International Financial Reporting Standards (IFRS), and the possibility of global accounting harmonization, have recently gained enormously in importance, both practically and from an academic and research perspective. Since 2005, European and Australian listed enterprises are required to use IFRS for Consolidated Financial Statements. Other countries - from New Zealand to China - are actively moving towards these standards. And now, the IFRS Board and the American Regulatory System are publicly committed to a convergence programme. This major work, edited by two leading experts in the field,...
International Financial Reporting Standards (IFRS), and the possibility of global accounting harmonization, have recently gained enormously in importa...
Disasters can dominate newspaper headlines and fill our TV screens with relief appeals, but the complex long-term challenge of recovery providing shelter, rebuilding safe dwellings, restoring livelihoods and shattered lives generally fails to attract the attention of the public and most agencies. On average 650 disasters occur each year. They affect more than 200 million people and cause $166 trillion of damage. Climate change, population growth and urbanisation are likely to intensify further the impact of natural disasters and add to reconstruction needs. "Recovery from Disaster...
Disasters can dominate newspaper headlines and fill our TV screens with relief appeals, but the complex long-term challenge of recovery providing s...
Disasters can dominate newspaper headlines and fill our TV screens with relief appeals, but the complex long-term challenge of recovery-providing shelter, rebuilding safe dwellings, restoring livelihoods and shattered lives-generally fails to attract the attention of the public and most agencies. On average 650 disasters occur each year. They affect more than 200 million people and cause $166 trillion of damage. Climate change, population growth and urbanisation are likely to intensify further the impact of natural disasters and add to reconstruction needs. Recovery from...
Disasters can dominate newspaper headlines and fill our TV screens with relief appeals, but the complex long-term challenge of recovery-providing s...
Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis, and later developments are here presented in detail by highly knowledgeable specialists in the field.
EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary...
Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and ...
