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Current Debates In International Accounting
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Book Synopsis Current Debates in International Accounting by : Christopher Nobes
Download or read book Current Debates in International Accounting written by Christopher Nobes and published by Edward Elgar Publishing. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Current Debates Regarding International Accounting Harmonization, Standardization and Compliance by : Ioana Anghel
Download or read book Current Debates Regarding International Accounting Harmonization, Standardization and Compliance written by Ioana Anghel and published by . This book was released on 2016 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: The central goal of the adoption of the IFRS was to improve the quality of accounting information and to ensure greater comparability and transparency of international financial reporting. This paper is intended to identify the importance of accounting and financial information in the present context of continuous and dynamic change towards globalization on all levels, in order to outline the underlying factors that generate differences regarding international accounting. At the same time, the paper traces the evolution of international accounting harmonization, standardization and uniformity with the aim of describing the advantages, concerns, success and flaws of the IAS/IFRS framework.
Book Synopsis Contemporary Issues in Financial Reporting by : Paul Rosenfield
Download or read book Contemporary Issues in Financial Reporting written by Paul Rosenfield and published by Routledge. This book was released on 2006-04-18 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Current Debates in Accounting & Finance by : Hakan Kapucu
Download or read book Current Debates in Accounting & Finance written by Hakan Kapucu and published by ismail siriner. This book was released on 2017-12-16 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a product of the need of understanding the new debates both from the perspective of business management and economics. The first part discusses accounting education and accountancy. In the second part, the relationship between investment and development has been investigated according to entrepreneurship and environment. The next part deals with the current debates on investment in terms of microeconomics. In the fourth part, the factors influencing decision-making in financial markets have been discussed by focusing on volatility, timing, and financial performance. In the last part of the book, current debates are about how managing and hedging risks of new instruments in the financial markets.
Book Synopsis Studies in Accounting and Finance by : Arun Kumar Basu
Download or read book Studies in Accounting and Finance written by Arun Kumar Basu and published by Pearson Education India. This book was released on 2013-08 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Accounting and Transnational Decisions by : S. J. Gray
Download or read book International Accounting and Transnational Decisions written by S. J. Gray and published by Butterworth-Heinemann. This book was released on 2014-05-20 with total page 513 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.
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 Contemporary Issues in Accounting by : Elaine Conway
Download or read book Contemporary Issues in Accounting written by Elaine Conway and published by Springer. This book was released on 2018-06-01 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis International Financial Reporting Standards Desk Reference by : Roger Hussey
Download or read book International Financial Reporting Standards Desk Reference written by Roger Hussey and published by John Wiley & Sons. This book was released on 2005-04-22 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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
Book Synopsis International Accounting by : Shahrokh M. Saudagaran
Download or read book International Accounting written by Shahrokh M. Saudagaran and published by CCH. This book was released on 2009 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Ethics by : Ronald F. Duska
Download or read book Accounting Ethics written by Ronald F. Duska and published by John Wiley & Sons. This book was released on 2018-11-28 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: A trusted resource on the complex ethical questions that define the accounting profession An accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.
Book Synopsis Studies in Accounting and Finance: Contemporary Issues and Debates by : Basu and Saha
Download or read book Studies in Accounting and Finance: Contemporary Issues and Debates written by Basu and Saha and published by Pearson Education India. This book was released on 2010 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Issues in Financial Accounting by : Scott Henderson
Download or read book Issues in Financial Accounting written by Scott Henderson and published by Pearson Higher Education AU. This book was released on 2015-05-20 with total page 1029 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis International Accounting and Multinational Enterprises by : Lee H. Radebaugh
Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.
Book Synopsis International Accounting by : Shahrokh M. Saudagaran
Download or read book International Accounting written by Shahrokh M. Saudagaran and published by CCH Incorporated. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: As business and capital markets continue to grow more global, the need for cross-border financial information has correspondingly increased. And, as IFRS gets closer to becoming a reality in the United States, international accounting has been brought to the forefront in both the academic and the practitioner markets. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. With the problems exposed in the quality of financial reporting in many countries, a solid understanding of international accounting issues is an important part of the portfolio of skills that managers in medium and large enterprises must possess. Each chapter ends with a summary of the main points contained therein, discussion questions, exercises, Test Prepper questions, and where appropriate, cases. The discussion questions are relatively straightforward applications of chapter materials. In keeping with the user perspective of the book most of the exercises involve hands-on application of domestic and foreign annual reports. The book is accompanied by instructors material that includes 1) an outline of each chapter, 2) solutions for selected exercises and cases at the end of the chapter, 3) a test bank consisting of true/false and multiple choice questions, 4) Test Prepper questions, and 5) PowerPoint slides.
Book Synopsis International Corporate Reporting by : Pauline Weetman
Download or read book International Corporate Reporting written by Pauline Weetman and published by Routledge. This book was released on 2020-02-19 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.
Book Synopsis International Accounting by : Ahmed Riahi-Belkaoui
Download or read book International Accounting written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 1985-06-26 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
