Financial reporting, financial statements Books

Book SynopsisThis research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting. Its review of the accounting judgment and decision making research published in the five top-tier accounting journals over the last forty years shows that there is a limited number of studies that have examined the importance of consistency in interpreting and applying a single set of accounting standards. Furthermore, the monographs and reviews on audit judgment and decision making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, limited comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This research monograph provides empirical evidence on the factors that act as constraints on achieving the objectives of convergence of financial reporting.Table of ContentsSynopsis. About the Authors. Acknowledgments. Chapter 1 Introduction. Chapter 2 International Convergence of Financial Reporting Standards: Evidence from the South Pacific Region. Chapter 3 A Critique of the Influence of Globalization and Convergence of Accounting Standards in Fiji. Chapter 4 Accounting Judgment and Decision-Making Research: Evaluation of Publications in Top-Tier Accounting Journals (1970–2010). Chapter 5 Judgments Based on Interpretation of “New” and “Complex” International Financial Reporting Standards (IFRS) within a Country: Evidence from Fiji. Chapter 6 Cultural and Noncultural Factors Affecting Judgments of Professional Accountants: A Comparative Study of Australia and Fiji. Chapter 7 Implications and Directions for Future Research. References. Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region. Studies in managerial and financial accounting. Studies in managerial and financial accounting. Copyright page.

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Book SynopsisThis edited volume will highlight recent research in derivatives modelling and markets in a post-crisis world across a number of dimensions or themes. The book addresses the following main areas: derivatives models and pricing, model application and performance backtesting, new products and market features. Particular themes encompass: - continuous and discrete time modeling, - statistical arbitrage models, - arbitrage-free pricing, risk-neutral implied densities, - equilibrium pricing approaches (including e.g. co-integration), - applications of methods in computational statistics including simulation, - computationally intense techniques for pricing, estimation and backtesting, - complex derivative products, - credit and counterparty risk, - innovative market and product structures.Table of ContentsList of Contributors. Derivatives Securities Pricing and Modelling. On the Role of Option Applications in Economic Instability. Derivatives, Commodities, and Social Costs: Exploring Correlation in Economic Uncertainty. Contingent Capital Securities: Problems and Solutions. High Dimensionality in Finance: A Graph-Theory Analysis. Recovering Stochastic Processes from Option Prices. The Pricing Kernel Puzzle: Reconciling Index Option Data and Economic Theory. Risk-Neutral Densities and Catastrophe Events. Non-Gaussian Price Dynamics and Implications for Option Pricing. On the Empirical Behavior of Stochastic Volatility Models: Do Skewness and Kurtosis Matter?. Re-Evaluating Hedging Performance for Asymmetry: The Case of Crude Oil. On the Binomial-Tree Approach to Convertible Bonds Pricing and Risk Assessment. A New Paradigm for Inflation Derivatives Modeling. An Option-Pricing Framework for the Valuation of Fund Management Compensation. An Equity-Based Credit Risk Model. Business Cycles and the Impact of Macroeconomic Surprises on Interest Rate Swap Spreads: Australian Evidence. The Evolution of the Use of Derivatives in Slovenian Non-Financial Companies. Subject Index. Derivative Securities Pricing and Modelling. Contemporary Studies in Economic and Financial Analysis. Contemporary Studies in Economic and Financial Analysis. Copyright page.

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Book SynopsisBusiness sustainability has advanced from greenwashing and branding to being a business imperative. Stakeholders, including shareholders, demand, regulators require, and companies now need to report their sustainability performance. No longer is this a choice for businesses. A decade ago, fewer than 50 companies released sustainability reports, and now more 8,000 global public companies disclose sustainability performance information on some or all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance, and this trend is expected to continue. Indeed, more than 6,000 European public companies would be required to disclose their environmental, social, governance and diversity information for their 2017 reporting year. However, the proper determination of sustainability performance, accurate and reliable reporting and independent assurance of sustainability information remain major challenges for organizations of all types and sizes.Through reading this book, you will:Identify sustainability strategies to create innovation in new products, services, energy-efficiency, environmental facilities and green initiatives.Understand the role and responsibilities of all participants in the corporate reporting process, including directors, officers, internal auditors, external auditors, legal counsel, and investors.See ways to improve public trust, investor confidence, business reputation, employee satisfaction, corporate culture, social responsibility and environmental performance.Learn all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance separately and their integrated and interactive effects on achieving the goal of creating sustainable value for all stakeholders, including shareholders.Learn how to adopt best practices in sustainability development and performance, and deliver effective integrated sustainability reporting and assurance.Table of ContentsPreface1. Introduction to business sustainability performance, reporting, and assurance 2. Relevance and importance of business sustainability for corporations3. Business sustainability drivers4. Financial dimensions of sustainability performance and reporting5. Nonfinancial dimensions of sustainability performance and reporting6. Sustainability performance reporting and assurance7. Future of sustainability performance, reporting, and assurance8. Sustainability performance, reporting, and assurance in actionAbout the author

