top

  Info

  • Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.

  Info

  • Utilizzare questo link per rimuovere la selezione effettuata.

Biblioteca

MARC Lista (tabellare)
Financial reporting and global capital markets [[electronic resource] ] : a history of the International Accounting Standards Committee, 1973-2000 / / Kees Camfferman and Stephen A. Zeff
Financial reporting and global capital markets [[electronic resource] ] : a history of the International Accounting Standards Committee, 1973-2000 / / Kees Camfferman and Stephen A. Zeff
Autore Camfferman Kees <1966->
Pubbl/distr/stampa Oxford ; ; New York, : Oxford University Press, 2007
Descrizione fisica 1 online resource (701 p.)
Disciplina 657.02/18
Altri autori (Persone) ZeffStephen A
Soggetto topico Accounting - Standards
Financial statements - Standards
Soggetto genere / forma Electronic books.
ISBN 1-281-15502-0
1-4294-9309-7
9786611155025
0-19-153787-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Contents; List of Figures; List of Tables; Foreword; Preface; List of Abbreviations; 1. Introduction and Overview; 1.1. Approach; 1.2. Overview; 1.2.1. The Antecedents and Founding of the IASC; 1.2.2. The IASC to 1987; 1.2.3. The IASC from 1987 to 2000; PART I. ORIGINS; 2. Origins of International Accounting Harmonization; 2.1. International Economic Integration and Accounting Harmonization; 2.2. The Creation of Regional Accountancy Bodies; 2.3. Calls for Uniformity of Accounting Standards; 2.4. International Accounting in the United States; 2.5. Accountants International Study Group
2.6. An International Accounting Secretariat 2.7. Accounting Harmonization in the EEC and the Role of the UEC; 2.8. The Stage for the IASC; 3. The Founding of the IASC; 3.1. The Initiative to Form an International Accounting Standards Committee; 3.2. Benson's Role and Motivation; 3.3. General Reactions to the IASC Proposal; 3.4. Main Features of the 1973 Agreement and Constitution; 3.5. Reactions to the Founding of the IASC; PART II. 1973-87; 4. The People and the Structure of the IASC; 4.1. The Chairmen; 4.2. Composition of the Original Delegations to the IASC
4.3. Evolution of the Delegations to 19874.4. Delegations Subsequently Added; 4.5. Incorporation of Associate Members; 4.6. The Technical Staff; 4.7. The Official Language(s); 4.8. Link with the ICAEW; 4.9. The Early Plan for the Approval and Production of Standards; 4.10. Composition of the Project Steering Committees; 4.11. Communications; 4.12. Meetings of the Committee (from 1977 Onwards, the Board); 4.13. Finances; 4.14. Changes in 1977 in the Agreement and Constitution; 4.15. The Organisation and Planning Committee (OPC); 4.16. The Consultative Group
4.17. Changes in 1982 in the Agreement and Constitution 4.18. IASC/IFAC Co-ordinating Committee; 4.19. The IASC's Major Reassessment of Its Future Plans in 1987; 5. 'Compromise to Harmonise': Setting the IASC's Early Standards; 5.1. Overview; 5.2. Working Arrangements and Composition of Steering Committees; 5.3. Review of the Technical Projects 1973-87; 5.4. The First Standard: IAS 1; 5.5. Tempered Ambitions: IAS 2 to IAS 5; 5.6. A Non-starter: Auditing Standards; 5.7. Inflation Accounting: IAS 6 and IAS 15; 5.8. Stocking the Shop: IAS 7 to IAS 13
5.9. Foreign Currency Translation: The Long Road to IAS 215.10. A Courageous Discussion Paper on Banks; 5.11. Showing Leadership: IAS 14, 17, and 19; 5.12. Antecedents of a Conceptual Framework: IAS 16, 17, and 18; 5.13. The End of the Beginning: IAS 20, 22, and 23-6; 5.14. Conclusion; 6. The IASC Labours to Gain Recognition; 6.1. The Best Endeavours Undertaking; 6.2. An Important Endorsement from the FIBV; 6.3. European and World Surveys of Financial Reporting: A Boon for the IASC; 6.4. Impact on Country Members of the IASC Board; 6.5. United Kingdom & Ireland; 6.6. United States
6.7. Australia
Record Nr. UNINA-9910465463303321
Camfferman Kees <1966->  
Oxford ; ; New York, : Oxford University Press, 2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Financial reporting and global capital markets [[electronic resource] ] : a history of the International Accounting Standards Committee, 1973-2000 / / Kees Camfferman and Stephen A. Zeff
Financial reporting and global capital markets [[electronic resource] ] : a history of the International Accounting Standards Committee, 1973-2000 / / Kees Camfferman and Stephen A. Zeff
Autore Camfferman Kees <1966->
Pubbl/distr/stampa Oxford ; ; New York, : Oxford University Press, 2007
Descrizione fisica 1 online resource (701 p.)
