Contemporary Issues In Financial Reporting

Author : Paul Rosenfield
Publisher : Routledge
Page : 416 pages
File Size : 51,6 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 : Stuart McLeay,Angelo Riccaboni
Publisher : Springer Science & Business Media
Page : 225 pages
File Size : 49,8 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461545897

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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 : Elaine Conway,Darren Byrne
Publisher : Springer
Page : 203 pages
File Size : 48,9 Mb
Release : 2018-06-01
Category : Business & Economics
ISBN : 9783319911137

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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 : Michaela Rankin,Patricia Stanton,Kimberly Ferlauto,Susan McGowan,Matthew Tilling
Publisher : Unknown
Page : 0 pages
File Size : 49,5 Mb
Release : 2012
Category : Accounting
ISBN : 0730300269

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

Contemporary Issues in Accounting is written for upper level, advanced financial accounting subjects. The text explores advanced accounting concepts and policies by applying them to a range of contemporary accounting issues. The accounting topics discussed reflect the issues that are being considered in professional practice such as approaches to measurement, fair value accounting, the Conceptual Framework for financial reporting, corporate governance, environmental accounting and sustainability, earnings management and the financial indicators of corporate collapse. The practical orientation of the text makes it ideal for a capstone subject whereby students can use their accounting knowledge attained during their studies to discuss, analyse and critically evaluate a range of issues they are likely to deal with once they enter the profession.

Author : Arun Kumar Basu
Publisher : Pearson Education India
Page : 304 pages
File Size : 48,7 Mb
Release : 2013-08
Category : Accounting
ISBN : 8131754456

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Studies in Accounting and Finance by Arun Kumar Basu Pdf

Author : Noor Afza Amran
Publisher : UUM Press
Page : 198 pages
File Size : 48,6 Mb
Release : 2013-01-01
Category : Business & Economics
ISBN : 9789670474564

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Contemporary Issues in Financial Reporting, Auditing and Corporate Governance (UUM Press) by Noor Afza Amran Pdf

Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.

Author : Michaela Rankin,Kimberly Ferlauto,Susan McGowan,Patricia McGowan
Publisher : Wiley
Page : 376 pages
File Size : 42,5 Mb
Release : 2018-11-16
Category : Electronic
ISBN : 0730369013

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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 : Zulkarnain Bin Muhamad Sori, Sazali Bin Abdul Wahab, Mahmoud Al Homsi
Publisher : Penerbit UMK
Page : 187 pages
File Size : 53,9 Mb
Release : 2020-12-01
Category : Law
ISBN : 8210379456XXX

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CONTEMPORARY ISSUES IN FINANCIAL REPORTING OF ISLAMIC FINANCIAL INSTITUTIONS (Penerbit UMK) by Zulkarnain Bin Muhamad Sori, Sazali Bin Abdul Wahab, Mahmoud Al Homsi Pdf

This book presents contemporary issues in financial reporting of Islamic financial institutions. Two key areas are covered namely, accounting for Islamic financial transactions and shariah governance. The main motivation to publish this book is to share our understanding on the unique nature of Islamic finance industry and the approach to be taken in accounting and reporting of Islamic financial transactions. Also, the book illustrate the importance of shariah governance in ensuring end-to-end shariah compliance. This book is to provide a practical guidance to researchers, industry practitioners and the others stakeholders.

Author : Dhia D. AlHashim,James W. Robertson
Publisher : Bobbs-Merrill Company
Page : 304 pages
File Size : 45,7 Mb
Release : 1979
Category : Accounting
ISBN : UOM:35128000826857

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

Author : Simon Grima,Engin Boztepe
Publisher : Emerald Group Publishing
Page : 364 pages
File Size : 54,7 Mb
Release : 2021-01-18
Category : Business & Economics
ISBN : 9781839095085

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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 : Beta Yulianita Gitaharie,Arief Wibisono Lubis,Miranti Kartika Dewi
Publisher : Unknown
Page : 406 pages
File Size : 53,7 Mb
Release : 2020
Category : Accounting
ISBN : 1536168815

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Contemporary Issues in Finance, Accounting, and Consumers' Behavior: by Beta Yulianita Gitaharie,Arief Wibisono Lubis,Miranti Kartika Dewi Pdf

"We are pleased to offer you with the following book titled "Contemporary Issues in Finance, Accounting and Consumers' Behaviour: Lesson From Indonesia" written by prominent authors who are specialized in the area from the Faculty of Economics and Business, Universitas Indonesia, and other top-ranked universities in Indonesia. The book covers some most recent studies and updated issues in the following areas: 1. Corporate Finance, Governance and Social Responsibility: The articles in this chapter discuss recent issues related with corporate financial management in various contexts, including risk management, risk-taking behaviour, CSR as both an antecedent and a consequence, as well as recent issues in accounting like carbon emission disclosure. 2. Auditing and Accounting Education: This chapters contains articles that analyze how earning management practice could be minimized, how risk-based internal audit could affect credit process, how settlement of government losses is practiced in central government institution, IFRS convergence and discussions on what motivates students to become accounting educators. 3. Islamic Economics and Consumer Behavior: Some issues discussed by the articles in this chapter include Islamic microfinance and women's empowerment, intention to purchase various products and services (e.g. halal personal care products, commercial airline services, motorcycle, muslim fashions, etc.), zakat as a tax deducation and its influence on tax compliance and spirituality in the workplace. This book is strongly recommended to be used as a reference for researchers, students and also business practitioners not only in Indonesia, but also wider audiences that required deeper insights/thoughts in dynamic, changing and global emerging market (i.e. in Indonesia)"--

Author : Margaret Drever,Patricia Stanton,Susan McGowan
Publisher : John Wiley & Sons
Page : 0 pages
File Size : 51,6 Mb
Release : 2007
Category : Accounting
ISBN : 0470807660

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Contemporary Issues in Accounting by Margaret Drever,Patricia Stanton,Susan McGowan Pdf

Contemporary Issues in Accounting is a new textbook, which offers a more applied introduction to a range of contemporary issues facing the accounting profession. The text presents a basic overview of the conceptual framework that governs the profession, before examining a series of contemporary accounting issues. The text is written for third-year undergraduate financial accounting subjects that seek to offer students a practical overview of financial accounting and the various contemporary issues facing the profession. Students will benefit from the 'plain English' writing style, the broad issues-based approach with applications to business and the diversity of the accounting issues covered.

Author : Simon Grima,Engin Boztepe,Peter J. Baldacchino
Publisher : Emerald Group Publishing
Page : 487 pages
File Size : 55,7 Mb
Release : 2020-02-10
Category : Business & Economics
ISBN : 9781838676353

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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 : Stewart Jones,Janek Ratnatunga
Publisher : Emerald Group Publishing
Page : 296 pages
File Size : 54,8 Mb
Release : 2012-06-15
Category : Business & Economics
ISBN : 9781780520209

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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,Frank Bezzina,Inna Romanova,Ramona Rupeika-Apoga
Publisher : Emerald Group Publishing
Page : 216 pages
File Size : 41,9 Mb
Release : 2016-11-09
Category : Business & Economics
ISBN : 9781786359063

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Contemporary Issues in Finance by Simon Grima,Frank Bezzina,Inna Romanova,Ramona Rupeika-Apoga Pdf

Including studies on different topical issues in finance by the participants of the 8th international scientific conference “New Challenges of Economic and Business Development – 2016” this new work contains research from various European countries, specifically Germany, Italy, Latvia, Malta, and Poland.