Download e-book for iPad: Advances in International Accounting, Volume 17 (Advances in by J. Timothy Sale

By J. Timothy Sale

ISBN-10: 0080549640

ISBN-13: 9780080549644

ISBN-10: 0762311274

ISBN-13: 9780762311279

Advances in overseas Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a world viewpoint. This serial examines how those advancements have an effect on the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm firms, in addition to their impression at the schooling accountants around the world. Advances in overseas Accounting welcomes conventional and substitute techniques, together with theoretical study, empirical study, utilized examine, and cross-cultural reviews.

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Extra info for Advances in International Accounting, Volume 17 (Advances in International Accounting)

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B Where there are two dates, the first represents the date passed; the second, the effective date. c These accounting standards are applicable to all business enterprises; the other accounting standards are applicable to listed companies. For example, in 1990 there were 13 LCs. By the end of 1998, the number had increased to 851 and registered a market capitalization value of nearly one fourth of China’s GDP (Tang, 2000). By 2001, the number of LCs had grown to over 1100 with a market capitalization of nearly one half of GDP (Leggett, 2001).

The firms further caution that, unless a country selects a convergence plan that eventually replaces national GAAP with IFRS, companies domiciled within its borders will unlikely be able to comply with IFRS without exception. 24 DONNA L. STREET AND ROBERT K. LARSON In addition to the link between financial reporting and tax accounting, the complicated nature of certain IFRS and disagreement with certain IFRS represent frequently cited obstacles to convergence. Twelve of the 15 EU countries specifically note that international standards requiring fair value accounting, particularly IAS 39 (Financial Instruments), represent a key barrier to convergence.

Listed companies are also subject to pressure to show a profit as regulations require they show a profit at least one in three years to retain their listing status. These arguments favor the position that managers and CAOs of listed companies in China have considerable incentives to “manage” the financial statements. CPAs should be affected by their primary role. That is, the essence of their role is to reduce the risk associated with the information asymmetry between managers and investors, thus reducing investment cost (Arens & Loebbecke, 1997).

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Advances in International Accounting, Volume 17 (Advances in International Accounting) by J. Timothy Sale

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