An Introduction To Modern Financial Reporting Theory

Author : Brian A Rutherford
Publisher : SAGE
Page : 193 pages
File Size : 53,6 Mb
Release : 2000-09-30
Category : Business & Economics
ISBN : 9781446264539

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An Introduction to Modern Financial Reporting Theory by Brian A Rutherford Pdf

The adoption by the Accounting Standards Board of its Statement of Principles for Financial Reporting in December 1999 means that we now have an authoritative conceptual framework which should govern the production of British financial statements. Yet while the text of the Statement is directed at members of the accounting profession, students of accounting will need to understand the framework and its repercussions. An Introduction to Modern Financial Reporting Theory explains the content of the Statement in an accessible language, specifically for the student of accounting and finance. This text will be of direct and practical interest to students who need to understand the contents of the new framework, which helps to explain: why and how financial reporting is carried out; why financial statements are prepared in the way that they are; why accounting standards specify one method rather than another; how the methods specified by accounting standards relate to each other; how practice has developed and will continue to develop. Brian Rutherford emphasizes and enlarges on the key features of the framework, provides many more examples, shows how the framework applies in practice and also offers some criticisms of its content. The book clarifies to students why various methods and practices in accounting have evolved, while illustrating how they relate to each other and to the underlying function of financial reporting. This text will be essential reading on university and professional courses in advanced financial accounting, particularly courses on Accounting Theory and Financial Reporting. Brian Rutherford is Professor of Accounting at Canterbury Business School, University Kent at Canterbury.

Author : Brian A Rutherford
Publisher : SAGE
Page : 196 pages
File Size : 47,9 Mb
Release : 2000
Category : Business & Economics
ISBN : 0761966072

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An Introduction to Modern Financial Reporting Theory by Brian A Rutherford Pdf

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 : Andrew Higson
Publisher : SAGE
Page : 246 pages
File Size : 42,7 Mb
Release : 2003-02-28
Category : Business & Economics
ISBN : 0761971416

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Corporate Financial Reporting by Andrew Higson Pdf

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 : Lawrence David Brown
Publisher : Business Publications, Incorporated
Page : 474 pages
File Size : 51,9 Mb
Release : 1987
Category : Business & Economics
ISBN : 025603723X

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The Modern Theory of Financial Reporting by Lawrence David Brown Pdf

Author : B.A. Rutherford
Publisher : Routledge
Page : 576 pages
File Size : 51,9 Mb
Release : 2007-05-07
Category : Business & Economics
ISBN : 9781134160549

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Financial Reporting in the UK by B.A. Rutherford Pdf

Written by a well-known author, this book makes a major contribution to the history of financial reporting, exploring the current and international aspects of standard setting. Compiled through consultation of a considerable amount of relevant literature and interviews with a large number of key players of the ASC, it analyzes the big ‘set battles’ between standard setters and preparers of financial statements, over topics such as price change accounting, goodwill, and leasing and foreign currency translation, the stand-offs which delayed development in specific areas and the smaller skirmishes which impeded the work of improving financial reporting. It covers a range of topics, including: the formulation of standards on specific topics the evolution of the institutional machinery of standard-setting the politics of standard-setting the theory of accounting standardization the emergence of a conceptual framework for financial reporting. A fine account of the period following the 1960s, charting the history of the Accounting Standards Committee, this book is an essential resource for business and finance students.

Author : Paul Rosenfield
Publisher : Routledge
Page : 662 pages
File Size : 44,5 Mb
Release : 2006-04-18
Category : Business & Economics
ISBN : 9781135990091

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Contemporary Issues in Financial Reporting by Paul Rosenfield Pdf

With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.

Author : C. Richard Baker,Martin E. Persson
Publisher : Emerald Group Publishing
Page : 228 pages
File Size : 44,9 Mb
Release : 2021-11-15
Category : Business & Economics
ISBN : 9781801178044

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Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory by C. Richard Baker,Martin E. Persson Pdf

Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.

Author : Peter Lorson,Susana Jorge,Ellen Haustein
Publisher : Imprensa da Universidade de Coimbra / Coimbra University Press
Page : 600 pages
File Size : 40,6 Mb
Release : 2024-07-01
Category : Business & Economics
ISBN : 9789892624648

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European Public Sector Accounting by Peter Lorson,Susana Jorge,Ellen Haustein Pdf

Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.uni-rostock.de/weiterbildung/offene-uni-rostock/onlinekurse/european-public-sector-accounting/.

Author : Giovanna Dabbicco,Marco Bisogno,Josette Caruana,Johan Christiaens
Publisher : Springer Nature
Page : 298 pages
File Size : 45,5 Mb
Release : 2022-09-06
Category : Political Science
ISBN : 9783031047459

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Public Sector Accounting, Financial Accountability and Viability in Times of Crisis by Giovanna Dabbicco,Marco Bisogno,Josette Caruana,Johan Christiaens Pdf

This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations.

