Transnational Accounting

Transnational Accounting
Title Transnational Accounting PDF eBook
Author Dieter Ordelheide
Publisher Springer
Pages 3322
Release 2016-02-17
Genre Business & Economics
ISBN 1349132330

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Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.

Estados contables

Estados contables
Title Estados contables PDF eBook
Author Somoza López, Antonio
Publisher Editorial UOC
Pages 181
Release 2016-09-07
Genre Business & Economics
ISBN 8491162097

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Este libro contiene los rasgos fundamentales de los estados contables desde una perspectiva global y asimismo práctica, pues a la vez que se exponen los regulados actualmente por las normas contables españolas e internacionales, incluye aquellos otros que de forma voluntaria pueden elaborarse. Se parte de los tradicionales balance de situación y cuenta de pérdidas y ganancias, para analizar progresivamente los estados de origen y aplicación de fondos en circulante y tesorería (estado de flujos de efectivo), así como los de valor añadido y de cambos. Se ha incorporado también aquella información de carácter social y medioambiental que, actualmente, ha alcanzado gran protagonismo tanto por parte de los organismos internacionales como por numerosas multinacionales. La idea subyacente es que, en este tipo de informes, aun cuando el objeto es (o parece ser) muy diferente al económico, la metodología utilizada tanto en su elaboración como verificación es contable. En definitiva, el lector podrá tener una idea más exacta de qué es lo que podemos saber de una empresa a través de su información contable-financiera.

Transnational accounting : Transacc. 2. IASC - USA

Transnational accounting : Transacc. 2. IASC - USA
Title Transnational accounting : Transacc. 2. IASC - USA PDF eBook
Author Dieter Ordelheide
Publisher
Pages 1644
Release 1995
Genre Accounting
ISBN

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La contabilidad empresarial

La contabilidad empresarial
Title La contabilidad empresarial PDF eBook
Author Francisco Sastre
Publisher Editorial Almuzara
Pages 207
Release 2010-10
Genre Business & Economics
ISBN 8483566273

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Francisco Sastre enseña los conceptos básicos para entender y aplicar el lenguaje de la contabilidad financiera y de gestión.

Title PDF eBook
Author
Publisher Editions Bréal
Pages 172
Release
Genre
ISBN 2749525454

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Two Hundred Years of Accounting Research

Two Hundred Years of Accounting Research
Title Two Hundred Years of Accounting Research PDF eBook
Author Richard Mattessich
Publisher Routledge
Pages 630
Release 2007-11-15
Genre Business & Economics
ISBN 1135980586

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This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand

Taking on Climate Change Through Green Taxation

Taking on Climate Change Through Green Taxation
Title Taking on Climate Change Through Green Taxation PDF eBook
Author Dinis, Ana Arromba
Publisher IGI Global
Pages 438
Release 2023-08-10
Genre Science
ISBN 166848594X

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Since environmental issues entered the global agenda, governments have directing businesses towards sustainability. The term "sustainability" is commonly associated with a firm’s environmental attentiveness, although there are two other areas in which companies should be sustainable: social, to achieve an adequate relationship and fluid communication with their stakeholders, and economic, to accomplish transparent management and correct distribution of the wealth that is generated. The growing demand for corporate transparency encourages the publication of sustainability or corporate social responsibility (CSR) reports, providing information of a non-financial nature concerning the social and environmental dimensions of business activity, namely relations with local communities, the protection of human rights, corporate governance, and adaptation to climate change. Being no exception, and following the European agenda for sustainability development, several governments have implemented tax measures that promote sustainable consumption and production patterns to reduce energy dependence on external sources and efficiently achieve international targets, among others, within a context of neutrality of the tax system. This is where environmental tax incentives come in, underlying a paradigm shift. The relationship between tax policy and environmental policy is seen by governments as an opportunity to adjust the tax system to a more energy-efficient economy in the use of resources. For instance, green tax incentives motivate investors to invest in green properties, encouraging them to opt for greener solutions. That is, tax incentives should be viewed as a tool to empower taxpayers to change actions that may reduce carbon emissions and contribute to sustainability. Taking on Climate Change Through Green Taxation provides applied research on increasing green tax literacy to build the capacity of companies to adopt sustainable practices in favor of environmental protection, to raise companies' awareness of sustainable reporting, and to increase international discussion on the issue of environmental taxation and its impact on more sustainable business decisions. Led by business experts with over 20 years of experience, this book will cover topics such as corporate social responsibility, environmental tax management, and sustainable tax policy. This resource is ideal for policymakers, corporate governance and social responsibility professionals, and researchers interested in taxation, accounting, auditing, finance, corporate governance, and corporate social responsibility.