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Relevant bibliographies by topics / Regulation of accounting

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Academic literature on the topic 'Regulation of accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 18 February 2022

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Journal articles on the topic "Regulation of accounting"

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HEALD, DAVID, and GEORGE GEORGIOU. "RESOURCE ACCOUNTING: VALUATION, CONSOLIDATION AND ACCOUNTING REGULATION." Public Administration 73, no. 4 (December 1995): 571–79. http://dx.doi.org/10.1111/j.1467-9299.1995.tb00846.x.

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Hora, Michal, and Ludmila Chyzevska. "Accounting Regulation in Ukraine." European Financial and Accounting Journal 8, no. 1 (March 1, 2013): 7–17. http://dx.doi.org/10.18267/j.efaj.93.

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Christiansen, Merete. "Accounting regulation in Denmark." European Accounting Review 2, no. 3 (December 1993): 603–16. http://dx.doi.org/10.1080/09638189300000056.

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Johnsen, Atle. "Accounting regulation in Norway." European Accounting Review 2, no. 3 (December 1993): 617–26. http://dx.doi.org/10.1080/09638189300000057.

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Alexander, David, and Monique Micallef. "Accounting Regulation in Malta." Accounting in Europe 8, no. 1 (June 2011): 1–21. http://dx.doi.org/10.1080/17449480.2010.511877.

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Laughlin, Richard. "Critical reflections on research approaches, accounting regulation and the regulation of accounting." British Accounting Review 39, no. 4 (December 2007): 271–89. http://dx.doi.org/10.1016/j.bar.2007.08.004.

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Rahman, Asheq, Hector Perera, and Siva Ganesh. "Accounting Practice Harmony, Accounting Regulation and Firm Characteristics." Abacus 38, no. 1 (February 2002): 46–77. http://dx.doi.org/10.1111/1467-6281.00097.

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Nobes, Christopher W. "Contemporary issues in accounting regulation." International Journal of Accounting 37, no. 1 (January 2002): 151–53. http://dx.doi.org/10.1016/s0020-7063(02)00128-0.

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Tosetti, Alain, Thomas Behar, Michel Fromenteau, and Stephane Menart. "Insurance: Accounting, Regulation, Actuarial Science." Geneva Papers on Risk and Insurance - Issues and Practice 26, no. 2 (April 2001): 232–51. http://dx.doi.org/10.1111/1468-0440.00109.

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Di Pietra, Roberto. "The Nature of Accounting Regulation." Accounting in Europe 12, no. 1 (January 2, 2015): 127–33. http://dx.doi.org/10.1080/17449480.2015.1054114.

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Dissertations / Theses on the topic "Regulation of accounting"

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Maijoor, Steven Jacobus. "The economics of accounting regulation effects of Dutch accounting regulation for public accountants and firms /." Maastricht : Maastricht : Datawyse ; University Library, Maastricht University [Host], 1991. http://arno.unimaas.nl/show.cgi?fid=5630.

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Rahman, Sheikh Fazlur. "Power and international accounting regulation : accounting policy making at the united nations." Thesis, University of Manchester, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633248.

