Please use this identifier to cite or link to this item: http://hdl.handle.net/10603/3725
Title: Study of disclosure of accounting policies and accounting standards by the banking companies of Yemen and India and its impact on the users
Researcher: Hashem Mohammed Hashem Al-Shami
Guide(s): Waghmare, Y R
Keywords: Accounting policies
Accounting standards
Banking companies
Yemen
Commerce
Upload Date: 24-Apr-2012
University: University of Pune
Completed Date: January 2007
Abstract: First Chapter: Introduction 1.1 General introduction The evolution of Accounting, as with environment evolution, has lead to the appearance of mores, principles and rules engrained in practicing till some of them became acceptable by accountants such as double entry. But many of these mores, principles have many alternatives, and there is no agreement on following one alternative only. This has lead the disclosure being given the same treatment in different ways. This in turn has made it difficult to compare the companies’ financial statements; it may lead to adducing untrue data about the finance position and the profit or loss. So the need for establishing Accounting Standards has became essential, by which the comparison will be easy and it will reduce the chance of misrepresentation of data. With this view in mines some of the professional Associations started to set standards in the local ambit. In recent centuries the increased investment has increased the trade between the countries, as well as the multinational companies. This makes a case for conjunction in international economic relationships, and accounting patterns. Political changes have increased the conjunction of such relationships which had first appeared in the world in the ninth century and have support the enforcement of globalization of stock exchanges. All of that has had an influence on the evolution of accounting from two sides on the one hand the importance of accounting data has been increased by the people who deal with international stock exchanges from one side, and the users of accounting data have increased locally and internationally from the other side. This lead to thebeginning of establishing accounting standards which will be flexible for local or internationaluse. Thus the territorial, continental and international authorities have been established to make these standards. Enthoven said that the important steps for internationalization of accounting have been achieved by establishing the International Accountants Association, International Accounting Standards Committee and Europe Economic Corporation (Enthoven, 1983:110). Some of the undeveloped countries have started using standards which have been issued by International Accounting Standards Committee as Local Standards or use it as a base while formulating their own Standards. To ensure proper understanding of financial statements, it is necessary that all significant accounting polices adopted in the preparation and presentation of financial statements should be disclosed.
Pagination: xxi,285p.
URI: http://hdl.handle.net/10603/3725
Appears in Departments:Department of Commerce

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01_title.pdfAttached File14.89 kBAdobe PDFView/Open
02_contents.pdf306.19 kBAdobe PDFView/Open
03_list of tables.pdf138.39 kBAdobe PDFView/Open
04_list of charts.pdf22.72 kBAdobe PDFView/Open
05_declaration.pdf73.08 kBAdobe PDFView/Open
06_certificate.pdf11.9 kBAdobe PDFView/Open
07_preface.pdf10.92 kBAdobe PDFView/Open
08_acknowledgements.pdf10.16 kBAdobe PDFView/Open
09_abbreviations.pdf84.86 kBAdobe PDFView/Open
10_abstract.pdf116.67 kBAdobe PDFView/Open
11_chapter 1.pdf101.69 kBAdobe PDFView/Open
12_chapter 2.pdf400.8 kBAdobe PDFView/Open
13_chapter 3.pdf154.16 kBAdobe PDFView/Open
14_chapter 4.pdf833.56 kBAdobe PDFView/Open
15_chapter 5.pdf1.22 MBAdobe PDFView/Open
16_chapter 6.pdf273.66 kBAdobe PDFView/Open
17_chapter 7.pdf25.64 kBAdobe PDFView/Open


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