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Author : Joseph Jerome Klein
Publisher : Unknown
Page : 0 pages
File Size : 53,7 Mb
Release : 1915
Category : Accounting
ISBN : OCLC:502824923
Author : Joseph Jerome Klein
Publisher : Hardpress Publishing
Page : 450 pages
File Size : 42,5 Mb
Release : 2012-08-01
Category : Electronic
ISBN : 1290625573
Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.
Author : Joseph Jerome Klein
Publisher : Nabu Press
Page : 436 pages
File Size : 55,6 Mb
Release : 2014-02
Category : Electronic
ISBN : 1295592886
This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book.
Author : Harry I. Wolk,James L. Dodd,John J. Rozycki
Publisher : SAGE
Page : 697 pages
File Size : 52,8 Mb
Release : 2008
Category : Business & Economics
ISBN : 9781412953450
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Author : Syeliya Md Zaini,Aza Azlina Md Kassim,Fathiyyah Abu Bakar,Dalilah Abd Aziz,Mohd Adha Ibrahim,Noor Asrafez Jailuddin,Mohamad Hafiz Rosli,Fariza Hanim Rusly,Yurita Yakimin Abdul Talib
Publisher : UUM Press
Page : 337 pages
File Size : 55,5 Mb
Release : 2021-03-01
Category : Business & Economics
ISBN : 9789672486671
The main objective of this book is to facilitate the students to understand the underlying regulatory process of financial accounting reporting, companies’ manager behaviour when preparing their financial reports, corporate governance and theories applicable to accounting practice explaining the circumstances given in the current phenomenon. The content of this book provides a useful insight to it readers about the development of accounting system in Malaysia, the conceptual framework that underpinned accounting practice particularly the regulatory and professional bodies, the general theories underlying the current practice of accounting reporting, standards and practice, and contemporary issues in financial accounting reporting such as measurements, sustainability reporting and digitisation reporting.
Author : Andrew Higson
Publisher : SAGE
Page : 244 pages
File Size : 50,8 Mb
Release : 2003-02-28
Category : Business & Economics
ISBN : 0761971416
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 : Harry I. Wolk,James L. Dodd,John J. Rozycki
Publisher : SAGE
Page : 809 pages
File Size : 51,9 Mb
Release : 2012-08-20
Category : Business & Economics
ISBN : 9781412991698
An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.
Author : Charles Forest Rittenhouse
Publisher : Franklin Classics Trade Press
Page : 62 pages
File Size : 51,8 Mb
Release : 2018-10-17
Category : Electronic
ISBN : 0343620731
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author : M. W. E. Glautier,Brian Underdown
Publisher : Unknown
Page : 770 pages
File Size : 40,8 Mb
Release : 1976
Category : Accounting
ISBN : UOM:39076005296814
Author : Jayne Godfrey,Allan Hodgson,Jane Hamilton,Ann Tarca,Scott Holmes
Publisher : Unknown
Page : 524 pages
File Size : 42,9 Mb
Release : 2010
Category : Accounting
ISBN : 0470818158
Accounting Theory 7e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with ongoing developments the IASB Framework and reporting and disclosure requirements as a consequence of international harmonisation of accounting standards. The strength of this textbook has always been the balanced approach taken to explain and discuss alternative theories. The new edition continues with this tradition and seeks to make a clearer connection for students, studying accounting theory, that accounting theory is important and relevant. The Framework of the International Financial Reporting Standards (IFRS) has required significant consolidation and rewriting of chapters. More than ever, the focus of this new edition is to provide students with an understanding of the Framework and how accounting information can be interpreted, disclosed and reported in practice. The new edition continues to present the latest research and developments in accounting theory whilst maintaining an objective perspective.
Author : Brian A Rutherford
Publisher : SAGE
Page : 193 pages
File Size : 55,8 Mb
Release : 2000-09-30
Category : Business & Economics
ISBN : 9781446264539
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 : Harry I. Wolk,Jere R. Francis,Michael G. Tearney
Publisher : PWS Publishing Company
Page : 632 pages
File Size : 41,6 Mb
Release : 1989
Category : Business & Economics
ISBN : NWU:35556018881789
Deals with the elements of accounting theory in the first part and then relates the elements to significant problems areas in accounting in the second part.
Author : Richard G. Schroeder,Myrtle W. Clark,Jack M. Cathey
Publisher : John Wiley & Sons
Page : 674 pages
File Size : 40,6 Mb
Release : 2019-10-01
Category : Business & Economics
ISBN : 9781119577775
Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.
Author : Henderson,Scott Henderson
Publisher : Longman Publishing Group
Page : 396 pages
File Size : 43,9 Mb
Release : 1992
Category : Accounting
ISBN : UCSD:31822007994957
This second edition of a book first published in 1983 features three new chapters on the conceptual framework of financial reporting currently being developed in Australia. Other chapters have been rewritten or updated. Includes subject and author indexes.
Author : Jayne Godfrey,Allan Hodgson,Scott Holmes
Publisher : Wiley
Page : 0 pages
File Size : 47,6 Mb
Release : 2003-07-25
Category : Business & Economics
ISBN : 0470802375
Accounting Theory 5th edition is the new edition of the market leading theory textbook. The 5th edition has been updated to enhance student understanding of the role of accounting theory and the application of accounting theory in the professional environment. Increasingly, students have failed to appreciate the relevance of studying accounting theory due to the esoteric nature of the discipline and its lack of any obvious correlation to a discrete accounting process. The new edition addresses this issue and makes the link to industry more clear through chapter vignettes and case studies. The new edition goes further to align the study of accounting theory to the professional environment domestically and internationally. To achieve this, the new edition includes a "International View" vignette in each chapter to profile the international response or thinking on relevant issues, ?Theory in Action? boxes illustrate the chapter material by way of presenting professional examples to build understanding and end of chapter case studies have develop and apply student understanding of the material. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective.