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Author : M. J. R. Gaffikin
Publisher : Unknown
Page : 360 pages
File Size : 47,8 Mb
Release : 1984
Category : Accounting
ISBN : NWU:35556019113448
Author : Michael Chatfield
Publisher : Unknown
Page : 436 pages
File Size : 50,6 Mb
Release : 1968
Category : Accounting
ISBN : STANFORD:20501194987
Author : Thomas G. Evans
Publisher : South Western Educational Publishing
Page : 392 pages
File Size : 46,7 Mb
Release : 2003
Category : Accounting
ISBN : CORNELL:31924089590727
This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.
Author : Eldon S. Hendriksen,Bruce P. Budge
Publisher : Unknown
Page : 384 pages
File Size : 52,6 Mb
Release : 1974
Category : Accounting
ISBN : UCAL:B4911539
Author : Louis Goldberg
Publisher : Routledge
Page : 570 pages
File Size : 42,9 Mb
Release : 2001-07-12
Category : Business & Economics
ISBN : 9781134510191
This book explores the role of accountants in business and society. The final work of Louis Goldberg, Professor Emeritus at the University of Melbourne, it aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion of accounting. The sixteen chapters assess exactly wh
Author : John W. Buckley
Publisher : Unknown
Page : 192 pages
File Size : 40,8 Mb
Release : 1969
Category : Accounting
ISBN : UCAL:$B78473
Author : Adolf Alexander Fitzgerald
Publisher : Unknown
Page : 346 pages
File Size : 52,9 Mb
Release : 1978
Category : Business & Economics
ISBN : NWU:35556005425343
Author : Paul Rosenfield
Publisher : Routledge
Page : 662 pages
File Size : 48,6 Mb
Release : 2006-04-18
Category : Business & Economics
ISBN : 9781135990091
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 : Basil S. Yamey
Publisher : Unknown
Page : 262 pages
File Size : 40,8 Mb
Release : 1947
Category : Accounting
ISBN : 0405109334
Author : Maurice Moonitz
Publisher : Unknown
Page : 366 pages
File Size : 42,7 Mb
Release : 1978
Category : Business & Economics
ISBN : PSU:000003712351
Author : Gary John Previts
Publisher : Unknown
Page : 254 pages
File Size : 41,7 Mb
Release : 1978
Category : Accounting
ISBN : PSU:000004340294
Author : Frank Clarke,Graeme William Dean,Martin E Persson
Publisher : Routledge
Page : 276 pages
File Size : 54,8 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 : Michael Gaffikin,Michael Aitken
Publisher : Routledge
Page : 359 pages
File Size : 55,8 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134707232
This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.
Author : William Morse Cole,Anne Elizabeth Geddes
Publisher : Ayer Company Pub
Page : 434 pages
File Size : 54,8 Mb
Release : 1978-01-01
Category : Business & Economics
ISBN : 040510894X
Author : Norman B. Macintosh,Trevor Hopper
Publisher : Elsevier
Page : 416 pages
File Size : 44,8 Mb
Release : 2005-09-30
Category : Business & Economics
ISBN : 0080545041
This book contains 35 carefully selected and abridged versions of scholarly financial and managerial research articles by world-class researchers ranging across a wide spectrum of the social, political and philosophical sides of financial and managerial accounting information and practices to focus on accounting's wider role and impact on organizations and society at large. While each article was substantially culled in order to highlight its central findings and its unique approach, care was exercised to maintain the integrity of the authors' work. The result is a collection of readily accessible research including: classics and seminal articles, a selection of more contemporary articles, and recent articles that go beyond the conventional. Thus, the book pushes the boundaries beyond that of conventional accounting thought and research. This anthology will be of interest especially to graduate students since it provides a broad sampling of influential research studies presented in a highly accessible format. It should also be of vital interest to sophisticated practitioners who are concerned about the current state of the accounting world in the wake of the recent cascade of so-called "accounting scandals". The hope also is to help bridge the gap between the practitioners' and the scholarly researchers' Worlds.