J. Timothy Sale's Advances in International Accounting PDF

By J. Timothy Sale

ISBN-10: 0080548318

ISBN-13: 9780080548319

ISBN-10: 0762313994

ISBN-13: 9780762313990

Advances in overseas Accounting is a refereed, educational examine annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its similar disciplines from a global standpoint. This serial examines how those advancements have an effect on the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm agencies, in addition to their impact at the schooling accountants around the world. Advances in overseas Accounting welcomes conventional and substitute techniques, together with theoretical study, empirical examine, utilized learn, and cross-cultural reports. Advances in overseas Accounting is now on hand on-line at ScienceDirect - full-text on-line of volumes 14 onwards.

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However, five firms failed to disclose the basis used to do so for at least one year. The percentage of firms using a single basis to value Short-Term Investment in Equity Securities (historical cost in 1999 and market value in 2002 and 2003) increased from 25% in 1987 to 100% in 1999, 2002 and 2003. This finding suggests that the adoption of the IAS may have been associated with a favorable trend in the distribution of firms across the alternative bases/ methods used to value Short-Term Equity Investments.

The monthly market return used is the CRSP valueweighted market return. The risk-free rate employed is the one-month return on the treasury bill index. INTERNATIONAL ACCOUNTING STANDARDS AND FINANCIAL REPORTING UNIFORMITY: THE CASE OF TRINIDAD AND TOBAGO Anthony R. Bowrin ABSTRACT The paper has two purposes. First, it describes the financial reporting environment of Trinidad and Tobago before and after the adoption of International Accounting Standards (IAS) (currently called International Financial Reporting Standards (IFRS)) as the national standards of Trinidad and Tobago.

The second measure was an adaptation of the Herfindahl Index (H ) that is frequently used to measure industry concentration. The Herfindahl Index may range in value from i/n (the number of allowed alternative accounting treatments for a specific financial statement element) to 1. The closer the computed value of H is to 1, the greater the degree of financial reporting uniformity. 36 ANTHONY R. BOWRIN Table 2. Evolution of Selected International Financial Accounting Standards. IAS Number and Title Key Dates IAS 19 – retirement benefit Initially effective – January plans: expense recognition by 1, 1983 employers (for postemployment benefit plans and other long-term benefits) Revised effective – January 1, 1999 IAS 4 – depreciation accounting.

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Advances in International Accounting by J. Timothy Sale


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