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1998 Statement of Financial Accounting Concepts

Author : Financial Accounting Standards Board (FASB)
Publisher : Wiley
ISBN 13 : 9780471197843
Total Pages : 0 pages
Book Rating : 4.1/5 (978 download)

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Book Synopsis 1998 Statement of Financial Accounting Concepts by : Financial Accounting Standards Board (FASB)

Download or read book 1998 Statement of Financial Accounting Concepts written by Financial Accounting Standards Board (FASB) and published by Wiley. This book was released on 1998-09-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The FASB Statements of Financial Accounting Concepts contains the full text of five of the six Statements of Financial Accounting Concepts issued to date. The existing concepts are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide selection of economic events to be recognized and measured for financial reporting. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish generally accepted Accounting Principles.

Accounting Theory

Author : Harry I. Wolk
Publisher : SAGE
ISBN 13 : 1412953456
Total Pages : 697 pages
Book Rating : 4.4/5 (129 download)

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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.

A Conceptual Framework for Financial Accounting and Reporting

Author : Richard Macve
Publisher : Routledge
ISBN 13 : 1317842782
Total Pages : 281 pages
Book Rating : 4.3/5 (178 download)

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Book Synopsis A Conceptual Framework for Financial Accounting and Reporting by : Richard Macve

Download or read book A Conceptual Framework for Financial Accounting and Reporting written by Richard Macve and published by Routledge. This book was released on 2015-12-22 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The FASB

Author : Paul B. W. Miller
Publisher : Irwin Professional Publishing
ISBN 13 :
Total Pages : 212 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis The FASB by : Paul B. W. Miller

Download or read book The FASB written by Paul B. W. Miller and published by Irwin Professional Publishing. This book was released on 1994 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short book provides biographical information about FASB's people that is not available elsewhere & breaks down their image of aloofness. Moreover, it describes in detail the politics of setting standards & scrutinizes them, using numerous examples.

Accounting Theory

Author : William Andrew Paton
Publisher :
ISBN 13 :
Total Pages : 532 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Accounting Theory by : William Andrew Paton

Download or read book Accounting Theory written by William Andrew Paton and published by . This book was released on 1922 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Wiley IFRS 2017

Author : PKF International Ltd
Publisher : John Wiley & Sons
ISBN 13 : 1119340195
Total Pages : 1022 pages
Book Rating : 4.1/5 (193 download)

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Book Synopsis Wiley IFRS 2017 by : PKF International Ltd

Download or read book Wiley IFRS 2017 written by PKF International Ltd and published by John Wiley & Sons. This book was released on 2017-02-24 with total page 1022 pages. Available in PDF, EPUB and Kindle. Book excerpt: The one-stop resource for IFRS interpretation and application, updated for 2017 Wiley IFRS 2017 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner's perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance. The IASB's efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation. Review the latest IFRS rules and standards Apply guidelines and best practices appropriately Gain expert insight on IFRS interpretation and implementation Ensure compliance and verify completeness Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners' understanding of how to apply them correctly in real-world cases. Wiley IFRS 2017 offers a complete, up-to-date reference to help you apply and comply with the latest international standards.

The FASB Conceptual Framework Project, 1973-1985

Author : Pelham Gore
Publisher : Manchester University Press
ISBN 13 : 9780719036330
Total Pages : 216 pages
Book Rating : 4.0/5 (363 download)

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Book Synopsis The FASB Conceptual Framework Project, 1973-1985 by : Pelham Gore

Download or read book The FASB Conceptual Framework Project, 1973-1985 written by Pelham Gore and published by Manchester University Press. This book was released on 1992 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work investigates why the Financial Accounting Standards Board's Conceptual Framework Project (1973-1985), which sought to set down financial reporting standards for accounting, attracted so much criticism. The author suggests that a CF is expected to bear too heavy a load, but that it cannot furnish the answer to all financial accounting ills. He believes that the best contribution that a CF can offer is that it can provide a focus to the debate that leads to a new financial reporting standard.

Principles of Accounting Volume 1 - Financial Accounting

Author : Mitchell Franklin
Publisher :
ISBN 13 : 9781680922912
Total Pages : 1056 pages
Book Rating : 4.9/5 (229 download)

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Book Synopsis Principles of Accounting Volume 1 - Financial Accounting by : Mitchell Franklin

Download or read book Principles of Accounting Volume 1 - Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory

Author : C. Richard Baker
Publisher : Emerald Group Publishing
ISBN 13 : 1801178062
Total Pages : 220 pages
Book Rating : 4.8/5 (11 download)

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Book Synopsis Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory by : C. Richard Baker

Download or read book Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory written by C. Richard Baker and published by Emerald Group Publishing. This book was released on 2021-11-15 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.

Accounting Theory

Author : Thomas G. Evans
Publisher : South Western Educational Publishing
ISBN 13 :
Total Pages : 392 pages
Book Rating : 4.E/5 ( download)

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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.

Accounting Theory

Author : John Asmus Christensen
Publisher : Irwin/McGraw-Hill
ISBN 13 :
Total Pages : 488 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Accounting Theory by : John Asmus Christensen

Download or read book Accounting Theory written by John Asmus Christensen and published by Irwin/McGraw-Hill. This book was released on 2003 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text covers both financial and managerial accounting theory with a strong emphasis on accounting information systems. It examines the challenges faced by accounting information users and preparers, and the role accounting information systems play.

