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Author : Arun Kumar Basu
Publisher : Pearson Education India
Page : 304 pages
File Size : 51,9 Mb
Release : 2013-08
Category : Accounting
ISBN : 8131754456
Author : Basu and Saha
Publisher : Pearson Education India
Page : 300 pages
File Size : 53,6 Mb
Release : 2010
Category : Accounting
ISBN : 9789332501089
Studies in Accounting and Finance: Contemporary Issues and Debates, useful for business executives, accounting and finance practitioners, researchers, and students discusses contemporary issues in accounting and finance. Topics discussed include globalization of accounting standards, accounting for financial instruments, fair value accounting, accounting for intangibles, corporate governance and accounting, accounting for social and environmental costs, accounting for employee stock option plans, obstacles to the development of high-quality accounting standards, small company reporting, accounting ethics, technology reporting, and global economic meltdown.
Author : Paul Rosenfield
Publisher : Routledge
Page : 662 pages
File Size : 41,9 Mb
Release : 2006-04-18
Category : Business & Economics
ISBN : 9781135990091
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 : Scott Henderson,Graham Peirson,Kathy Herbohn,Bryan Howieson
Publisher : Pearson Higher Education AU
Page : 1029 pages
File Size : 41,6 Mb
Release : 2015-05-20
Category : Business & Economics
ISBN : 9781486017980
Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.
Author : Christopher Nobes
Publisher : Edward Elgar Publishing
Page : 0 pages
File Size : 48,8 Mb
Release : 2010
Category : Accounting
ISBN : 1848448384
Presenting a number of topics which are at the heart of current research and debate, Christopher Nobes addresses the international nature of development in accounting, new issues in classification, international financial reporting standards and fair presentation.
Author : Simon Grima,Engin Boztepe
Publisher : Emerald Group Publishing
Page : 364 pages
File Size : 41,7 Mb
Release : 2021-01-18
Category : Business & Economics
ISBN : 9781839095085
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 : Alnoor Bhimani
Publisher : Oxford University Press
Page : 464 pages
File Size : 45,9 Mb
Release : 2006
Category : Business & Economics
ISBN : 9780199283354
Covering established and emerging areas in the fast changing field of management accounting, this work discusses accounting practices such as budgeting, costing, responsibility accounting and capital investment analysis.
Author : Elaine Conway,Darren Byrne
Publisher : Springer
Page : 203 pages
File Size : 40,7 Mb
Release : 2018-06-01
Category : Business & Economics
ISBN : 9783319911137
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 : Simon Grima,Engin Boztepe,Peter J. Baldacchino
Publisher : Emerald Group Publishing
Page : 487 pages
File Size : 43,5 Mb
Release : 2020-02-10
Category : Business & Economics
ISBN : 9781838676353
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 : Stuart McLeay,Angelo Riccaboni
Publisher : Springer Science & Business Media
Page : 225 pages
File Size : 40,6 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461545897
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 : Süleyman Uyar
Publisher : IJOPEC PUBLICATION
Page : 200 pages
File Size : 47,6 Mb
Release : 2019-03-15
Category : Business & Economics
ISBN : 9781912503698
Developments in information and communication technology, human-centered philosophies, globalization, and increasingly complex organizational and labor structure have forced to change the management thought. It became impossible to survive for businesses which can not attune the changes. Businesses are re-questioning their traditional marketing approaches, reviewing their methods and priorities, and showing more interest in productivity, profitability, control, measurement and evaluation topics. Globalization and developments in information and communication technologies have influenced the business manners of businesses. Especially, accounting, finance, marketing and management functions are highly influenced by this process. In this context, in this study, the possible effects of contemporary approaches in business administration on each of the business function.
Author : Taufiq Choudhry,Jacek Mizerka
Publisher : Springer
Page : 154 pages
File Size : 52,6 Mb
Release : 2018-03-28
Category : Business & Economics
ISBN : 9783319728629
This book gathers the proceedings of the ICAFFI International Conference on Accounting, Finance and Financial Institutions. The main topics addressed include: corporate finance, financial markets and asset pricing, empirical finance, taxation, financial risk management, international finance, financial econometrics, financial reporting and accounting standards, managerial accounting, measuring financial performance, accounting information systems, and current issues in accounting and finance in emerging and other markets. Presenting both cutting-edge research and a broad set of methods, and combining practical and theoretical perspectives, the book offers a valuable resource for researchers, practitioners and regulators alike.
Author : Farinha, Luís,Cruz, Ana Baltazar,Sebastião, João Renato
Publisher : IGI Global
Page : 487 pages
File Size : 47,9 Mb
Release : 2020-03-06
Category : Business & Economics
ISBN : 9781799821373
The competitive nature of organizations in today’s globalized world has led to the development of various approaches to increasing profitability and maintaining an advantage over rival companies. As technology continues to be integrated into business practices, specifically in the area of accounting and finance, professionals and educators need to be prepared for advancing economic techniques, and they need to maintain a high level of financial literacy. The Handbook of Research on Accounting and Financial Studies is a pivotal reference source that provides vital research on advanced knowledge and emerging business practices and teaching dynamics in the fields of accounting and finance. While highlighting topics such as cost-benefit analysis, risk management, and corporate governance, this publication explores new initiatives in entrepreneurship and performance management. This book is ideally designed for business managers, consultants, entrepreneurs, auditors, tax practitioners, economists, accountants, academicians, researchers, and students seeking current research on modern advancements and recent findings in accounting and financial studies.
Author : J. B. Sarker,U.K. A.K. Dutta Pramanik J.B. Sarker,Alok Kumar Pramanik,Uttam Kumar Dutta
Publisher : Unknown
Page : 334 pages
File Size : 44,9 Mb
Release : 2001-01-01
Category : Accounting
ISBN : 8176293237
Author : Christian Leuz,Dieter Pfaff,Anthony Hopwood
Publisher : OUP Oxford
Page : 434 pages
File Size : 53,6 Mb
Release : 2005-09-15
Category : Business & Economics
ISBN : 9780191536830
Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.