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The process of international accounting regulation is somewhat diffuse. Many organisations, e.g., the International Accounting Standards Committee (IASC), the Organisation for Economic Co-operation and Development (OECD), and the United Nations (UN) are involved -- each with its own different constituency, authority structure, and more importantly, its obj ectives. The third world nations' demands for greater disclosure by Transnational Corporations (INCs) have been taken up by the UN -- a debate to which the OECD and the lASC have also contributed. Negotiations over an acceptable set of disclosure standards have been carried on at the UN for more than twelve years. During this period the UN has repeatedly changed its position and has eventually failed to come up with a comprehensive set of final recommendations. It has, in effect, abandoned its pioneering stance as an accounting policy maker. This research attempts to investigate this failure of the UN by examining in some depth the accounting policy making process of the UN - - which in many senses reflects the tussle between the third world nations and the developed market economies. The political nature of accounting policy making is recognised and political concepts of '~' are used to understand and explain the process. In particular. the decision-oriented (i.e. One-Dimensional) pluralist methodology of power is used to analyse the conflicts and policy outcomes at the UN. tv Empirical evidence shows that organised pressures from the TNCs, co-ordinated under the joint forum of the International Chamber of Commerce (ICC) and the International Organisation of Employers (IOE) , was strengthened by the support given by governments of developed market economies active within various UN bodies and committees. The rule of one-nation, one-vote and decision making by majority vote -- provided for in the UN Charter - - was frequently overriden with a claim for decision making by absolute unanimity. This claim, coupled with a threat of non-compliance if decisions were taken otherwise, compelled the third world majority to accept the 'de facto veto' of a powerful minority. The United Nation's position on accounting policy issues has been significantly shifted through he use of such 'de facto veto' by the developed market economies. The conclusion is reached that given the present state of international economic relations, the economic power of the TNCs and their home countries, and in spite of the formal power (i.e. voting majority) in the hands of the third world countries the 'status guo' has largely been maintained. Also, in order to avoid the present embarrassing reality of frequently facing a host of developing nations at the UN the developed nations have seen other forums, particularly the OECD and the lASC, as being more amenable to their own purposes and eventually have been successful in converting the UN into a mere discussion forum rather than an accounting regulatory body.

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Liang, Yi. "Essays in Accounting Regulation and Earnings Management." Research Showcase @ CMU, 2015. http://repository.cmu.edu/dissertations/513.

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Trombetta, Marco. "The economic analysis of accounting regulation : 3 essays." Thesis, University of Oxford, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.302547.

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Kayed, Metwally Ahmed El-Sayed. "Accounting regulation in Egypt in relation to western influence." Thesis, University of Hull, 1990. http://hydra.hull.ac.uk/resources/hull:3112.

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Pei, Chris M. "Earnings Management and Accounting Fraud: Examining the Necessity of Regulation." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/777.

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Earnings management and accounting fraud are detrimental to the integrity of financial reporting, and more worryingly, are pervasive. Furthermore, there is often a grey area in which individuals regularly question whether or not specified accounting methods are strictly legal and permitted, or an underhanded abuse of GAAP-granted flexibility. In response, recently there has been an uprising of legislation attempting to curb the incidence of both these events, but there is still question as to whether or not these attempts are effective, or even wholly necessary. This piece examines methods of accounting manipulation through an analysis of cases, and then analyzes the effects on companies of attempts at both regulation and prevention.

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Olarnsakul, Tavinie. "Can Regulation Improve Ethics Within The Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1672.

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This paper will examine the effectiveness of the Sarbanes-Oxley Act of 2002 (SOX) in improving ethics within the external auditing profession. The first chapter explores well-known ethical theories and professional code of conducts related to the auditing profession. The second chapter details the generally accepted auditing standards and changes that have been made throughout the years. The third chapter examines past corporate fraudulent scandals (Waste Management, Lincoln Savings and Loan Association, Enron) and studies the role of auditors in contributing to the collapse of these corporations. The forth chapter details the objective of the SOX and how it plans to protect the investing public and improve the reliability of financial information. Finally, the fifth chapter compiles various research studies that examine the effects of the SOX and its impact on audit quality. The author discovered that regulation could help enhance ethics through indirect measures that aim to improve audit qualities, and thus, promote virtue ethics within the auditing profession. Some of these measures include establishing an oversight board to strengthen regulation and enforcement (section 101), reducing the scope of non-audit services (section 201), requiring auditors to attest to a client’s internal control operating effectiveness (section 404) and promoting principles-based standards within the profession (section 108). Through these measures, the Sarbanes-Oxley Act has managed to regain the public trust and improve audit quality, thereby, enhancing ethics within the auditing profession.

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Suster, Jack. "The Necessity for Increased Regulation of Proxy Advisory Firms." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/729.

