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Author : Sanjoy Basu,J. Alex Milburn
Publisher : The Foundation
Page : 454 pages
File Size : 50,7 Mb
Release : 1982
Category : Accounting
ISBN : UOM:35128000882066
Author : Mary E. Barth
Publisher : Now Publishers Inc
Page : 109 pages
File Size : 49,7 Mb
Release : 2007
Category : Business & Economics
ISBN : 9781601980083
Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.
Author : Angela Brew,Lisa Lucas
Publisher : McGraw-Hill Education (UK)
Page : 200 pages
File Size : 50,5 Mb
Release : 2009-10-16
Category : Education
ISBN : 9780335239207
University research is of central political, cultural and economic importance for nations and is currently the subject of considerable debate and discussion in universities worldwide. Research has become highly competitive though scarce resources. In recent years, research policies and strategies at different levels have called into question researcher autonomy, problematised academic freedom, created new disciplinary hierarchies, skewed publication rates and processes, created powerful ways to measure research outputs and demanded new working habits. This book is concerned with how individual researchers experience and respond to this scenario. It brings together research and scholarship examining the socio-political context of university research and explores how researchers' perceptions and identities are changed by political and cultural agendas for research. The book brings together the work of leading international scholars from different countries who have investigated theoretically and empirically the nature of research, research cultures and academic researcher identities. It brings together work that has hitherto only been reported in isolated and esoteric contexts internationally, thus consolidating the nature of research as an important field of study in its own right and providing important new understandings of how research is experienced in universities. A range of different theoretical positions taken by different authors is indicative of a lively and robust field of developing knowledge. Contributors:Dr Gerlese S. Akerlind, Dr Christine Asmar, Professor David Boud, Dr Harry de Boer, Dr Jurgen Enders, Dr Margaret Kiley, Dr Liudvika Leisyte, Professor Alison Lee, Dr Catherine Manathunga, Professor Emeritus Ian McNay, Dr Ocean Ripeka Mercier, Dr Mari Murtonen, Associate Professor Susan Page, Professor Betty Rambur, Professor Sir Peter Scott, Professor Margaret Thornton, Professor Malcolm Tight
Author : Gary Previts
Publisher : Elsevier
Page : 380 pages
File Size : 49,8 Mb
Release : 2006-01-27
Category : Business & Economics
ISBN : 0080462812
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including: 1. self regulatory activities 2. case law and litigation 3. legislation and government regulation 4. the economics of regulation of markets, and disclosure, including modeling 5. matters involving the structure of education, licensing, and accreditation The editors encourage submission of original empirical, behavioral or applied research manuscripts which consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.
Author : Baruch Lev,Feng Gu
Publisher : John Wiley & Sons
Page : 384 pages
File Size : 41,9 Mb
Release : 2016-06-14
Category : Business & Economics
ISBN : 9781119191087
An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Author : Financial Accounting Standards Board
Publisher : Unknown
Page : 20 pages
File Size : 44,6 Mb
Release : 1981
Category : Accounting
ISBN : UOM:35128000850204
Author : Kees Camfferman,Stephen A. Zeff
Publisher : Oxford University Press, USA
Page : 689 pages
File Size : 54,5 Mb
Release : 2015
Category : Business & Economics
ISBN : 9780199646319
The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.
Author : Gary Previts,Tom Robinson
Publisher : Elsevier
Page : 338 pages
File Size : 53,5 Mb
Release : 2007-01-24
Category : Social Science
ISBN : 0080468896
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Main feature examines developments in accounting regulation Papers provide an international perspective on accounting and finance issues Volume 19 contains main papers, research reports, a feature, capsule commentary, perspectives, and book reviews
Author : A. Bowdoin Van Riper
Publisher : Bloomsbury Publishing USA
Page : 214 pages
File Size : 48,9 Mb
Release : 1994-07-21
Category : Business & Economics
ISBN : 9780313008573
The book begins with an overview of how and why the present self-regulatory arrangement for setting standards for financial reporting in the private sector came about in 1973. A brief description of the new structure is followed by a discussion of the essential elements of meaningful self-regulation. A schism emerged between advocates of neutrality and objectivity in standard setting and those who think the primary concern should be for possible economic and social consequences. Early clashes between traditional views and newer insights are described, setting the stage for an account of serious resistance to change. Powerful interests mount determined efforts to thwart the standard setters, undercutting not only self-regulation, but also the intent of the federal securities acts of 1933 and 1934. The practical and philosophical bases for the opposing views are examined, and recommendations are presented for ensuring continuation of private-sector standard setting despite the intensity of these views.
Author : Francesco De Luca,Ho-Tan-Phat Phan
Publisher : Springer Nature
Page : 137 pages
File Size : 47,6 Mb
Release : 2022-11-14
Category : Business & Economics
ISBN : 9783031151569
The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors’ perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.
