Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Forerunners Of Realizable Values Accounting In Financial Reporting
Download Forerunners Of Realizable Values Accounting In Financial Reporting full books in PDF, epub, and Kindle. Read online Forerunners Of Realizable Values Accounting In Financial Reporting ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Forerunners of Realizable Values Accounting in Financial Reporting by : G.W. Dean
Download or read book Forerunners of Realizable Values Accounting in Financial Reporting written by G.W. Dean and published by Routledge. This book was released on 2020-09-04 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1982, collects papers about market price valuations capable of different interpretations. Many give quite explicit support for the selling price case. Others are incapable of reasonable interpretation other than in support for selling price valuations. And still others are not inconsistent with the selling price case. Together they provide valuable historical analysis of selling price valuations in diverse contexts.
Book Synopsis The Routledge Companion to Fair Value and Financial Reporting by : Peter Walton
Download or read book The Routledge Companion to Fair Value and Financial Reporting written by Peter Walton and published by Routledge. This book was released on 2012-08-21 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
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 The Routledge Companion to Fair Value in Accounting by : Gilad Livne
Download or read book The Routledge Companion to Fair Value in Accounting written by Gilad Livne and published by Routledge. This book was released on 2018-06-13 with total page 814 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Book Synopsis Chambers on Accounting by : R.J. Chambers
Download or read book Chambers on Accounting written by R.J. Chambers and published by Routledge. This book was released on 2013-12-16 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is dedicated to the life work of Ray Chambers, who was continually seeking ways to stimulate and advance the development of a demonstrably rigorous and serviceable system of accounting. This search for an ideal led Chambers into myriad environments, an aspect of his life exhaustively illustrated in his "Aide Memoire," which forms part of this memorial volume.
Book Synopsis Logic, Law, and Ethics by : Raymond J. Chambers
Download or read book Logic, Law, and Ethics written by Raymond J. Chambers and published by Taylor & Francis. This book was released on 2000 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.
Book Synopsis Auditing as Independent Authentication by : Peter W. Wolnizer
Download or read book Auditing as Independent Authentication written by Peter W. Wolnizer and published by Sydney University Press. This book was released on 2006 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney. It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo - either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in textbooks of the time. The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers. The Sydney Accounting Classics series is an initiative of the Accounting Foundation, in association with Sydney University Press. Auditing as Independent Authentication: From the cover of the 1987 edition: 'This is a penetrating exposition of the role of auditing in controlling quality of the financial information on which any interested person may assess the performance and prospects of firms'.
Book Synopsis The Professional's Guide to Fair Value by : James P. Catty
Download or read book The Professional's Guide to Fair Value written by James P. Catty and published by John Wiley & Sons. This book was released on 2012-01-10 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: An all-encompassing guide to the elements and basics of fair value With the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered, including risk, dealing with the SEC, and details on legal responsibility. In addition, sample financial statements are included, along with tables, recommended applicable techniques, and management checklists for those who are responsible for preparing and approving of financial statements. Written by the Chairman and co-CEO of the International Association of Consultants, Valuators and Analysts (IACVA) Includes sample financial statements of both U.S. and foreign companies Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—The Professional's Guide to Fair Value is a reliable reference on the ins and outs of fair value financial disclosure.
Book Synopsis Advanced Technology in Textiles by : Md. Mizanur Rahman
Download or read book Advanced Technology in Textiles written by Md. Mizanur Rahman and published by Springer Nature. This book was released on 2023-06-16 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book highlights the latest technology in textile processing along with the application of eco-friendly chemicals and reagents. As textile is the second basic human need, this industry assimilates a large share in the world economy. Nonetheless, nothing should be accomplished compromising sustainability; therefore updated technology and modern machineries are being used in the textile processing. It is not only for enhancing the efficiency but also to reduce waste and energy consumption. Moreover, Nano particles and Bio-chemicals are assumed to become integral part in the future manufacturing system. In this book, the numerical and investigation results will be presented to highlight the mentioned topics so that the application is lucidly comprehended. In a nutshell, this book is supposed to cover all the vibrant innovations in the manufacturing arena in textiles in consideration with ecological balance as well as breakthroughs in applied technology assumed to veer the general concept of maintenance of that machineries.
Book Synopsis Financial Reporting Standards by : David T. Doran
Download or read book Financial Reporting Standards written by David T. Doran and published by Business Expert Press. This book was released on 2012-07-03 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is the score keeping system in the “game” of business, and you won’t do well in any “game” if you don’t understand how the score is kept. If you’re a practicing manager, MBA student, or a non-accounting business major, this book will do more than help you stay in the game. Inside, United States financial reporting standards are compared and contrasted with international financial reporting standards, and the authors detail how management’s choice of accounting methods and their required estimates in reporting transactions and events impact financial statements, both immediately and in the future. Unlike typical accounting books, journal entries are not used to illustrate topical coverage. This unique book exclusively provides you with a decision-making perspective by using the accounting equation format to directly illustrate financial statement effects of transactions and events. Most of the topics addressed in this book are typically studied by accounting majors in the two course “intermediate” accounting sequence, but the text also includes discussion of consolidations—a topic generally covered in the “advanced” accounting course. Intermediate accounting textbooks alone typically exceed well over 1,500 pages. By exclusively applying a user’s perspective, and limiting topical content to areas relevant for decision making, this book allows non-accountants to acquire the requisite underlying knowledge in a concise, easy to understand text.
