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Title Law, corporate governance, and accounting : European perspectives / edited by Victoria Krivogorsky
Published New York : Routledge, 2011
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Description 1 online resource (vii, 293 pages) : illustrations
Series Routledge studies in accounting ; 9
Routledge studies in accounting ; v. 9
Contents pt. 1. IFRS as a global set of standards : conceptual framework and US standpoint on them -- pt. 2. Recent developments in accounting, corporate governance, and auditing in Europe -- pt. 3. Analysis of changing institutional environments, new accounting policies, and corporate governance practices in selected countries
Summary The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world's largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption
Bibliography Includes bibliographical references and index
Notes Print version record
Subject Accounting -- Standards -- Europe
Corporate governance -- Europe
Corporations -- Europe -- Accounting
Financial statements -- Standards -- Europe
Accounting -- Standards.
BUSINESS & ECONOMICS -- Accounting -- Financial.
Corporate governance.
Corporations -- Accounting.
Financial statements -- Standards.
Genre/Form Electronic books
Form Electronic book
Author Krivogorsky, Victoria.
LC no. 2010039920
ISBN 0203828496