Disciplina 657.02/18
Altri autori (Persone) ZeffStephen A
Soggetto topico Accounting - Standards
Financial statements - Standards
ISBN 1-281-15502-0
1-4294-9309-7
9786611155025
0-19-153787-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Contents; List of Figures; List of Tables; Foreword; Preface; List of Abbreviations; 1. Introduction and Overview; 1.1. Approach; 1.2. Overview; 1.2.1. The Antecedents and Founding of the IASC; 1.2.2. The IASC to 1987; 1.2.3. The IASC from 1987 to 2000; PART I. ORIGINS; 2. Origins of International Accounting Harmonization; 2.1. International Economic Integration and Accounting Harmonization; 2.2. The Creation of Regional Accountancy Bodies; 2.3. Calls for Uniformity of Accounting Standards; 2.4. International Accounting in the United States; 2.5. Accountants International Study Group
2.6. An International Accounting Secretariat 2.7. Accounting Harmonization in the EEC and the Role of the UEC; 2.8. The Stage for the IASC; 3. The Founding of the IASC; 3.1. The Initiative to Form an International Accounting Standards Committee; 3.2. Benson's Role and Motivation; 3.3. General Reactions to the IASC Proposal; 3.4. Main Features of the 1973 Agreement and Constitution; 3.5. Reactions to the Founding of the IASC; PART II. 1973-87; 4. The People and the Structure of the IASC; 4.1. The Chairmen; 4.2. Composition of the Original Delegations to the IASC
4.3. Evolution of the Delegations to 19874.4. Delegations Subsequently Added; 4.5. Incorporation of Associate Members; 4.6. The Technical Staff; 4.7. The Official Language(s); 4.8. Link with the ICAEW; 4.9. The Early Plan for the Approval and Production of Standards; 4.10. Composition of the Project Steering Committees; 4.11. Communications; 4.12. Meetings of the Committee (from 1977 Onwards, the Board); 4.13. Finances; 4.14. Changes in 1977 in the Agreement and Constitution; 4.15. The Organisation and Planning Committee (OPC); 4.16. The Consultative Group
4.17. Changes in 1982 in the Agreement and Constitution 4.18. IASC/IFAC Co-ordinating Committee; 4.19. The IASC's Major Reassessment of Its Future Plans in 1987; 5. 'Compromise to Harmonise': Setting the IASC's Early Standards; 5.1. Overview; 5.2. Working Arrangements and Composition of Steering Committees; 5.3. Review of the Technical Projects 1973-87; 5.4. The First Standard: IAS 1; 5.5. Tempered Ambitions: IAS 2 to IAS 5; 5.6. A Non-starter: Auditing Standards; 5.7. Inflation Accounting: IAS 6 and IAS 15; 5.8. Stocking the Shop: IAS 7 to IAS 13
5.9. Foreign Currency Translation: The Long Road to IAS 215.10. A Courageous Discussion Paper on Banks; 5.11. Showing Leadership: IAS 14, 17, and 19; 5.12. Antecedents of a Conceptual Framework: IAS 16, 17, and 18; 5.13. The End of the Beginning: IAS 20, 22, and 23-6; 5.14. Conclusion; 6. The IASC Labours to Gain Recognition; 6.1. The Best Endeavours Undertaking; 6.2. An Important Endorsement from the FIBV; 6.3. European and World Surveys of Financial Reporting: A Boon for the IASC; 6.4. Impact on Country Members of the IASC Board; 6.5. United Kingdom & Ireland; 6.6. United States
6.7. Australia
Record Nr. UNINA-9910792272803321
Camfferman Kees <1966->  
Oxford ; ; New York, : Oxford University Press, 2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Financial reporting and global capital markets : a history of the International Accounting Standards Committee, 1973-2000 / / Kees Camfferman and Stephen A. Zeff
Financial reporting and global capital markets : a history of the International Accounting Standards Committee, 1973-2000 / / Kees Camfferman and Stephen A. Zeff
Autore Camfferman Kees <1966->
Edizione [1st ed.]
