International accounting harmonization
Subtitle: adopting universal information methods for a global financial system
By: Jeno Beke
Publisher: Palgrave Macmillan
Published: 2013
Place of publication: New York
Language: eng
Subjects: Accounting; Standards; Financial statements; International business enterprises
Notes: Includes bibliographical references.
Table of contents: title: Introduction; title: Previous related literature review; title: Classification of accounting systems; title: European accounting system; title: Us gaap; title: International accounting standards (IAS); title: International accounting organisations; title: Hungarian accounting system; title: Influencing factors of accounting harmonization; title: Legal system; title: Financing methods; title: Taxation; title: Inflation; title: Problem caused by accounting diversity; title: Preparation of consolidated financial statements; title: The universal information methods role in performance assessment; title: Assess to foreign capital markets; title: Lack of high-quality accounting information; title: Economic factors of accounting harmonization; title: Role of accounting harmonization in the division of labour; title: International accounting harmonization and financial innovation; title: The effects of accounting harmonization on the transaction costs; title: International accounting harmonization decreases cost of capital; title: Comparative statistical analysis; title: The accounting peculiarities of the member states of european union; title: The accounting peculiarities of the countries outside of the european union; title: Evaluation of the certain accounting standards; title: Effects of the universal information methods on company performance; title: Universal accounting methods and company performance effects; title: Universal accounting methods and earnings management; title: Universal accounting methods and p&l effects; title: Universal accounting methods and value relevance; title: Empirical results; title: Discussions; title: Enhanced disclosure of fair value measurement; title: Reclassification of financial instruments; title: Off-balance sheet structures and de-recognition; title: Measurement of own credit financial liabilities; title: Measurement classification of financial instruments; title: Impairment provisioning; title: Hedge accounting; title: International accounting standardization process; title: Basic features and methods of the empirical research; title: Findings and evaluation; title: Summary and conclusions; title: References; title: .