یادداشتهای مربوط به کتابنامه ، واژه نامه و نمایه های داخل اثر
متن يادداشت
Includes bibliographical references and index.
یادداشتهای مربوط به مندرجات
متن يادداشت
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.
بدون عنوان
0
یادداشتهای مربوط به خلاصه یا چکیده
متن يادداشت
'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.