convergence of accounting standardsinternational and us gaap
Tài liệu International Convergence of Capital Measurement and Capital Standards pptx
... verification of the consistency, timeliness and reliability of data sources used to run internal models, including the independence of such data sources; and the accuracy and appropriateness of volatility ... among others, the size and scope of the pool of issuers that each ECAI covers, the range and meaning of the assessments that it assigns, and the definition of default used by the ECAI. In order ... the board, fixed repayment schedules, effective monitoring of use of proceeds, status review process, and rigorous assessment of risk and provisioning to loan loss reserve. 4. Claims on banks...
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Convergence of Project Management and Knowledge Management pot
... uses of wikis and the types of information and documents for which a wiki-based system can be useful.ã Rao (chapter 19) provides a brief guide, bibliography, and description of a number of ... projects.One of the main advantages of KM is the notion of the big picture and the connectedness of the system. It is the ability to see the big picture and the depen-dency of various components of the ... discusses the use of wikis in some detail. His chapter serves as a discussion, a review of the literature, and a call for action on research relating to the use of wikis in KM and PM.ã Jones and Stephens...
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IFRSs and US GAAP
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Tài liệu Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand doc
... Malaysia, and Thailand(although Thailand has also been influenced by US GAAP) . US GAAP, on the other hand,was the primary basis in the Philippines and Taiwan (although Philippine GAAP issecondarily ... summary of our analysis of these accounting practices.Table 1. Accounting Standards and Standard Setting in the Six CountriesCountryPrimary basis for accounting standardsIndependent accounting standards ... relevance of accounting numbers.We analyzed the accounting standards and practices for each country using a variety of sources including Akathaporn (1995), Graham and Wang (1995), and publicationsfrom...
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Tài liệu Sarbanes-Oxley and the Outsourcing of Accounting docx
... Philippines, Poland, Rus-sia and New Zealand. Among one of the fastest growing sectors of the BPO market and outsourcing of professional services is the outsourcing of nance and accounting (FAO). ... outsource accounting fol-lowing SOX. Fourth, transaction cost economics and its application to the out-sourcing of accounting. Last, emergence of global accounting standards and the future of accounting ... impact of SOX on onshore and offshore outsourcing of accounting. In particular, the emergence of India as a major destination for offshore and offshore outsourcing. Second, the outsourcing of account-ing...
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Tài liệu Corporate Ownership structure and the Informativeness of Accounting Earnings in East Asia doc
... structure of a contract and the theory of a non-exclusive resource. Journal of Law and Economics 13, 49-70. Cheung, S., 1983. The contractual nature of the firm. Journal of Law and Economics 26, ... Journal of Law and Economics 3, 1-44. Demsetz, H. and K. Lehn, 1985. The structure of ownership: causes and consequences. Journal of Political Economy 93, 1155-77. Dhaliwal, D., K. Lee and ... must be available from Claessens, Djankov, and Lang (2000), and its largest ultimate owner must have at least 20% of voting rights. Observations with largest and smallest 1% values of CAR and...
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Tài liệu Review of Accounting and Finance Volume 8 ppt
... public offeringsJames AngDepartment of Finance, College of Business, Florida State University,Tallahassee, Florida, USA, and Carol BoyerDepartment of Finance, College of Business,Long Island ... crash and lessons for the2008 crashRyan McKeonSchool of Business Administration, University of San Diego, San Diego,California, USA, and Jeffry NetterTerry College of Business, University of ... business of somefir ms adversely, it may cause business failures, explaining part of the smaller pool of fir ms to offer IPOs. Kosedag and Michayluk (2004) also document that the majority of the...
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DECISION MAKING AND THE ROLE OF ACCOUNTING pot
... understand the importance of ethics in business and accounting and how torecognise and handle ethical dilemmas as part of the decision-making process. Decision Making and the Role of Accounting 111.2 ... knowledge of accounting measurement systems, concepts and standards is desirable.3. The nature of accounting and its main functions Accounting is a service activity. It uses words and symbols ... purpose of accounting. 1.4 Provide a listing of the main users of accounting information and explain howthey use the information in their decision-making processes. Decision Making and the Role of...
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The Power of “Independence”: Defending and Extending the Jurisdiction of Accounting in the UK pdf
... The jurisdiction of accounting practice is thus rooted in, and parasitical upon, the growth and instability of capitalism and is closely aligned to the allocation and husbandry of finance capital. ... capacity to defend and expand other lucrative (and growth) areas (e.g. other business services). In the words of the President of the Institute of Chartered Accountants in England and Wales (ICAEW) ... progress of accounting into new areas of operation - such as the recent state-sponsored diffusion of private sector business ideologies and practices into the public sector (Humphrey, Miller and...
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International accounting harmonisation - a comparison of Spain, Sweden and Austria docx
... EU and IASC, pursuing this objective: 2. Compare the rules of the government and the accounting profession in accounting regulation ineach of the three countries. 3. Analyse the response of ... 1994.“European Accounting , Pitman, London.Busse von Colbe W 1983"A Discussion of International Issues in Accounting Standard Setting", in Bromwich M &Hopwood A " ;Accounting Standards ... 2International accounting harmonisation - a comparison of Spain, Sweden and AustriaAbstractDespite attempts to secure harrnonisation of accounting practice, significant variations in accounting rules and...
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A JOINT PROJECT OF THE AMERICAN ACCOUNTING ASSOCIATION AND THE ACCOUNTING PROGRAMS LEADERSHIP GROUP pdf
... Report of the AAA/AAPLG Ad Hoc Committee to Assess the Supply and Demand for Accounting Ph.D.s 12TABLE 5Estimates of the Excess or Shortage of the Supply of New Ph.D Qualified Accounting ... Demand the Three Academic Years 2005–2008Estimates for 2005–06 Estimates for 2006–08 Cumulative Percent of Percent of Cumulative Percent of Excess Demand Excess Demand Excess DemandDemand ... 1384 100.0% Report of the AAA/AAPLG Ad Hoc Committee to Assess the Supply and Demand for Accounting Ph.D.s 9Percentage of the Specialty Percentage of the Specialty Percentage of the SpecialtyTABLE...
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accounting ethics and its important role for reduction of accounting fraud an empirical study in hanoi
... rules, which people in the accounting and business-handling department of a company must comply to. Since the diverse range of accounting services and recent corporate scandals, ethics issues are ... unbalanced advice, and misusing insider information. We also know that the accounting fraud lead to diminish the integrity and reliability of accounting and financial information. And accounting fraud ... background and habits. Besides that it consider as a major component of philosophy, which is the study of values and customs of a person or group and covers the analysis and employment of concepts...
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