Accounting And Regulation

Author : Ian Dennis
Publisher : Routledge
Page : 230 pages
File Size : 40,9 Mb
Release : 2013-10-15
Category : Business & Economics
ISBN : 9781134451524

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The Nature of Accounting Regulation by Ian Dennis Pdf

Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ‘rules-based’ or ‘principles-based,’ there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between ‘principles-based’ and ‘rules-based’ standards and on the nature of ‘good’ accounting standards.'

Author : Stuart McLeay,Angelo Riccaboni
Publisher : Springer Science & Business Media
Page : 225 pages
File Size : 44,8 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461545897

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Contemporary Issues in Accounting Regulation by Stuart McLeay,Angelo Riccaboni Pdf

Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.

Author : Sebastian Botzem
Publisher : Edward Elgar Publishing
Page : 233 pages
File Size : 48,5 Mb
Release : 2012-01-01
Category : Law
ISBN : 9781781001066

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The Politics of Accounting Regulation by Sebastian Botzem Pdf

'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.

Author : Gary Previts
Publisher : Elsevier
Page : 380 pages
File Size : 49,8 Mb
Release : 2006-01-27
Category : Business & Economics
ISBN : 0080462812

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Research in Accounting Regulation by Gary Previts Pdf

The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including: 1. self regulatory activities 2. case law and litigation 3. legislation and government regulation 4. the economics of regulation of markets, and disclosure, including modeling 5. matters involving the structure of education, licensing, and accreditation The editors encourage submission of original empirical, behavioral or applied research manuscripts which consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

Author : Roberto Di Pietra,Stuart McLeay,Joshua Ronen
Publisher : Springer Science & Business Media
Page : 412 pages
File Size : 48,7 Mb
Release : 2013-11-05
Category : Business & Economics
ISBN : 9781461480976

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Accounting and Regulation by Roberto Di Pietra,Stuart McLeay,Joshua Ronen Pdf

Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking. ​

Author : Gary Previts,Tom Robinson
Publisher : Elsevier
Page : 348 pages
File Size : 49,8 Mb
Release : 2004-09-17
Category : Business & Economics
ISBN : 0080545459

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Research in Accounting Regulation by Gary Previts,Tom Robinson Pdf

The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies: including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Company Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board (US), the Financial Accounting Standards Board (US), the International Accounting Standards Board and self-regulatory organizations such as State Societies of CPA and the American Institute of Certified Public Accountants. There are equivalent and emerging local international bodies that exist in most developed countries. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based on: 1) Self-regulatory activities. 2) Case law and litigation. 3) Governmental and quasi-governmental regulation. 4) The economics of regulation, including modelling. This research series aims to encourage the submission of original empirical, behavioural or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

Author : Carien van Mourik,Peter Walton
Publisher : Routledge
Page : 650 pages
File Size : 54,7 Mb
Release : 2013-10-01
Category : Business & Economics
ISBN : 9781136243493

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The Routledge Companion to Accounting, Reporting and Regulation by Carien van Mourik,Peter Walton Pdf

Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

Author : Martin Rodriguez Pardina,Richard Schlirf Rapti,Eric Groom
Publisher : World Bank Publications
Page : 240 pages
File Size : 48,7 Mb
Release : 2008
Category : Business & Economics
ISBN : 9780821371800

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Accounting for Infrastructure Regulation by Martin Rodriguez Pardina,Richard Schlirf Rapti,Eric Groom Pdf

This title provides a practical guide for regulators, policy-makers, and utility managers for establishing regulatory accounts that can be the cornerstone for better, more complete, and more reliable information. It sets out the essential accounting features of regulatory accounts and provides practical guidance on controversial areas such as cost allocation, asset valuation, and depreciation. It emphasizes the essential requirements for consistency with Generally Accepted Accounting Principles (GAAP).

Author : Gary John Previts
Publisher : Jai Press
Page : 259 pages
File Size : 42,6 Mb
Release : 1997
Category : Business & Economics
ISBN : 0762301686

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Research in Accounting Regulation by Gary John Previts Pdf

Part of a series which aims to present work across a broad spectrum of regulation issues, with papers covering a wide range of topics. The volumes review essays of recent books, offering insights into regulation and its processes. A glossary related to securities, law and accounting is included.

Author : Anonim
Publisher : Unknown
Page : 321 pages
File Size : 50,9 Mb
Release : 2007
Category : Accountants
ISBN : OCLC:505130432

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Research in Accounting Regulation by Anonim Pdf

Author : Masatsugu Sanada,Yoshihiro Tokuga
Publisher : Routledge
Page : 143 pages
File Size : 53,8 Mb
Release : 2019-09-18
Category : Business & Economics
ISBN : 9781000710809

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Accounting Regulation in Japan by Masatsugu Sanada,Yoshihiro Tokuga Pdf

Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing. Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.

Author : Anna-Karin Stockenstrand,Fredrik Nilsson
Publisher : Taylor & Francis
Page : 376 pages
File Size : 44,6 Mb
Release : 2017-01-20
Category : Business & Economics
ISBN : 9781317190684

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Bank Regulation by Anna-Karin Stockenstrand,Fredrik Nilsson Pdf

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent years is high and that they cover many different functional areas. The objectives of these regulations are also ambitious; to improve governance and control, contributing to a high level of financial stability for banks. These objectives are obviously of great concern for an industry that directly and indirectly affects the financial situation not only of individuals and organizations but also nation states. Considering the importance of banks in society, it is of little surprise that the attention of both scholars and practitioners has been directed towards how banks comply with new regulations and if the intended objectives of the regulations are met. This book will be of great value to all those interested in financial stability matters (practitioners, policy-makers, students, academics), as well as to accounting and finance scholars.

Author : J. Zimmermann,J. Werner
Publisher : Springer
Page : 253 pages
File Size : 47,7 Mb
Release : 2013-09-26
Category : Social Science
ISBN : 9781137309280

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Regulating Capitalism? by J. Zimmermann,J. Werner Pdf

By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.

Author : S. McLeay
Publisher : Springer
Page : 400 pages
File Size : 47,9 Mb
Release : 1999-04-19
Category : Business & Economics
ISBN : 9780230512016

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Accounting Regulation in Europe by S. McLeay Pdf

This book describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.

Author : Greg N. Gregoriou,Mohamed Gaber
Publisher : Butterworth-Heinemann
Page : 628 pages
File Size : 42,9 Mb
Release : 2006
Category : Business & Economics
ISBN : UCSD:31822035739457

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International Accounting by Greg N. Gregoriou,Mohamed Gaber Pdf

'International Accounting' is aimed at professional accountants who need to keep up to date with the various topics within its pages, including fair value accounting under IAS/IFRS, adopting and implementing international financial reporting standards in transition economies and impairment of fixed assets.