Contemporary Issues In Accounting Regulation

Author : Stuart McLeay,Angelo Riccaboni
Publisher : Springer Science & Business Media
Page : 225 pages
File Size : 52,6 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461545897

Get Book

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 : Paul Rosenfield
Publisher : Routledge
Page : 662 pages
File Size : 47,8 Mb
Release : 2006-04-18
Category : Business & Economics
ISBN : 9781135990091

Get Book

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 : Elaine Conway,Darren Byrne
Publisher : Springer
Page : 203 pages
File Size : 47,7 Mb
Release : 2018-06-01
Category : Business & Economics
ISBN : 9783319911137

Get Book

Contemporary Issues in Accounting by Elaine Conway,Darren Byrne Pdf

The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.

Author : Dhia D. AlHashim,James W. Robertson
Publisher : Bobbs-Merrill Company
Page : 304 pages
File Size : 53,8 Mb
Release : 1979
Category : Business & Economics
ISBN : UOM:35128000826857

Get Book

Contemporary Issues in Accounting by Dhia D. AlHashim,James W. Robertson Pdf

Author : Arun Kumar Basu
Publisher : Pearson Education India
Page : 304 pages
File Size : 42,6 Mb
Release : 2013-08
Category : Accounting
ISBN : 8131754456

Get Book

Studies in Accounting and Finance by Arun Kumar Basu Pdf

Author : Simon Grima,Engin Boztepe
Publisher : Emerald Group Publishing
Page : 364 pages
File Size : 45,8 Mb
Release : 2021-01-18
Category : Business & Economics
ISBN : 9781839095085

Get Book

Contemporary Issues in Public Sector Accounting and Auditing by Simon Grima,Engin Boztepe Pdf

Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.

Author : Thomas G. Evans
Publisher : South Western Educational Publishing
Page : 392 pages
File Size : 49,7 Mb
Release : 2003
Category : Accounting
ISBN : CORNELL:31924089590727

Get Book

Accounting Theory by Thomas G. Evans Pdf

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 : Michaela Rankin,Kimberly Ferlauto,Susan McGowan,Patricia McGowan
Publisher : Wiley
Page : 376 pages
File Size : 40,9 Mb
Release : 2018-11-16
Category : Electronic
ISBN : 0730369013

Get Book

Contemporary Issues in Accounting by Michaela Rankin,Kimberly Ferlauto,Susan McGowan,Patricia McGowan Pdf

Contemporary Issues in Accounting 2nd Edition is suited to a wide range of courses, particularly relevant to advanced financial accounting subjects at both an undergraduate and postgraduate level. It considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives, including appropriate theories and research findings. The 2nd edition examines the regulatory setting within which accounting operates from the context of the process of standard setting and the Conceptual Framework. Within this framework one of the most controversial areas of accounting - measurement - is examined in detail. Alternative measurement choices are considered, with intangibles and sustainability reporting being examined in more detail as they are areas with unique measurement challenges. With the increasing use of fair value measurement, we present a comprehensive analysis of this measurement basis, including its application in specific contexts.

Author : Stewart Jones,Janek Ratnatunga
Publisher : Emerald Group Publishing
Page : 296 pages
File Size : 44,9 Mb
Release : 2012-06-15
Category : Business & Economics
ISBN : 9781780520209

Get Book

Contemporary Issues in Sustainability Accounting, Assurance and Reporting by Stewart Jones,Janek Ratnatunga Pdf

This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.

Author : Simon Grima,Engin Boztepe,Peter J. Baldacchino
Publisher : Emerald Group Publishing
Page : 487 pages
File Size : 51,7 Mb
Release : 2020-02-10
Category : Business & Economics
ISBN : 9781838676353

Get Book

Contemporary Issues in Audit Management and Forensic Accounting by Simon Grima,Engin Boztepe,Peter J. Baldacchino Pdf

In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.

Author : Taufiq Choudhry,Jacek Mizerka
Publisher : Springer
Page : 154 pages
File Size : 52,7 Mb
Release : 2018-03-28
Category : Business & Economics
ISBN : 9783319728629

Get Book

Contemporary Trends in Accounting, Finance and Financial Institutions by Taufiq Choudhry,Jacek Mizerka Pdf

This book gathers the proceedings of the ICAFFI International Conference on Accounting, Finance and Financial Institutions. The main topics addressed include: corporate finance, financial markets and asset pricing, empirical finance, taxation, financial risk management, international finance, financial econometrics, financial reporting and accounting standards, managerial accounting, measuring financial performance, accounting information systems, and current issues in accounting and finance in emerging and other markets. Presenting both cutting-edge research and a broad set of methods, and combining practical and theoretical perspectives, the book offers a valuable resource for researchers, practitioners and regulators alike.

Author : Kin Cheung Liu,Wei Guo Zhang
Publisher : Prentice Hall PTR
Page : 204 pages
File Size : 44,6 Mb
Release : 1996
Category : Accounting
ISBN : UCSD:31822024013906

Get Book

Contemporary Accounting Issues in China by Kin Cheung Liu,Wei Guo Zhang Pdf

Since the economic reform in China in the late 1970s, considerable changes have been made in the field of accounting and related areas. There are indications that the pace of changes has quickened in the last couple of years. However, no detailed analytical account has been made so far on particular issues and the problems involved. This book gives an indepth analysis of the major issues arising in the area of accounting in China with particular emphasis on financial reporting and managerial evaluation.

Author : Rankin
Publisher : Unknown
Page : 128 pages
File Size : 49,8 Mb
Release : 2017-10-03
Category : Electronic
ISBN : 0730350665

Get Book

Contemporary Issues in Accounting 2E Print on Demand (Black and White) by Rankin Pdf

Author : Basu and Saha
Publisher : Pearson Education India
Page : 300 pages
File Size : 40,5 Mb
Release : 2010
Category : Accounting
ISBN : 9789332501089

Get Book

Studies in Accounting and Finance: Contemporary Issues and Debates by Basu and Saha Pdf

Studies in Accounting and Finance: Contemporary Issues and Debates, useful for business executives, accounting and finance practitioners, researchers, and students discusses contemporary issues in accounting and finance. Topics discussed include globalization of accounting standards, accounting for financial instruments, fair value accounting, accounting for intangibles, corporate governance and accounting, accounting for social and environmental costs, accounting for employee stock option plans, obstacles to the development of high-quality accounting standards, small company reporting, accounting ethics, technology reporting, and global economic meltdown.

Author : Michaela Rankin,Kimberly Ferlauto,Susan McGowan,Patricia Stanton
Publisher : Unknown
Page : 128 pages
File Size : 45,8 Mb
Release : 2022-09-16
Category : Electronic
ISBN : 0730397823

Get Book

Contemporary Issues in Accounting, 3rd Edition by Michaela Rankin,Kimberly Ferlauto,Susan McGowan,Patricia Stanton Pdf

Contemporary Issues in Accounting, 3rd Edition is the perfect text for students studying advanced financial accounting subjects at both an undergraduate and postgraduate level. This is the most up-to-date Australian textbook on the market and considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives, including appropriate theories and research findings. This edition has been updated to reflect the current challenges of the industry, with expanded coverage on ethics and sustainability. It takes into account the 2019 changes to the Conceptual Framework and the standards have been updated to include a focus on global standard setting (IFRS/FASB). The new edition will include a brand new chapter on technology, covering issues such as digital technology and disruption, the range of technologies available for accountants, the impact of digital technology, the impact of AI and big data, and the ethics and governance issues associated with digital technology in accounting.