Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.

As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence. This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature.

Developing economies around the world must balance fast growth with traditional values to achieve the greatest success. Issues related to rural innovation, knowledge management, and emerging technologies are at the forefront of every developing country’s concerns. Promoting Socio-Economic Development through Business Integration builds on available literature in the field of socio-economic development in developing countries, providing further research opportunities in this field. Research scholars, academics, policymakers, government officials, and more will find this book to be a crucial source of knowledge to their respective disciplines.

This volume brings together work by both well-known scholars and emerging researchers in the various areas of Language for Specific Purposes (LSP), such as political, legal, medical, and business discourse. The volume is divided into three parts in order to align rather than separate three different but related aspects of LSP: namely, translation, linguistic research, and domain specific communication on the web. Underlying all the contributions here is the growing awareness of the ever-increasing multiformity of specialised communication and the ever-wider social implications of the communicative situations in which it is embedded, especially where it involves the need to move across languages, cultures and modes, as in translation and interpreting. The contributions consistently bear witness to the need to review received notions, pose new questions, and explore fresh perspectives. The picture that emerges is one of extreme complexity, in which researchers into specifically linguistic aspects of LSPs and their translation across languages and media declare their awareness of the pressing need to come to terms with a wide range of social, pragmatic, intercultural and political factors, above and beyond socio-technical knowledge of the domains under investigation.

The development of mobile applications has created numerous opportunities across different industries. With these advances, the management of data has been optimized to allow a broader scope of potential uses. Advanced Mobile Technologies for Secure Transaction Processing: Emerging Research and Opportunities is an innovative reference source for the latest academic material on the application of mobile computing for secure payment transactions. Highlighting a range of relevant topics such as information security, electronic money, and online banking, this book is ideally designed for professionals, researchers, practitioners, students, and professionals interested in novel perspectives on mobile technologies and data management.

Banking entities have significant involvement and impact on the structure of a nation’s economy. By utilizing the proper strategies and available data, banks can act as an effective financial instrument for economic enhancement. Examining the Role of National Promotional Banks in the European Economy: Emerging Research and Opportunities is a pivotal reference source for the latest perspectives on the performance and evaluation of National Promotional Banks (NPBs) within European economic contexts and their impact on social welfare. Featuring relevant coverage across innovative topics, such as funding, productivity, and financial structure indicators, this publication is ideally designed for professionals, academics, graduate students, and practitioners seeking investigations on the European NPB business model.

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.