Ifrs in a Global World: International and Critical Perspectives on Accounting, Bensadon Didier, Praquin Nicolas
Автор: Didier Bensadon; Nicolas Praquin Название: IFRS in a Global World ISBN: 3319282239 ISBN-13(EAN): 9783319282237 Издательство: Springer Рейтинг: Цена: 20962.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Автор: Kunio Ito; Makoto Nakano Название: International Perspectives on Accounting and Corporate Behavior ISBN: 4431562303 ISBN-13(EAN): 9784431562306 Издательство: Springer Рейтинг: Цена: 21661.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The first volume of empirical research into the new International Financial Reporting Standards to emerge from Japan, this book compares global and local accounting standards and assesses the effect on capital markets of Japanese firms` disclosure practices.
Описание: Chapter 1. Compliance with IAS 7 by Issuers of Listed Securities in the Czech Republic.- Chapter 2. Emission Rights Reporting by Czech Companies.- Chapter 3. Review of Models of Transitory Earnings.- Chapter 4. Leading by Example: Are State Owned Enterprises Leaders of Corporate Social Responsibility? Evidence from Poland.- Chapter 5. Reorganization in the Czech Republic.- Chapter 6. Influence of Representation of Mezzanine Capital on the Rule of True and Fair View.- Chapter 7. The Materiality in Financial Accounting: Theory and Practice.- Chapter 8. Financial Reporting on Impairment of Non-Cash-Generating Assets by Public Sector.- Chapter 9. Human Resource Accounting: The Football Sector.- Chapter 10. Institutional Pressures Influencing Accounting Policy Choices: A Case Study of Australian Emission Market.- Chapter 11. Good Corporate Governance Mechanism and Earnings Management: Study on Manufacturing Companies in Indonesia Stock Exchange.- Chapter 12. Valuation of Plant Biological Assets on the Example of Rapeseed.- Chapter 13. Is Bitcoin a Currency or an Investment? An IFRS View.- Chapter 14. Socially Responsible Investments in Financial Statements of Polish Public Companies.- Chapter 15. History of Budget Development According to People Responsible for Budget Planning in Poland.- Chapter 16. The Concept of the Balanced Scorecard Implementation for the Polish City of Olsztyn.- Chapter 17. An Analysis of the Influence of Mergers on the Economic Situation of a Successor Company in the Finance and the Insurance Sectors.- Chapter 18. Investigation of Global Production Network via Network Analysis.- Chapter 19. Non-Financial Information in Small and Medium-Sized Companies' Annual Reports: Evidence from the Czech Republic.- Chapter 20. Development and Validation of a New Insurance Literacy Index for a County Spatial Econometric Analysis: Empirical Evidence on the Romanian Life Insurance Market.- Chapter 21. Use of Adapted Particle Filters in SVJD Models.- Chapter 22. Problems of the Banking System of the Russian Federation in Modern Conditions.- Chapter 23. Individual Savings Accounts in Poland: Why Governments Did Not Nudge People to Make Savings Enough Strong?- Chapter 24. Diversification of Banking Activity and Its Importance in Building Financial Stability.- Chapter 25. The Influence of General Strikes against Government on Stock Market Behavior.- Chapter 26. Hedge Accounting During the Negative Interest Rate Environment by Insurance Companies.- Chapter 27. Evaluation of the Impact of Credit Rating Agencies Decisions on the Market of Treasury Debt Securities.- Chapter 28. The Importance of Timing in Estimating Beta.- Chapter 29. Solvency Position of Insurers on Czech Market at Day-One Reporting.- Chapter 30. Accounting Students and Employers Perceptions on Employability Skills in SEE Country.- Chapter 31. Gamification in Management Education.- Chapter 32. Expertise Fee Appreciation.- Chapter 33. Real Estate Valuations and Contributions to the Economy in Turkey.- Chapter 34. Should REIT Investors Be Concerned about Changing Economic Conditions?- Chapter 35. Consequences of the Arbitrage Dichotomy of Capital Allocation for the Construction of Opportunity Cost of Equity in Private Companies.- Chapter 36. Dividend Payout Ratio and Tweedie Distribution.- Chapter 37. Issuance of Brazilian Corporate Bonds Locally and Abroad: A Quasi-Natural Experiment in Brazil.- Chapter 38. Relevant Market Determination in Business Damage Cases.- Chapter 39. Real Estate Investment Funds Discount and Premium to NAV.- Chapter 40. Earn-Outs: Mitigating Risk and Bridging Value Expectations in Mergers and Acquisitions.- Chapter 41. Management Control Systems in Start-Ups as the Basis for Yield Potential.- Chapter 42. Prediction of Bankruptcy in Georgian En
This book addresses the optimization of taxation systems, a topic currently being explored by scholars all over the world. It puts forward a critical opinion on the problem and offers an original approach to solving it – through informatization.
