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Author : Lawrence David Brown
Publisher : Business Publications, Incorporated
Page : 474 pages
File Size : 54,6 Mb
Release : 1987
Category : Business & Economics
ISBN : 025603723X
Author : Brian A Rutherford
Publisher : SAGE
Page : 196 pages
File Size : 46,9 Mb
Release : 2000
Category : Business & Economics
ISBN : 0761966072
This book explains the content of the Accounting `Standards Board's new Statement of Principles for Financial Reporting' in an accessible language, specifically for the student of accounting and finance.
Author : Stewart Jones
Publisher : Routledge
Page : 559 pages
File Size : 45,7 Mb
Release : 2015-05-22
Category : Business & Economics
ISBN : 9781135107260
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 : Andrew Higson
Publisher : SAGE
Page : 246 pages
File Size : 53,5 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 : Richard G. Schroeder,Myrtle W. Clark,Jack M. Cathey
Publisher : Unknown
Page : 614 pages
File Size : 55,6 Mb
Release : 2005-01-04
Category : Business & Economics
ISBN : UOM:49015003408201
Updated and revised, Accounting Theory helps readers build strong critical thinking skills and a sound theoretical background in order to evaluate accounting practice in today's increasingly global world economy.
Author : Richard G. Schroeder,Myrtle W. Clark,Jack M. Cathey
Publisher : John Wiley & Sons
Page : 706 pages
File Size : 48,8 Mb
Release : 2022-11-01
Category : Business & Economics
ISBN : 9781119881223
In the newly revised fourteenth edition of Financial Accounting Theory and Analysis: Text and Cases, a decorated team of accounting veterans delivers an authoritative exploration of how accounting standards impact the daily decisions of accounting professionals. You’ll discover how accounting theory explains why particular companies select particular accounting methods and predicts the attributes of firms by analyzing the accounting methods they employ. The authors examine the latest empirical research relevant to theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, and more. This latest edition robustly summarizes current disclosure requirements for various financial statement items and reviews the development and current state of accounting theory. It also includes: Discussions of the decline of the movement to adopt international accounting standards in the United States Coverage of the proposed IASB amendment to require reporting on ESG metrics Explorations of recent attempts to promote relevant and practical accounting research in academia Updated analysis exercises for real-world financial statements Analysis of the differences between FASB and IASB accounting standards pertaining to fair value Coverage of the changes related to stock compensation contained in ASU 2021-04 and ASU 2018-07
Author : Henderson,Scott Henderson
Publisher : Longman Publishing Group
Page : 396 pages
File Size : 55,8 Mb
Release : 1992
Category : Accounting
ISBN : UCSD:31822007994957
This second edition of a book first published in 1983 features three new chapters on the conceptual framework of financial reporting currently being developed in Australia. Other chapters have been rewritten or updated. Includes subject and author indexes.
Author : Philip E. Meyer
Publisher : McGraw-Hill/Irwin
Page : 558 pages
File Size : 43,6 Mb
Release : 1980
Category : Accounting
ISBN : UCSC:32106005112054
Author : Reza Gharoie Ahangar,Can Ozturk
Publisher : BoD – Books on Demand
Page : 150 pages
File Size : 40,5 Mb
Release : 2019-12-18
Category : Business & Economics
ISBN : 9781839681974
Accounting and finance are common terms for users of financial information. Nowadays the reporting of financial as well as non-financial information of an entity, and efficiency in the banking system, are considered to be important issues by creditors, investors, and managers of financial markets.Over four sections this book addresses topics including national accounting standards and financial statement disclosure; foreign direct investment and the roles of accounting valuations and earnings management during the global financial crisis; and bankruptcy risk, banking efficiency, and debt restructuring in the United Nations General Assembly Resolution.
Author : William R. Scott,William Robert Scott
Publisher : Pearson College Division
Page : 509 pages
File Size : 52,6 Mb
Release : 2003
Category : Business & Economics
ISBN : 0130655775
This text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting. It should be appropriate for advanced undergraduate and professional postgraduate-levels.
Author : Eldon S. Hendriksen
Publisher : McGraw-Hill/Irwin
Page : 664 pages
File Size : 51,7 Mb
Release : 1977
Category : Business & Economics
ISBN : UOM:35128000219905
Author : Niuosha Samani,Emmeli Runesson,Jan Marton
Publisher : Unknown
Page : 460 pages
File Size : 45,9 Mb
Release : 2018-08-30
Category : Electronic
ISBN : 9144120591
"This book provides the reader with a broad overview of research and the conceptual reasoning behind financial reporting. We adopt the perspective that financial accounting theory can be summarized as the quest for answers to two fundamental questions: What characterizes high-quality accounting? and What are the determinants and consequences of high-quality accounting? The book contains a discussion of how the above questions relate to: current accounting standards (such as IFRS and its Conceptual Framework), theories in economics, finance and other disciplines, evidence from empirical accounting research, and, the role that accounting plays in bridging the information gap between firms and financial statement users in capital markets. We cover a range of topics associated with accounting quality definitions, determinants and consequences. These include earnings and disclosure quality, accounting standards, the institutional environment, corporate governance, and managerial incentives. The usefulness of accounting, both for valuation and stewardship purposes, is discussed. The book is designed for graduate students in accounting and finance. It is an excellent introduction to accounting research for Master and PhD students when they write their thesis or dissertation. It is also useful for researchers who want an overview of current research and for practitioners wanting insight into the current state of knowledge about financial reporting."
Author : Thomas G. Evans
Publisher : South Western Educational Publishing
Page : 392 pages
File Size : 48,5 Mb
Release : 2003
Category : Accounting
ISBN : CORNELL:31924089590727
This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.
Author : Roy Sidebotham
Publisher : Elsevier
Page : 223 pages
File Size : 53,5 Mb
Release : 2014-05-17
Category : Business & Economics
ISBN : 9781483160290
Introduction to the Theory and Context of Accounting is an introductory text on the theory and context of accounting and covers topics ranging from long-term asset valuation and depreciation to the measurement of income, the utility of accounting statements, and the use of accounting in economics and politics. This book is comprised of 12 chapters and begins with a historical overview of accounting, from the introduction of double-entry or Italian method to the publication of the first book on accountancy by the Franciscan monk, Luca Pacioli. The development of accounting during the Industrial Revolution is also considered, along with the emergence of the accounting profession and the earliest professional organizations. The next chapter presents a conceptual framework of accounting, with emphasis on the limits of accountability, measurement assumptions, the construction of financial reports, and the development of accounting theory. Subsequent chapters deal with the use of accounting in economics and politics as well as the utility of accounting statements. This monograph will be a useful resource for teachers and undergraduate students of financial and management accounting.
Author : William Robert Scott
Publisher : Unknown
Page : 440 pages
File Size : 49,5 Mb
Release : 1997
Category : Accounting
ISBN : OSU:32435073299349
Scott reveals vast amounts of financial accounting information drawn from recent research that has until now been hidden in academic journals. He provides a clear, easy-to-use framework for students to (1) place this information in a financial accounting context, (2) explain and analyze the information intuitively and (3) to reveal the informationOs relevance in understanding the practice of accounting.