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Book SynopsisFinancial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization’s stakeholders. Understanding materiality means steering the company in the right direction, and many internal management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations. In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality.Trade ReviewMost of the internal management battles for what financial information to filter through the internal reporting layers and what to disclose and how in the external financial statements run on the verge of what is and is not material, says Bellandi. Often the question of materiality is in fact a cover for some other reason, he says, and forensic analysts are aware than when a company says something is not material, this alone is a good reason to investigate what this statement is trying to conceal. His topics include conceptual bases of materiality, actors and models of materiality, the materiality determination process, and accounting materiality in the real world. -- Annotation ©2018 * (protoview.com) *Table of ContentsPREFACE PART I: INTRODUCTION AND BACKGROUND PART II: CONCEPTUAL BASES OF MATERIALITY PART III: ACTORS AND MODELS OF MATERIALITY PART IV: APPLICATION OF MATERIALITY PART V: ASSESSING MATERIALITY PART VI: THE MATERIALITY DETERMINATION PROCESS PART VII: WHERE STANDARDS SPECIFICALLY REQUIRE MATERIALITY JUDGMENTS PART VIII: ACCOUNTING MATERIALITY IN THE REAL WORLD

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Book SynopsisAdvances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It also aims to increase the awareness of management, accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts, encouraging greater environmental accountability and responsibility. The first chapter in this volume (Dr Yousuf Kamal) is set in the context of the Bangladeshi garment industry, while the second chapter (Delphine Gibassier) explores the practice of water accounting. The remainder of this volume presents three chapters from the 3rd French Conference on Social and Environmental Accounting Research, guest edited by Sophie Giordano-Spring, Jonathan Maurice and Charles H. Cho. These chapters consider sustainability in Canadian CPA teaching programmes (Emilio Boulianne and S. Leanne Keddie); mandatory environmental reporting in France (Juliette Senn); and CSR reporting practices in Brazil and South Korea (Hyemi Shin and Adrián Zicari).Trade ReviewBusiness researchers from Europe and Canada offer five chapters on sustainability accounting. They discuss perceptions of social audit in the garment industry in Bangladesh, the practice of corporate water accounting, the place of sustainability in Canadian CPA (Chartered Professional Accountant) teaching programs, the impact of mandatory environmental reporting in France, and developments in corporate social responsibility reporting practices in telecommunications companies in Brazil and South Korea. The final three chapters are from the 3rd French Conference on Social and Environmental Accounting Research, held in June 2015 in Cergy, France. -- Annotation ©2018 * (protoview.com) *Table of ContentsEditors' Introduction; Ataur Belal and Stuart Cooper Stakeholders' Perceptions of Social Audit in Bangladesh; Yousuf Kamal Corporate Water Accounting, Where Do We Stand? The International Water Accounting Field and French Organizations; Delphine Gibassier Special Section: CSEAR, France 2015 Guest Editors' Introduction to the Special Section; Sophie Giordano-Spring, Jonathan Maurice and Charles H. Cho Where is Sustainability within the Canadian CPA Education Program?; Emilio Boulianne and S. Leanne Keddie "Comply or Explain" If You Do Not Disclose Environmental Accounting Information: Does New French Regulation Work?; Juliette Senn Don't Judge a Book By Its Cover! Comparative Study of the Adaptation and Evolution of CSR Reporting by Telecommunication Companies in Brazil and South Korea; Hyemi Shin and Adrián Zicari

