| 000 -LEADER |
|---|
| fixed length control field |
04176cam a2200457 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
CITU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230703094337.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION |
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| fixed length control field |
m |o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr ||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
090716s2010 nyua ob 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2020678326 |
| 015 ## - NATIONAL BIBLIOGRAPHY NUMBER |
|---|
| National bibliography number |
GBA974910 |
| Source |
bnb |
| 016 7# - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER |
|---|
| Record control number |
015337505 |
| Source |
Uk |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781608760183 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781611225082 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Cancelled/invalid ISBN |
9781608760183 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 050 04 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5611 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.02/18 |
| Edition number |
22 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
International accounting in the 21st century / |
| Statement of responsibility, etc |
Aleksei Solovyov and Ilia Kuznetsov, editors. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
New York : |
| Name of publisher, distributor, etc |
Nova Science Publishers, |
| Date of publication, distribution, etc |
c2010. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Business economics in a rapidly-changing world series |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 0# - CONTENTS |
|---|
| Formatted contents note |
<br/>Ch. 1. Extended Exergy accounting (EEA) of the Dutch society / K.J. Ptasinski and M.J.C. van der Stelt<br/>ch. 2. Accounting harmonization and financial pricing models : a review / Javier Gómez-Biscarri and Germán López-Espinosa<br/>ch. 3. Quality of accounting information and essence of efficient investor protection mechanisms / George Iatridis<br/>ch. 4. Adoption of public accounting plans in Portugal : effect on the comparability and utility of financial reporting / Paula Gomes dos Santos and Manuela Sarmento<br/>ch. 5. Management accounting reforms<br/>filling the transparency gap in public sector? / Inger Johanne Pettersen<br/>ch. 6. Monetary policy strategies associated with market dynamics : a comparison between the European Central Bank, the Bank of England and the Federal Reserve / Bernardina Algieri and Antonio Aquino<br/>ch. 7. Title measurement problems in global financial reporting : the need for a stable composite currency / Nikolai V. Hovanov, James W. Kolari and Mikhail V. Sokolov<br/>ch. 8. Development of accounting in the history of modern Turkey (from 1923 to 2006) / S. Burak Arzova and Aylin Poroy Arsoy<br/>ch. 9. Accounting, cyclicality and financial stability : the South African experience (1990-2007) / T. Bosch, J. Mukuddem-Petersen and M.A. Petersen<br/>The artistry of international accounting case pedagogy / Ehsan H. Feroz<br/> |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Despite the recent trend towards accounting homogenization across countries, there are still substantial differences worldwide in accounting standards. These differences constitute barriers to the efficient allocation of investment, since they act, for all purposes, an informational transaction costs of informational asymmetries. As a consequence, the very process of international financial integration is affected and slowed down. In particular, cross-country differences in accounting regulations affect the behavior and therefore, the international comparability of accounting-based variables; for example, domestic accounting regulations across the globe differ significantly in the speed of earnings and losses recognition, the intensity of earning smoothing and the accounting and tax treatment of asset revaluation. Thus, two identical companies with exactly the same assets and activities that operated in two countries subject to different accounting standards would present different values of variables such as the book to market ratio, operating earnings, net income, assets, etc. This new important book gathers the latest research from around the world on this topic. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Description based on print version record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Standards |
| -- |
International cooperation. |
| 655 #0 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Solovyov, Aleksei. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kuznetsov, Ilia. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Business economics in a rapidly-changing world series. |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Link text |
Full text available at EBSCOhost Click here to view |
| Uniform Resource Identifier |
https://web.s.ebscohost.com/ehost/detail/detail?vid=9&sid=cffd9acd-09c4-4046-b37d-8a87846e0d37%40redis&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#AN=340122&db=e000xww |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
origcop |
| d |
1 |
| e |
ecip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
EBOOK |