Encyclopedia of international accounting / edited by Parmod Chand (Associate Professor of Accounting, Department of Accounting and Corporate Governance, Macquarie University, Australia)
- Bib ID:
- 10034775
- Format:
- Book
- Online Access:
- https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=3962468
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- Description:
-
- Cheltenham, UK ; Northampton, MA : Edward Elgar Publishing, [2024]
- 1 online resource ( 342 pages.) :
- ISBN:
-
- 9781800889712 (electronic book)
- 1800889712 (electronic book)
- Invalid ISBN:
- 9781800889705 (hardcover)
- Series:
- Elgar encyclopedias in economics and finance
- Full contents:
-
- Preface
- Acknowledgements
- Part I. Concepts and definition
- 1. International accounting / Hector Perera
- 2. International convergence of financial reporting / Parmod Chand
- 3. International ethical standards in accounting / Nam The Nguyen
- 4. International financial reporting standards (ifrs) / Rajni Mala
- 5. International financial reporting standards (ifrs) for small and medium-sized enterprises / Dinuja Perera
- 6. International issues in auditing / Vida Botes
- 7. International issues in corporate governance / Zhuoan Feng
- 8. International issues in managing multinational corporations / Rakesh Pandey and Mansi Mansi
- 9. International sustainability reporting / Sumit K. Lodhia
- 10. Prominent ethical issues in international accounting and business / Mary Low and Nirupika Liyanapathirana
- Part II. Theories and research methods
- 1. Accounting systems / Kanwal Javed
- 2. Conceptual framework / Kanwal Javed
- 3. Theories of accounting regulation / Krishan Prasad
- 4. Trends of qualitative research in international accounting / Dale Tweedie
- 5. Trends of quantitative research in international accounting / Parmod Chand and Rajni Mala
- Part III. International accounting issues
- 1. Benefits and costs of international financial reporting standards (ifrs) implementation / Mohammad Abu Taleb and Afzalur Rashid
- 2. Information technology / Mohammad Abu Taleb and Afzalur Rashid
- 3. International financial reporting standards (ifrs) implementation: Institutional arrangements / Mohammad Abu Taleb and Afzalur Rashid
- 4. Integrated reporting / Pei-Chi Kelly Hsiao
- Part IV. Institutions
- 1. Institutions / Umesh Sharma
- International accounting standards board
- International federation of accountants
- International monetary fund
- International organization of securities commissions
- International sustainability standards board
- World trade organization
- World's largest public accounting firms (big 4)
- Part V. Factors affecting international accounting practices
- 1. Factors affecting international accounting practices / Noriyuki Tsunogaya
- Culture
- Education level
- Inflation
- Legal system
- Level of economic development and capital markets
- Political and economic ties
- Religion
- Sources of finance
- Status of the accounting profession
- Taxation
- Part VI. International accounting practices across the globe
- 1. The international financial reporting standards foundation / Md Mustafizur Rahaman
- 2. International accounting practices across the countries in Europe / Md Mustafizur Rahaman
- 3. International accounting practices across the countries in Africa / Md Mustafizur Rahaman
- 4. International accounting practices across the countries in the middle east / Md Mustafizur Rahaman
- 5. International accounting practices across the countries in asia and oceania / Md Mustafizur Rahaman
- 6. International accounting practices across the countries in the americas / Md Mustafizur Rahaman.
- Notes:
-
- Includes bibliographical references and index.
- Description based on online resource; title from digital title page (viewed on June 25, 2024).
- Reproduction:
- Electronic reproduction. Ipswich, MA Available via World Wide Web.
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