LEADER 02723nam 2200577Ia 450 001 9910777350903321 005 20200520144314.0 010 $a1-280-51492-2 010 $a9786610514922 010 $a1-84544-348-9 035 $a(CKB)1000000000000303 035 $a(EBL)289792 035 $a(OCoLC)61394927 035 $a(SSID)ssj0000465291 035 $a(PQKBManifestationID)11283708 035 $a(PQKBTitleCode)TC0000465291 035 $a(PQKBWorkID)10439527 035 $a(PQKB)11187990 035 $a(MiAaPQ)EBC289792 035 $a(Au-PeEL)EBL289792 035 $a(CaPaEBR)ebr10058616 035 $a(CaONFJC)MIL51492 035 $a(EXLCZ)991000000000000303 100 $a20041014d2004 my 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$a2004: the year in balance$b[electronic resource] 210 $a[Bradford, England] $cEmerald Group Pub.$d2004 215 $a1 online resource (32 p.) 225 1 $aBalance sheet ;$vv. 12, no. 2, 2004, special issue 300 $aDescription based upon print version of record. 311 $a0-86176-927-9 327 $aTable of contents; Editor's page; Looking ahead at 2004: a global standard-setter's perspective; Hopes and fears for financial reporting and corporate governance; 2004: the year of the truth; Corporate regulation: dead hand or safeguard in the year 2004; Disclosure, litigation and regulation: the challenges of the year ahead; How prospective financial information will transform 2004; Caught in the middle: the treasury view of 2004; A seven-point prediction for 2004 330 $aOne of the key issues of the year is a simple one. Across Europe all listed companies will have to carry out their financial reporting under the rules promulgated by the International Accounting Standards Board by the year 2005. This means that 2004, given that comparative figures will have to be shown in 2005, is the crunch time. But it is not only Europe. Countries right around the world have latched onto the initiative and are following suit. The question is how far this movement towards harmonizing global financial reporting can move. The stumbling block, like so much in the business world 410 0$aBalance sheet ;$vv. 12, no. 2, 2004, special issue. 606 $aCorporate governance 606 $aAccounting$xLaw and legislation 615 0$aCorporate governance. 615 0$aAccounting$xLaw and legislation. 676 $a338.9 676 $a338.94 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910777350903321 996 $a2004: the year in balance$93741842 997 $aUNINA