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Author : William Andrew Paton,Ananias Charles Littleton
Publisher : Unknown
Page : 156 pages
File Size : 46,7 Mb
Release : 1960
Category : Corporations
ISBN : OCLC:253810222
Author : William Andrew Paton,Ananias Charles Littleton
Publisher : Unknown
Page : 182 pages
File Size : 41,7 Mb
Release : 1957
Category : Accounting
ISBN : UCR:31210008725440
Author : T. P. Ghosh
Publisher : Unknown
Page : 1532 pages
File Size : 54,8 Mb
Release : 2011
Category : Accounting
ISBN : 8171949568
Author : Roger Hussey
Publisher : World Scientific
Page : 392 pages
File Size : 41,8 Mb
Release : 2010
Category : Business & Economics
ISBN : 9789814280235
This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Accounting and Reporting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework.The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board.While a major part of the book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.A complimentary copy of the Instructor's Manual and the PowerPoint presentations of the text materials are available for all instructors who adopt this book as a course text. Please send your request to [email protected].
Author : Frederick D. S. Choi,Gerhard G. Mueller
Publisher : Prentice Hall
Page : 392 pages
File Size : 46,9 Mb
Release : 1978
Category : International business enterprises
ISBN : UCSC:32106000974656
Author : Brian A Rutherford
Publisher : SAGE
Page : 196 pages
File Size : 47,7 Mb
Release : 2000
Category : Business & Economics
ISBN : 0761966072
This book explains the content of the Accounting `Standards Board's new Statement of Principles for Financial Reporting' in an accessible language, specifically for the student of accounting and finance.
Author : R.L. Gupta,M. Radhaswamy
Publisher : Sultan Chand & Sons
Page : 28 pages
File Size : 55,9 Mb
Release : 2021-07-19
Category : Business & Economics
ISBN : 9789351611790
The 14th Revised Edition of the book "Corporate Accounting" includes the provision of the Companies Act, 2013, SEBI rules and regulations and Accounting Standards, wherever applicable. The whole book has been updated and corrections made wherever required. Theory and accounting treatment has been revised as per Accounting Standards – 4 (Revised) and Companies (Amendment) Act, 2019. Each aspect of a chapter has been discussed in detail in order to meet the requirements of the syllabus prescribed by different universities and professional institutes. Salient Features of the Book The following features are worth nothing in the present text: • The illustrations and assignment material has been made to conform to the requirements of Schedule III of the Companies Act, 2013. The relevant problems/ solutions has also been revised. • The revised revision of Paragraph 14 of Accounting Standards — 4 concerning Financial Statements regarding Proposed final dividend has been incorporated at relevant pages and the illustrations amended accordingly. • The relevant provisions of Ind AS — 7: Statements of Cash Flows dealing with Bank Overdraft and Proposed Dividend have also been taken care of in this book. • In the chapter of Redemption of Debentures, the treatment of interest on Debenture Redemption Funds Investments or Profit (or Loss) on the sale of DRFI have been also summerised in the chapter. • All chapters have been revised and udapted. Problem of each chapter have been suitably graded and edited to include questions of topical interest. We are confident that the book in its revised form will be more useful for B.Com (Pass and Hons.), M.Com, M.B.A., C.A., I.P.C.E, C.A.(Final), I.C.M.A. (Stage II) and Company Secretaries (Executive Programme) Examinations.
Author : T. P. Ghosh
Publisher : Unknown
Page : 1462 pages
File Size : 53,7 Mb
Release : 2007-09-01
Category : Electronic
ISBN : 8174969691
Eighth Edition of this practical commentary covers discussion on convergence, updated Indian Accounting Standards, Accounting Standards Interpretations, International Accounting Standards and International Financial Reporting Standards, US GAAP and Developments in Financial Risk Management.Highlights of New Topics covered in the Eighth Edition:VOLUME I * Global Convergence of Financial Reporting * Advances in Group Accounts * Elaborate discussion on Joint Ventures * Employee Benefits * Interim Financial Reporting * Segment Reporting vis-a-vis IFRS 8 * Comparative Disclosure Requirements VOLUME II * Detailed discussion on International Accounting Standards/Internal Financial Reporting Standards * US GAAP * Corporate Governance * SOX Requirements * Issues in Financial Risk Management and Risk Disclosures.
