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Author : Institute of Chartered Accountants of Scotland. Research Committee
Publisher : Unknown
Page : 116 pages
File Size : 51,5 Mb
Release : 1988
Category : Business & Economics
ISBN : UCLA:L0050997303
Author : S. J. Gray,C. B. Roberts,P. D. Gordon
Publisher : Unknown
Page : 0 pages
File Size : 53,7 Mb
Release : 1991
Category : Business report writing
ISBN : 1871250145
Author : Sidney John Gray,Clare B. Roberts,Paul D. Gordon,Institute of Chartered Accountants of Scotland
Publisher : Unknown
Page : 162 pages
File Size : 42,6 Mb
Release : 1991
Category : Business report writing
ISBN : OCLC:605986243
Author : S. J. Gray
Publisher : Unknown
Page : 128 pages
File Size : 51,6 Mb
Release : 1991
Category : Corporations
ISBN : 1871250145
Author : S. J. Gray,C. B. Roberts,P. D. Gordon
Publisher : Unknown
Page : 218 pages
File Size : 53,9 Mb
Release : 1991
Category : Corporation reports
ISBN : CORNELL:31924064614252
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
Page : 3424 pages
File Size : 42,7 Mb
Release : 2008-03-31
Category : Business & Economics
ISBN : 9780470694411
IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special....and that is why International GAAP 2008 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. International GAAP 2008 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the new complex global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 120 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2008 is accompanied by numerous worked examples, a comprehensive discussion of the practical issues of the day and the possible alternative solutions available, and hundreds of practical illustrations taken from the actual financial statements of companies that report under IFRSs. The only globally focused work on IFRS giving an international consistency of approach unavailable elsewhere This new and essential volume of practical guidance and expert interpretation deals with every aspect of applying International Financial Reporting Standards (IFRS) appropriately and effectively Written by financial reporting experts from the International Financial Reporting Group of Ernst & Young Includes a new chapter on Extractive Industries (mining, oil & gas), the biggest industry sector in the world This new edition in the International GAAP® series serves as a successor to the same authors’ market-dominating UK GAAP and UK & International GAAP "an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation Praise for previous editions in the International GAAP series: "A standard reference work" —Financial Times "The definitive guide to financial reporting" —The Times
Author : S. J. Gray,C. B. Roberts,P. D. Gordon
Publisher : Unknown
Page : 56 pages
File Size : 50,5 Mb
Release : 1991
Category : Corporation reports
ISBN : CORNELL:31924064614245
Author : Samuel A. DiPiazza, Jr.,Robert G. Eccles
Publisher : John Wiley & Sons
Page : 210 pages
File Size : 45,6 Mb
Release : 2002-09-18
Category : Business & Economics
ISBN : 9780471432531
Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.
Author : Anonim
Publisher : Unknown
Page : 304 pages
File Size : 49,5 Mb
Release : 1988-01-01
Category : Accounting
ISBN : 1871250013
Author : Stuart Macdonald
Publisher : Unknown
Page : 65 pages
File Size : 43,8 Mb
Release : 1993
Category : Business report writing
ISBN : 1871250307
Author : Mike Davies,Ron Paterson,Allister Wilson
Publisher : Springer
Page : 1901 pages
File Size : 46,8 Mb
Release : 1997-09-10
Category : Business & Economics
ISBN : 9781349138197
Most companies have to produce year-end accounts. UK GAAP is an essential tool for all those involved in preparing, auditing and using company accounts. It explains all accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.
Author : Richard Macve
Publisher : Routledge
Page : 280 pages
File Size : 52,5 Mb
Release : 2015-12-22
Category : Business & Economics
ISBN : 9781317842781
First published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.
Author : John Richard Edwards
Publisher : Routledge
Page : 380 pages
File Size : 43,5 Mb
Release : 2018-07-11
Category : Business & Economics
ISBN : 9781351373470
A History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the external financial reporting practices of joint stock companies. This is worth knowing about given the widely held view that Britain (i) pioneered modern financial reporting, and (ii) played a primary role in the development of both capital markets and professional accountancy. The book makes use of a principal and agent framework to study accounting’s past, but one where the failure of managers always to supply the information that users’ desire is given full recognition. It is shown that corporate financial reporting did not develop into its current state in a straightforward and orderly fashion. Each era produces different environmental conditions and imposes new demands on accounting. A proper understanding of accounting developments therefore requires a careful examination of the interrelationship between accountants and accounting techniques on the one hand and, on the other, the social and economic context within which changes took place. The book’s corporate coverage starts with the legendary East India Company, created in 1600, and continues through the heyday of the statutory trading companies founded to build Britain’s canals (commencing in the 1770s) and railways (commencing c.1829) to focus, principally, on the limited liability company fashioned by the Joint Stock Companies Act 1844 and the Limited Liability Act 1855. The story terminates in 2005 when listed companies were required to prepare their consolidated accounts in accordance with International Financial Reporting Standards, thus signalling the effective end of British accounting.
Author : Soner Gokten
Publisher : BoD – Books on Demand
Page : 342 pages
File Size : 40,9 Mb
Release : 2017-09-20
Category : Business & Economics
ISBN : 9789535135494
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
Author : John Blake,Simon S. Gao
Publisher : Routledge
Page : 397 pages
File Size : 54,7 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781134603282
The rush of entrepreneurial activity in China has been watched with interest by the financial world. This book, the result of an international symposium on Chinese accounting and financial management, assesses the little-known accounting scene in China which up until 1978 remained behind closed doors. Divided into four sections, the volume covers: Chinese perspectives on accounting the business and financial structure of China, including the re-emergence of a Chinese stock market the regulatory framework of accounting in China and comparisons with international accounting standards; the impact of current reforms in Chinese accounting practice the emergence of a new accounting profession in China. The concluding chapter provides an overview of the cultural context of the reforms which took place in the 1990s. By using comparisons with other Asian countries’ accounting systems, like Taiwan, the contributors to the volume give an analysis of the state of accountancy in China during the 1990s.
