Advances in International Accounting, Volume 19 by J. Timothy Sale

By J. Timothy Sale

Advances in foreign Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a world standpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm companies, in addition to their impression at the schooling accountants worldwide.

Advances in foreign Accounting welcomes conventional and replacement techniques, together with theoretical study, empirical study, utilized learn, and cross-cultural stories.

*Adopts a world viewpoint whereas addressing specific accounting issues
*Peer-reviewed and credible contributions make this a necessary source for students, researchers, and scholars

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Extra resources for Advances in International Accounting, Volume 19

Sample text

Valuation of Property, Plant and Equipment IAS 16, issued in 1982, prescribed that property, plant and equipment should be carried at historical cost or revalued amounts. The revised IAS 16 benchmark treatment requires that property, plant and equipment may be carried at cost less any accumulated depreciation. The allowed alternative treatment prescribes that property, plant and equipment may be carried, after initial recognition, at revalued amounts less any subsequent accumulated depreciation (Coopers & Lybrand, 1996).

These stakeholders can use their power by requesting information directly from company management. In this case, the possibility of forcing management to voluntarily disclose social information in the annual report is remote. More importantly, the concentration of company ownership in the hands of a number of families and the government makes accountability a minor issue. Hence, companies have little incentive to voluntarily disclose information. Company management, however, can adopt other approaches to improve their images in society.

Accountancy. May 15. Buzby, S. L. (1975). Company size, listed versus unlisted stocks, and the extent of financial disclosure. Journal of Accounting Research, 13, 16–37. Chen, K. , & Metcalf, R. W. (1980). The relationship between pollution control record and financial indicators revisited. The Accounting Review, 55, 168–177. Chow, C. , & Wong-Boren, A. (1987). Voluntary financial disclosure by Mexican Corporations. Accounting Review, 62, 533–541. Cochran, P. , & Wood, R. A. (1984). Corporate social responsibility and financial performance.

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