Información General

• Autores: Victoria Krivogorsky (ed. lit.)
• Editores: New York : Routledge, 2011
• Año de publicación: 2011
• País: Estados Unidos
• Idioma: inglés
• ISBN: 978-0-415-87186-0
• Texto completo no disponible (Saber más ...)

Resumen

• The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions - the European Union in particular - initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world,s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.

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Listado de artículos

• • PART I. IFRS as a Global Set of Standards : Conceptual Framework and US Standpoint on them

    • Conceptual Framework for International Financial Reporting Standards

      Victoria Krivogorsky

      págs. 7-18

      

    • US Perspectives on Implementation of IFRS

      Ervin Black, Greg Burton, Spencer Paul

      págs. 19-30

      

  • PART II. Recent Developments in Accounting, Corporate Governance, and Auditing in Europe

    • New Corporate Governance Rules and Practices

      Victoria Krivogorsky, Wolfgang Dick

      págs. 33-87

      

    • International Standards on Auditing: Global Developments, Acting Institutions, and Status of Worldwide Adoption

      Holger Erchinger

      págs. 88-105

      

    • Auditing Reform in Europe

      Chiara Saccon

      págs. 106-116

      

    • The Impact of Mandatory Adoption of IFRS on Income Statement and Balance Sheet Properties

      Gary Grudnitski, François Aubert

      págs. 117-128

      

  • PART III. Analysis of Changing Institutional Environments, New Accounting Policies, and Corporate Governance : Practices in Selected Countries

    • Analysis of Changing Institutional Environments, New Accounting Policies, and Corporate Governance: Practices in France

      Pascale Delvaille

      págs. 131-153

      

    • Analysis of Changing Institutional Environments, New Accounting Policies, and Corporate Governance: Practices in Germany

      Axel Haller, Martin Wehrfritz

      págs. 154-174

      

    • Analysis of Changing Institutional Environments, New Accounting Policies, and Corporate Governance: Practices in Portugal

      Gabriela Gueifao, Mohamed Azzim Gulamhussen

      págs. 175-189

      

    • Analysis of Changing Institutional Environments, New Accounting Policies, and Corporate Governance: Practices in Spain

      Elena de las Heras Cristóbal, José Luis Ucieda Blanco, Begoña Navallas Labat

      págs. 190-209

      

    • Analysis of Changing Institutional Environments, New Accounting Policies, and Corporate Governance: Practices in Sweden

      Niclas Hellman

      págs. 210-229

      

    • Analysis of Changing Institutional Environments, New Accounting Policies, and Corporate Governance: Practices in Italy

      Roberto Di Pietra

      págs. 230-257

      

    • Analysis of Changing Institutional Environments, New Accounting Policies, and Corporate Governance: Practices in the UK

      George Iatridis

      págs. 258-278