Book Synopsis Guidelines for Financial Reporting Standards by : David Solomons
Download or read book Guidelines for Financial Reporting Standards written by David Solomons and published by Taylor & Francis. This book was released on 1997 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Solomon's guidelines first presented in 1989 achieved the unusual feat of bringing out of the closet of academic journals the need for accounting standards and impacting official policy in the UK with his conceptual framework. Against the historical macro-level backdrop of Britain's Accounting Standards Committee and the evolved canon of GAAP (gene.
Book Synopsis Financial Reporting by : William H. Beaver
Download or read book Financial Reporting written by William H. Beaver and published by . This book was released on 1989 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Oriented toward concepts rather than procedures and based on materials which have appeared in previous publications with a major portion taken from the author's experiences. Reflects the author's perspective on the financial reporting environment and based upon two major sources of experience, research and institutional. The third edition of Financial Reporting: An Accounting Revolution has been revised to include the Feltham-Ohlson framework and a discussion of key features of financial reporting. It acknowledges recent research incorporating balance sheet as well as earnings variables. It also reflects recent empirical research that adopts a balance sheet perspective. An essential reference for all financial professionals, including analysts, regulators, and managers.
Book Synopsis Valuation for Financial Reporting by : Michael J. Mard
Download or read book Valuation for Financial Reporting written by Michael J. Mard and published by John Wiley & Sons. This book was released on 2010-11-02 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in a third edition, Valuation for Financial Reporting provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. This one-stop resource clearly explains SFAS 141R, Business Combinations; SFAS 160, Noncontrolling Interests in Consolidated Financial Statements; and SFAS 157, Fair Value Measurements. The new edition furthers the elements of fair value in financial reporting in accordance with recent standards, providing primary emphasis on fair value measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill. Written by leading experts in the valuation field, the Third Edition features: Invaluable tools including flowcharts for SFAS 157 and SFAS 141R, a checklist for implementing the fair value measurement standard, and a preparer’s worksheet Discussion of the valuation aspects of the new financial reporting requirements, including how to identify and measure contingent considerations Interpretations of the accounting requirements with application of the requirements to specific facts and circumstances Specific guidance for determining fair value in a business combination Guidance for determining fair value measurement, including fair value definition, transaction costs, transportation costs, market participants, and highest and best use Now featuring an accompanying Website, Valuation for Financial Reporting, Third Edition is practical and easy to follow, with detailed examples of an impairment analysis as well as a business combination in which tangible and intangible assets are identified and valued. It is the authoritative reference every valuation professional must have.
Book Synopsis Valuation for Financial Reporting by : Michael J. Mard
Download or read book Valuation for Financial Reporting written by Michael J. Mard and published by John Wiley & Sons. This book was released on 2002-11-22 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis provides guidance and insight in the identification and measurement of intangible assets and goodwill pursuant to the Financial Accounting Standards Board Statements of Financial Accounting Standards (SFAS) No. 141, Business Combinations and (SFAS) No. 142 Goodwill and Other Intangible Assets. The new rules are sweeping and complex. Valuation for Financial Reporting will bring clarity to CFOs, auditors, valuation professionals, and CPAs by explaining the valuation aspects of the new financial reporting requirements, including how to identify the characteristics of goodwill and intangible assets, determine if impairment has occurred, and employ specific methods to assess the financial impact of such impairment. While numerous articles and commentaries on the subject have appeared dating back to the time the FASB began considering the issue, Valuation for Financial Reporting is the first to provide "real world" examples of the valuation techniques and methodologies required to perform a purchase price allocation under SFAS No. 141 and an impairment study under SFAS No. 142. Valuation for Financial Reporting will help lift the veil of mystery surrounding these two important pronouncements and provide a practical guide for their implementation. This book: * Shows the CPA and client how to apply the new SFAS 141 rules that pertain to all companies involved in an acquisition (buyer or seller) by analyzing and valuing the tangible and intangible assets acquired. * Teaches the CPA and client how to apply the new SFAS 142 rules that pertain to all companies that recognize and measure intangible assets and goodwill which may now be impaired * Presents detailed case studies and examples on how to apply and implement SFAS 141 and SFAS 142 * Provides a "How To" on the identification and measurement of intangible assets. * Includes a checklist for controlling the gathering of data necessary for the analyses and another checklist guiding the work program for methodologies * Offers guidance and examples for financial reporting purposes.
Book Synopsis Valuation for Financial Reporting by : Michael J. Mard
Download or read book Valuation for Financial Reporting written by Michael J. Mard and published by John Wiley & Sons. This book was released on 2007-10-19 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essential procedures for the measurement and reporting of fair value in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No. 157 * Presents the new definition of fair value and certain empirical research * Distinguishes fair value from fair market value * Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157 * Includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos. 142 and 144 * Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations * Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format * Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program
Book Synopsis Transparency in Financial Reporting by : Ruth Ann McEwen
Download or read book Transparency in Financial Reporting written by Ruth Ann McEwen and published by Harriman House Limited. This book was released on 2009 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: By January 2012, all major economies will provide financial reports using International Financial Reporting Standards (IFRS). This authoritative book provides all the essential information required for advanced practitioners and analysts at this critical juncture.
Book Synopsis Accounting Theory by : Harry I. Wolk
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.
