By J. Timothy Sale
Advances in foreign 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 world viewpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment organisations, in addition to their impact at the schooling accountants worldwide.
Advances in overseas Accounting welcomes conventional and substitute methods, together with theoretical study, empirical learn, utilized study, and cross-cultural stories.
*Adopts a global viewpoint whereas addressing designated accounting issues
*Peer-reviewed and credible contributions make this a priceless source for students, researchers, and scholars
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Extra resources for Advances in International Accounting, Volume 19
1992). Environmental disclosure in UK company annual reports. Cambridge: Cambridge University Press. Krippendorff, K. (1980). Content analysis: An introduction to its methodology. New York: Sage. , & Lundholm, R. (1993). Cross sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research, 31(Autumn), 246–271. Lavers, S. (1993). An empirical investigation of UK social and environmental disclosure: A political economy perspective and analysis. A Master Thesis, University of Dundee.
While regional professional organizations are supportive of the worldwide harmonization efforts of the IAS Board (IASB), there would also appear to be some initiatives to retain a measure of regional identity and to influence developments of accounting and reporting practices at the wider international level. The purpose of this study is to examine the extent of harmonization of accounting practices with particular focus on measurement practices of listed companies in three South Asian countries, India, Pakistan and Bangladesh, which are members of the SAFA.
Significant further work is required by South Asian Federation of Accountants and the other regional accounting bodies if the goals of regional and international accounting harmonization are to be achieved. Advances in International Accounting, Volume 19, 25–58 Copyright r 2006 by Elsevier Ltd. 1016/S0897-3660(06)19002-9 25 26 MUHAMMAD JAHANGIR ALI ET AL. INTRODUCTION Harmonization of International Accounting Standards (IAS) has been an issue of great importance for accountants and business people since almost the beginning of the 20th century.
Advances in International Accounting, Volume 19 by J. Timothy Sale