International Financial Reporting Standards and New Directions in Earnings Management, Jonas da Silva Oliveira, Graca Maria do Carmo Azevedo, Augusta da Conceicao Santos Ferreira
Описание: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Описание: With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. "Wiley IFRS
2009" provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. "The Wiley IFRS 2009 Book
and CD-ROM" set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations.
In addition, it is an indispensable guide to IFRS
compliance. This is every CPA s one-stop resource for understanding current International Financial Reporting Standards.
