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Approaches And Theories To Standard Setting In Accounting
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Book Synopsis Approaches and Theories to Standard Setting in Accounting by : Panagiotis Papadopoulos
Download or read book Approaches and Theories to Standard Setting in Accounting written by Panagiotis Papadopoulos and published by GRIN Verlag. This book was released on 2011-12 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 64, University of Westminster (Westminster Business School), course: Financial Accounting and Policy, language: English, abstract: Since the financial crisis in 2008 the topic regulation of the markets at all revived. The world was looking for guilty parties in Rating agencies, financial institutions, governments and lastly audit firms and institutions which gave them their working framework - the accounting standards. On the one hand the scream for more regulation in the private sector to protect the public good became louder and on the other hand scientists were warning of such overbearing steps because they would be damaging the economy. This issue provides the basis for this paper where accounting is seen as an eco-nomic good. Accounting information is not costless to produce for the corporations and it raises compliance costs. On the one hand managers are using accounting rules that minimize information costs and on the other hand shareholders want ac-counting rules that improve their ability to control and monitor the manager's action. Theoretically, financial accounting and reporting should be objective, neutral and apolitical. However, the standard setting process can be influenced by external groups with different interests.
Book Synopsis Accounting Theory by : Harry I. Wolk
Download or read book Accounting Theory written by Harry I. Wolk and published by South Western Educational Publishing. This book was released on 1997 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt: The goal of this text is to provide students with increased knowledge about accounting research and the standard-setting process, as well as an in-depth look at major problem areas of financial accounting. It also aims to increase students analytical and critical-thinking skills through the use of cases, real-world examples, and writing assignments.
Book Synopsis Accounting Theory by : Ahmed Riahi-Belkaoui
Download or read book Accounting Theory written by Ahmed Riahi-Belkaoui and published by Nelson Australia. This book was released on 2002 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a comprehensive introduction to accounting theory for students who are majoring in accounting. This text will also provide an evaluation of accounting theory from a number of alternative perspectives and paradigms.
Book Synopsis Accounting Theory by : Jayne Godfrey
Download or read book Accounting Theory written by Jayne Godfrey and published by Wiley. This book was released on 2003-07-25 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Theory 5th edition is the new edition of the market leading theory textbook. The 5th edition has been updated to enhance student understanding of the role of accounting theory and the application of accounting theory in the professional environment. Increasingly, students have failed to appreciate the relevance of studying accounting theory due to the esoteric nature of the discipline and its lack of any obvious correlation to a discrete accounting process. The new edition addresses this issue and makes the link to industry more clear through chapter vignettes and case studies. The new edition goes further to align the study of accounting theory to the professional environment domestically and internationally. To achieve this, the new edition includes a "International View" vignette in each chapter to profile the international response or thinking on relevant issues, ?Theory in Action? boxes illustrate the chapter material by way of presenting professional examples to build understanding and end of chapter case studies have develop and apply student understanding of the material. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective.
Book Synopsis An Introduction to Modern Financial Reporting Theory by : Brian A Rutherford
Download or read book An Introduction to Modern Financial Reporting Theory written by Brian A Rutherford and published by SAGE. This book was released on 2000 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Financial Accounting Theory and Analysis by : Richard G. Schroeder
Download or read book Financial Accounting Theory and Analysis written by Richard G. Schroeder and published by . This book was released on 2005-01-04 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Accounting Theory by : Harry I. Wolk
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.
Book Synopsis Contemporary Issues in Accounting Regulation by : Stuart McLeay
Download or read book Contemporary Issues in Accounting Regulation written by Stuart McLeay and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis A Postmodern Accounting Theory by : Gaétan Breton
Download or read book A Postmodern Accounting Theory written by Gaétan Breton and published by Emerald Group Publishing. This book was released on 2018-11-30 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior of perparers and users.
Book Synopsis Accounting Theory by : Thomas G. Evans
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.
Book Synopsis Globalisation of Accounting Standards by : Jayne Maree Godfrey
Download or read book Globalisation of Accounting Standards written by Jayne Maree Godfrey and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.
Book Synopsis The Nature of Accounting Regulation by : Ian Dennis
Download or read book The Nature of Accounting Regulation written by Ian Dennis and published by Routledge. This book was released on 2013-10-15 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ‘rules-based’ or ‘principles-based,’ there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between ‘principles-based’ and ‘rules-based’ standards and on the nature of ‘good’ accounting standards.'
Book Synopsis Accounting Theory by : Harry I. Wolk
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2012-08-20 with total page 809 pages. Available in PDF, EPUB and Kindle. Book excerpt: An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.
Book Synopsis Accounting for Value by : Stephen Penman
Download or read book Accounting for Value written by Stephen Penman and published by Columbia University Press. This book was released on 2010-12-30 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Value teaches investors and analysts how to handle accounting in evaluating equity investments. The book's novel approach shows that valuation and accounting are much the same: valuation is actually a matter of accounting for value. Laying aside many of the tools of modern finance the cost-of-capital, the CAPM, and discounted cash flow analysis Stephen Penman returns to the common-sense principles that have long guided fundamental investing: price is what you pay but value is what you get; the risk in investing is the risk of paying too much; anchor on what you know rather than speculation; and beware of paying too much for speculative growth. Penman puts these ideas in touch with the quantification supplied by accounting, producing practical tools for the intelligent investor. Accounting for value provides protection from paying too much for a stock and clues the investor in to the likely return from buying growth. Strikingly, the analysis finesses the need to calculate a "cost-of-capital," which often frustrates the application of modern valuation techniques. Accounting for value recasts "value" versus "growth" investing and explains such curiosities as why earnings-to-price and book-to-price ratios predict stock returns. By the end of the book, Penman has the intelligent investor thinking like an intelligent accountant, better equipped to handle the bubbles and crashes of our time. For accounting regulators, Penman also prescribes a formula for intelligent accounting reform, engaging with such controversial issues as fair value accounting.
