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Financial Reporting in the Pacific Asia Region by Ronald Ma Pdf
There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. The final chapter in Part III deals with the problems and prospects for accounting harmonisation in the region.
Asian Financial Statement Analysis by ChinHwee Tan,Thomas R. Robinson Pdf
Gain a deeper understanding of Asian financial reporting and how to detect irregularities The Asian region, and particularly China, is becoming a hotbed of investment activity. There have been quite a few accounting scandals in Asia in the recent years – now rivaling those we have seen in the Americas and Europe. Assessing potential or active overseas investments requires reliance on financial statements, the full parameters of which may vary from region to region. To effectively analyze statements, it is necessary to first understand the framework underlying these financial statements and then lay out a protocol for detecting irregularities. It's impossible to create and implement a practical plan without a deeper knowledge of the various factors at play. Asian Statement Analysis: Detecting Financial Irregularities provides a framework for analysis that makes irregularities stand out. Authors Chin Hwee Tan and Thomas R. Robinson discuss international financial reporting standards, including characteristics particular to the Asian region. Tan and Robinson's combined background in academia and Asian finance give them a multi-modal perspective and position them as top authorities on the topic. In the book, they address issues such as: Detection of irregularities independent of particular accounting rules The most common irregularities in the Asian market Similarities and differences between U.S. and Asian accounting techniques An overarching framework for irregularity detection The book uses real-world examples to illustrate the concepts presented, with the focus on Asian companies. As the first ever in-depth study on manipulation and irregularities in the Asian market, Asian Financial Statement Analysis: Detecting Financial Irregularities is uniquely positioned to be a valuable resource in the move toward the next phase of global reporting standards.
Financial Reporting in the West Pacific Rim by Terence E. Cooke,Robert Henry Parker Pdf
During recent years the West Pacific Rim has been the scene of dramatic economic growth, in stark contrast to other areas of the world's economy. It has attracted huge interest on the part of international investors. Yet there has been little up-to-date information on the financial reporting practices followed by companies in the region. This volume brings together comprehensive analyses of current practice in each country in the West Pacific Rim, written by the leading experts in the field. It is an invaluable source of reference for all researchers and analysts with an interest in this important and fast-changing area.
Accounting in the Asia-Pacific Region by Nabil Baydoun,Akira Nishimura,Roger Willett Pdf
Accounting in the Asian Pacific Region explores the relationships between cultures and accounting, by analysing both financial and management accounting practices and issues.
Achieving Global Convergence of Financial Reporting Standards by Christopher Patel,Parmod Chand Pdf
This 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.
Financial Reporting and Auditing in Sovereign Operations by Asian Development Bank Pdf
Lays out the requirements for presenting, auditing, submitting, and publicly disclosing financial reports for sovereign operations financed by ADB in Asia and the Pacific region.
Financing Infrastructure in Asia and the Pacific by Naoyuki Yoshino,Umid Abidhadjaev,Matthias Helble Pdf
Governments throughout the Asia-Pacific region recognize the catalyzing role of infrastructure investment for sustainable growth. Yet, they are faced with the problem of financing new infrastructure. This book provides the latest evidence on the impact of infrastructure investment on economic and social indicators. Presenting several country studies, the book explains how infrastructure investment can increase output, taxes, trade, and firm productivity. Based on this evidence, the book proposes innovative modes of infrastructure financing. Written by leading international experts in economic analysis of infrastructure, the book is an invaluable source for policy makers to better design infrastructure projects.
Contemporary International Business in the Asia-Pacific Region by Alain Verbeke,Robin E. Roberts,Deborah Delaney,Peter Zámborský,Swati Nagar,Peter Enderwick Pdf
This text introduces students to core business concepts and comprehensively covers a range of key areas in international business.
George J. Benston,Harland Professor of Finance Accounting and Economics School of Business Administration George J Benston,Michael Bromwich,Professor of Accounting and Financial Management Michael Bromwich,Robert E. Litan,Alfred Wagenhofer,Senior Fellow in Economic Studies Robert E Litan,Professor of Accounting and Management Alfred Wagenhofer
Author : George J. Benston,Harland Professor of Finance Accounting and Economics School of Business Administration George J Benston,Michael Bromwich,Professor of Accounting and Financial Management Michael Bromwich,Robert E. Litan,Alfred Wagenhofer,Senior Fellow in Economic Studies Robert E Litan,Professor of Accounting and Management Alfred Wagenhofer Publisher : Oxford University Press Page : 333 pages File Size : 45,8 Mb Release : 2006-04-13 Category : Business & Economics ISBN : 9780195305838
Worldwide Financial Reporting by George J. Benston,Harland Professor of Finance Accounting and Economics School of Business Administration George J Benston,Michael Bromwich,Professor of Accounting and Financial Management Michael Bromwich,Robert E. Litan,Alfred Wagenhofer,Senior Fellow in Economic Studies Robert E Litan,Professor of Accounting and Management Alfred Wagenhofer Pdf
Addresses two related challenges - the way in which financial reporting can deal with increasingly complex business transactions, and the demand for a single set of high-quality international accounting standards. Analyses the arguments for and against a single worldwide standard and multiple competitive standards and includes international treatments of intangibles, risk, and non-financial information.
Perspectives on International Financial Reporting and Auditing in the Airline Industry by Can Öztürk Pdf
Perspectives 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 IFRSs and audit of airline financial reporting based on International Standards on Auditing.
Author : Bambang Susantono,Cyn-Young Park Publisher : Asian Development Bank Page : 536 pages File Size : 52,5 Mb Release : 2020-11-01 Category : Political Science ISBN : 9789292624934
Future of Regional Cooperation in Asia and the Pacific by Bambang Susantono,Cyn-Young Park Pdf
This book reviews progress with regional cooperation and integration in Asia and the Pacific and explores how it can be reshaped to achieve a more resilient, sustainable, and inclusive future. Consisting of papers contributed by renowned scholars and Asian Development Bank staff, the book covers four major areas: public goods, trade and investment, financial cooperation, and regional health cooperation. The book emphasizes how the region can better leverage regional integration to realize its vast potential as well as overcome challenges such as the coronavirus disease (COVID-19) pandemic.
IFRS in a Global World by Didier Bensadon,Nicolas Praquin Pdf
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
The Global Findex Database 2017 by Asli Demirguc-Kunt,Leora Klapper,Dorothe Singer,Saniya Ansar Pdf
In 2011 the World Bank—with funding from the Bill and Melinda Gates Foundation—launched the Global Findex database, the world's most comprehensive data set on how adults save, borrow, make payments, and manage risk. Drawing on survey data collected in collaboration with Gallup, Inc., the Global Findex database covers more than 140 economies around the world. The initial survey round was followed by a second one in 2014 and by a third in 2017. Compiled using nationally representative surveys of more than 150,000 adults age 15 and above in over 140 economies, The Global Findex Database 2017: Measuring Financial Inclusion and the Fintech Revolution includes updated indicators on access to and use of formal and informal financial services. It has additional data on the use of financial technology (or fintech), including the use of mobile phones and the Internet to conduct financial transactions. The data reveal opportunities to expand access to financial services among people who do not have an account—the unbanked—as well as to promote greater use of digital financial services among those who do have an account. The Global Findex database has become a mainstay of global efforts to promote financial inclusion. In addition to being widely cited by scholars and development practitioners, Global Findex data are used to track progress toward the World Bank goal of Universal Financial Access by 2020 and the United Nations Sustainable Development Goals. The database, the full text of the report, and the underlying country-level data for all figures—along with the questionnaire, the survey methodology, and other relevant materials—are available at www.worldbank.org/globalfindex.
