000			04176cam a2200457 i 4500
999			_c85560 _d85560
003			CITU
005			20230703094337.0
006			m |o d |
007			cr |||||||||||
008			090716s2010 nyua ob 001 0 eng
010			_a 2020678326
015			_aGBA974910 _2bnb
016	7		_a015337505 _2Uk
020			_a9781608760183
020			_a9781611225082
020			_z9781608760183
040			_aDLC _beng _erda _cDLC _dDLC
041			_aeng
050	0	4	_aHF5611
082	0	0	_a657.02/18 _222
245	0	0	_aInternational accounting in the 21st century / _cAleksei Solovyov and Ilia Kuznetsov, editors.
264		1	_aNew York : _bNova Science Publishers, _cc2010.
300			_a1 online resource
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aBusiness economics in a rapidly-changing world series
504			_aIncludes bibliographical references and index.
505	0		_a Ch. 1. Extended Exergy accounting (EEA) of the Dutch society / K.J. Ptasinski and M.J.C. van der Stelt ch. 2. Accounting harmonization and financial pricing models : a review / Javier Gómez-Biscarri and Germán López-Espinosa ch. 3. Quality of accounting information and essence of efficient investor protection mechanisms / George Iatridis 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 ch. 5. Management accounting reforms filling the transparency gap in public sector? / Inger Johanne Pettersen 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 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 ch. 8. Development of accounting in the history of modern Turkey (from 1923 to 2006) / S. Burak Arzova and Aylin Poroy Arsoy ch. 9. Accounting, cyclicality and financial stability : the South African experience (1990-2007) / T. Bosch, J. Mukuddem-Petersen and M.A. Petersen The artistry of international accounting case pedagogy / Ehsan H. Feroz
520			_aDespite 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			_aDescription based on print version record.
650		0	_aAccounting _xStandards _xInternational cooperation.
655		0	_aElectronic books.
700	1		_aSolovyov, Aleksei.
700	1		_aKuznetsov, Ilia.
830		0	_aBusiness economics in a rapidly-changing world series.
856			_yFull text available at EBSCOhost Click here to view _uhttps://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			_a7 _bcbc _corigcop _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cER