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Author : Anonim
Publisher : Unknown
Page : 64 pages
File Size : 42,7 Mb
Release : 1977
Category : Electronic
ISBN : OCLC:464221346
Author : American Accounting Association
Publisher : Unknown
Page : 64 pages
File Size : 46,6 Mb
Release : 1983
Category : Accounting
ISBN : OCLC:317258526
Author : Harvey Theodore Deinzer
Publisher : Unknown
Page : 64 pages
File Size : 52,9 Mb
Release : 1964
Category : Accounting
ISBN : UOM:49015001111955
Author : D. R. Carmichael,O. Ray Whittington,Lynford Graham
Publisher : John Wiley & Sons
Page : 1057 pages
File Size : 50,7 Mb
Release : 2007-06-04
Category : Business & Economics
ISBN : 9780470108925
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place many accountants look to find answers to practice questions. Its comprehensive scope is widely recognized and relied on. It is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information.
Author : City of London College of Economics
Publisher : City of London College of Economics
Page : 2837 pages
File Size : 42,9 Mb
Release : 2024-06-29
Category : Education
ISBN : 8210379456XXX
Overview In this diploma course you will deal with all kinds of Financial Accounting and General Topics to become a successful Accountant at master’s level. Content - Financial Accounting Regulations and Organizations - The Framework of Financial Accounting Concepts and Standards - Securities and Exchange Commission Reporting Requirements - Introduction to Internal Control Assessment and Reporting - Public Company Accounting Oversight Board - Earnings Management - Forgetting Our Duties to the Users of Financial Reports: The Lesson of Enron - Management Discussion and Analysis - Global Accounting and Auditing - Financial Statements: Form and Content - Income Statement Presentation and Earnings per Share - Accounting for Business Combinations - Consolidation, Translation, and the Equity Method - Statement of Cash Flows - Interim Financial Statements - Analyzing Financial Statements - And much more Duration 12 months Assessment The assessment will take place on the basis of one assignment at the end of the course. Tell us when you feel ready to take the exam and we’ll send you the assignment questions. Study material The study material will be provided in separate files by email / download link.
Author : D. R. Carmichael,Lynford Graham
Publisher : John Wiley & Sons
Page : 946 pages
File Size : 53,7 Mb
Release : 2012-06-05
Category : Business & Economics
ISBN : 9781118171820
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.
Author : Frank Clarke,Graeme William Dean,Martin E Persson
Publisher : Routledge
Page : 276 pages
File Size : 49,8 Mb
Release : 2018-10-09
Category : Business & Economics
ISBN : 9780429808586
Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative’ codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers’ contribution to the accounting literature. We provide evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.
Author : Richard L. Chambers
Publisher : Elsevier
Page : 1044 pages
File Size : 47,5 Mb
Release : 2014-06-28
Category : Business & Economics
ISBN : 9780080912806
A compilation drawn from over 500 years of English language accounting literature reflecting a lifetime of scholarly enquiry, this book comprises over 5000 quotations of between 1-20 lines in length. The book aims to give an historical perspective as well as an up-to-date overview of what accounting and accountants were, are and do, and is intended both as a reference book and a research tool. Its range extends from general interest to the advanced, covering rules, practices and standards, professional and academic opinions, and the social and logical foundations of accounting; it also draws on the work of scholars in other fields that have some bearing on accounting work and thought.
Author : Anonim
Publisher : Unknown
Page : 540 pages
File Size : 41,5 Mb
Release : 1967
Category : Accountants
ISBN : UCSC:32106017414092
Author : Andrew Higson
Publisher : SAGE
Page : 244 pages
File Size : 47,5 Mb
Release : 2003-02-28
Category : Business & Economics
ISBN : 0761971416
The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.
Author : Kevin Holmes
Publisher : IBFD
Page : 637 pages
File Size : 42,6 Mb
Release : 2001
Category : Finansteori
ISBN : 9789076078373
Présentation de l'éditeur : "A resource book primarily for policy makers and academic tax, accounting and economics researchers, who require an in-depth analysis of the concept of income and its development for tax purposes."
Author : Rob Bryer
Publisher : World Scientific
Page : 481 pages
File Size : 54,6 Mb
Release : 2023-07-07
Category : Business & Economics
ISBN : 9789811267086
Historians have not convincingly explained modern capitalism's two major economic crises, the Great Depression of the 1930s, and the Global Financial Crisis (GFC) of 2008-2009. Accounting for Crises offers a new explanation, why both began and were more severe in the USA ('America'), based on an accounting interpretation of Marx's theory of crises. It explains their origins in capitalists' control of accumulation, which reveals important overlooked roles for Irving Fisher's accounting theory. This theory, by allowing discretion in accounts, in the context of falling rates of profit, encouraged 'swindling', overstating reported profits, and understating their risk, which facilitated and aggravated both crises. Framed by Fisher's theory, during the 1920s American accounting theorists justified discretion, which Creating the 'Big Mess' (the companion volume) concluded it management used to conservatively smooth earnings. Accounting for Crises shows that Fisher's theory , also underlays the popular new theory of investment that justified valuing shares using reported earnings, which encouraged their manipulation and legitimized 'speculation'. This, it argues, underlays America's exceptional late-1920s stock market boom, the 1929 Great Crash, and the depth and length of its Great Depression. Prominently associated with the boom, Fisher became unpopular after the crash, his name disappearing from public debate. Nevertheless, the book concludes, his theory hindered economic recovery, weakened 1930s reforms, undermined accounting regulation from the late-1930s, and following his rehabilitation from the late-1950s, underlies the Financial Accounting Standards Board's conceptual framework, which by allowing off-balance-sheet accounting for securitization-SPEs, fostered the 2007 'credit crunch' that triggered the 2008-2009 Global Financial Crisis (GFC).
Author : Michael Chatfield,Richard Vangermeersch
Publisher : Routledge
Page : 1206 pages
File Size : 46,7 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134675524
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
Author : Richard P. Brief
Publisher : Routledge
Page : 319 pages
File Size : 49,6 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134606641
Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting
Author : Harry I. Wolk,James L. Dodd,John J. Rozycki
Publisher : SAGE Publications
Page : 673 pages
File Size : 53,7 Mb
Release : 2016-06-04
Category : Business & Economics
ISBN : 9781483375014
This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