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The purpose of this paper is to analyze the current industry of proxy advisory firms, and the enormous influence they have on proxy voting at major U.S. companies. Their influence has grown a tremendous amount in the last decade but regulation of these firms is very weak, allowing them to behave in ways detrimental to the shareholders they are supposed to be helping. In order to ensure for an honest proxy advisory industry, the SEC needs to increase regulation of these firms and closely monitor their actions. This regulation must begin at the most basic level of these firm’s operations, advisory services pertaining to proxy voting.

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El, Sood Heba Abou. "Studies on the financial accounting, regulation and governance of banks." Thesis, Lancaster University, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.659450.

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To the extent that financial institutions have a crucial role in the development and stability of the economy, poor performance of banks affects the financial fragility of the whole economy. In turn, accounting and regulatory bodies propose an array of regulations to shape banks operations and risk. This thesis examines financial accounting, regulation and governance issues in banks. It comprises three studies that cover these issues, In the first study, using a sample of U.S . bank holding companies over the period 2001-2009, I test and find strong evidence of regulatory capital management and income smoothing behavior using loan loss provisions. Bank holding companies accelerate loan loss provisions to smooth income when banks (1) hit the regulatory minimum target, (2) are in non-recessionary periods, and (3) are more profitable. In line with the topical debate on the overhaul of accounting standards for loan loss provisioning, I test and find support for the regulators' claim that the current accounting rules reinforce procyclicality in regulatory capital. The procyclicality inherent in loan loss provisions tends to accentuate regulatory capital management during economic downturns. The second study examines whether regulatory capital ratios are significantly associated with bank distress. It investigates whether the association is affected by the bank's proximity to the minimum required capital ratios. The results reveal that the association between the regulatory capital ratio and bank distress becomes significant if the bank holding company has a capital ratio of less than 6 percent, below which U.S. bank regulators do not regard banks as being well capitalized. During the financial crisis period of 2007-2009, I predict and find an insignificant association when the criterion for banks to To the extent that financial institutions have a crucial role in the development and stability of the economy, poor performance of banks affects the financial fragility of the whole economy. In turn, accounting and regulatory bodies propose an array of regulations to shape banks operations and risk. This thesis examines financial accounting, regulation and governance issues in banks. It comprises three studies that cover these issues, In the first study, using a sample of U.S . bank holding companies over the period 2001-2009, I test and find strong evidence of regulatory capital management and income smoothing behavior using loan loss provisions. Bank holding companies accelerate loan loss provisions to smooth income when banks (1) hit the regulatory minimum target, (2) are in non-recessionary periods, and (3) are more profitable. In line with the topical debate on the overhaul of accounting standards for loan loss provisioning, I test and find support for the regulators' claim that the current accounting rules reinforce procyclicality in regulatory capital. The procyclicality inherent in loan loss provisions tends to accentuate regulatory capital management during economic downturns. The second study examines whether regulatory capital ratios are significantly associated with bank distress. It investigates whether the association is affected by the bank's proximity to the minimum required capital ratios. The results reveal that the association between the regulatory capital ratio and bank distress becomes significant if the bank holding company has a capital ratio of less than 6 percent, below which U.S. bank regulators do not regard banks as being well capitalized. During the financial crisis period of 2007-2009, I predict and find an insignificant association when the criterion for banks toTo the extent that financial institutions have a crucial role in the development and stability of the economy, poor performance of banks affects the financial fragility of the whole' economy. In turn, accounting and regulatory bodies propose an array of regulations to shape banks ' operations and risk. This thesis examines financial accounting, regulation and governance issues in banks. It comprises three studies that cover these issues, In the first study, using a sample of U.S . bank holding companies over the period 2001-2009, I test and find strong evidence of regulatory capital management and income smoothing behavior using loan loss provisions. Bank holding companies accelerate loan loss provisions to smooth income when banks (1) hit the regulatory minimum target, (2) are in non-recessionary periods, and (3) are more profitable. In line with the topical debate on the overhaul of accounting standards for loan loss provisioning, I test and find support for the regulators' claim that the current accounting rules reinforce procyclicality in regulatory capital. The procyclicality inherent in loan loss provisions tends to accentuate regulatory capital management during economic downturns. The second study examines whether regulatory capital ratios are significantly associated with bank distress. It investigates whether the association is affected by the bank's proximity to the minimum required capital ratios. The results reveal that the association between the regulatory capital ratio and bank distress becomes significant if the bank holding company has a capital ratio of less than 6 percent, below which U.S. bank regulators do not regard banks as being well capitalized. During the financial crisis period of 2007-2009, I predict and find an insignificant association when the criterion for banks to be classified as well capitalized is set to its current threshold of 6 percent. The significance increases when I set the criterion to the higher levels of 8 percent, 10 percent and 12 percent respectively. Finally, the association is significantly enhanced when simultaneously including regulatory requirements with respect to both the leverage ratio and the tier I capital ratio. The third study investigates the influence of ownership structure of U.S. bank holding companies on risk-taking behavior during the period 2002-2009. More specifically, I test and find that concentrated shareholders discourage banks from investing in risky position: with respect to total assets, loans and off-balance-sheet items. Regarding the effect of the regulatory capital adequacy on the association between ownership concentration and bank risk taking, I find that the larger the regulatory capital, the less negative is the association between ownership concentration and risk taking in banks. Additionally, I find that this effect is more pronounced for well-capitalized bank holding companies than for poorly capitalized bank holding companies. Finally, T examine whether this effect differs significantly between the crisis period of 2007-2009 and the pre-crisis boom of 2002-2006. Results show that the effect of regulatory capital adequacy on the association between ownership concentration and risk taking is less pronounced for bank holding companies during a period of financial crisis relative to a pre-crisis boom period. Key Words: loan loss provisions, regulatory capital management, income smoothing, procyclicality, distress, default probability, financial crisis, ownership concentration, risk taking, bank holding company

