The Conceptual Framework In The United Kingdom And The Introduction Of The Statement Of Principles

Author : Carolin Becker
Publisher : GRIN Verlag
Page : 14 pages
File Size : 52,5 Mb
Release : 2005-04-13
Category : Business & Economics
ISBN : 9783638365376

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The Conceptual Framework in the United Kingdom and the Introduction of the Statement of Principles by Carolin Becker Pdf

Presentation (Handout) from the year 2005 in the subject Business economics - Accounting and Taxes, grade: 1,3, Glyndŵr University, Wrexham known as NEWI (Nort East Wales Institute of higher Education), course: Advanced Financial Accounting, language: English, abstract: “A conceptual framework is a statement of principles providing generally accepted guidance for the development of new reporting practices and for challenging and evaluating the existing practices. “ (Weetman, 2003a) An accounting conceptual framework can be defined as: “a coherent system of inter-related objectives and fundamentals that should lead to consistent standards that prescribe the nature, function and limits of financial accounting and financial statements.” (Lynch, 1998) The International Accounting Standards Committee (now Board) published its conceptual framework in 1989. It is intended to guide both international and national standard setters when setting standards, and to assist prepares and auditors when interpreting standards or dealing with issues that the standards do not cover.

Author : DEEGAN, CRAIG
Publisher : McGraw Hill
Page : 575 pages
File Size : 53,5 Mb
Release : 2011-01-16
Category : Business & Economics
ISBN : 9780077141301

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EBOOK: Financial Accounting Theory: European Edition by DEEGAN, CRAIG Pdf

The second edition of Craig Deegan and Jeffrey Unerman’s market leading text presents the various theories of financial accounting through a balanced and dynamic approach. Students are given all the tools to engage with these theories and are encouraged to critically evaluate and challenge them. Clearly written and user friendly, this new edition provides comprehensive coverage of internationally developed accounting theories from a European perspective.

Author : Mike Davies,Ron Paterson,Allister Wilson
Publisher : Springer
Page : 1901 pages
File Size : 53,9 Mb
Release : 1997-09-10
Category : Business & Economics
ISBN : 9781349138197

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UK GAAP by Mike Davies,Ron Paterson,Allister Wilson Pdf

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 : Brian A Rutherford
Publisher : SAGE
Page : 193 pages
File Size : 53,6 Mb
Release : 2000-09-30
Category : Business & Economics
ISBN : 9781446264539

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An Introduction to Modern Financial Reporting Theory by Brian A Rutherford Pdf

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 : Ernst & Young
Publisher : Springer
Page : 1502 pages
File Size : 54,6 Mb
Release : 1992-06-18
Category : Business & Economics
ISBN : 9781349129980

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UK GAAP by Ernst & Young Pdf

Discusses all aspects of GAAP: the theoretical background of each topic, the development of each SSAP, detailed practical analysis and interpretation of the requirements of each SSAP, comparison with FASB and IASC requirements, discussion of related Companies Act and Stock Exchange requirements

Author : John Richard Edwards
Publisher : Routledge
Page : 380 pages
File Size : 42,6 Mb
Release : 2018-07-11
Category : Business & Economics
ISBN : 9781351373470

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A History of Corporate Financial Reporting in Britain by John Richard Edwards Pdf

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 : Roger Hussey,Audra Ong
Publisher : John Wiley & Sons
Page : 398 pages
File Size : 44,5 Mb
Release : 2005-04-20
Category : Business & Economics
ISBN : 9780471714507

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International Financial Reporting Standards Desk Reference by Roger Hussey,Audra Ong Pdf

"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board

Author : Michael Chatfield,Richard Vangermeersch
Publisher : Routledge
Page : 1206 pages
File Size : 42,5 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134675524

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The History of Accounting (RLE Accounting) by Michael Chatfield,Richard Vangermeersch Pdf

Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

Author : B.A. Rutherford
Publisher : Routledge
Page : 457 pages
File Size : 55,8 Mb
Release : 2007-05-07
Category : Business & Economics
ISBN : 9781134160556

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Financial Reporting in the UK by B.A. Rutherford Pdf

This fine account of the period following the 1960s charts the history of the Accounting Standards Committee. Written by a respected scholar, it makes a major contribution to the history of financial reporting.

