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Author : M. W. E. Glautier
Publisher :
ISBN 13 : 9780273025023
Total Pages : 732 pages
Book Rating : 4.0/5 (25 download)
Download or read book Accounting Theory and Practice written by M. W. E. Glautier and published by . This book was released on 1986 with total page 732 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Kabiru I. Dandago
Publisher : Adonis & Abbey Publishers Ltd
ISBN 13 : 1912234556
Total Pages : 285 pages
Book Rating : 4.9/5 (122 download)
Download or read book Advanced Accounting Theory and Practice written by Kabiru I. Dandago and published by Adonis & Abbey Publishers Ltd. This book was released on 2009-01-30 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth! Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion.
Author : Thomas G. Evans
Publisher : South Western Educational Publishing
ISBN 13 :
Total Pages : 392 pages
Book Rating : 4.E/5 ( download)
Download or read book Accounting Theory written by Thomas G. Evans and published by South Western Educational Publishing. This book was released on 2003 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : R. Palaniappan
Publisher :
ISBN 13 : 9789380578347
Total Pages : 0 pages
Book Rating : 4.5/5 (783 download)
Download or read book Cost Accounting written by R. Palaniappan and published by . This book was released on 2012-07-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cost accounting provides key data to managers for planning and controlling, as well as for costing products, services, and customers. This text examines the cost accounting market and integrates current practices and theories.
Author : Harry I. Wolk
Publisher : SAGE
ISBN 13 : 1412953456
Total Pages : 697 pages
Book Rating : 4.4/5 (129 download)
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Author : Michael Gaffikin
Publisher :
ISBN 13 : 9781741030709
Total Pages : 264 pages
Book Rating : 4.0/5 (37 download)
Download or read book Accounting Theory written by Michael Gaffikin and published by . This book was released on 2008 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This new Australian text addresses a broad range of accounting theory and research while linking this to current accounting practice and the impact this has on businesses. The text goes beyond an analysis of theory, thought and ideas to include a more holistic view of other influences to the accounting profession including historical and cultural impacts and the regulation of the discipline. These influences are then related back to real, everyday problems faced by accountants."--Publisher's website.
Author : Maria-Gabriella Baldarelli
Publisher : Springer
ISBN 13 : 3319509187
Total Pages : 412 pages
Book Rating : 4.3/5 (195 download)
Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.
Author : Stewart Jones
Publisher : Routledge
ISBN 13 : 1135107254
Total Pages : 791 pages
Book Rating : 4.1/5 (351 download)
Download or read book The Routledge Companion to Financial Accounting Theory written by Stewart Jones and published by Routledge. This book was released on 2015-05-22 with total page 791 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Roy Bernard Kester
Publisher :
ISBN 13 :
Total Pages : 640 pages
Book Rating : 4.:/5 (321 download)
Download or read book Accounting Theory and Practice ... written by Roy Bernard Kester and published by . This book was released on 1920 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : K. Uno
Publisher : Springer Science & Business Media
ISBN 13 : 9401714339
Total Pages : 451 pages
Book Rating : 4.4/5 (17 download)
Download or read book Environmental Accounting in Theory and Practice written by K. Uno and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policy failures in environment and development have been blamed on frag mented and eclectic policies and strategies. The 1992 United Nations Con ference on Environment and Development, the 'Earth Summit' in Rio de Janeiro, called therefore for an integrated approach in planning and policy making to achieve long-term sustainable growth and development. The Con ference also recognized in its action plan, the Agenda 21, that integrated poli cies need to be supported by integrated information, notably requiring the implementation of integrated environmental and economic accounting by its member States. During the preparations for the Rio Summit, scientists and practitioners of national accounting met in a Special Conference on Environmental Account ing, organized by the International Association for Research in Income and Wealth (IARIW) in Baden, Austria. Their aim was to explore the need for and methodologies of adjusting national accounts for environmental reasons. National accountants had faced mounting criticism that conventional accounting neglected new scarcities in natural capital, as well as the social cost of environmental degradation. The result of their deliberations was a draft manual, later issued by the United Nations Statistics Division (UNSD) as a handbook of Integrated Environmental and Economic Accounting.