Author : W. C. F. Hartley
Publisher : Elsevier
Page : 236 pages
File Size : 44,7 Mb
Release : 2014-05-19
Category : Business & Economics
ISBN : 9781483136646
An Introduction to Business Accounting for Managers, Third Edition reviews developments in the business accounting arena, including the crystallization of accounting thought on how to deal with escalating rates of inflation, culminating in the proposals for Current Cost Accounting; the acute cash crisis, itself an offshoot of inflation, faced by many companies in the mid-1970s leading to a greater need for awareness and control of cash flow; the specter of several major company collapses and scandals leading to a growing demand for accounting standards; and the growing use of value added within accounting and reporting systems. This book is comprised of 17 chapters and begins with a discussion on the use and abuse of accounting, with emphasis on financial accounting and cost accounting, management's use of accounting, and the reliability of accounting service. The reader is then introduced to the principles of bookkeeping, marginal costing, and corporate taxation; accounting concepts and accounting standards; preparation of balance sheet and ascertainment of a company's profit or loss and financial position; and annual accounts of a limited company. A comparison of profit and cash flow is also presented, and the use of accounting as an aid to management planning and control is explained. This monograph will be a valuable resource for accountants and business and financial managers.
Author : Karthik Ramanna
Publisher : University of Chicago Press
Page : 300 pages
File Size : 46,8 Mb
Release : 2015-11-09
Category : Business & Economics
ISBN : 9780226210889
Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These changes have been driven by the private agendas of certain corporate special interests, aided selectively—and sometimes unwittingly—by arguments from business academia With Political Standards, Karthik Ramanna develops the notion of “thin political markets” to describe a key problem facing technical rule-making in corporate accounting and beyond. When standard-setting boards attempt to regulate the accounting practices of corporations, they must draw on a small pool of qualified experts—but those experts almost always have strong commercial interests in the outcome. Meanwhile, standard setting rarely enjoys much attention from the general public. This absence of accountability, Ramanna argues, allows corporate managers to game the system. In the profit-maximization framework of modern capitalism, the only practicable solution is to reframe managerial norms when participating in thin political markets. Political Standards will be an essential resource for understanding how the rules of the game are set, whom they inevitably favor, and how the process can be changed for a better capitalism.
Author : Abraham J. Briloff
Publisher : HarperCollins Publishers
Page : 312 pages
File Size : 48,5 Mb
Release : 1981
Category : Accounting
ISBN : UCAL:B4402077
Author : Pauline Weetman
Publisher : Pearson Education
Page : 790 pages
File Size : 41,7 Mb
Release : 2006
Category : Business & Economics
ISBN : 0273703692
Provides students with an introduction to financial and management accounting. This text is suitable for first-level undergraduates on business studies degrees taking introductory financial accounting and management accounting classes.
Author : Clyde P. Stickney,Roman L. Weil
Publisher : Houghton Mifflin
Page : 1070 pages
File Size : 50,6 Mb
Release : 1997
Category : Business & Economics
ISBN : STANFORD:36105062292243
With its widely popular conceptual approach, this classic textbook has been revised in full color and will continue to be the leader in its field. The text incorporates many real-world examples and financial statements as well as integrating international topics throughout the text. Ideal for the graduate level, the text's authoritative user-orientation teaches students to interpret and understand financial information in a changing business environment. May also be used in undergraduate programs.
Author : Dr. S. K. Singh
Publisher : SBPD Publications
Page : 912 pages
File Size : 47,8 Mb
Release : 2021-06-26
Category : Business & Economics
ISBN : 8210379456XXX
An excellent book for commerce students appearing in competitive, professional and other examinations. 1.Accounting : An Introduction, 2. Accounting Principles : Basic Concepts and Conventions , 3 .Financial Accounting Standards, 1. Issue, Forfeiture and Reissue of Shares, 2. Concept and Process of Book-Building, 3. Issue of Rights, Bonus Shares and Buy Back of Shares , 4. Issue and Redemption of Preference Shares, 5. Issue of Debentures, 6. Redemption of Debentures, 7. Final Accounts of Companies, 8. Disposal of Profits (As Per New A.S.-4), 9. Valuation of Goodwill, 10. Valuation of Shares, 11. Accounting for Amalgamation of Companies as per A.S.-14 (ICAI), 12. Internal Reconstruction, 13. Consolidated Balance Sheet of Holding Companies/Parent Companies (With A.S. 21), 14. Liquidation of Company (Voluntary Liquidation Only), 15. Voyage Accounts, 16. Investment Accounts, 17. Underwriting of Shares, Double Account System Accounts of Banking Companies Objective Type Questions.
Author : Lorenzo Riccardi
Publisher : Springer
Page : 337 pages
File Size : 53,6 Mb
Release : 2015-11-09
Category : Business & Economics
ISBN : 9789811000065
This book provides an exhaustive overview of China’s accounting standards and makes a clear comparison between Chinese and international accounting systems. It offers an essential guide to dealing with new accounting standards for business enterprises in China. The guide provides valuable support to accountants and professionals when comparing the new standards adopted in China with the corresponding principles under IAS/IFRS and appraising potential outcomes. The comparative approach together with comments and easy-to-use numerical examples allow readers to quickly grasp these accounting systems.
