Ifrs 16 and Corporate Financial Performance in Italy: An Empirical Post-Implementation Analysis, Raoli Elisa

Автор: Paul M. Clikeman
Название: Called to Account: Financial Frauds that Shaped the Accounting Profession
ISBN: 1138327077 ISBN-13(EAN): 9781138327078
Издательство: Taylor&Francis
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Цена: 178640.00 T
Наличие на складе: Невозможна поставка.
Описание: Updated to account for the global financial crisis, this new edition includes more coverage of international issues. Additional analysis is provided on cases such as Lehmann Brothers and Colonial Bank. Replete with useful pedagogical features, this remains a vital teaching resource to engage students and encourage classroom discussion.

Автор: Paul M. Clikeman
Название: Called to Account: Financial Frauds that Shaped the Accounting Profession
ISBN: 1138327085 ISBN-13(EAN): 9781138327085
Издательство: Taylor&Francis
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Цена: 73490.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Updated to account for the global financial crisis, this new edition includes more coverage of international issues. Additional analysis is provided on cases such as Lehmann Brothers and Colonial Bank. Replete with useful pedagogical features, this remains a vital teaching resource to engage students and encourage classroom discussion.

Автор: Bellandi Francesco
Название: Materiality in Financial Reporting
ISBN: 178743737X ISBN-13(EAN): 9781787437371
Издательство: Emerald
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Цена: 69100.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization’s stakeholders. Understanding materiality means steering the company in the right direction, and many internal management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.  In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality.

Автор: Charles Richard Baker
Название: Research on Professional Responsibility and Ethics in Accounting
ISBN: 1789733707 ISBN-13(EAN): 9781789733709
Издательство: Emerald
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Цена: 105690.00 T
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Описание: Devoted to publishing high-quality research and cases focusing on professional responsibilities of accountants, this volume explores topics such as whistleblowing, sustainability reporting, and ethical tax standards.

Автор: Jerry J. Weygandt,Paul D. Kimmel,Donald E. Kieso
Название: Financial Accounting: Ifrs
ISBN: 1118978080 ISBN-13(EAN): 9781118978085
Издательство: Wiley
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Цена: 62710.00 T
Наличие на складе: Поставка под заказ.
Описание: While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt??s third edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the U

Автор: Duțescu Adriana
Название: Financial Accounting: An Ifrs Perspective in Romania
ISBN: 3030294870 ISBN-13(EAN): 9783030294878
Издательство: Springer
Цена: 79190.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall business decisions. With the International Financial Reporting Standards (IFRS) and their specific Conceptual Framework as the baseline approach, this book also highlights Romanian regulation and practice specifically.

Название: Bank Regulation
ISBN: 0367026546 ISBN-13(EAN): 9780367026547
Издательство: Taylor&Francis
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Цена: 46950.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Bank Regulation: Effects on Strategy, Financial Accounting and Management Control seeks to discuss and problematize how regulation is affecting bank strategies as well as their financial accounting and management control systems.

Автор: ?nder Kaymaz; ?zg?r Kaymaz; A. R. Zafer Sayar
Название: Corporate Financial Reporting and Performance
ISBN: 1137515325 ISBN-13(EAN): 9781137515322
Издательство: Springer
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Цена: 53100.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Globalization and the accompanying investment facilities available have resulted in rapid popularity for international financial reporting standards (IFRS). However, differences often exist in terms of what firms report, and once inconsistency between tax regulations and financial reporting regulations occur, differences between taxable and accounting practices are inevitable.

This book introduces a new approach to corporate financial reporting by investigating goal incongruence (GING) in the context of the principal and agent (PA) setting. The authors argue that improving the method for the disclosure of information would not only increase the quality of corporate financial information and reporting but also reduce the possibility of any GING arising. This book presents the financial implications of international accounting and financial reporting standards (IAS and IFRS), presenting numerous real-life situations, cases, examples and implications to reveal how GING might influence the implementation of corporate financial reporting of profit volumes and sizes, which are the leading drivers of and widely accepted proxies for corporate financial performance.

Название: Reporting Non-GAAP Financial Measures: A Theoretical and Empirical Analysis in Europe
ISBN: 1527542378 ISBN-13(EAN): 9781527542372
Издательство: Cambridge Scholars
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Цена: 91910.00 T
Наличие на складе: Нет в наличии.
Описание: The use of alternative performance indicators (APMs) (also known as `Non-GAAP` earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these `tailored` earnings and on the economic reasons behind them.