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Willekens, Marleen. "Economic aspects of audit regulation and auditor liability." Thesis, University of Warwick, 1995. http://wrap.warwick.ac.uk/36143/.

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This thesis provides one of the first (to the author's knowledge, the first) micro-economic analyses of audit regulation and auditor liability. The analysis draws on insights from the economics and law literature that liability and regulation affect behaviour of individuals and organisations. The major research questions addressed in the thesis are the following: 1) How is demand for external audit services affected by joint and several liability of directors and external auditors? 2) How do auditor liability and professional audit standards affect audit quality? 3) Is it in the public interest to use auditor liability and professional audit standards jointly to monitor audit quality? The analysis is general, in the sense that a number of alternative regulatory scenarios are considered, and therefore hopes to be of relevance to various legal environments. Propositions about audit demand and production behaviour are drawn, as well as corollaries about the welfare implications of audit regulation and liability. Some major conclusions from the economic analysis are the following. 1) Consistency in judicial reasoning should be promoted. Certainty about what constitutes 'due care' leads to compliance by directors and auditors. 2) Uncertainty about due care crucially affects behaviour, both of auditors and directors. 3) Liability insurance arguments are irrelevant for audit demand when the due care level for directors is fairly certain. 4) Statutory audit requirements should only be imposed under limited circumstances. 5) More prescriptive professional audit standards have a positive effect on audit quality, but one standard for all client situations can never lead to social efficiency. 6) Liability restriction has a negative effect on audit quality. It may however promote socially efficient behaviour when there is overproduction of audit quality. 7) The joint use of liability restriction and more prescriptive professional audit standards may lead to a status quo in terms of audit quality produced, and therefore not welfare improving.

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Books on the topic "Regulation of accounting"

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Di Pietra, Roberto, Stuart McLeay, and Joshua Ronen, eds. Accounting and Regulation. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6.

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Stuart, Turley, ed. The regulation of accounting. Oxford, UK: B. Blackwell, 1986.

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Previts, Gary John. Research in accounting regulation. Amsterdam: Elsevier JAI, 2008.

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Previts, Gary. Research in Accounting Regulation. Burlington: Elsevier, 2004.