Author : Shahrokh M. Saudagaran
Publisher : CCH
Page : 292 pages
File Size : 49,8 Mb
Release : 2009
Category : Business & Economics
ISBN : 0808020587

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International Accounting by Shahrokh M. Saudagaran Pdf

Author : Stewart Jones
Publisher : Routledge
Page : 559 pages
File Size : 50,6 Mb
Release : 2015-05-22
Category : Business & Economics
ISBN : 9781135107260

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The Routledge Companion to Financial Accounting Theory by Stewart Jones Pdf

Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

Author : Richard Macve
Publisher : Routledge
Page : 280 pages
File Size : 52,6 Mb
Release : 2015-12-22
Category : Business & Economics
ISBN : 9781317842774

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A Conceptual Framework for Financial Accounting and Reporting by Richard Macve Pdf

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 : Craig Deegan
Publisher : McGraw-Hill Education Australia
Page : 648 pages
File Size : 49,9 Mb
Release : 2014
Category : Business & Economics
ISBN : 9780071013147

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Financial Accounting Theory by Craig Deegan Pdf

The much anticipated fourth edition of Craig Deegan's Financial Accounting Theory delivers authoritative and completely up to date material with the discussion of both existing theories and newer theories that have surfaced as financial reporting has become more international. This edition includes a new selection of modern 'Accounting Headlines' which provide current examples of organisations and individuals putting accounting theory into practice in both local and global settings. Financial Accounting Theory covers additional topics such as critical perspectives, public sector accounting and fair value. Workflows and processes are presented using enhanced visual charts to help demonstrate how accounting works in practice. Deegan presents the concepts in a clear and straightforward style, while challenging students to think critically about the range of accounting theories. Financial Accounting Theory provides a sound basis for readers contemplating further research and develops habits of analytical reasoning and critical thinking.

Author : Joseph T. Wells
Publisher : John Wiley & Sons
Page : 432 pages
File Size : 50,9 Mb
Release : 2017-03-31
Category : Business & Economics
ISBN : 9781119351931

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Corporate Fraud Handbook by Joseph T. Wells Pdf

Delve into the mind of a fraudster to beat them at their own game Corporate Fraud Handbook details the many forms of fraud to help you identify red flags and prevent fraud before it occurs. Written by the founder and chairman of the Association of Certified Fraud Examiners (ACFE), this book provides indispensable guidance for auditors, examiners, managers, and criminal investigators: from asset misappropriation, to corruption, to financial statement fraud, the most common schemes are dissected to show you where to look and what to look for. This new fifth edition includes the all-new statistics from the ACFE 2016 Report to the Nations on Occupational Fraud and Abuse, providing a current look at the impact of and trends in fraud. Real-world case studies submitted to the ACFE by actual fraud examiners show how different scenarios play out in practice, to help you build an effective anti-fraud program within your own organization. This systematic examination into the mind of a fraudster is backed by practical guidance for before, during, and after fraud has been committed; you'll learn how to stop various schemes in their tracks, where to find evidence, and how to quantify financial losses after the fact. Fraud continues to be a serious problem for businesses and government agencies, and can manifest in myriad ways. This book walks you through detection, prevention, and aftermath to help you shore up your defenses and effectively manage fraud risk. Understand the most common fraud schemes and identify red flags Learn from illustrative case studies submitted by anti-fraud professionals Ensure compliance with Sarbanes-Oxley and other regulations Develop and implement effective anti-fraud measures at multiple levels Fraud can be committed by anyone at any level—employees, managers, owners, and executives—and no organization is immune. Anti-fraud regulations are continually evolving, but the magnitude of fraud's impact has yet to be fully realized. Corporate Fraud Handbook provides exceptional coverage of schemes and effective defense to help you keep your organization secure.

Author : G. K. Everingham,J. E. Kleynhans,L. C. Posthumus
Publisher : Juta and Company Ltd
Page : 372 pages
File Size : 45,7 Mb
Release : 2007
Category : Business & Economics
ISBN : 0702166707

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Principles of Generally Accepted Accounting Practice by G. K. Everingham,J. E. Kleynhans,L. C. Posthumus Pdf

This book sets out the key principles of Generally Accepted Accounting Practice (GAAP) in South Africa. It outlines the essential requirements and implications of the International Financial Reporting Standards (IFRS) which now form the basis of South African GAAP, in a concise manner, with numerous examples. "Principles of GAAP" provides an easy and efficient way of understanding these increasingly complex accounting standards. Each chapter introduces and explains the concepts involved, illustrates how figures should be computed, and indicates how items should be disclosed.