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Book SynopsisPerspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on International Financial Reporting Standards (IFRSs) and audit of airline financial reporting based on International Standards on Auditing (ISAs). Contributing to the accounting policy choice debate from a sector-specific perspective, this book considers the existing policy choices under IFRSs, in order to observe the diversity, and comparability in the airline industry. It analyses the cumulative of effect of the adoption of IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases in the airline industry, including the case of Air France - KLM and it takes a picture of segment reporting in terms of diversity and comparability in the airline industry. Finally, it analyzes audit reports of airlines reporting under IFRS in terms of International Standards on Auditing, in terms of diversity of audit practices. This book provides valuable insights into perspectives on international financial reporting and auditing in the airline industry and is essential reading for both researchers and professionals.Table of ContentsPart I International Financial Reporting Chapter 1. Overview of Financial Reporting in the Airline Industry Chapter 2. Some Observations on IFRS Accounting Policy Choices: The Case of the Airline Industry Chapter 3. Some Observations on IFRS 15 and IFRS 16 in the Airline Industry: The Case of Air France – KLM Chapter 4. Some Observations on IFRS 8 Operating Segments: The Case of the Airline Industry Part II International Auditing Chapter 5. Some Observations on International Auditing: The Case of the Airline Industry

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Book SynopsisIntegrating Performance Management and Enterprise Risk Management Systems offers a novel understanding of the multifaceted shades that surround the long called-for and yet not realised integration between performance management and enterprise risk management systems. Spanò and Zagaria depart from the idea that the main limitations so far refer to the jeopardization of extant contributions, the lack of a fully holistic perspective of analysis and interpretation, and the need to closely consider potential opportunities and threats in the current VUCA (volatile, uncertain, complex, and ambiguous) world – issues concerning ethical concerns and accountability pressures, power dynamics, social and sustainability implications, and technological impacts. Their study supports a substantive integration of performance management and enterprise risk management systems encompassing the current theoretical debates and the multiple practical and policy interventions, highlighting overlaps and gaps, and fostering a more systematic approach towards the embeddedness of unified routines and behaviours. The authors suggest looking at performance management and enterprise risk management systems as logics rather than functions, as languages rather than tools, and devoting major attention to soft variables in addition to hard ones, towards a novel comprehension of timely dynamics paramount for academics, practitioners and policy makers.Table of ContentsIntroduction Chapter 1. Performance Management systems: Emerging Issues and Future Trends Chapter 2. Enterprise Risk Management systems: Emerging Issues and Future Trends Chapter 3. Integrating Performance Management and Enterprise Risk Management Systems Conclusions

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Book SynopsisThe vast majority of national authorities have made a public commitment supporting a single set of high-quality global accounting standards as of January 13, 2021 requiring or permitting the use of IFRS Standards for domestic, publicly accountable companies and institutions. This includes all member states of the European Union (EU) and the European Economic Area (EEA), in which IFRS Standards are mandatory for all companies whose securities trade in a regulated market. Despite this, there still remains a lack of research on International Financial Reporting Standards (IFRS) implementation and this inaugural volume of Contributions to International Accounting (CIA) aims to address this vital gap, focusing on providing relevant and timely information for local and international policymakers.Table of ContentsChapter 1. Introduction - International Financial Reporting Standards (IFRS): Where we are now? Chapter 2. Implementation of International Financial Reporting Standards (IFRS) in Developing Countries Chapter 3. The Cultural Impact of International Financial Reporting Standards (IFRS) Implementation Chapter 4. The Economic Impact of International Financial Reporting Standards (IFRS) Implementation Chapter 5. Disclosure, Transparency and International Financial Reporting Standards Chapter 6. Theory of International Financial Reporting Standards (IFRS) Implementation Chapter 7. Antecedents of IFRS Adoption in BRICS Nations: A Meta-synthesis

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Book SynopsisThis latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades. Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory is divided into two thematic sections. The first covers developments in accounting thought on financial reporting and the accountancy profession, whereas the second section covers developments related to accounting measurements and theory. The historical examination of the development of accounting thought serves as a unifying theme throughout this edited volume, which attempts to pick up on various understudied threads of academic and professional initiatives over the past several hundred years. The material is of value to anyone interested in the intellectual history of the accounting discipline.Table of ContentsSection 1: Financial Reporting and the Accountancy Profession Chapter 1. Contrasting Institutional Logics: Historical Development of the Public Accountancy Professions in the United Kingdom and France Chapter 2. A Brief History of the United States Standard Auditor’s Report Chapter 3. The History of Accounting Standards-Setting in the United States Prior to the Creation of the Committee on Accounting Procedure Chapter 4. The Influence of Accounting Theory on the FASB Conceptual Framework Chapter 5. The Role of Financial Reporting in Corporate Governance Section 2: Accounting Measurements and Theory Chapter 6. A Genealogy of Positivist and Critical Accounting Research Chapter 7. Principles versus Rules-Based Accounting Standards Chapter 8. The Concept of Prudence in Accounting Chapter 9. The Challenge of Measuring Intangibles: Insights from Brand Valuation Chapter 10. The Concept of Measurement in Financial Reporting

