首页 > 最新文献

Balance Sheet最新文献

英文 中文
Management accounting: re‐engineered for risk 管理会计:重新设计风险
Pub Date : 2004-07-01 DOI: 10.1108/09657960410699199
Amin Mawji
Amin Mawji leads Ernst & Young’s aerospace and defence industry group in London. Here he argues that in the aftermath of a period of corporate uncertainty the need for applying practical tests for real risks on long‐term projects is even more important.
Amin Mawji是伦敦安永(Ernst & Young)航空航天和国防工业集团的负责人。在这里,他认为,在企业经历了一段不确定时期之后,对长期项目的实际风险进行实际测试的必要性更为重要。
{"title":"Management accounting: re‐engineered for risk","authors":"Amin Mawji","doi":"10.1108/09657960410699199","DOIUrl":"https://doi.org/10.1108/09657960410699199","url":null,"abstract":"Amin Mawji leads Ernst & Young’s aerospace and defence industry group in London. Here he argues that in the aftermath of a period of corporate uncertainty the need for applying practical tests for real risks on long‐term projects is even more important.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"269 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116244477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Asset and liability management come of age 资产负债管理成熟
Pub Date : 2004-07-01 DOI: 10.1108/BS.2004.26512CAA.001
R. Bruce
{"title":"Asset and liability management come of age","authors":"R. Bruce","doi":"10.1108/BS.2004.26512CAA.001","DOIUrl":"https://doi.org/10.1108/BS.2004.26512CAA.001","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125471489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Uncertainty suppression and strategic blunders 压制不确定性和战略失误
Pub Date : 2004-07-01 DOI: 10.1108/BS.2004.26512CAB.002
M. Leitch
{"title":"Uncertainty suppression and strategic blunders","authors":"M. Leitch","doi":"10.1108/BS.2004.26512CAB.002","DOIUrl":"https://doi.org/10.1108/BS.2004.26512CAB.002","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121847659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Hopes and fears for financial reporting and corporate governance 对财务报告和公司治理的希望和担忧
Pub Date : 2004-04-01 DOI: 10.1108/09657960410517785
R. Eccles
The author, one of the leading business thinkers in the USA and a former Harvard Business School professor, puts forward his hopes and fears for the year 2004. He hopes that the worlds of financial reporting and corporate governance will become clearer and more effective but he worries that resistance from company directors and a preference for rules rather than principles will hinder this process. On balance he concludes that he is more hopeful than fearful for the year ahead.
作者是美国著名的商业思想家之一,曾任哈佛商学院教授,他对2004年提出了自己的希望和担忧。他希望,财务报告和公司治理领域将变得更加清晰和有效,但他担心,来自公司董事的抵制,以及对规则而非原则的偏好,将阻碍这一进程。总的来说,他的结论是,他对未来的一年充满希望而不是恐惧。
{"title":"Hopes and fears for financial reporting and corporate governance","authors":"R. Eccles","doi":"10.1108/09657960410517785","DOIUrl":"https://doi.org/10.1108/09657960410517785","url":null,"abstract":"The author, one of the leading business thinkers in the USA and a former Harvard Business School professor, puts forward his hopes and fears for the year 2004. He hopes that the worlds of financial reporting and corporate governance will become clearer and more effective but he worries that resistance from company directors and a preference for rules rather than principles will hinder this process. On balance he concludes that he is more hopeful than fearful for the year ahead.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132929801","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 12
Corporate regulation: dead hand or safeguard in the year 2004 公司监管:2004年的死手或保护
Pub Date : 2004-04-01 DOI: 10.1108/09657960410699027
Roger Davis
The author, head of professional affairs at PricewaterhouseCoopers, suggests that there are great differences in the approach to regulation between the USA and Europe and suggests that the issues of risk management needs to better take this into account as the year 2004 unfolds.
作者是普华永道专业事务主管,他认为美国和欧洲在监管方法上存在巨大差异,并建议随着2004年的展开,风险管理问题需要更好地考虑到这一点。
{"title":"Corporate regulation: dead hand or safeguard in the year 2004","authors":"Roger Davis","doi":"10.1108/09657960410699027","DOIUrl":"https://doi.org/10.1108/09657960410699027","url":null,"abstract":"The author, head of professional affairs at PricewaterhouseCoopers, suggests that there are great differences in the approach to regulation between the USA and Europe and suggests that the issues of risk management needs to better take this into account as the year 2004 unfolds.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134456186","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
A seven‐point prediction for 2004 2004年的预测为7个百分点
Pub Date : 2004-04-01 DOI: 10.1108/09657960410699018
R. Bittlestone
The author provides a seven point plan for what 2004 holds. The predictions range from a tougher environment for company directors as investors fight back and a greater focus from financial reporting on the future and cash.