Author : Andrew Higson
Publisher : SAGE
ISBN 13 : 1446229629
Total Pages : 242 pages
Book Rating : 4.4/5 (462 download)
Download or read book Corporate Financial Reporting written by Andrew Higson and published by SAGE. This book was released on 2002-12-13 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: `This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic′ - Managerial Auditing Journal Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management′s motivations to fraud. Special features of this book include: - A critical examination of accounting ′theory′ - Senior practitioners′ insights on ′a true and fair view′ - An exploration of ′the financial reporting expectations gap′ - A discussion of the nature of ′corporate performance′ - An examination of corporate fraud - An examination of the implications of ′real-time′ reporting by companies - Discussion questions at the end of each chapter The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.
Author : S. Hall
Publisher : Elsevier
ISBN 13 : 1483185168
Total Pages : 370 pages
Book Rating : 4.4/5 (831 download)
Download or read book Accounting Principles and Practice written by S. Hall and published by Elsevier. This book was released on 2014-05-16 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Principles and Practice describes the principles and conventions which provide the structure of Accounting practice. Many of the questions are taken from the past examinations of the Royal Society of Arts, the Association of Certified and Corporate Accountants, the Society of Incorporated Accountants, and the Institute of Chartered Accountants. This book is divided into 19 chapters and begins with a brief introduction to the double entry system of accounting. Considerable chapters are devoted to the Accounting techniques concerning the management of different types of accounts, receipts, payments, and expenditures. Other chapters examine the validity of the principles involved and of the limitations of the conventions. This text is based upon the conviction that the oft-quoted distinction between theory and practice is disastrously misleading. It demonstrates that good theory and good practice are inseparable. This book will prove useful to accountants and accounting students.
Author : Leo Greendlinger
Publisher :
ISBN 13 :
Total Pages : 542 pages
Book Rating : 4.F/5 ( download)
Download or read book Accounting Theory and Practice written by Leo Greendlinger and published by . This book was released on 1911 with total page 542 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Hassan Ouda
Publisher : Springer Nature
ISBN 13 : 3030515958
Total Pages : 350 pages
Book Rating : 4.0/5 (35 download)
Download or read book Practice-Relevant Accrual Accounting for the Public Sector written by Hassan Ouda and published by Springer Nature. This book was released on 2020-10-23 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.
Author : Roy Bernard Kester
Publisher :
ISBN 13 :
Total Pages : 750 pages
Book Rating : 4.3/5 (512 download)
Download or read book Accounting Theory and Practice: Third year written by Roy Bernard Kester and published by . This book was released on 1921 with total page 750 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert J. Freeman
Publisher :
ISBN 13 : 9780130264695
Total Pages : 892 pages
Book Rating : 4.2/5 (646 download)
Download or read book Governmental and Nonprofit Accounting written by Robert J. Freeman and published by . This book was released on 2000 with total page 892 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Governmental and Nonprofit Accounting," Revised Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides readers with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables readers to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups. Includes coverage of the new reporting model standard: GASB "Statement 34." Includes illustrations of government-wide financial statements and fund-based financial statements presented using the major fund approach. Points out the major changes required from the current guidance and explains and illustrates the requirements of the new model. Explains and illustrates the GASB Statement 31. Contains the latest revision of OMB Circular A-133 on single audits. Appropriate for undergraduate Accounting courses, such as Governmental Accounting, Public Sector accounting, Government and Nonprofit Accounting, and Fund Accounting.
Author : Charles Forest Rittenhouse
Publisher :
ISBN 13 :
Total Pages : 204 pages
Book Rating : 4.3/5 (129 download)
Download or read book Accounting Theory and Practice written by Charles Forest Rittenhouse and published by . This book was released on 1919 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
