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Author : Paul Gee
Publisher : Unknown
Page : 696 pages
File Size : 44,8 Mb
Release : 2004
Category : Accounting
ISBN : OCLC:1302241046
Author : David A. Guenther
Publisher : Irwin/McGraw-Hill
Page : 0 pages
File Size : 46,8 Mb
Release : 2004
Category : Business & Economics
ISBN : 0072954205
Financial Reporting and Analysis is an innovative, all-new examination of financial reporting practice, through the lens of economics. Providing an unprecedented sense of how financial accounting is used in the business environment, it balances its subject's necessary topical rigor with a welcome user-friendly approach. A full chapter explores every angle of the often-ignored, yet vital subject of earnings management, while the PowerWeb Card allows for continuous updating and interactive assistance.
Author : Paul Gee
Publisher : Gulf Professional Publishing
Page : 724 pages
File Size : 53,8 Mb
Release : 2004-08-15
Category : Business & Economics
ISBN : 0406976627
Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Pegler's Book-Keeping and Accounts, this updated edition contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments. This book includes an update on IAS developments, including the Accounting Standard Board's programme for converging UK GAAP with IAS. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5. Other chapters deal with the UK regulatory framework; statements of principles and accounting policies; revenue recognition; reporting the substance of transactions; tangible and intangible fixed assets; accounting for liabilities and provisions; hire purchase and leasing; shareholders' funds; financial instruments; taxation, including deferred tax; retirement benefits; share-based payment; directors' remuneration and share disclosures; accounting for small and medium-sized companies; limited liability partnerships; accounting for overseas operations; and reporting issues for listed companies. This text is ideal for corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook.
Author : Hilda Amalrajchandra Sekhar Mishra
Publisher : Unknown
Page : 200 pages
File Size : 51,5 Mb
Release : 2005-09-21
Category : Banks and banking
ISBN : 8178815885
This six-part series begins with a look at the proceedings of the international conference that focused on banking, finance and insurance. Volume II brings to light the theoretical concepts of the capital market, investor perceptions, inflation, etc.
Author : Tim Sutton
Publisher : Financial Times/Prentice Hall
Page : 0 pages
File Size : 47,5 Mb
Release : 2000
Category : Accounting
ISBN : 0273638173
International accounting harmonisation is of growing interest to companies operating multinationally and is likely to be the key financial issue of the new millennium. This book is a comprehensive introductory text covering both financial accounting and reporting in this international context, especially but not exclusively focused on Europe. It is designed to be used at undergraduate and MBA level in universities and business schools, particularly where the course has an international emphasis and/or comprises students of different nationalities. The legal framework in the book is based on that of the EU. The accounting framework described is eclectic but International Accounting Standards (IASs) provide a unifying theme. The book has an orientation towards the analysis and interpretation of accounting information that is particularly relevant for business management students. The book is pedagogically strong and has many real-world examples to lend an authentic flavour. There are numerous worked examples and problems. A good support package containing solutions and overhead transparency masters is available to adopting lecturers. *Comprehensive introductory textbook covering both
Author : Paul Gee
Publisher : Butterworth-Heinemann
Page : 695 pages
File Size : 51,9 Mb
Release : 2005-04
Category : Accounts
ISBN : 0406948836
Spicer and Peglers Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Peglers Book-Keeping and Accounts, this title centres on the needs of corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook. This book contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments. The new edition includes an update on IAS developments, and deals with the Accounting Standard Boards programme for converging UK GAAP with IAS. Whilst listed companies are required to adopt IAS in 2005, many UK companies will continue to adopt UK GAAP for some years. This edition provides a detailed update on UK GAAP. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5.
Author : Ernest Evan Spicer,Paul Gee,Ernest Charles Pegler
Publisher : Unknown
Page : 631 pages
File Size : 50,7 Mb
Release : 1998
Category : Accounting
ISBN : 0406905266
Spicer and Peglers Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Peglers Book-Keeping and Accounts, this title centres on the needs of corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook. This book contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments. The new edition includes an update on IAS developments, and deals with the Accounting Standard Boards programme for converging UK GAAP with IAS. Whilst listed companies are required to adopt IAS in 2005, many UK companies will continue to adopt UK GAAP for some years. This edition provides a detailed update on UK GAAP. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5.
Author : Geoff Everingham,Suresh Parbhoo Kana
Publisher : Juta and Company Ltd
Page : 724 pages
File Size : 43,8 Mb
Release : 2008-06-30
Category : Law
ISBN : 070217677X
The realm of corporate reporting has shifted significantly since the 7th edition of this book was published. With the world becoming an ever smaller place, the need for a set of global reporting standards has become all the more pressing. To this end two major frameworks have emerged as the flag bearers of global financial reporting standards viz International Financial Reporting Standards (IFRS) and US GAAP. The former has been mandatory for all companies listed on the JSE Securities Exchange Limited (JSE) since 2005. The differential framework ties in well with the recent amendments to the Companies Act in the form of the Corporate Laws Amendment Act (CLAA). The CLAA marks the first phase of Corporate Law reform in South Africa and aims to introduce, amongst other reforms, differential reporting for limited interest companies as defined, to ease the burden of financial reporting on entities where external use of financial information is limited. It will be followed by the new Companies Act which is currently at the Bill stage. The CLAA has an effective date of 14 December 2007. The disclosure requirements set out in this book apply to South African enterprises. They can therefore be applied to companies, close corporations, trusts and partnerships, irrespective of differences in capital structure. Enterprises which are subsidiaries of foreign parent companies may also be required to prepare their financial statements in a format, and with disclosure, that complies with reporting standards abroad. This could lead to disclosure additional to that required in South Africa as set out in this book.
