wide range of social science disciplines, including the economic sciences. This increased importance of transparency in economics and business studies has called for a reference work that surveys existing research on transparency and explores its meaning and significance in different areas. The Oxford Handbook of Economic and Institutional Transparency is such a reference. Comprised of authoritative yet accessible contributions by leading scholars, this Handbook addresses questions such as: What is transparency? What is the rationale for transparency? What are the determinants and the effects of transparency? And is transparency always beneficial, or can it also be detrimental (if so, when)? The chapters are presented in three sections that correspond to three broad themes. The first section addresses transparency in different areas of economic policy. The second section covers institutional transparency and explores the role of transparency in market integration and regulation. Finally, the third section focuses on corporate transparency. Taken together, this volume offers an up-to-date account of existing work on and approaches to transparency in economic research, discusses open questions, and provides guidance for future research, all from a blend of disciplinary perspectives.

Accounting

Author: Helen Gernon
Publisher: McGraw-Hill Europe
ISBN: 9780071181167
Size: 18.93 MB
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Accounting: An International Perspective, 5e was written for two primary markets; upper level accounting and MBA Accounting. The Gernon-Meek text could be used in an advanced accounting course where the international coverage in the main text is either weak or out of date; in a topics seminar where international accounting is being covered in 3 or 4 weeks; and in an international accounting course where the focus is on cases and the instructor wants a brief text to be used as a reference. At the MBA level Gernon-Meek will fit nicely into an eight-week international accounting course or any MBA course where the professor wants more current international coverage.This paper bound text is designed to supplement upper level and MBA accounting texts with additional mini-cases and readings covering international accounting concepts. The book provides a general, non-technical overview of international accounting and covers both financial and managerial accounting topics. Recognizing that this is a supplemental text, the authors have re-organized the fifth edition by decreasing the length from 12 chapters to 10 chapters.

Accounting For Growth In Latin America And The Caribbean

Author: Henri Fortin
Publisher: World Bank Publications
ISBN: 9780821381113
Size: 22.74 MB
Format: PDF, Kindle
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The importance of moving toward high-quality, global standards of accounting and auditing has never been clearer. In the midst of the global financial and economic crisis, the leaders of the Group of 20 met and issued their Declaration on Strengthening the Financial System , placing significant emphasis on sound accounting and auditing standards as a critical piece of the international financial architecture. Transparent and reliable corporate financial reporting underpins much of the Latin America and Caribbean development agenda, from private-sector-led growth to enhanced financial stability, facilitating access to finance for small and medium enterprises, and furthering economic integration. For nearly 10 years, the World Bank has prepared diagnostic Reports on the Observance of Standards and Codes (ROSCs) on Accounting and Auditing (A and A) at the country level. In Latin America and the Caribbean, ROSC A and A reports have been completed for 17 countries. This book takes a step back and seeks to distill lessons from a regional perspective. 'Accounting for Growth in Latin America and the Caribbean' is the first book to examine financial reporting and auditing in the region in a systematic way, drawing on the World Bank s years of experience and analysis in this area. The book is designed to inform the policy dialogue on accounting and auditing issues among government officials, the accounting profession, the private sector, academia, and civil society in LAC countries. It also seeks to disseminate the lessons learned to key players at the international and regional level, including the donor community, in order to generate momentum for reform of accounting and auditing throughout the region.

The Oxford Handbook Of Economic And Institutional Transparency

Author: Jens Forssbaeck
Publisher: Oxford University Press
ISBN: 0199394830
Size: 12.86 MB
Format: PDF, Docs
View: 1081
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In recent years, the term 'transparency' has emerged as one of the most popular and keenly-touted concepts around. In the economic-political debate, the principle of transparency is often advocated as a prerequisite for accountability, legitimacy, policy efficiency, and good governance, as well as a universal remedy against corruption, corporate and political scandals, financial crises, and a host of other problems. But transparency is more than a mere catch-phrase. Increased transparency is a bearing ideal behind regulatory reform in many areas, including financial reporting and banking regulation. Individual governments as well as multilateral bodies have launched broad-based initiatives to enhance transparency in both economic and other policy domains. Parallel to these developments, the concept of transparency has seeped its way into academic research in a wide range of social science disciplines, including the economic sciences. This increased importance of transparency in economics and business studies has called for a reference work that surveys existing research on transparency and explores its meaning and significance in different areas. The Oxford Handbook of Economic and Institutional Transparency is such a reference. Comprised of authoritative yet accessible contributions by leading scholars, this Handbook addresses questions such as: What is transparency? What is the rationale for transparency? What are the determinants and the effects of transparency? And is transparency always beneficial, or can it also be detrimental (if so, when)? The chapters are presented in three sections that correspond to three broad themes. The first section addresses transparency in different areas of economic policy. The second section covers institutional transparency and explores the role of transparency in market integration and regulation. Finally, the third section focuses on corporate transparency. Taken together, this volume offers an up-to-date account of existing work on and approaches to transparency in economic research, discusses open questions, and provides guidance for future research, all from a blend of disciplinary perspectives.

The Adoption Of International Accounting Standards In Germany

Author: Linda Vuskane
Publisher: GRIN Verlag
ISBN: 364070424X
Size: 23.31 MB
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Seminar paper from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 1.7, Glynd r University, Wrexham known as NEWI (School of Business), course: Financial reporting, language: English, abstract: It can be said that there is a strong movement towards global harmonization of accounting standards despite various national GAAP, particularly German, being substantially different. There are already great successes achieved, such as IAS adoption in EU and Australia, however, there is still considerable work that has to be done in order to not only impose international standards but also achieve better compliance and interpretation. With regard to Germany, reasonable attempts have been made to adopt IAS, however, there are many transition difficulties due to great discrepancies between IAS and HGB which need to be addressed in order to achieve successful transition."

Agriculture And Development

Author: Gudrun Kochendörfer-Lucius
Publisher: World Bank Publications
ISBN: 0821371282
Size: 40.16 MB
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The book highlights proceedings from the Berlin 2008: Agriculture and Development conference held in preparation for the World Development Report 2008.