Book Synopsis Financial Accounting Theory by : William Robert Scott
Download or read book Financial Accounting Theory written by William Robert Scott and published by Prentice Hall. This book was released on 2000 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's levels. This newly revised text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting. Important research papers are selected for description and commentary, while extensive references to other research papers underlie the text discussion.
Book Synopsis Accounting Theory by : Jayne Godfrey
Download or read book Accounting Theory written by Jayne Godfrey and published by Wiley. This book was released on 2006-06-26 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: AUTHORS Jayne Godfrey, Monash University Allan Hodgson, University of Amsterdam Scott Holmes, University of Newcastle Ann Tarca, University of Western Australia DESCRIPTION Accounting Theory 6e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with the new IASB Framework and addresses the differences in reported information as a consequence of international harmonisation of accounting standards and accounting choices. Throughout this edition, new developments in accounting theory are supported with links to professional experiences, both locally and internationally. The Framework of the International Financial Reporting Standards (IFRS) has required significant consolidation and rewriting of chapters. More than ever, the focus of this new edition is to provide students with an understanding of the Framework and how accounting information can be interpreted and applied in practice. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective. NEW TO THIS EDITION New author, Ann Tarca, whose research focus is on international financial reporting standards and practices. She has a particular interest in international issues including standard setting, regulation and enforcement. Part 4 \'Accounting regulation and specific issues\' has been thoroughly revised in accordance with the IASB Framework The adoption of \'fair value accounting\', as a consequence of IFRS, has now elevated Chapter 15 \'Measurement of assets and liabilities\' to a higher level New and expanded \'Theory in Action\' chapter vignettes and end of chapter case studies illustrate and apply the principles of accounting theory. FEATURES Increased pedagogy to ensure student understanding of the key concepts, such as: New chapter \'Summary\' reiterates key chapter learning objectives New \'Theory in Action\' chapter vignettes New end of chapter activities, including case studies that will apply understanding to professional events Thorough revision in accordance with IASB Framework together with SAC1 and SAC 2 that make up the conceptual framework in Australia \'International View\' vignettes highlight international opinions and approaches to accounting theories End of book glossary is ideal for studying key terms ABOUT THE AUTHORS Prof. Jayne Godfrey, BCom (Hons), DipEd, MEc, PhD, is Deputy Dean - Research at Monash University Faculty of Business and Economics. Her extensive list of publications in high quality internationally refereed journals draw upon a range of accounting theories. Jayne serves on editorial boards and referees for international and Australian journals. For her service to Australian society through business leadership, Jayne was awarded Australia\'s Centenary Medal. A past member of the Australian Accounting Standards Board, and past President of the Accounting Association of Australia and New Zealand, she frequently addresses international and national audiences concerning accounting research issues. Jayne\'s research focuses upon the role of accounting in generating and distributing economic resources - including the contracting and capital market causes and consequences of earnings management, and auditor specialisation. Prof. Allan Hodgson, BEc (Hons), MEc, PhD (ANU), is Professor of Financial Accounting and Head of Accounting and Control at the University of Amsterdam in the Netherlands. He has lectured in accounting theory and financial statement analysis for the past twenty five years at tertiary institutions in Europe, Australia, the UK and the US. His research interests include derivative markets, the relevance of accounting variables for firm and intangible pricing, and corporate governance with a focus on insider-trading. Prof. Scott Holmes B.Com. (N\'cle), PhD (ANU) FCPA is currently Dean of Graduate Studies and Professor of Accounting, The University of Newcastle and Adjunct Professor UQ Business School, The University of Queensland. Scott has held academic positions at a number of universities, including: Australian National University, QUT, University of Queensland, University of Arizona and University of Oregon. Scott has published widely within the accounting literature and has served as an editor/associate editor of the Accounting Research Journal for the past 13 years. He has also acted as a consultant to several of the multinational accounting firms. In 2004 Scott was made a life member of the Small Enterprise Association of Australia and New Zealand in recognition of his research in the area of small firm financial management and reporting. Scott\'s current research focus is on valuing and accounting for biodiverse assets at both the corporate and macro levels. Dr Ann Tarca, PhD, MAcc, BCom, is a senior lecturer in accounting in the Business School at the University of Western Australia. She has over 15 years teaching experience, with the last ten years being spent at UWA working with both undergraduate and post-graduate students. Following from her experience as a chartered accountant in public practice, her research has focused on financial reporting standards and practices. She has a particular interest in international issues including standard setting, regulation and enforcement.
Book Synopsis Accounting Theory by : Harry I. Wolk
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE Publications. This book was released on 2016-06-04 with total page 673 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
