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Author : David Tweedie
Publisher :
ISBN 13 :
Total Pages : 71 pages
Book Rating : 4.:/5 (932 download)
Download or read book Financial Reporting Inflation and the Capital Maintenance Concept written by David Tweedie and published by . This book was released on 1900 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : D. P. Tweedie
Publisher :
ISBN 13 :
Total Pages : 71 pages
Book Rating : 4.:/5 (464 download)
Download or read book Financial Reporting, Inflation, and the Capital Maintenance Concept written by D. P. Tweedie and published by . This book was released on 1979 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert R. Sterling
Publisher :
ISBN 13 :
Total Pages : 354 pages
Book Rating : 4.3/5 (512 download)
Download or read book Maintenance of Capital written by Robert R. Sterling and published by . This book was released on 1982 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Geoffrey Whittington
Publisher : Cambridge University Press
ISBN 13 : 9780521270557
Total Pages : 260 pages
Book Rating : 4.2/5 (75 download)
Download or read book Inflation Accounting written by Geoffrey Whittington and published by Cambridge University Press. This book was released on 1983-03-03 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Describes the theoretical and practical aspects of alternative methods of inflation accounting. Simple numerical examples enable the reader to evaluate the relative practical solutions to the inflation-accounting problem now being implemented in the U.K., U.S., and throughout the English-speaking world.
Author :
Publisher :
ISBN 13 :
Total Pages : 318 pages
Book Rating : 4.F/5 ( download)
Download or read book The Impact of Inflation on Accounting written by and published by . This book was released on 1979 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : George O'Neal Gamble
Publisher :
ISBN 13 :
Total Pages : 157 pages
Book Rating : 4.:/5 (218 download)
Download or read book Concepts of Capital Maintenance in a Conceptual Framework for Financial Reporting written by George O'Neal Gamble and published by . This book was released on 1980 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Geoffrey Whittington
Publisher : Cambridge University Press
ISBN 13 : 0521190975
Total Pages : 367 pages
Book Rating : 4.5/5 (211 download)
Download or read book Value and Profit written by Geoffrey Whittington and published by Cambridge University Press. This book was released on 2017-08-03 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: A unique survey and analysis of the theory and practice of measurement in financial accounts, covering both traditional and alternative methods.
Author : D. P. Tweedie
Publisher :
ISBN 13 : 9780852917329
Total Pages : 44 pages
Book Rating : 4.9/5 (173 download)
Download or read book Capital Maintenance Concepts: the Choice written by D. P. Tweedie and published by . This book was released on 1985 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Vincent Tawiah
Publisher :
ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (13 download)
Download or read book Inflation Accounting written by Vincent Tawiah and published by . This book was released on 2015 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: The sole responsibility of accounting is to present what has transpired within a given period through reporting not what should have occurred or will occur. Despite fitting correctly into the definition of reporting business event, historical cost accounting in recent times has come under heavy criticism of lacking behind economic trends due to the use of original cost. Historical cost accounting has been challenge on principles of uniform monetary measure and matching concepts. These growing dissatisfaction with historical cost accounting as a method of reporting financial statements has made it necessary to consider alternative method which is accounting for price level changes. Unfortunately, this alternative has not been put to practice due to its unattractiveness. It is against this background that this paper attempts to discuss some novel questions with recommendations about the existing inflation accounting methods. Aside the traditional disadvantages of inflation accounting, this article have critically examine the restatement of items under inflation accounting against basic accounting, economics and finance principles. In addition the novel questions have been raised on the consistency and rationale behind the treatment of certain items under price level changes accounting. The article argues that, inflation accounting is not only inconsistent with accounting principles but also with related subjects such as economics and finance. In practice inflation accounting creates illusionary or imaginary profit which does not exist, thus capital maintenance concept is just a paper theory because much of the profit under inflation accounting is unrealised or holding gain Inflation accounting distorts the basic objective of reporting what happen within a period or at specific time. The greatest deterrent to adoption of price level changes accounting is what it is not: inflation accounting is not present value, net realizable value, or current market values or fair value and therein lies much of the opposition to its use. In line with these questions, the article recommends that, inflation accounting can only be meaningful with new accounting system since the existing system is based on historical cost accounting.
Author : P. T. Wanless
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 620 pages
Book Rating : 4.3/5 (512 download)
Download or read book Readings in Inflation Accounting written by P. T. Wanless and published by John Wiley & Sons. This book was released on 1979 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael E. Bradbury
Publisher :
ISBN 13 :
Total Pages : 25 pages
Book Rating : 4.:/5 (13 download)
Download or read book Capital Maintenance in a Contemporary Context written by Michael E. Bradbury and published by . This book was released on 2015 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides an overview for understanding the concept of capital maintenance and its relation to measurement. While there is extensive prior literature on this issue the focus of this literature is to provide a taxonomy of various methods of inflation accounting. This paper summarises the issue of capital maintenance in a contemporary context (i.e., the International Accounting Standards Board's Framework project). The conclusions are (1) that capital maintenance is a necessary (but not sufficient) adjustment for income to be determined, (2) that measurement and capital maintenance are independent concepts, (3) lifetime income is the same under various measurement methods but differs across concepts capital maintenance, (4) that items of other comprehensive income can be justified on the basis they represent the maintenance of operating capital and the recycling of these items should not be allowed, and (5) that current practice is mostly nominal dollar capital maintenance, but has other elements.