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Sanada, Masatsugu, and Yoshihiro Tokuga. Accounting Regulation in Japan. Abingdon, Oxon ; New York, NY : Routledge, 2020. | Series: Routledge focus on accounting and auditing: Routledge, 2019. http://dx.doi.org/10.4324/9780429273261.

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McLeay, Stuart, ed. Accounting Regulation in Europe. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1057/9780230512016.

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Whitfield, K. J. Is accounting regulation necessary?. Oxford: Oxford Brookes University, 1998.

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Robinson, Thomas R., Gary John Previts, and Nandini Chandar. Research in accounting regulation. Amsterdam: JAI, 2001.

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McLeay, Stuart, and Angelo Riccaboni, eds. Contemporary Issues in Accounting Regulation. Boston, MA: Springer US, 2001. http://dx.doi.org/10.1007/978-1-4615-4589-7.

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Menassa, Elie. Strategic co-operation with accounting regulation. Leicester: De Montfort University, 2003.

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Book chapters on the topic "Regulation of accounting"

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Rountree, Robert. "Accounting and Regulation." In OTC Markets in Derivative Instruments, 208–41. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13053-5_11.

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Crawford, Jason, Shruti Kashyap, Fredrik Nilsson, Anna-Karin Stockenstrand, and Marcus Tirmén. "Accounting and Control in Banks." In Bank Regulation, 15–63. New York : Routledge, 2016. | Series: Routledge studies in accounting ; 19: Routledge, 2017. http://dx.doi.org/10.4324/9781315563893-2.

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Di Pietra, Roberto, Stuart McLeay, and Joshua Ronen. "Introduction." In Accounting and Regulation, 1–8. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_1.

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Whittington, Geoffrey. "Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View." In Accounting and Regulation, 229–68. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_10.

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Bromwich, Michael. "A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns." In Accounting and Regulation, 269–90. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_11.

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Argento, Daniela, and Roberto Di Pietra. "IASB ED Management Commentary Versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange." In Accounting and Regulation, 291–309. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_12.

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Aerts, Walter, and Ann Tarca. "Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective." In Accounting and Regulation, 311–38. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_13.

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Karpoff, Jonathan M., D. Scott Lee, and Gerald S. Martin. "The Consequences to Managers for Financial Misrepresentation." In Accounting and Regulation, 339–75. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_14.

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Giner, Begoña, and Miguel Arce. "National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process." In Accounting and Regulation, 377–98. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_15.

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Giner, Begoña. "Commentary. Current State and Future Challenges of the IFRS: Some Thoughts." In Accounting and Regulation, 399–404. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_16.

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Conference papers on the topic "Regulation of accounting"

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Parrondo, Luz. "DLT-based Tokens Classification towards Accounting Regulation." In 2nd International Conference on Finance, Economics, Management and IT Business. SCITEPRESS - Science and Technology Publications, 2020. http://dx.doi.org/10.5220/0008937600150026.

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Polo Garrido, Fernando. "A critical perspective on governmental accounting regulation in Spain." In 1st International Conference on Business Management. Editorial Universitat Politècnica de València, 2015. http://dx.doi.org/10.4995/icbm.2015.1331.

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Milijić, Ana. "TREATMENT OF INTANGIBLE ASSET ACCORDING TO INTERNATIONAL ACCOUNTING REGULATION." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.33.

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Rigidity of the financial reporting model in contemporary business conditions the era of the „knowledge economy” influenced the creation of significant differences between the market and book values of companies. Characteristic of enterprises in the „new” economy is the high share of knowledge and other intellectual resources in the structure of total assets, which are at the same time the basic source of competitiveness of enterprises. Given the changing habits of consumers who are inclined to buy products on the market that identify a high degree of „embedded” knowledge, companies base their business on investing in R&D and investing in various types of intellectual property and protecting them. Due to certain limitations of financial reporting when identifying and measuring intellectual resources in an enterprise, users of financial statements are unable to get a realistic picture of the value of assets and the corresponding investments when it comes to certain types of intangible assets. Blurred financial reality can lead to irrational decisions, stagnation in business and major financial crashes, which is often the practice of large companies listed on the world stock market due to the overestimation / undervaluation of their book value. The aim of this paper is to explain the treatment of intangible assets through international accounting standards concerning the identification, recognition and measurement of intellectual resources and intangible assets, to analyze their limitations and to point out possible directions for their further development in order to provide reliable and credible reporting on assets and capital of economic entities.