Author : Donald R. Chambers,Nelson J. Lacey
Publisher : Addison Wesley Publishing Company
Page : 648 pages
File Size : 45,6 Mb
Release : 1999
Category : Business & Economics
ISBN : UOM:49015002554260

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Modern Corporate Finance by Donald R. Chambers,Nelson J. Lacey Pdf

"The second edition of Modern Corporate Finance: Theory and Practice combines a forward-looking vision of corporate finance with the tried and true practices of the past. This text emphasizes the modernist movement in finance, which is based on systematic methodology with an emphasis on deductive reasoning and empirical validation. The modernist movement produces a market-value-based approach to finance that emphasizes shareholder wealth maximization, options, and agency relationships. This movement has expanded without question, the frontiers of knowledge in finance. Until Modern Corporate Finance: Theory and Practice, instructors have lacked a framework from which to teach these concepts at the introductory level."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved

Author : Paul Taylor
Publisher : SAGE
Page : 385 pages
File Size : 47,6 Mb
Release : 1996-05-25
Category : Business & Economics
ISBN : 9781849207096

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Consolidated Financial Reporting by Paul Taylor Pdf

Consolidated Financial Reporting introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework which shows why they work and what the figures mean. Controversial issues are grounded within modern accounting theory and practice. All core areas and relevant standards are covered including: acquisition and merger accounting; fair values at acquisition; goodwill; consolidated cash flow statements; reporting consolidated financial performance; foreign currency translation; segmental reporting; off-balance sheet financing; and related party transactions. The book is designed so that readers with particular interests - for example in technical matters or concepts and standards - can easily find their way through clearly marked sections. Discussion and calculation reinforce each other - calculations illustrate controversies, and controversies and concepts illustrate techniques. Examples are carefully graduated and care is taken not to obscure principles with unnecessarily complex calculations. Materials are set into an international context. The book is both rigorous and accessible. It is an extensive revision of and successor to the author′s 1987 title Consolidated Financial Statements. Because of recent theoretical and institutional developments, an enormous amount of new material has been added and new teaching approaches to many areas included. There are many more worked examples and exercises as well as approachable discussions of ′state-of-the-art′ advanced topics. The solutions notes for each case are avilable on a disk for instructors who recommend the book for course use.

Author : Eugene E. Comiskey,Charles W. Mulford
Publisher : John Wiley & Sons
Page : 0 pages
File Size : 53,7 Mb
Release : 2000-07-20
Category : Business & Economics
ISBN : 0471354252

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Guide to Financial Reporting and Analysis by Eugene E. Comiskey,Charles W. Mulford Pdf

Navigate A Sea of Financial Complexity Due to the intricacies of contemporary business transactions, the numerous standards issued by the Financial Accounting Standards Board (FASB), and the vast variety of accounting and disclosure practices with their ever-changing terminology employed by reporting companies, financial statements and related disclosures have become very complex. This complexity can impede the work performed and the decisions reached by all users of financial statements-especially equity and credit analysts. Guide to Financial Reporting and Analysis is designed to remedy this situation by offering practical, user-friendly guidance. Through the use of contemporary financial statement examples, extant generally accepted accounting principles are explained and their application is demonstrated. Here are indispensable resources, including: * Comprehensive, point-by-point summaries and glossaries provided with each chapter * Hundreds of examples of contemporary financial disclosures taken from actual, highly recognizable companies * Thorough information on how reporting and disclosure rules impact reporting practices-and the implications these practices have for analysis * Goes beyond anecdotes and integrates throughout relevant findings from the financial reporting and analysis research literature . . . and much more, to help working professionals gain clarity and begin making better-informed decisions today by taking advantage of the rich treatment offered in this timely, much-needed guide.

Author : Laura Girella
Publisher : Routledge
Page : 123 pages
File Size : 42,6 Mb
Release : 2018-03-16
Category : Business & Economics
ISBN : 9780429996610

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The Boundaries in Financial and Non-Financial Reporting by Laura Girella Pdf

Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly "valued" (or not) in its business model. This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting. Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.

Author : S. David Young,Jacob Cohen,Daniel A. Bens
Publisher : John Wiley & Sons
Page : 368 pages
File Size : 48,9 Mb
Release : 2018-11-28
Category : Business & Economics
ISBN : 9781119494577

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Corporate Financial Reporting and Analysis by S. David Young,Jacob Cohen,Daniel A. Bens Pdf

Corporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance. Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage of revenue recognition, inventory accounting, receivables, long-term assets, M&A, income taxes, and other principle topics, this book provides both education and ongoing reference for MBA students.

Author : D A V I D ALEXANDER
Publisher : Springer
Page : 474 pages
File Size : 49,8 Mb
Release : 2013-12-01
Category : Business & Economics
ISBN : 9781489971180

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Financial Reporting by D A V I D ALEXANDER Pdf