作者为2004年提供了七点计划。这些预测包括,随着投资者的反击,公司董事面临的环境将更加严峻,以及财务报告将更加关注未来和现金。
{"title":"A seven‐point prediction for 2004","authors":"R. Bittlestone","doi":"10.1108/09657960410699018","DOIUrl":"https://doi.org/10.1108/09657960410699018","url":null,"abstract":"The author provides a seven point plan for what 2004 holds. The predictions range from a tougher environment for company directors as investors fight back and a greater focus from financial reporting on the future and cash.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125348015","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Disclosure, litigation and regulation: the challenges of the year ahead 信息披露、诉讼和监管:未来一年的挑战
Pub Date : 2004-04-01 DOI: 10.1108/09657960410698992
Mike Rake
The author, chairman of one of the biggest international accounting firms in the world, takes a worried look ahead at 2004. He predicts that greater regulation could bring as many problems as benefits around the world.
作为全球最大的国际会计师事务所之一的董事长,作者对2004年的前景忧心忡忡。他预测,在全球范围内,更严格的监管带来的问题和好处一样多。
{"title":"Disclosure, litigation and regulation: the challenges of the year ahead","authors":"Mike Rake","doi":"10.1108/09657960410698992","DOIUrl":"https://doi.org/10.1108/09657960410698992","url":null,"abstract":"The author, chairman of one of the biggest international accounting firms in the world, takes a worried look ahead at 2004. He predicts that greater regulation could bring as many problems as benefits around the world.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134202217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Caught in the middle: the treasury view of 2004 夹在中间:2004年的财政部观点
Pub Date : 2004-04-01 DOI: 10.1108/09657960410699009
Richard Raeburn
The author, chief executive of the Association of Corporate Treasurers, looks ahead at two challenges of 2004 in the continuing arguments over international financial reporting rules on financial instruments, which he believes will create inconsistencies in banking accounts and treasury practices, and in the implementation of the Sarbanes‐Oxley legislation which he believes will create a burden of excessive certification.
作为企业财务主管协会的首席执行官,作者展望了2004年的两大挑战,一是关于金融工具国际财务报告规则的持续争论,他认为这将造成银行账户和财务实践的不一致,二是萨班斯-奥克斯利法案的实施,他认为这将造成过度认证的负担。
{"title":"Caught in the middle: the treasury view of 2004","authors":"Richard Raeburn","doi":"10.1108/09657960410699009","DOIUrl":"https://doi.org/10.1108/09657960410699009","url":null,"abstract":"The author, chief executive of the Association of Corporate Treasurers, looks ahead at two challenges of 2004 in the continuing arguments over international financial reporting rules on financial instruments, which he believes will create inconsistencies in banking accounts and treasury practices, and in the implementation of the Sarbanes‐Oxley legislation which he believes will create a burden of excessive certification.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126018295","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
2004: the year of the truth 2004年:真相之年
Pub Date : 2004-04-01 DOI: 10.1108/09657960410517794
K. V. Hulle
The author, the European Commission’s chief of financial reporting in financial markets, argues that 2004 could be a year of crisis or a year of progress. Which it will be depends on whether financial reporting rises to the challenges which the European Commission has created. He suggests that people’s behaviors are just as important as rules in creating an effective capital market.
作者是欧盟委员会负责金融市场财务报告的负责人,他认为2004年可能是危机之年,也可能是进步之年。这将取决于财务报告能否应对欧盟委员会(European Commission)提出的挑战。他认为,在创造一个有效的资本市场方面,人们的行为和规则一样重要。
{"title":"2004: the year of the truth","authors":"K. V. Hulle","doi":"10.1108/09657960410517794","DOIUrl":"https://doi.org/10.1108/09657960410517794","url":null,"abstract":"The author, the European Commission’s chief of financial reporting in financial markets, argues that 2004 could be a year of crisis or a year of progress. Which it will be depends on whether financial reporting rises to the challenges which the European Commission has created. He suggests that people’s behaviors are just as important as rules in creating an effective capital market.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127996919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Looking ahead at 2004: a global standard‐setter’s perspective 展望2004年:全球标准制定者的视角
Pub Date : 2004-04-01 DOI: 10.1108/09657960410517767
David Tweedie
2004 is the year when companies around the world need to move their financial reporting to the rules laid down by the International Accounting Standards Board. In this article the chairman of that board, Sir David Tweedie outlines what this change will mean. He also points out that the success of the process is down to way that the regulators behave and whether vested interests are allowed to triumph.
2004年,世界各地的公司都需要按照国际会计准则委员会(International Accounting Standards Board)制定的规则进行财务报告。在本文中,该委员会主席戴维•特威迪爵士概述了这一变化将意味着什么。他还指出,这一过程的成功取决于监管机构的行为方式,以及是否允许既得利益集团取得胜利。
{"title":"Looking ahead at 2004: a global standard‐setter’s perspective","authors":"David Tweedie","doi":"10.1108/09657960410517767","DOIUrl":"https://doi.org/10.1108/09657960410517767","url":null,"abstract":"2004 is the year when companies around the world need to move their financial reporting to the rules laid down by the International Accounting Standards Board. In this article the chairman of that board, Sir David Tweedie outlines what this change will mean. He also points out that the success of the process is down to way that the regulators behave and whether vested interests are allowed to triumph.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122263334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
期刊
Balance Sheet
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1