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International Comparative Issues in Government Accounting

The Similarities and Differences between Central Government Accounting and Local Government Accounting within or between Countries

Due to the developments in the role of governments, the importance of government accounting and financial reporting is increasing. This led to changes in Government Accounting all over the world. For institutional, public finance and other reasons this has not always been done for central governments and regional and local governments in the same way. Some countries maintain the cash basis, some changed over to the accrual basis. Many of them started at first with lower government levels, only few changed over completely. Comparative Issues in Government and Accounting aims to give insight in the array of different patterns the world shows with respect to government accounting and financial reporting. Of course a complete overview would have been too ambitious a goal. This book brings together an interesting number of academics coming from a representative number of countries to get an impression of the situation and especially of the existence and the backgrounds of similarities and differences. Thirty-five authors and co-authors produced 21 chapters reflecting on the situations in 16 countries on 4 continents. Countries dealt with are Albania, Australia, Belgium, China, Egypt, Finland, France, Japan, The Netherlands, New Zealand, Norway, Poland, Russia, Spain, the United Kingdom and the United States.

This book brings together an interesting number of academics coming from a representative number of countries to get an impression of the situation and especially of the existence and the backgrounds of similarities and differences.

A Comparative Study of Professional Accountants' Judgements

This research monograph is an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias. The study informs and guides both the theoretical specification and treatment of culture and its operationalization and methodology. It is shown that enhancement in the quality of cross-cultural research in accounting can be accomplished by providing greater insight into the depth, richness and complexity of cultural similarities and differences between and across nations by complementing the quantified dimensional based cultural measures with relevant historical, sociological and psychological literature. The findings of the study have implications for the management of multinational enterprises, the international convergence and harmonisation of accounting and auditing standards, and for cross-cultural accounting research. This research monograph would be particularly useful for researchers and research students interested in international dimensions of accounting and in ethical issues in international business.

An understanding of the similarities and differences in judgements of
professional accountants across nations should improve the quality and
comparability of international accounting information, systems and procedures.
Cross-cultural ...

Comparative International Accounting

Now in its 13th edition, Nobes and Parker’s Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting. The book explores the conceptual and contextual foundations of International Financial Reporting Standards (IFRS), contrasting them with US generally accepted accounting principles (US GAAP). It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan. Particular attention is paid to the key issues of political lobbying, harmonization, and the special accounting problems of multinational companies. This new edition is thoroughly updated for the many changes in accounting and the relevant research published since the 12th edition. Among other things, this includes material on: Convergence of IFRS and US GAAP Adoptions of IFRS in many countries, both developed and developing Extensive new findings about international differences in IFRS practices New requirements for unlisted companies in many countries, sometimes based on IFRS for SMEs About the authors: Christopher Nobes is Professor of Accounting at Royal Holloway (University of London) and at the University of Sydney. He is adjunct professor at the Norwegian Business School. From 1993 to 2001 he was a representative on the board of International Accounting Standards Committee. Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal, Accounting and Business Research. Both authors are recipients of the American Accounting Association’s ‘Outstanding International Accounting Educator’ award.

This new edition is thoroughly updated for the many changes in accounting and the relevant research published since the 12th edition.

Analisis dan Perancangan Sistem Informasi Manajemen Keuangan Daerah

Notasi Pemodelan Unified Modeling Language (UML)

Buku persembahan penerbit AbdiSistematika ini disusun salah satunya untuk menjawab tentang perlunya panduan praktis analisis dan perancangan Sistem Informasi Manajemen Keuangan Daerah. Penulis melakukan terobosan dengan menggunakan notasi pemodelan Unified Modeling Language (UML). UML adalah sebuah bahasa untuk menspesifikasikan, memvisualisasikan, merancang dan mendokumentasikan perangkat sistem software yang baik untuk pemodelan bisnis dan sistem lainnya selain software. UML merepresentasikan sebuah pengumpulan praktek rekayasa terbaik yang telah terbukti sukses dalam pemodelan sistem yang kompleks dan besar. UML menawarkan sebuah standar untuk merancang model sebuah sistem. -Abdi Sistematika- #Unpad #60thFEBUnpad

8.4.3 Penyusunan Laporan Keuangan Pemerintah Daerah Laporan keuangan
pemerintah daerah merupakan laporan keuangan konsolidasi dari laporan
keuangan SKPD dan laporan keuangan PPKD yang dikompilasi menjadi
konsolidator.

How to Master the IELTS

Over 400 Questions for All Parts of the International English Language Testing System

How to Master the IELTS is the ultimate study companion for your journey into international education and employment. With four Academic tests and two General Training tests, this comprehensive practice tool provides important revision for every aspect of the exam. It includes FREE downloadable MP3 files for the listening test; multiple choice questions; speaking exercises; flow chart and diagram tests; word recognition exercises; writing tasks; reading comprehension passages as well as full answers and explanations. Also including two appendices to aid learning and help develop your vocabulary, this straightforward guide is the only resource you'll need to practice and pass the IELTS. Online supporting resources for this book include audio files to support the listening test.

Other reasons for stranding include straying into shallow coastal water when
following prey, or when attempting to escape predators such as killer whales.
Sea currents, winds and storms are all known to play their part. When a single
whale is ...

Penegakan hukum lingkungan dalam perspektif etika bisnis di Indonesia

Environmental law enforcement with reference to business ethics in Indonesia.

Dengan ketersediaan lebih banyak public goods, sekarang individu dapat
mempertahankan tingkat kepuasan yang lebih tinggi (kurva indiferen bergerak
naik dari U0 ke Uj). Nilai CV sebagai ukuran perubahan tingkat kesejahteraan
dipersoalkan pada berapa banyak jumlah G yang harus akan diambil agar
tingkat kepuasan semula tidak berubah (kembali pada tingkat U0 semula).
Jawabannya adalah sebanyak yang dinyatakan oleh jarak AB dalam Gambar
6.10. Kita juga dapat ...

Nasib & perjuangan buruh di Indonesia

Labor-management relations according to labor laws and regulations in Indonesia.

Labor-management relations according to labor laws and regulations in Indonesia.

The Snowball

Warren Buffett and the Business of Life

Shortlisted for the Financial Times and Goldman Sachs Business Book of the Year Prize 2008 The Snowball is the first and will be the only biography of the world's richest man, Warren Buffett, written with his full cooperation and collaboration. Combining a unique blend of "The Sage of Omaha's" business savvy, life story and philosophy, The Snowball is essential reading for anyone wishing to discover and replicate the secrets of his business and life success. Warren Buffett is arguably the world's greatest investor. Even as a child he was fascinated by the concept of risk and probability, setting up his first business at the age of six. In 1964 he bought struggling Massachusetts textile firm Berkshire Hathaway and grew it to be the 12th largest corporation in the US purely through the exercise of sound investing principles - a feat never equalled in the annals of business. Despite an estimated net worth of around US$62 billion, Buffett leads an intriguingly frugal life taking home a salary of only £50,000 a year. His only indulgence is a private jet, an extravagance he wryly acknowledges by calling it "The Indefensible". In 2006, he made the largest charitable donation on record, with most of it going to the Bill & Melinda Gates Foundation. The Snowball provides a comprehensive, richly detailed insight one of the world's most extraordinary and much loved public figures.

The Snowball provides a comprehensive, richly detailed insight one of the world's most extraordinary and much loved public figures.

Islamic economics

ekonomi syariah bukan opsi, tetapi solusi!