New PDF release: Achieving Global Convergence of Financial Reporting

By Parmod Chand,Christopher Patel

Show description

Read or Download Achieving Global Convergence of Financial Reporting Standards. Implications from the South Pacific Region PDF

Best accounting books

GMAT Math Prep Course by Jeff J. Kolby, Derrick Vaughn PDF

I cherished the booklet - it's located as a Math direction, yet i might say it's kind of too extreme. It jumps without delay into lovely excessive point and dense fabric, so the simplest use for this ebook while you're aiming for a excessive quant rating and prepared to sweat for it. while you are simply beginning out, i would most likely recommend to begin with Kaplan Math workbook after which seize this e-book (Kaplan looked as if it would were laid out a piece larger, yet certainly no longer as exact and didn't contain a lot of likelihood, combos, information questions).

Download e-book for kindle: Interpretation and Application of UK GAAP: For Accounting by Steven Collings

Wake up thus far at the newest united kingdom GAAP, with sensible software tips Interpretation and alertness of united kingdom GAAP is a entire, functional consultant to utilising united kingdom GAAP in any respect degrees, for accounting sessions starting on or after January 1, 2015. This ebook examines the entire center rules for each enterprise, from subsidiaries of significant indexed businesses down to the very small, owner-managed enterprise.

Internal Quality Auditing - download pdf or read online

AnnotationInternal caliber audits supplies an impartial view of the strategies that at once influence the goods and companies of a firm. but, whereas such a lot inner auditors were informed utilizing some of the tools and strategies of exterior auditors, an inner audit is especially diversified and calls for diverse tools and methods.

Read e-book online Intermediate Accounting PDF

Intermediate Accounting

An intermediate accounting textual content which frames the monetary reporting functionality of accounting within the context of the decision-support position it serves. It comprises genuine global examples and numerous different types of circumstances akin to monetary reporting, study and net circumstances from a world perspective.

About the Author

David Spiceland is professor of accounting on the college of Memphis, the place he teaches intermediate accounting and different monetary accounting classes on the undergraduate and master's degrees. He got his BS measure in finance from the collage of Tennessee, his MBA from Southern Illinois collage, and his PhD in accounting from the collage of Arkansas.

Additional resources for Achieving Global Convergence of Financial Reporting Standards. Implications from the South Pacific Region

Example text

However, in Fiji less than 4% of equity in companies listed on the SPSE is held by individuals not Influence of Globalization and Convergence of Accounting Standards in Fiji 39 directly involved in running the enterprises (Patel, 2002, p. 46). To the extent that IFRS are drawn primarily with absentee owners’ information needs in mind, the direction they provide is poorly focused on the needs of other users of financial reports. 5 A need to report to an enterprise’s head office located in another reporting regime, or an overseas financier, may be best met by using international reporting norms, the IFRS.

Briston, 1978; Chandler, 1992; Haswell & McKinnon, 2003; Hove, 1986, 1990; Perera, 1985, 1989a, 1989b; Samuels & Oliga, 1982). Hopwood (1994) called for ‘‘new vocabularies and new perspectives [which] might provide ways for more voices to enter the international accounting arena’’ (p. 251). To shed further light on this issue of convergence, this study has selected a developing country (Fiji) to provide insight into the factors that motivate movement toward global accounting practices and those which militate against it.

Questions concerning the effects of harmonized accounting standards on domestic users and local communities have largely been unanswered. In harmonization/convergence, ‘‘accountability should be based on ethical foundations to provide direction to management who are torn between competing, yet interdependent, stakeholder need’’ (Saravanamuthu, 2004, p. 296). The tension between standardized accountability and satisfying multiple stakeholder needs creates confusion and the inability of the IFRS to meet the needs of all the stakeholders.

Download PDF sample

Achieving Global Convergence of Financial Reporting Standards. Implications from the South Pacific Region by Parmod Chand,Christopher Patel

by Brian

Rated 4.24 of 5 – based on 4 votes