Pubbl/distr/stampa Oxford ; ; New York, : Oxford University Press, 2007
Descrizione fisica 1 online resource (701 p.)
Disciplina 657.02/18
Altri autori (Persone) ZeffStephen A
Soggetto topico Accounting - Standards
Financial statements - Standards
ISBN 1-281-15502-0
1-4294-9309-7
9786611155025
0-19-153787-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Contents; List of Figures; List of Tables; Foreword; Preface; List of Abbreviations; 1. Introduction and Overview; 1.1. Approach; 1.2. Overview; 1.2.1. The Antecedents and Founding of the IASC; 1.2.2. The IASC to 1987; 1.2.3. The IASC from 1987 to 2000; PART I. ORIGINS; 2. Origins of International Accounting Harmonization; 2.1. International Economic Integration and Accounting Harmonization; 2.2. The Creation of Regional Accountancy Bodies; 2.3. Calls for Uniformity of Accounting Standards; 2.4. International Accounting in the United States; 2.5. Accountants International Study Group
2.6. An International Accounting Secretariat 2.7. Accounting Harmonization in the EEC and the Role of the UEC; 2.8. The Stage for the IASC; 3. The Founding of the IASC; 3.1. The Initiative to Form an International Accounting Standards Committee; 3.2. Benson's Role and Motivation; 3.3. General Reactions to the IASC Proposal; 3.4. Main Features of the 1973 Agreement and Constitution; 3.5. Reactions to the Founding of the IASC; PART II. 1973-87; 4. The People and the Structure of the IASC; 4.1. The Chairmen; 4.2. Composition of the Original Delegations to the IASC
4.3. Evolution of the Delegations to 19874.4. Delegations Subsequently Added; 4.5. Incorporation of Associate Members; 4.6. The Technical Staff; 4.7. The Official Language(s); 4.8. Link with the ICAEW; 4.9. The Early Plan for the Approval and Production of Standards; 4.10. Composition of the Project Steering Committees; 4.11. Communications; 4.12. Meetings of the Committee (from 1977 Onwards, the Board); 4.13. Finances; 4.14. Changes in 1977 in the Agreement and Constitution; 4.15. The Organisation and Planning Committee (OPC); 4.16. The Consultative Group
4.17. Changes in 1982 in the Agreement and Constitution 4.18. IASC/IFAC Co-ordinating Committee; 4.19. The IASC's Major Reassessment of Its Future Plans in 1987; 5. 'Compromise to Harmonise': Setting the IASC's Early Standards; 5.1. Overview; 5.2. Working Arrangements and Composition of Steering Committees; 5.3. Review of the Technical Projects 1973-87; 5.4. The First Standard: IAS 1; 5.5. Tempered Ambitions: IAS 2 to IAS 5; 5.6. A Non-starter: Auditing Standards; 5.7. Inflation Accounting: IAS 6 and IAS 15; 5.8. Stocking the Shop: IAS 7 to IAS 13
5.9. Foreign Currency Translation: The Long Road to IAS 215.10. A Courageous Discussion Paper on Banks; 5.11. Showing Leadership: IAS 14, 17, and 19; 5.12. Antecedents of a Conceptual Framework: IAS 16, 17, and 18; 5.13. The End of the Beginning: IAS 20, 22, and 23-6; 5.14. Conclusion; 6. The IASC Labours to Gain Recognition; 6.1. The Best Endeavours Undertaking; 6.2. An Important Endorsement from the FIBV; 6.3. European and World Surveys of Financial Reporting: A Boon for the IASC; 6.4. Impact on Country Members of the IASC Board; 6.5. United Kingdom & Ireland; 6.6. United States
6.7. Australia
Record Nr. UNINA-9910820087203321
Camfferman Kees <1966->  
Oxford ; ; New York, : Oxford University Press, 2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
International financial reporting standards : : a practical guide / / Hennie van Greuning, Darrel Scott, Simonet Terblanche
International financial reporting standards : : a practical guide / / Hennie van Greuning, Darrel Scott, Simonet Terblanche
Autore Greuning Hennie van
Edizione [6th ed.]