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Book SynopsisVolume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston. Establishing a historical account explaining financial reporting’s current form, Corporate Reporting examines the complete annual reports from 1902 to 2006 of The United States Steel Corporation – the first United States’ company to attain the billion-dollar capitalization in U.S. markets. Studies in the Development of Accounting Thought informs readers of the historical foundations on which the profession is based, the historical antecedents of today’s accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession’s history. The series focuses on bringing the past into today and using it to point towards the future. Topics featured include finding and utilizing archival materials; the growing importance of the Internet in historical research; the issues involved in writing to historical paradigms; and the pivotal influence and immediacy of oral history.Table of ContentsChapter 1. Introduction Chapter 2. Literature Review Chapter 3. Traditional Content Analysis Chapter 4. A Model-Based Method of Content Analysis: Hypotheses, Methodology, and Results Chapter 5. Findings, Limitations And Future Research

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Book SynopsisPersistence and Vigilance: A View of Ford Motor Company's Accounting Over Its First Fifty Years is an exploration of the financial leadership that guided the company through periods of phenomenal growth amidst the economic and political upheaval of the early 20th century. Since its inception in 1903, the Ford Motor Company has implemented traditional accounting methods, as well as innovative financial reporting and business policies, to navigate industry competition, two world wars, and labor issues such as the famous $5 day. While much has been written on the presumption of Henry Ford's indifference to the financial details of operating the company that bore his name, there remains much to be said for the talented individuals working behind the scenes to spearhead the day-to-day financial and operational policies of the company. This includes initial co-founder James Couzens, super salesman and accountant Norval Hawkins, loyal Frank Klingensmith, and turn-around specialist Ernest Breech, among others. It was through their skill, persistence, and acumen that accounting policies and procedures evolved within the Ford Motor Company alongside the welcomed support of Edsel Ford, who was widely respected in his vision for strong financial oversight and organizational structure. From archival information found in the Benson Ford Research Center, this book describes the accounting and financial reporting methods utilized by the company through its years of growth, wartime production, economic downturns, and eventual restructuring under the presidency of Henry Ford II. It is essential reading for anyone interested in the history of the Ford Motor Company, as well as those curious about the application of accounting within the fast-growing automotive industry in the early to mid-1900s.Table of ContentsChapter 1. The Inception of the Ford Motor CompanyChapter 2. A Precarious Beginning, James Couzens, Norval Hawkins, and the Selden Suit Chapter 3. Growth and Conflict: The Moving Assembly Line and the $5 Day Chapter 4. World War I, Minority Shareholders, and the Crisis of 1920-1921 Chapter 5. Move to the Rouge, the End of the Model T, and World War II Chapter 6. A New Era: Henry Ford II, Ernest Breech, and the Whiz Kids Chapter 7. Reflections and Final Thoughts

