This book encompasses a wide range of topics from an international accounting perspective. The book is a collection of several original research papers written by well-know authors and experts
in the field of their expertise from different countries on very important and emerging topics in international accounting.
A very important topic covered in the book is on Adopting and Implementing International Financial Reporting Standards (IFRS) in Transition Economies. This topic is particularly very important
for countries that do not have financial and technical resources to establish their own accounting and reporting standards. So, it is of critical importance for such countries to have a model
to use for their financial reporting.
Due to the ��nternational Accounting (IAS) Regulation��adopted by the European Parliament in 2002 (N0 1606/2002), listed companies in the EU capital markets are required to adopt IAS by 2005.
This regulation is a revolutionary one, and therefore, there is a need for a research that focus on lobbying activities towards the International Accounting Standard Board (IASB).
This book will have and extensive research paper that focus on the content analysis of the comment letters received by IASB.
Fair value accounting has gained some special interest in recent years. The book will include two original papers on Fair Value Accounting with applications in two different countries.
Other topics covered in the book include auditing, taxation, and accounting education in several countries.
This ��istinct��collection of articles, which would be exclusive to Elsevier and brings together original research in the growing field of international accounting.
Experts in the field from different countries including United Kingdom, Germany, Japan, Malaysia, France, Brazil, Indonesia Italy, and the United States join forces to bring the latest
development in the international accounting standards among other topics.
* Includes a wide range of topics that deal with international accounting standards, regulations, and financial reporting
* Timely collection of several original research papers written by well-known authors and experts in the field
* Contributors from countries around the globe write on important and emerging issues in international accounting