Living Law

Author : Marc Hertogh
Publisher : Bloomsbury Publishing
ISBN 13 : 1847314775
Total Pages : 292 pages
Book Rating : 4.8/5 (473 download)

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Book Synopsis Living Law by : Marc Hertogh

Download or read book Living Law written by Marc Hertogh and published by Bloomsbury Publishing. This book was released on 2008-12-13 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of essays is the first edited volume in the English language which is entirely dedicated to the work of Eugen Ehrlich. Eugen Ehrlich (1862-1922) was an eminent Austrian legal theorist and professor of Roman law. He is considered by many as one of the 'founding fathers' of modern sociology of law. Although the importance of his work (including his concept of 'living law') is widely recognised, Ehrlich has not yet received the serious international attention he deserves. Therefore, this collection of essays is aimed at 'reconsidering' Eugen Ehrlich by bringing together an interdisciplinary group of leading international experts to discuss both the historical and theoretical context of his work and its relevance for contemporary law and society scholarship. This book has been divided into four parts. Part I of this volume paints a lively picture of the Bukowina, in southeastern Europe, where Ehrlich was born in 1862. Moreover it considers the political and academic atmosphere at the end of the nineteenth century. Part II discusses the main concepts and ideas of Ehrlich's sociology of law and considers the reception of Ehrlich's work in the German speaking world, in the United States and in Japan. Part III of this volume is concerned with the work of Ehrlich in relation to that of some his contemporaries, including Roscoe Pound, Hans Kelsen and Cornelis van Vollenhoven. Part IV focuses on the relevance of Ehrlich's work for current socio-legal studies. This volume provides both an introduction to the important and innovative scholarship of Eugen Ehrlich as well as a starting point for further reading and discussion.

Objectives of Financial Statements: Selected papers

Author : American Institute of Certified Public Accountants. Study Group on the Objectives of Financial Statements
Publisher :
ISBN 13 :
Total Pages : 408 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Objectives of Financial Statements: Selected papers by : American Institute of Certified Public Accountants. Study Group on the Objectives of Financial Statements

Download or read book Objectives of Financial Statements: Selected papers written by American Institute of Certified Public Accountants. Study Group on the Objectives of Financial Statements and published by . This book was released on 1973 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Materiality in Financial Reporting

Author : Francesco Bellandi
Publisher : Emerald Group Publishing
ISBN 13 : 1787438430
Total Pages : 442 pages
Book Rating : 4.7/5 (874 download)

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Book Synopsis Materiality in Financial Reporting by : Francesco Bellandi

Download or read book Materiality in Financial Reporting written by Francesco Bellandi and published by Emerald Group Publishing. This book was released on 2017-12-15 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.

Corporate Law and the Theory of the Firm

Author : Wm. Dennis Huber
Publisher : Routledge
ISBN 13 : 1000061841
Total Pages : 195 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Corporate Law and the Theory of the Firm by : Wm. Dennis Huber

Download or read book Corporate Law and the Theory of the Firm written by Wm. Dennis Huber and published by Routledge. This book was released on 2020-04-08 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dozens of judicial opinions have held that shareholders own corporations, that directors are agents of shareholders, and even that directors are trustees of shareholders’ property. Yet, until now, it has never been proven. These doctrines rest on unsubstantiated assumptions. In this book the author performs a rigorous, systematic analysis of common law, contract law, property law, agency law, partnership law, trust law, and corporate statutory law using judicial rulings that prove shareholders do not own corporations, that there is no separation of ownership and control, directors are not agents of shareholders, and shareholders are not investors in corporations. Furthermore, the author proves the theory of the firm, which is founded on the separation of ownership and control and directors as agents of shareholders, promotes an agenda that wilfully ignores fundamental property law and agency law. However, since shareholders do not own the corporation, and directors are not agents of shareholders, the theory of the firm collapses. The book corrects decades of confusion and misguided research in corporate law and the economic theory of the firm and will allow readers to understand how property law, agency law, and economics contradict each other when applied to corporate law. It will appeal to researchers and upper-level and graduate students in economics, finance, accounting, law, and sociology, as well as attorneys and accountants.

A Conceptual Framework for Financial Accounting and Reporting

Author : Richard Macve
Publisher : Taylor & Francis
ISBN 13 : 9780815330356
Total Pages : 280 pages
Book Rating : 4.3/5 (33 download)

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Book Synopsis A Conceptual Framework for Financial Accounting and Reporting by : Richard Macve

Download or read book A Conceptual Framework for Financial Accounting and Reporting written by Richard Macve and published by Taylor & Francis. This book was released on 1997 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.

Tell it Like it was

Author : Robert Newton Anthony
Publisher : McGraw-Hill/Irwin
ISBN 13 :
Total Pages : 344 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Tell it Like it was by : Robert Newton Anthony

Download or read book Tell it Like it was written by Robert Newton Anthony and published by McGraw-Hill/Irwin. This book was released on 1983 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focusses on two main themes - that accounting practice should recognise equity interest as cost, and treat equity interest just like other items of cost; and that business and non-business accounting are essentially similar.