The Role of the State and Accounting Transparency

Author: Mohammad Nurunnabi
Publisher: Routledge
ISBN: 1317017145
Format: PDF, Kindle
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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
Format: PDF, ePub, Mobi
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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.

The Oxford Handbook of Economic and Institutional Transparency

Author: Jens Forssbaeck
Publisher: Oxford University Press, USA
ISBN: 0199917698
Format: PDF, Docs
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'Transparency' has become both a catch-word in public debate and also an important research topic. Comprised of authoritative yet accessible contributions, this handbook surveys existing economic research on transparency and provides an up-to-date account of its meaning and significance in economic policy, market integration and regulation, and corporate governance and disclosure.

International Accounting and Reporting Issues

Author: Bernan
Publisher: United Nations Publications
ISBN: 9789211127324
Format: PDF, ePub, Mobi
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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

Accounting for Growth in Latin America and the Caribbean

Author: Henri Fortin
Publisher: World Bank Publications
ISBN: 9780821381113
Format: PDF, ePub, Mobi
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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.

Romania

Author: Lucian Boia
Publisher: Reaktion Books
ISBN: 9781861891037
Format: PDF, Mobi
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Romania occupies a unique position on the map of Eastern Europe. It is a country that presents many paradoxes. In this book the preeminent Romanian historian Lucian Boia examines his native land's development from the Middle Ages to modern times, delineating its culture, history, language, politics and ethnic identity. Boia introduces us to the heroes and myths of Romanian history, and provides an enlightening account of the history of Romanian Communism. He shows how modernization and the influence of the West have divided the nation - town versus country, nationalists versus pro-European factions, the elite versus the masses - and argues that Romania today is in chronic difficulty as it tries to fix its identity and envision a future for itself. The book concludes with a tour of Bucharest, whose houses, streets and public monuments embody Romania's traditional values and contemporary contradictions.

Research in Accounting in Emerging Economies

Author: Shahzad Uddin
Publisher: Emerald Group Publishing
ISBN: 0857244515
Format: PDF, ePub, Mobi
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Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

Practical Implementation of International Financial Reporting Standards

Author: United Nations Conference on Trade and Development
Publisher: United Nations Publications
ISBN: 9789211275711
Format: PDF, Kindle
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Since 2005, UNCTAD's Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has been deliberating on practical implementation challenges of the International Financial Reporting Standards (IFRS). This publications contains details of major practical implementation challenges and lessons learned from the experiences of member States that have embarked on the implementation process of IFRS, along with country case studies on Brazil, Germany, India, Jamaica,Kenya, Pakistan, South Africa and Turkey.

Pocket Guide to IFRS Standards

Author: Paul Pacter
Publisher:
ISBN: 9781911040491
Format: PDF, Mobi
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"This guide is primarily an overview of the extent of adoption of IFRS Standards in 150 countries and other jurisdictions around the world. Together they represent around 98 per cent of the world's gross domestic product (GDP)"--Page 8.

The Adoption of International Accounting Standards in Germany

Author: Linda Vuskane
Publisher: GRIN Verlag
ISBN: 364070424X
Format: PDF, Mobi
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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."