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Book SynopsisThis volume is concerned with financial reporting issues resulting from the growth and spread of multinational corporations.The book consists of up-to-date readings from a broad range of international journals which look at, and evaluate, the financial accounting techniques adopted in different parts of the world for dealing with issues such as segment reporting, disclosure standards, financial reporting and stock markets. The final part deals with the reporting practices of individual companies over time.This insightful volume will be of value to researchers and practitioners alike.Table of ContentsContents: Acknowledgements Introduction Clare B. Roberts PART I SEGMENTAL REPORTING 1. Don Herrmann and Wayne B. Thomas (1997), ‘Reporting Disaggregated Information: A Critique Based on Concepts Statement No. 2’ 2. Timothy S. Doupnik and Larry P. Seese (2001), ‘Geographic Area Disclosures Under SFAS 131: Materiality and Fineness’ 3. Vivek Mande and Richard Ortman (2002), ‘The Effect of Japanese Business Segment Reporting on Analysts’ Forecasts: Implications for US Investors and the SEC’ 4. Nandu J. Nagarajan and Sri S. Sridhar (1996), ‘Corporate Responses to Segment Disclosure Requirements’ 5. Wayne B. Thomas (2000), ‘The Value-relevance of Geographic Segment Earnings Disclosures Under SFAS 14’ PART II FINANCIAL ACCOUNTING MEASUREMENT RULES 6. Catherine Craycraft, Stanley Sedo and David Gotlob (1998), ‘Foreign Operations and the Choice of Inventory Accounting Methods’ 7. Eli Bartov (1997), ‘Foreign Currency Exposure of Multinational Firms: Accounting Measures and Market Valuation’ 8. Gordon M. Bodnar and Joseph Weintrop (1997), ‘The Valuation of the Foreign Income of US Multinational Firms: A Growth Opportunities Perspective’ 9. Wayne B. Thomas (2000), ‘A Test of the Market’s Mispricing of Domestic and Foreign Earnings’ 10. David A. Ziebart and Jong-Hag Choi (1998), ‘The Difficulty of Achieving Economic Reality Through Foreign Currency Translation’ 11. Ajay Adhikari and Emmanuel N. Emenyonu (1997), ‘Accounting for Business Combinations and Foreign Currency Translation: An Empirical Comparison of Listed Companies from Developed Countries’ 12. Stephen R. Goldberg, Charles A. Tritschler and Joseph H. Godwin (1995), ‘Financial Reporting for Foreign Exchange Derivatives’ PART III FINANCIAL REPORTING AND STOCK MARKETS 13. Carol A. Frost and William R. Kinney, Jr (1996), ‘Disclosure Choices of Foreign Registrants in the United States’ 14. Hollis Ashbaugh (2001), ‘Non-US Firms’ Accounting Standard Choices’ 15. Donna L. Street and Stephanie M. Bryant (2000), ‘Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings’ 16. Donna L. Street, Sidney J. Gray and Stephanie M. Bryant (1999), ‘Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs’ 17. Hollis Ashbaugh and Morton Pincus (2001), ‘Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings’ 18. Kurt V. Auer (1996), ‘Capital Market Reactions to Earnings Announcements: Empirical Evidence on the Difference in the Information Content of IAS-based Earnings and EC-Directives-based Earnings’ 19. Juha Kinnunen, Jyrki Niskanen and Eero Kasanen (2000), ‘To Whom are IAS Earnings Informative? Domestic versus Foreign Shareholders’ Perspectives’ 20. Edwin R. Etter (1998), ‘The Information Content of U.S. Versus Japanese GAAP Annual and Quarterly Earnings Announcements and their Relative Informativeness to Japanese Investors: A Small Sample Case Study’ PART IV CASE STUDIES OF FINANCIAL REPORTING PRACTICES 21. David Bailey, George Harte and Roger Sugden (2000), ‘Corporate Disclosure and the Deregulation of International Investment’ 22. Craig Deegan, Michaela Rankin and John Tobin (2002), ‘An Examination of the Corporate Social and Environmental Disclosures of BHP from 1983–1997: A Test of Legitimacy Theory’ 23. Carol A. Frost and Grace Pownall (1996), ‘Interdependencies in the Global Markets for Capital and Information: The Case of Smithkline Beecham plc’ 24. Norvald Monsen and Wanda A. Wallace (1997), ‘Norsk Hydro’s Communication to International Capital Markets: A Blend of Accounting Principles’ 25. Mark Whittington (2000), ‘Problems in Comparing Financial Performance Across International Boundaries: A Case Study Approach’ Name Index

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Book SynopsisFinancial Reporting by Multinationals is concerned with financial reporting issues resulting from the growth and spread of multinational corporations. The book consists of up to date readings from a broad range of international journals which look at, and evaluate, the financial accounting techniques adopted in different parts of the world for dealing with issues such as group accounting, segmental reporting, foreign currency translation and inflation accounting. It also includes articles concerned with financial reporting issues resulting from the globalization of world stock markets from a corporate, investor and stock market perspective. The final section considers issues for other users of multinational financial reports such as host governments and employees.Table of ContentsContents: Acknowledgements Introduction Part I: Financial Reporting Overview Part II: International Financial Accounting Techniques A. Accounting for Groups B. Segmental Reporting C. Foreign Currency Translation D. Inflation Accounting Part III: International Financial Reporting Issues A. Financial Reporting and Stock Markets B. Financial Reporting and Other Users Name Index

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Book SynopsisThis volume brings together a series of key articles concerning the major accounting jurisdictions within Europe. The articles cover the evolution of financial reporting in various countries and deal with features of their accounting environment which distinguish them from other jurisdictions. It is a unique collection of material which will be an essential aid for students and researchers in comparative international reporting.Table of ContentsContents: Acknowledgements Introduction Part I: France Part II: Germany Part III: The United Kingdom Part IV: Switzerland Part V: Italy Part VI: The Netherlands Part VII: Spain Part VIII: Former Socialist Economies in Transition Name Index

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Book SynopsisSets out the key differences between IFRS and US GAAP from a practitioner's perspective. This title presents an analysis of reporting issues affecting transparency under IFRS, compared with US GAAP, and suggests areas of concern for preparers and users of financial reports.