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Kotyla, Cyryl. "EIDAS REGULATION (EU) AND NECESSARY CHANGES IN TEACHING ACCOUNTING." In 14th International Technology, Education and Development Conference. IATED, 2020. http://dx.doi.org/10.21125/inted.2020.0045.

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Troxymenko, Iryna. "STRUCTURED FORMATION OF RESERVES FOR FUTURE EXPENSES AND PAYMENTS AT THE ENTERPRISE: ACCOUNTING MOMENTS." In Proceedings of the XXIX International Scientific and Practical Conference. RS Global Sp. z O.O., 2021. http://dx.doi.org/10.31435/rsglobal_conf/25052021/7560.

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The method of accounting is clarified operations of formation of collateral of the following costs and payments. The task of accounting in the work the use of existing mechanisms is determined formation of collateral and selection of the best option to create such reserves. The methodological approach to the formation of reserves in the traditional models of accounting in agricultural enterprises is analyzed. Generalized concepts of formation and use of reserves in national regulations (standards) of accounting and international standards of financial reporting. The conceptual direction in accounting provides economic information on costs, which is used in management functions, namely in planning, analysis, control, regulation, incentives, justification of decisions on strategic development and financial and economic security.

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Chau-Jung, Kuo, Yu Chao-Hung, and Chen Chin-Ming. "A Study on the Regulation of Leverage Ratio under the Basel III Framework." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af55.

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Saftiana, Yulia, Bernadette Robiani, Syamsurijal Kadir, and Suhel. "Concentration Ratio, Advertising Intensity, Sales Growth, The Government's Regulation And Profitability In Indonesian Cigarette Industry." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008444106930698.

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Cheng, Frank, and Michael P. Wellman. "Accounting for Strategic Response in an Agent-Based Model of Financial Regulation." In EC '17: ACM Conference on Economics and Computation. New York, NY, USA: ACM, 2017. http://dx.doi.org/10.1145/3033274.3085114.

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Шумилина, Вера, Vera Shumilina, Ольга Черкасова, and Ol'ga Cherkasova. "FEATURES OF LEGAL REGULATION OF ECONOMIC SECURITY IN RUSSIA." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c50600c4d9cd8.69286726.

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Currently, the problem of ensuring the economic security of the country is quite relevant, as economic security is closely linked to national security, one category complements the other. This article will consider the features of the legal regulation of economic security in the Russian Federation, as well as concepts such as the economic security of the country and the mechanism of legal regulation.

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Tusan, Radoslav. "COMPARISON OF SLOVAK ACCOUNTING REGULATION AND INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE AREA OF ACCOUNTING AND RECOGNITION OF EMISSION RIGHTS." In 14th SGEM GeoConference on ECOLOGY, ECONOMICS, EDUCATION AND LEGISLATION. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgem2014/b53/s21.013.

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Reports on the topic "Regulation of accounting"

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Comparing international approaches to food safety regulation of GM and Novel Foods. Food Standards Agency, August 2021. http://dx.doi.org/10.46756/sci.fsa.rdg239.

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The global area of genetically modified (GM) crop production has considerably increased over the past two decades, with GM crops now cultivated in about 28 countries, accounting for over 10% of the world’s arable land. A 'novel food' is any food or substance that has not been used for human consumption to a significant degree within the EU before 15 May 1997. Since then, there has been over 90 novel foods authorisations approved for use by the EU. Novel foods and genetically modified organisms (GMOs) are subject to a large variation in regulatory approaches around the world, for which many countries have specifically developed their own regulatory frameworks to control the placement of such products on their markets.

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