Author : Christopher Nobes,Robert Henry Parker
Publisher : Pearson Education
Page : 604 pages
File Size : 46,9 Mb
Release : 2006
Category : Business & Economics
ISBN : 0273703579
Now firmly established as "the" leading text in the field, "Comparative International Accounting" takes a comprehensive look at the international dimensions of financial accounting and reporting. The book, which includes contributions from a diverse group of international practitioners and academics, has been carefully shaped into a coherent whole. This ninth edition has been extensively rewritten and fully updated to incorporate the latest developments in the field, especially the adoption of international standards in many countries. Features Broad overviews supported by detailed information on real countries and companies; Across-the-board comparisons of major topics; Examination of the requirements of International Financial Reporting Standards and of US GAAP; Studies of accounting in Japan and China. New to this edition Six brand new chapters have been added, including chapters on the regulation of accounting and the politics of standard setting; Separate consideration of group accounting by listed companies and of individual company accounting under domestic rules; More coverage of the impact of accounting differences on capital markets and on analysis; Instructors' resources include an expanded Suggested Answers section in the back of the book. Also, in addition to an Instructor's Manual, unique PowerPoints for each chapter are now available online as well as links to real financial statements. "Comparative International Accounting" is ideal for students at both undergraduate and postgraduate levels taking courses in comparative and international accounting. Christopher Nobes is PricewaterhouseCoopers Professor of Accounting at the University of Reading, UK. From 1993 to 2001 he was a representative on the board of the International Accounting Standards Committee. Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal "Accounting and Business Research." Both authors have received the American Accounting Association's award of 'outstanding international accounting educator'. Additional student support at www.pearsoned.co.uk/nobes
Author : Richard Macve
Publisher : Routledge
Page : 280 pages
File Size : 55,6 Mb
Release : 2015-12-22
Category : Business & Economics
ISBN : 9781317842774
First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB’s footsteps.
Author : Richard G. Schroeder,Myrtle W. Clark,Jack M. Cathey
Publisher : Unknown
Page : 614 pages
File Size : 50,6 Mb
Release : 2005-01-04
Category : Business & Economics
ISBN : UOM:49015003408201
Updated, refocused, and revised, this Eighth Edition of ACCOUNTING THEORY AND ANALYSIS will help you build strong critical thinking skills and a sound theoretical background, so you can evaluate accounting practice in today’s increasingly global world economy. The text’s unique and timely collection of cases covers all major areas of accounting and shows how the latest accounting standards impact decision making.
Author : Barry Elliott,Jamie Elliott
Publisher : Pearson Higher Ed
Page : 829 pages
File Size : 51,6 Mb
Release : 2022-03-08
Category : Electronic
ISBN : 9781292401058
Gain an academic and practical understanding of financial accounting and reporting with this comprehensive textbook and learn how to prepare and discuss financial statements in the real world. Financial Accounting and Reporting, 20th edition,by Jamie & Barry Elliott provides a comprehensive overview of this demanding subject, equipping you with the knowledge to prepare and critically discuss financial statements. This edition provides enhanced coverage of financial statements interpretation according to the IFRS, considering all the risk factors that companies and accountants need to tackle on a daily basis. With this in mind, the book offers an extensive analysis of the topics and risks to support your understanding of the issues both on a commercial and technical level. Additionally, the latest edition offers further discussion on ethical issues and accountability, ensuring you get the tools and knowledge you need to advance your studies and career in the field. Key features Improved flow of topics and revised explanations make the text even easier to follow and understand. Exercises of varying difficulty include questions from past examination papers of professional accounting bodies. Updated illustrations, taken from real-world examples of international companies' reports and accounts, demonstrate the application of key principles in practice. Up-to-date content includes new material on accountability, sustainability, ethical problems, and the future of audit services. Includes the latest accounting standards, as set out in the IFRS, IAS and the Conceptual Framework for Financial Reporting, as well as a discussion of the proposed IFRS on General Presentation and Disclosure. Meeting the ethical, judgmental, and technological challenges as an accountant requires thorough academic and professional preparation. This market-leading text provides the foundation necessary to help you develop the technical and critical skills you need to excel later in your career. For Second Year Financial Accounting modules or modules on Financial Reporting on undergraduate and MBA courses. Personalise learning with MyLab® Accounting. By combining trusted author content with digital tools and a flexible platform, MyLab Economics personalises the learning experience and improves results for each student. 9781292409092 Financial Accounting and Reporting, 20th edition with MyLab® Accounting Pack consists of: 9781292399805Financial Accounting and Reporting 20th edition 9781292401034 Financial Accounting and Reporting 20th edition MyLab Accounting 9781292401041 Financial Accounting and Reporting 20th edition Pearson eText NOTE: Before purchasing, check with your instructor to confirm the correct ISBN. Several versions of the MyLab® platforms exist for each title, and registrations are not transferable. To register for and use MyLab Accounting, you may also need a Course ID, which your instructor will provide. Used books, rentals, and purchases made outside of Pearson: If purchasing or renting from companies other than Pearson, the access codes for the MyLab platform may not be included, be incorrect, or previously redeemed. Check with the seller before completing your purchase.
Author : Thomas Lee
Publisher : Routledge
Page : 420 pages
File Size : 53,8 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781317975687
There are introductory analyses by the editor and suggested further readings for discussion or essay papers.