The New Environment in International Accounting: Issues and Practices
Belkaoui examines several innovative forms of financial reporting and disclosure emerging in various countries and how they can hamper attempts to harmonize accounting standards internationally. Among these are value-added reporting, information for employees and unions, the impact of value-added taxation and cash flow reporting. He also tries to summarize recent developments in comparative management research and the impact it may have on practice. The author attempts to provide a broad overview of all of these topics, which should appeal to students and to accountants with an interest in the recent developments in international accounting. Jourbanal of Accountancy

This volume thoroughly examines new devlopments in international accounting from economic and social, as well as from accounting viewpoints. It reflects the current tension between attempts at unification by international standard setters and the emergence of innovative forms of reporting, disclosure, and taxation, as various countries attempt to improve their reporting accuracy. The product of this tension is the gradual but steady emergence of new accounting, reporting, disclosure, and taxation techniques of importance to the accounting practices of every country in the international arena.

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The New Environment in International Accounting: Issues and Practices
Belkaoui examines several innovative forms of financial reporting and disclosure emerging in various countries and how they can hamper attempts to harmonize accounting standards internationally. Among these are value-added reporting, information for employees and unions, the impact of value-added taxation and cash flow reporting. He also tries to summarize recent developments in comparative management research and the impact it may have on practice. The author attempts to provide a broad overview of all of these topics, which should appeal to students and to accountants with an interest in the recent developments in international accounting. Jourbanal of Accountancy

This volume thoroughly examines new devlopments in international accounting from economic and social, as well as from accounting viewpoints. It reflects the current tension between attempts at unification by international standard setters and the emergence of innovative forms of reporting, disclosure, and taxation, as various countries attempt to improve their reporting accuracy. The product of this tension is the gradual but steady emergence of new accounting, reporting, disclosure, and taxation techniques of importance to the accounting practices of every country in the international arena.

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The New Environment in International Accounting: Issues and Practices

The New Environment in International Accounting: Issues and Practices

by Ahmed Riahi-Belkaoui
The New Environment in International Accounting: Issues and Practices

The New Environment in International Accounting: Issues and Practices

by Ahmed Riahi-Belkaoui

Hardcover

$95.00 
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Overview

Belkaoui examines several innovative forms of financial reporting and disclosure emerging in various countries and how they can hamper attempts to harmonize accounting standards internationally. Among these are value-added reporting, information for employees and unions, the impact of value-added taxation and cash flow reporting. He also tries to summarize recent developments in comparative management research and the impact it may have on practice. The author attempts to provide a broad overview of all of these topics, which should appeal to students and to accountants with an interest in the recent developments in international accounting. Jourbanal of Accountancy

This volume thoroughly examines new devlopments in international accounting from economic and social, as well as from accounting viewpoints. It reflects the current tension between attempts at unification by international standard setters and the emergence of innovative forms of reporting, disclosure, and taxation, as various countries attempt to improve their reporting accuracy. The product of this tension is the gradual but steady emergence of new accounting, reporting, disclosure, and taxation techniques of importance to the accounting practices of every country in the international arena.


Product Details

ISBN-13: 9780899302676
Publisher: Bloomsbury Academic
Publication date: 09/07/1988
Pages: 236
Product dimensions: 6.14(w) x 9.21(h) x 0.56(d)

About the Author

AHMED BELKAOUI is Professor of Accounting at the University of Illinois at Chicago.

Table of Contents

Value-Added Reporting
Employee Reporting
Value-Added Taxation
Comparative Management and Accounting Research
Segmental Reporting
Cash-Flow Accounting
Accounting for the Developing Countries
Appendixes
Bibliography
Index

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