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Book SynopsisThis book looks at the 23 million registered Small and Medium Enterprises (SMEs) that make up 98 per cent of the EU economy. Addressing the high end of SMEs in terms of new models for SME funding and financial reporting, this merged way of looking at SMEs reveals a ‘myopic’ thinking in terms of net present value and (future) cash flows generating short-termism and low risk appetite for business. This is not an accounting issue, but rather a preference toward certain financial tools. A segment of SMEs, the ones that seek new ways of funding possibilities, as well as modern technologies (MTFs listing, blockchain, ICOs, etc.) do require, even without knowing, IFRS for SMEs. This book reveals how market conditions impact the financial performance and sustainability of SMEs and also generate innovative policy interventions and financing strategies for SME integrity and efficiency. The authors frame their arguments in the context of the Capital Markets Union, looking at the Innovation Triangle, SME growth ecosystem and business models. They conclude by advocating for closing the circle of financing and financial reporting for SMEs, while considering if new financial models of financing and financial reporting are good for all the SMEs or only for some. The economy is being shaped by new models of financing and financial reporting. Read this practitioners’ view to understand the current changes and challenges.Table of Contents1. SMEs Literature Review: Perspectives of Studies -Raz van Hoinaru and Georgiana Oana StănilăPart I: Financing the European SMEs2. The Role of the State in the Innovation Triangle - Law and Policy Fostering the Optimal Regulatory, Business and Innovation Policy Environment. -Pēteris Zilgalvis3. Catalysing the SME Growth Ecosystem in the New Information Age- Luca Peyrano4. Financing SMEs in the EU -Challenges and Opportunities - Horst Heitz 5. Financing Models for SMEs in the Age of Disintermediation - Ruth Wandhöfer 6. Funding Innovation in the Era of Weak Financial Intermediation: Crowdfunding and ICOs for SMEs in the Context of the Capital Markets Union- Dimitris Psarrakis and Eva KailiPart II: Financial Reporting for the European SMEs 7. Towards Business Model Reporting for SMEs - Colin Haslam8. European SMEs: New Business Logic, New Financing Logic- Olivier Boutellis-Taft9. Financial Reporting for Small Listed Companies- Darrel Scott10. Financial Reporting by Quoted SMEs- Andrew Watchman11. IFRS for Small and Medium-Sized Entities- Jens Berger, Veronica Poole, Laurence Rivat, 12. Conclusion: Closing the Circle of Financing and Financial Reporting for SMEs. Our Formula- Raz van Hoinaru

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Book SynopsisThis textbook offers a step-by-step guide through comprehensive financial statement analysis with real-life case studies for students of financial accounting, financial reporting, and financial statement analysis. Structured into five comprehensive sections, it begins by explaining the content of accounting reports themselves and the three primary financial statements (income statement, balance sheet and cash flow statement). It deciphers the notes to financial statements and demonstrates some classical tools such as ratio analysis and multivariable credit risk models that are useful in a retrospective financial statement analysis. It includes simple step-by-step procedures of a prospective (i.e. future-oriented) financial statement simulation and closes with a comprehensive real-life case study that demonstrates a practical application of the analytical tools discussed earlier in the text. Additionally, the textbook includes online appendices consisting of additional comprehensive real-life case studies (of varying degrees of complexity and dealing with different aspects of a practical financial statement analysis), a set of MS Excel files that contain all major calculations included in tables and charts that appear in the core textbook, and a set of webinars in which the most fundamental parts of the core textbook are discussed in the form of the recorded lectures.Table of Contents

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Book SynopsisIntroduction.- Disclosure regulation for transparency, stability, and competition in banking.- Bank risk disclosure: towards mandatory non-financial information.- Climate change risk: the new frontier in banking disclosure.- Do transparent banks do more green lending? Evidence from climate stress tests.

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Book SynopsisEinleitung.- Vorstellung der niederösterreichischen Industrieland-schaft.- Theorieteil.- Empirischer Teil: Qualitative Analyse.- Fazit und Ausblick.- Sustainable Development Goals (SDGs).- Glossar.- Literaturverzeichnis.

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Book Synopsis

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Book SynopsisComprehensive compendium on financial reporting and disclosure practices, beneficial for students, professionals, and researchers in accounting and management fields, providing extensive knowledge coverage and accessibility for those with limited library resources.

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