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The New Environment in International Accounting
Issues and Practices
Ahmed Belkaoui, Ahmed Riahi-Belkaoui
Livre relié | Anglais
161,45 €
+ 322 points
Description
Belkaoui examines several innovative forms of financial reporting and disclosure emerging in various countries and how they can hamper attempts to harmonize accounting standards internationally. Among these are value-added reporting, information for employees and unions, the impact of value-added taxation and cash flow reporting. He also tries to summarize recent developments in comparative management research and the impact it may have on practice. The author attempts to provide a broad overview of all of these topics, which should appeal to students and to accountants with an interest in the recent developments in international accounting. Journal of Accountancy
This volume thoroughly examines new devlopments in international accounting from economic and social, as well as from accounting viewpoints. It reflects the current tension between attempts at unification by international standard setters and the emergence of innovative forms of reporting, disclosure, and taxation, as various countries attempt to improve their reporting accuracy. The product of this tension is the gradual but steady emergence of new accounting, reporting, disclosure, and taxation techniques of importance to the accounting practices of every country in the international arena.Spécifications
Parties prenantes
- Auteur(s) :
- Editeur:
Contenu
- Nombre de pages :
- 236
- Langue:
- Anglais
Caractéristiques
- EAN:
- 9780899302676
- Date de parution :
- 07-09-88
- Format:
- Livre relié
- Format numérique:
- Genaaid
- Dimensions :
- 156 mm x 234 mm
- Poids :
- 508 g
