Through a mixture of concepts and examples, this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field. This book covers the two aspects of financial statement analysis, namely quantitative and non-quantitative...

1. Towards Integrated Reporting: concepts, elements and principles -- 2. What is sustainability? A review of the concept and its applications -- 3. Annual reports, Sustainability reports and Integrated reports: trends in cor-porate disclosure -- 4. The connectivity of information for the...

Investorenziele und die Analyse von Investitionsalternativen -- Die Ertragsteuerbilanzierung nach IFRS und US-GAAP -- Die Entscheidungsnützlichkeit der Jahresabschlussinformationen für die Prognose der Ertragsteuerzahlungsströme.

Diskussion regel- und prinzipienbasierter Normsetzungsstrategien in der Betriebswirtschaftslehre -- Ausgewählte Forschungsansätze außerhalb der Betriebswirtschaftslehre und ihre Relevanz für die Analyse von regel- und prinzipienbasierten Normsetzungsstrategien -- Definition regel- und...

Could regional integration be a first step toward joining the global market? In a context where liberalizing trade has not produced the expected gains in developing countries and growth in global trade has not led to the expected economic growth, an alternative solution has emerged. This new...

This book, divided into three main parts, will offer a complete overview of the concept of corporate financial distress, emphasizing the different typologies of corporate paths included in this broad concept. It will reorganize and update academic literature about the evaluation of corporate...

This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the...

Vorgaben zur Goodwill-Berichterstattung nach IFRS -- Möglichkeiten zur bilanzpolitischen Einflussnahme -- Interne und externe Steuerung und Überwachung von Unternehmen -- Bilanzierungspraxis kapitalmarktorientierter Unternehmen. .

This book provides an exhaustive overview of China’s accounting standards and makes a clear comparison between Chinese and international accounting systems. It offers an essential guide to dealing with new accounting standards for business enterprises in China. The guide provides valuable...