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050 00 a| HF5626b| .B45 2013;

100 1 a| Beke, Jeno,d| 1956-=| ^A1187084;

245 10 a| International accounting harmonizationh| [electronic resource] :b| adopting universal information methods for a global financial system /c| Jeno Beke.;

250 a| First edition.;

260 a| New York :b| Palgrave Macmillan,c| 2013.;

300 a| viii, 181 pages :b| illustrations ;c| 23 cm;

504 a| Includes bibliographical references and index.;

505 0 a| Introduction -- Previous related literature review -- Classification of accounting systems -- European accounting system -- Us gaap -- International accounting standards (IAS) -- International accounting organisations -- Hungarian accounting system -- Influencing factors of accounting harmonization -- Legal system -- Financing methods -- Taxation -- Inflation -- Problem caused by accounting diversity -- Preparation of consolidated financial statements -- The universal information methods role in performance assessment -- Assess to foreign capital markets -- Lack of high-quality accounting information -- Economic factors of accounting harmonization -- Role of accounting harmonization in the division of labour -- International accounting harmonization and financial innovation -- The effects of accounting harmonization on the transaction costs -- International accounting harmonization decreases cost of capital -- Comparative statistical analysis -- The accounting peculiarities of the member states of european union -- The accounting peculiarities of the countries outside of the european union -- Evaluation of the certain accounting standards -- Effects of the universal information methods on company performance -- Universal accounting methods and company performance effects -- Universal accounting methods and earnings management -- Universal accounting methods and p&l effects -- Universal accounting methods and value relevance -- Empirical results -- Discussions -- Enhanced disclosure of fair value measurement -- Reclassification of financial instruments -- Off-balance sheet structures and de-recognition -- Measurement of own credit financial liabilities -- Measurement classification of financial instruments -- Impairment provisioning -- Hedge accounting -- International accounting standardization process -- Basic features and methods of the empirical research -- Findings and evaluation -- Summary and conclusions -- References -- .;

506 a| Available only to authorized users.;

520 8 a| This title analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.;

538 a| Mode of access: World Wide Web;

650 0 a| Accountingx| Standards.=| ^A85458;

650 0 a| Financial statementsx| Standards.=| ^A991489;

650 0 a| International business enterprisesx| Accounting.=| ^A85054;

650 7 a| Accountingx| Standards.2| fast0| (OCoLC)fst00795458;

650 7 a| Financial statementsx| Standards.2| fast0| (OCoLC)fst00924803;

650 7 a| International business enterprisesx| Accounting.2| fast0| (OCoLC)fst00976775;

655 0 a| Electronic books.=| ^A491897;

856 40 z| Full text available from eBooks on EBSCOhostu| https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=786639&scope=site&custid=s5822723&authtype=ip,shib;

947 a| (OCoLC)ocn859252809;

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999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 6764469-3001l| MNETm| JMUSICr| Ys| Yt| MNESSBKu| 7/18/2026x| EBOOKz| JERESOURCE;

International accounting harmonization adopting universal information methods for a global financial system / Jeno Beke.

Author/creator	Beke, Jeno, 1956-
Format	Electronic
Edition	First edition.
Publication Info	New York : Palgrave Macmillan, 2013.
Description	viii, 181 pages : illustrations ; 23 cm
Supplemental Content	Full text available from eBooks on EBSCOhost
Subjects	Accounting--Standards. Financial statements--Standards. International business enterprises--Accounting.

Contents	Introduction -- Previous related literature review -- Classification of accounting systems -- European accounting system -- Us gaap -- International accounting standards (IAS) -- International accounting organisations -- Hungarian accounting system -- Influencing factors of accounting harmonization -- Legal system -- Financing methods -- Taxation -- Inflation -- Problem caused by accounting diversity -- Preparation of consolidated financial statements -- The universal information methods role in performance assessment -- Assess to foreign capital markets -- Lack of high-quality accounting information -- Economic factors of accounting harmonization -- Role of accounting harmonization in the division of labour -- International accounting harmonization and financial innovation -- The effects of accounting harmonization on the transaction costs -- International accounting harmonization decreases cost of capital -- Comparative statistical analysis -- The accounting peculiarities of the member states of european union -- The accounting peculiarities of the countries outside of the european union -- Evaluation of the certain accounting standards -- Effects of the universal information methods on company performance -- Universal accounting methods and company performance effects -- Universal accounting methods and earnings management -- Universal accounting methods and p&l effects -- Universal accounting methods and value relevance -- Empirical results -- Discussions -- Enhanced disclosure of fair value measurement -- Reclassification of financial instruments -- Off-balance sheet structures and de-recognition -- Measurement of own credit financial liabilities -- Measurement classification of financial instruments -- Impairment provisioning -- Hedge accounting -- International accounting standardization process -- Basic features and methods of the empirical research -- Findings and evaluation -- Summary and conclusions -- References -- .
Summary	This title analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.
Bibliography note	Includes bibliographical references and index.
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2013031456
ISBN	1137375302
ISBN	9781137375308

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