Accounting harmonization in the BRIC countries : (Record no. 3619)
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| 000 -LEADER | |
|---|---|
| fixed length control field | nas a22 7a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20170808214354.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170808b xxuqr|p| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| Source | 0155-9982 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | BPer. 657 |
| Item number | Ac27 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 5603 |
| Personal name | Ghio, Alessandro. |
| 245 ## - TITLE STATEMENT | |
| Title | Accounting harmonization in the BRIC countries : |
| Remainder of title | a common path / |
| Statement of responsibility, etc. | by Alessandro Ghio and Roberto Verona. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | --Amsterdam: |
| Name of publisher, distributor, etc. | Elsevier, |
| Date of publication, distribution, etc. | 2015. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | pages 121-139 |
| 310 ## - CURRENT PUBLICATION FREQUENCY | |
| Current publication frequency | Quarterly |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION | |
| Dates of publication and/or sequential designation | Volume 39, issue 2 (June 2015) |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| 9 (RLIN) | 5407 |
| Title | Accounting Forum. |
| 490 ## - SERIES STATEMENT | |
| Volume/sequential designation | Volume 39, issue 2 (June 2015) |
| International Standard Serial Number | 0155-9982 |
| 500 ## - GENERAL NOTE | |
| General note | Include references. |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | The aim of this paper is to undersatnd the similarities and differences in the accounting convergence process of the BRIC countries. Ths study examines the evolution of these countries' accounting systems by developing a three-dimensional framework based on the political, economic and cultural elements. Brazil and Russia merely imitate, whereas China and India edit and translate the international standards (informed divergence'). The political aspects, supported by the national culture and community', represents the main driver, even if the three dimensions are closely interconnected and overall, we show the current emergence of limits of the implementation of the dominant market model. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 5604 |
| Topical term or geographic name entry element | BRICs |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 5606 |
| Topical term or geographic name entry element | Accounting harmonization. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 5608 |
| Topical term or geographic name entry element | Accounting systems. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 5610 |
| Topical term or geographic name entry element | GAAP. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 5611 |
| Personal name | Verona, Roberto. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Bansalan Periodicals |
No items available.