Pubbl/distr/stampa Washington, D.C. : , : World Bank, , c2011
Descrizione fisica xii, 434 pages : illustrations ; ; 28 cm
Disciplina 657.02/18
Altri autori (Persone) ScottDarrel
TerblancheSimonet
Soggetto topico Accounting - Standards
Financial statements - Standards
ISBN 1-283-06598-3
9786613065988
0-8213-8555-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto pt. 1. Introductory principles -- pt. 2. Group statements -- pt. 3. Statement of financial position/balance sheet -- pt. 4. Statement of comprehensive income/income statement -- pt. 5. Disclosure.
Record Nr. UNINA-9910781397603321
Greuning Hennie van  
Washington, D.C. : , : World Bank, , c2011
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
International financial reporting standards : : a practical guide / / Hennie van Greuning, Darrel Scott, Simonet Terblanche
International financial reporting standards : : a practical guide / / Hennie van Greuning, Darrel Scott, Simonet Terblanche
Autore Greuning Hennie van
Edizione [6th ed.]
Pubbl/distr/stampa Washington, D.C. : , : World Bank, , c2011
Descrizione fisica xii, 434 pages : illustrations ; ; 28 cm
Disciplina 657.02/18
Altri autori (Persone) ScottDarrel
TerblancheSimonet
Soggetto topico Accounting - Standards
Financial statements - Standards
ISBN 1-283-06598-3
9786613065988
0-8213-8555-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto pt. 1. Introductory principles -- pt. 2. Group statements -- pt. 3. Statement of financial position/balance sheet -- pt. 4. Statement of comprehensive income/income statement -- pt. 5. Disclosure.
Record Nr. UNINA-9910806131403321
Greuning Hennie van  
Washington, D.C. : , : World Bank, , c2011
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The role of the state and accounting transparency : IFRS implementation in developing countries / / Mohammad Nurunnabi
The role of the state and accounting transparency : IFRS implementation in developing countries / / Mohammad Nurunnabi
Autore Nurunnabi Mohammad
Pubbl/distr/stampa London ; ; New York : , : Routledge, , 2016
Descrizione fisica 1 online resource (242 pages) : illustrations, tables, graphs
Disciplina 657.02/18
Soggetto topico Accounting - Standards - Developing countries
Financial statements - Standards - Developing countries
Corporations - Accounting - Standards - Developing countries
Environmental responsibility - Developing countries
ISBN 1-317-01713-7
1-315-55327-9
1-317-01714-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 1. Introduction -- 2. Review of literature -- 3. Theory -- 4. Financial reporting environment in Bangladesh -- 5. Research methodology -- 6. The relative impact of accounting regulatory frameworks and politico-institutional factors -- 7. The impact of training opportunities in the accounting profession, corruption and country-specific factors -- 8. Theory of the role of the state in the implementation of IFRS -- 9. Conclusions.
