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2004, the year in the balance : a special report /
One 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 sh...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Bradford, England] :
Emerald,
2004.
|
| Colección: | Balance sheet ;
v. 12, no. 2. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a 2004, the year in the balance : |b a special report / |c [editor, Robert Bruce]. |
| 260 | |a [Bradford, England] : |b Emerald, |c 2004. | ||
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| 490 | 1 | |a Balance sheet, |x 0965-7967 ; |v v. 12, no. 2 | |
| 500 | |a "Management first." | ||
| 504 | |a Includes bibliographical references at chapter ends. | ||
| 505 | 0 | 0 | |t Looking ahead at 2004 : a global standard-setter's perspective / |r Sir David Tweedie -- |t Hopes and fears for financial reporting and corporate governance / |r Robert G. Eccles -- 2004 : the year of the truth / |r Karel Van Hulle -- |t Corporate regulation : dead hand or safeguard in the year 2004 / |r Roger Davis -- |t Disclosure, litigation and regulation: the challenges of the year ahead / |r Mike Rake -- |t How prospective financial information will transform 2004 / |r Robert Hodgkinson -- |t Caught in the middle : the treasury view of 2004 / |r Richard Raeburn -- |t A seven-point prediction for 2004 / |r Robert Bittlestone. |
| 520 | |a One 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, is the US. The US financial reporting standard-setting body is committed to convergence, but this initiative has to overcome the sharp divide between the USA and much of the rest of the world. The US favors a mass of rules allowing as little judgment as possible while the rest of the world favors principles rather than rules, finding that business works better if people can use their judgment. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 651 | 0 | |a Europe |x Economic conditions. | |
| 651 | 6 | |a Europe |x Conditions économiques. | |
| 650 | 7 | |a POLITICAL SCIENCE |x Economic Conditions. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Economics |x Comparative. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Economic Conditions. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Economic History. |2 bisacsh | |
| 650 | 7 | |a Economic history |2 fast | |
| 651 | 7 | |a Europe |2 fast |1 https://id.oclc.org/worldcat/entity/E39PBJxCxPbbk4CPJDQJb4r6rq | |
| 700 | 1 | |a Bruce, Robert., |e editor. | |
| 830 | 0 | |a Balance sheet ; |v v. 12, no. 2. | |
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