Dieses Lehrbuch führt in die Grundlagen der nationalen und internationalen Bilanzierung und Bewertung ein, veranschaulicht die Zusammenhänge zwischen Handels-, Steuer- und IFRS-Bilanzen und erklärt die Änderungen durch das BilMoG. Die Auswirkungen von Bilanzwahlrichtlinien werde…
In common with other countries India has been drawn into a global trend of standardising national accounting practices with international norms to enhance its ability to attract inward foreign investment and gain increased access to global capital markets. In 2004, India committ…
This study investigates the determinants of adopting accounting standards (AAOIFI, IFRS or local standards) in thirty different countries with an Islamic banking industry. This study also examines the link between corporate governance disclosure, corporate social responsibility …
With more than 140 countries in the world now using international financial reporting standards (IFRS (R) Standards), knowledge of the standards issued by the International Accounting Standards Board (IASB (R)) is vital to students' success in financial accounting. Melville's In…