fiscal and monetary reforms and also emphasises the need for strengthening the institutions of governance, particularly … factors in growth and vetting policies, and explores the issue of governance and institutions. The book provides insights into …

developmental impact. Additionally, the book offers novel insights into MNCs’ handling of missing complementary institutions and the …

, chapter summaries and complex cases in each of the eleven chapters. With the International Financial Reporting Standards (IFRS … financial reporting based on IFRS, auditing, financial instruments, performance systems in specific industries, etc. She is a …

institutions and companies. …

This book focuses on the valuation needed to apply IFRS (International Financial Reporting Standards), and provides …

Introduction -- The Cash Flow Statement under IAS/IFRS -- The historical background of Cash Flow Statement: first … the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS …

tax risks or tax audit risks has been regulated under US GAAP since 2006, a corresponding IFRS regulation was only … the IFRS accounting regulation “IFRIC 23 – Uncertainty over Income Tax Treatments”. Building on the insights from her …

Konzeptionelle Würdigung des IFRS 8 -- Auswirkungen des Standardwechsels von IAS 14 zu IFRS 8 -- Entwicklung der … Segmentberichterstattung unter IFRS 8 -- Segmentbezogene Angaben im Lagebericht -- Weiterentwicklung des IFRS 8 …Franz Zinser untersucht die Umsetzung von IFRS 8 und die damit verbundene Anwendung des Management Approach in der …