Record Nr. UNINA-9910794894903321
Nurunnabi Mohammad  
London ; ; New York : , : Routledge, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The role of the state and accounting transparency : IFRS implementation in developing countries / / Mohammad Nurunnabi
The role of the state and accounting transparency : IFRS implementation in developing countries / / Mohammad Nurunnabi
Autore Nurunnabi Mohammad
Pubbl/distr/stampa London ; ; New York : , : Routledge, , 2016
Descrizione fisica 1 online resource (242 pages) : illustrations, tables, graphs
Disciplina 657.02/18
Soggetto topico Accounting - Standards - Developing countries
Financial statements - Standards - Developing countries
Corporations - Accounting - Standards - Developing countries
Environmental responsibility - Developing countries
ISBN 1-317-01713-7
1-315-55327-9
1-317-01714-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 1. Introduction -- 2. Review of literature -- 3. Theory -- 4. Financial reporting environment in Bangladesh -- 5. Research methodology -- 6. The relative impact of accounting regulatory frameworks and politico-institutional factors -- 7. The impact of training opportunities in the accounting profession, corruption and country-specific factors -- 8. Theory of the role of the state in the implementation of IFRS -- 9. Conclusions.
Record Nr. UNINA-9910819462603321
Nurunnabi Mohammad  
London ; ; New York : , : Routledge, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley IFRS policies and procedures [[electronic resource] /] / Barry J. Epstein, Eva K. Jermakowicz
Wiley IFRS policies and procedures [[electronic resource] /] / Barry J. Epstein, Eva K. Jermakowicz
Autore Epstein Barry Jay <1946->
Pubbl/distr/stampa Hoboken, N.J., : John Wiley & Sons, c2008
Descrizione fisica 1 online resource (481 p.)
Disciplina 657.02/18
Altri autori (Persone) JermakowiczEva K
EpsteinBarry Jay <1946->
Soggetto topico Accounting - Standards
International business enterprises - Accounting
ISBN 1-119-20121-7
1-281-28496-3
9786611284961
0-470-27592-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Researching IFRS implementation problems -- Cash, receivables, and prepaid expenses -- Short-term investments and financial instruments -- Inventory -- Revenue recognition -- Long-lived assets -- Investments -- Business combinations and consolidated financial statements -- Current liabilities and contingencies after the reporting period -- Long-term debt -- Leases -- Pensions and other postretirement benefits -- Shareholders' equity -- Interim reporting -- Segment reporting -- Foreign currency.
Record Nr. UNINA-9910145291503321
Epstein Barry Jay <1946->  
Hoboken, N.J., : John Wiley & Sons, c2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley IFRS policies and procedures / / Barry J. Epstein, Eva K. Jermakowicz
Wiley IFRS policies and procedures / / Barry J. Epstein, Eva K. Jermakowicz
Autore Epstein Barry Jay <1946->
Edizione [1st ed.]
Pubbl/distr/stampa Hoboken, N.J., : John Wiley & Sons, c2008
Descrizione fisica 1 online resource (481 p.)
Disciplina 657.02/18
Altri autori (Persone) JermakowiczEva K
EpsteinBarry Jay <1946->
Soggetto topico Accounting - Standards
International business enterprises - Accounting
ISBN 1-119-20121-7
1-281-28496-3
9786611284961
0-470-27592-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Researching IFRS implementation problems -- Cash, receivables, and prepaid expenses -- Short-term investments and financial instruments -- Inventory -- Revenue recognition -- Long-lived assets -- Investments -- Business combinations and consolidated financial statements -- Current liabilities and contingencies after the reporting period -- Long-term debt -- Leases -- Pensions and other postretirement benefits -- Shareholders' equity -- Interim reporting -- Segment reporting -- Foreign currency.
Altri titoli varianti Wiley International accounting and financial reporting standards policies and procedures
IFRS policies and procedures
Record Nr. UNINA-9910814542803321
Epstein Barry Jay <1946->  
Hoboken, N.J., : John Wiley & Sons, c2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui