9788184503913 - Accounting Standards And Convergence Scenario von Pramanik, A. K. (2 Ergebnisse)

Zustand: New. pp. xii + 322.

Contents Preface List of contributors 1 Indian accounting standards and practices - a descriptive studyAkash SB 2 Indian accounting standards an overviewDebdas Rakshit and Jagannath Hati 3 Accounting standards in Bangladesh a conceptual and critical reviewNikhil Chandra Shil 4 Accounting and auditing standards in LibyaNasar Saleh Mohammad Ahmad and H Gin Chong 5 Accounting standards in KoreaHyoik Lee and Soon Suk Yoon 6 The financial reporting standards in MalaysiaMohd Ariff Bin Kasim 7 The role of accounting standards for Indonesia Public Firms financial reports comparison between international accounting standards and Indonesia accounting standardsSekar Mayangsari 8 Factors affecting the level of financial instrument disclosures of banks listed on the stock exchange of ThailandBuntarika Jaikrajang 9 Accounting standards in MalaysiaAyoib Che Ahmad and Nor Zalina Mohammad Yusof 10 Accounting standards in TurkeyIdil Kaya 11 Towards excellence harmonization of accounting standardsCK Hebbar Yathish Kumar and K Ashok Rao 12 Urge to converge the need of the hourBhagaban Das 13 The global convergence of accounting standards An assessment of emerging trendsArun Kumar Basu 14 Interventional financial reporting standards and convergence scenarioAlok Kumar Pramanik 15 Segmental reporting a closer lookDebdas Rakshit and Moumita Roy Index The increasing integration of the world capital markets and the explosive growth of cross-border financial transactions in twenty first century have made it an imperative need to create a common world-wide language for communication of financial information This present lack of a common accounting language imposes significant burdens on those financial regulators that have to deal with financial reports prepared under different frameworks The existence of diverse financial reporting frameworks also creates problems for those involved in cross-border investing and cross-border security listings There is a growing realization that a globally accepted common language will aid world economic growth by enhancing the efficiency of capital markets around the world Convergence of accounting standards is the need of the hour for the purpose of maintaining the uniformity of accounting and reporting practice Keeping this in view an attempt has been made to edit a book on Accounting Standards and Convergence Scenario collecting contributions form some renowned authors of different countries on various aspects of national accounting standards of different countries as well as International Financial Reporting Standards 322 pp.