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Леон

International Accounting Standardization

Леон
International Accounting Standardization
Название:
International Accounting Standardization
Язык:
Английский
Год:
2013
28
Ozon.ru
'International Accounting Standardization' examines the key area of international accounting standards. Nowadays, especially during the current global financial crisis, companies are striving desperately to remain competitive and achieve sustainable levels of economic development. This book shows that international accounting standardization, i.e., similar accounting transactions are treated the same by companies around the world, results in globally comparable financial statements. The highly competitive environment requires companies to create a clear business strategy, and accounting has to be part of this strategy since it helps individual enterprises to achieve their strategic objectives. International accounting standards are new global methods for business information systems and they are able to harmonize financial regimes world-wide. The increased globalization of markets, the complexity of commercial trading and the concentration of business in global competition have led to a still greater need for international standardization. Key features include: international accounting standardization process; unified financial regime; accounting harmonization; business globalization; economics of accounting standards; influencing factors of accounting standardization; accounting peculiarities of countries inside and outside of the European Union; universal accounting methods effects on business decisions and management performances; measurement classification of financial statements. The Author Jeno Beke is Associate Professor of Accounting at the faculty of Business and Economics of the University of Pecs, Hungary. He received his PhD of Accountancy from the Hungarian Academy of Sciences in Budapest. Dr. Beke's researches have dealt with international accounting and he has been published in interdisciplinary books and journals. He is the secretary of the American-Hungarian Accounting Association. Jeno Beke has served on the editorial boards of academic and business journals including the International Journal of Finance and Accounting, International Business and Management and Journal of Knowledge Management, Economics and Information Technology. He has Certified Public Accountant, Economics and Tax Expert licences. Readership Scholars, accountants, business executives, business management, government policy makers. Contents Basic characters of accounting standardization Classification of accounting systems Influencing factors of accounting standardizaton Problem caused by accounting diversity Economics of accounting standards Comparative statistical analysis Contemporary scientific practical researches Effects of the universal information methods on company performance Empirical results Discussions Findings and evaluations Summary and conclusionsЭта книга будет изготовлена в соответствии с Вашим заказом по технологии Print-on-Demand компанией ООО «Книга по Требованию». Print-on-Demand - это технология печати книг по Вашему заказу на цифровом типографском оборудовании. Книга, произведенная по технологии Print-on-Demand (POD) представляет собой классическую печатную книгу с соблюдением всех стандартов качества, от офсетной бумаги и плотного картона до качественного клея, используемого при изготовлении. Черно-белая текстовая или полноцветная иллюстрированная книга (в зависимости от исходного файла, подготовленного к печати) может быть изготовлена в разных вариантах: - в мягкой обложке (Клеевое Бесшвейное Скрепление); - скрепление скобой (для книг с небольшим количеством страниц); - в твердом переплете с клееным текстовым блоком; Материалы, используемые при производстве книги: - бумага текстового блока - офсетная (белая или кремовая) 80 г/м2 - мягкая обложка - бумага мелованная 250 г/м2; - ламинация обложки - матовая или глянцевая; - твердый переплет - картон 2 мм, каптал, белые форзацы, прямой корешок - сверхпрочный полимерный клей; - каждая книга упакована в термопленку. Каждый заказ обрабатывается в индивидуальном порядке: каждой книге, напечатанной по технологии Print-on-Demand, присваивается уникальный номер.