Author : Hervé Stolowy,Michel Lebas
Publisher : Cengage Learning
Page : 710 pages
File Size : 49,6 Mb
Release : 2006
Category : Accounting
ISBN : UCSD:31822035447556
Financial Accounting and Reporting, the re-titled second edition of Corporate Financial Reporting, has become respected and widely used over the four years since it first appeared. This updated and redesigned edition is an introduction to financial accounting for business students who need a Â"userÂ" rather than Â"preparerÂ" perspective in accounting. Even more so now than when the book was first published, students of financial accounting in international universities or business schools should be taught to appreciate, understand and analyze a variety of accounting and reporting issues from a global theoretical and generic point of view, rather than just be provided only the Â"answerÂ" prescribed in their country of study. This book provides that modern global perspective. Financial Accounting and Reporting has four key strengths. It takes a Â"userÂ" perspective throughout, whether discussing reporting principles or in the practice of financial analysis; it both offers a non-prescriptive a-national approach and allows an understanding of comparative differences in practices; it is highly international and reflects the trend towards harmonized international reporting.
Author : David Alexander,Simon Archer
Publisher : Aspen Publishers
Page : 632 pages
File Size : 50,7 Mb
Release : 2004
Category : Accounting
ISBN : 0735541191
Using Miller's user-friendly format, this book delivers everything you need to know about promulgated international Accounting Standards. You'll find interpretations issued by the International Accounting Standards Commission's (IASC) Standing Interpretations Committee and to-the point analyses of IASC Exposure Drafts. Plus, you'll find the full explanation of the organization and structure of the IASC, including background on its constitution and it's framework for the preparation and presentation of financial statements. The book is organised into three parts: Part I_Role and Structure of the IASB, its Framework and its key standards on the Presentation of Financial Statements; Part II-General Standards; Part III - Industry-Specific Standards and includes a cross reference to original pronouncements. · Fully updated for 2004 and available now · Logically structured and clearly indexed for ease of use · Best-selling, widely respected guides provide credibility and established authority
Author : Jennifer Maynard
Publisher : Oxford University Press
Page : 933 pages
File Size : 52,6 Mb
Release : 2017
Category : Accounting
ISBN : 9780198745310
Offering both technical and interpretative content, this is the only truly balanced financial accounting textbook to provide students not only with the 'how' and 'why' of financial information, but also guidance on what this means in practice.
Author : Barry J. Epstein,Abbas A. Mirza
Publisher : Wiley
Page : 1094 pages
File Size : 46,8 Mb
Release : 2004-04-08
Category : Study Aids
ISBN : 0471473022
Interpretation and Application of International Accounting Standards 2004 A tool for understanding, implementing, and using the new standards Uniform accounting practices reduce the costs of preparing financial statements and facilitate assessors of business results. This volume clearly explains the latest updates of International Accounting Standards (IAS) and their practical application. Chapters integrate relevant interpretations from the IASC's Standing Interpretations Committee, and include discussion of recent worldwide developments. Accounting and investment professionals operating globally will find this book to be a vital resource. Barry J. Epstein, PhD, CPA (Chicago, IL), is a Partner at Gleeson, Sklar, Sawyers & Cumpata LLP. Abbas Ali Mirza, ACA, AICWA, CPA (Dubai, United Arab Emirates), is a Partner at Deloitte & Touche.
Author : Andrew Higson
Publisher : SAGE
Page : 244 pages
File Size : 45,8 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 : Clare B. Roberts,Pauline Weetman,Paul Gordon
Publisher : Pearson Education
Page : 738 pages
File Size : 53,6 Mb
Release : 2005
Category : Business & Economics
ISBN : 0273681184
Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the International Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure. Key Features Chapters on research in international accounting, commended by users of previous editions. Coverage of use of accounting information by global market participants. Includes examples of accounting practices drawn from the published accounts and reports of multinational companies such as Heineken, Kingfisher, Kodak and Wal-Mart. A chapter on 'issues in multinational accounting' provides a comparative discussion of national practices in relation to IFRS. New to this edition Increased focus on accountability in corporate reporting, particularly the impact of the Sarbanes-Oxley Act. Focus on the whole annual report including narrative reporting The development of financial reporting practices across Europe is integrated in one chapter with particular reference to Poland as the largest economy entering the EU in the 2004 enlargement. International Financial Reporting: A Comparative Approach is ideal for advanced undergraduate and postgraduate students of accounting and international business, studying in any country throughout the world. Clare Roberts BSc MSc PhD is Professor of Accounting at the University of Aberdeen. She has held permanent teaching positions in the UK at Glasgow and Exeter Universities, and visiting positions in the US at Texas A & M University and the University of California Santa Barbara, and in Australia at Newcastle University, New South Wales. Pauline Weetman BA (Oxon) BSc PhD CA is Professor of Accounting at the University of Strathclyde and was formerly Dean of Faculty and Professor of Accounting at Heriot-Watt University. She received the British Accounting Association's Distinguished Academic Award in 2005. Paul Gordon BA MA FCA is Lecturer in Accounting and Finance at Heriot-Watt University, having held positions at Glasgow, Aberdeen and Wales (Bangor).
Author : David Chopping,Moore Stephens
Publisher : Unknown
Page : 779 pages
File Size : 43,6 Mb
Release : 2003
Category : Accounting
ISBN : 1841403466