Author : Patrick R. Delaney
Publisher : John Wiley & Sons
ISBN 13 : 0470453516
Total Pages : 1057 pages
Book Rating : 4.4/5 (74 download)
Download or read book Wiley CPA Exam Review 2010, Financial Accounting and Reporting written by Patrick R. Delaney and published by John Wiley & Sons. This book was released on 2009-12-02 with total page 1057 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everything Today's CPA Candidates Need to Pass the CPA Exam Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple choice questions and more than 90 simulations, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Complete sample exam in financial accounting and reporting The most effective system available to prepare for the CPA exam-proven for over thirty years Timely-up-to-the-minute coverage for the computerized exam. Contains all current AICPA content requirements in auditing and attestation Unique modular format-helps you zero in on areas that need work, organize your study program, and concentrate your efforts Comprehensive questions-over 3,800 multiple-choice questions and their solutions in the four volumes Covers the new simulation-style problems Includes over 90 simulations Guidelines, pointers, and tips-show you how to build knowledge in a logical and reinforcing way Wiley CPA Exam Review 2010 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.
Author : Patrick R. Delaney
Publisher : John Wiley & Sons
ISBN 13 : 0470554363
Total Pages : 1009 pages
Book Rating : 4.4/5 (75 download)
Download or read book Wiley CPA Exam Review 2011, Financial Accounting and Reporting written by Patrick R. Delaney and published by John Wiley & Sons. This book was released on 2010-10-05 with total page 1009 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive four-volume set reviews all four parts of the CPA exam. With more than 3,800 multiple-choice questions over all four volumes, these guides provide everything a person needs to master the material.
Author : BPP Learning Media
Publisher : BPP Learning Media
ISBN 13 : 0751775924
Total Pages : 465 pages
Book Rating : 4.7/5 (517 download)
Download or read book ACCA Paper F7 - Financial Reporting (INT) Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2009-07-01 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. F7 is a demanding paper covering all the fundamentals of financial reporting. It has five main sections: 1. The conceptual framework of accounting 2. The regulatory framework 3. Preparation of financial statements which conform with IFRS 4. Preparation of consolidated financial statements 5. Analysis and interpretation of financial statementsF7 builds on knowledge from F3, or old paper 1.1. New topics introduced at this level are consolidated financial statements, construction contracts, financial instruments and leases.International is now the ACCA main stream. We also provide materials for the F7 UK variant. This study text has been reviewed by the examiner and concentrates on the key areas of the syllabus, taking into account the examiner's guidance on how topics will be examined. The text has a step-by-step approach to producing consolidated financial statements and lots of exercises which allow you to practise the workings. We guide you through the more problematic topics which can be brought into the preparation of single company financial statements, and encourage you to develop the critical awareness of problems in financial reporting which the examiner expects to see demonstrated at this level.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
Author : BPP Learning Media
Publisher : BPP Learning Media
ISBN 13 : 1472727541
Total Pages : 506 pages
Book Rating : 4.4/5 (727 download)
Download or read book ACCA F7 Financial Reporting written by BPP Learning Media and published by BPP Learning Media. This book was released on 2015-04-30 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.
Author : BPP Learning Media
Publisher : BPP Learning Media
ISBN 13 : 1445392097
Total Pages : 506 pages
Book Rating : 4.4/5 (453 download)
Download or read book ACCA F7 - Financial Reporting (UK and INT) - Study Text 2013 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2011-12-15 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Study Text has been reviewed by the examiner and concentrates on the key areas of the syllabus, taking into account the examiner's guidance on how topics will be examined. The Text takes a step-by-step approach to producing consolidated financial statements and lots of exercises which allow you to practise the workings. We guide you through the more problematic topics which can be brought into the preparation of single company financial statements, and encourage you to develop the critical awareness of problems in financial reporting which the examiner expects to see demonstrated at this level. The Study Text is suitable for both International and UK streams. Additional topics relating to the UK are covered in an online supplement.
Author : Harry I. Wolk
Publisher : PWS Publishing Company
ISBN 13 :
Total Pages : 632 pages
Book Rating : 4.3/5 (555 download)
Download or read book Accounting Theory written by Harry I. Wolk and published by PWS Publishing Company. This book was released on 1989 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt: Deals with the elements of accounting theory in the first part and then relates the elements to significant problems areas in accounting in the second part.