The target audience of the book includes not only scholars and experts who professionally deal with taxation optimization issues, but also representatives of public authorities, and the general public. The book offers sound and practical solutions for the informatization-based optimization of taxation systems, and its conclusions and recommendations could be used in the management of tax systems for modern economic systems and in taxation optimization for specific economic subjects – individuals and organizations alike – , ensuring a broad range of practical applications.
Описание: This volume contains studies on recent developments and prospects for development of business law at national, European and international level as they were presented at the 2nd International Conference Perspectives of Business Law in the Third Millennium that was held on November 2, 2012 at Bucharest University of Economic Studies, Romania.
Описание: This book offers an interdisciplinary and comparative study of the complex interplay between private versus public forms of organization and governance in urban residential developments.
Автор: Kunio Ito; Makoto Nakano Название: International Perspectives on Accounting and Corporate Behavior ISBN: 4431547916 ISBN-13(EAN): 9784431547914 Издательство: Springer Рейтинг: Цена: 21661.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The first volume of empirical research into the new International Financial Reporting Standards to emerge from Japan, this book compares global and local accounting standards and assesses the effect on capital markets of Japanese firms` disclosure practices.
Автор: Avi-Yonah Reuven, Sartori Nicola, Marian Omri Название: Global Perspectives on Income Taxation Law ISBN: 0195321367 ISBN-13(EAN): 9780195321364 Издательство: Oxford Academ Рейтинг: Цена: 11955.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective. The book both supplements readings in US tax law courses and serves as a textbook for a comparative tax law class. The book starts with a theoretical analysis of the field of comparative tax law. It then follows the usual order of topics covered in a basic tax course as taught in most U.S. law schools, and for each topic, the authors highlight possible alternatives or policy choices. The authors frequently consider the U.S. approach as a benchmark, comparing it with approaches used in other countries which form an interesting contrast, or a telling similarity. They consider the multiple purposes of studying comparative tax law: helping to advance successful tax reforms, cultural understanding, political values, legal harmonization, and a better understanding of domestic tax laws.
Автор: Kieff Название: Perspectives on Commercializing Innovation ISBN: 1107552117 ISBN-13(EAN): 9781107552111 Издательство: Cambridge Academ Рейтинг: Цена: 7762.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book brings together diverse perspectives to explore the ways varying approaches to intellectual property can positively and negatively impact our economy and society. This book is well suited for practising lawyers, managers, lawmakers and analysts, as well as academics conducting research.
Описание: This book considers possible solutions to problems in China`s inter-regional cross-border insolvency cooperation. The author uses comparisons among the cross-border insolvency systems of the four independent jurisdictions in China and comparisons between EU Insolvency Regulation and the UNCITRAL Model Law.
This book addresses the optimization of taxation systems, a topic currently being explored by scholars all over the world. It puts forward a critical opinion on the problem and offers an original approach to solving it – through informatization.
The target audience of the book includes not only scholars and experts who professionally deal with taxation optimization issues, but also representatives of public authorities, and the general public. The book offers sound and practical solutions for the informatization-based optimization of taxation systems, and its conclusions and recommendations could be used in the management of tax systems for modern economic systems and in taxation optimization for specific economic subjects – individuals and organizations alike – , ensuring a broad range of practical applications.
