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Author : Kimun D. Lee
Publisher :
ISBN 13 :
Total Pages : 314 pages
Book Rating : 4.:/5 (41 download)
Download or read book Full and Fair Disclosure in Annual Financial Reports written by Kimun D. Lee and published by . This book was released on 1974 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Herman W. Bevis
Publisher : Routledge
ISBN 13 : 1134602650
Total Pages : 226 pages
Book Rating : 4.1/5 (346 download)
Download or read book Corporate Financial Reporting in a Competitive Economy (RLE Accounting) written by Herman W. Bevis and published by Routledge. This book was released on 2013-11-26 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is concerned with the financial accounting and reporting of publicly owned corporations to their shareholders. It examines the origins of financial accounting and reporting, external influences on accounting and reporting practices as well as the measurement process.
Author : Gill North
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041168184
Total Pages : 386 pages
Book Rating : 4.0/5 (411 download)
Download or read book Effective Company Disclosure in the Digital Age written by Gill North and published by Kluwer Law International B.V.. This book was released on 2015-10-16 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Effective corporate reporting and disclosure are critical in financial markets to promote vigorous competition, optimal performance, and transparency. This book examines whether existing disclosure frameworks in eight countries with the world's most significant securities exchanges achieve these objectives, and then, drawing on extensive empirical findings, identifies the policies and practices that contribute most to improving the overall quality of listed company reporting and communication. Contending that public disclosure of listed company information is an essential precondition to the long-term efficient operation of financial markets, the book provides analysis of such issues and topics as the following: - arguments for and against mandatory disclosure regimes; - key principles of periodic and continuous disclosure regulation; - tensions between direct and indirect investment in financial markets; - assumptions concerning the need to maintain a privileged role for financial intermediaries; - intermediary, analyst, and research incentives; - protection of individual investors; - selective disclosure; - disclosure of bad news; - the role of accounting standards; - public access to company briefings; - long term performance reporting and analysis; and - company reporting developments. A significant portion of the book provides an overview of disclosure regulation and practice in the United States, Canada, Germany, the United Kingdom, Japan, Hong Kong, Australia, and Singapore. A highly informative survey looks at company reports, disclosures, and websites of large listed companies, including Microsoft, Citigroup, Teck Resources, Deutsche Bank, BP, Sony, PetroChina Company, BHP Billiton, and Singapore Telecommunications. The book discusses common disclosure issues that arise across jurisdictions, provides valuable insights on the efficacy of existing disclosure regulation and practice, and highlights the important principles, processes, and practices that underpin best practice company disclosure frameworks. It will be welcomed by company boards and executives and their counsel, as well as by policymakers and scholars in the areas of corporate, securities, banking and financial law, accounting, economics and finance.
Author : Roger Hussey
Publisher : World Scientific
ISBN 13 : 9811275556
Total Pages : 412 pages
Book Rating : 4.8/5 (112 download)
Download or read book Understanding Financial Reporting Standards: A Non-technical Guide written by Roger Hussey and published by World Scientific. This book was released on 2023-10-25 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: If you want to understand the regulations and practices of financial accounting and reporting, this is the book for you! The authors of this book have developed a unique set of material on corporate financial reporting based on their collective years of teaching experience. In this book, they explain, in non-technical language, the financial information that companies are required to provide.What are companies? Why are they formed? Companies are not charities but are formed to provide a good income to their shareholders by selling us goods and services. Large companies in the UK are mostly known as Public Limited Companies (PLCs). There are about 2,000 PLCs in the London Stock Exchange. But do we understand these companies' objectives and activities? We can do so by examining the financial information they provide publicly in their annual financial reports.To be able to examine the financial statements issued by companies, you need to understand the regulations issued by the International Accounting Standards Board (IASB). This book explains the requirements of Financial Reporting Standards. Guidance on the disclosure requirements and examples from companies' financial reports are also provided and explained. Many of these company names are synonymous with our everyday lives. Think about Cadbury Chocolate, Unilever, Diageo, Shell, Boots. It is difficult to conceive our lives without their products and services. The explanation and guidance provided in this book will allow you to understand fully the operations of such companies. This is vital knowledge if you intend to do business with the companies, buy their products and services or find employment with them.
Author : Steven Mark Levy
Publisher : Aspen Publishers
ISBN 13 : 9780735594005
Total Pages : 1058 pages
Book Rating : 4.5/5 (94 download)
Download or read book Corporate Financial Disclosure Answer Book written by Steven Mark Levy and published by Aspen Publishers. This book was released on 2009-10-28 with total page 1058 pages. Available in PDF, EPUB and Kindle. Book excerpt: Federal law requires public companies to disclose financial and other information in accordance with strict standards, including thousands of SEC, FASB, PCAOB, and stock exchange pronouncements. Disclosure must be in a prospectus, as well as in annual and quarterly reports and proxy statements filed with the SEC. Corporate Financial Disclosure Answer Book is your guide to this vital subject. Whether you are a lawyer, accountant, corporate officer, director, audit committee member, or investor, you will obtain detailed answers to virtually every regulatory question you are likely to encounter regarding financial disclosure--in readable plain English. The convenient question-and-answer format is ideal for beginners seeking a general understanding of a topic, as well as seasoned professionals grappling with critical issues. Semiannual supplements keep this valuable reference up to date in this rapidly evolving field, including requirements created by the massive Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 . With Corporate Financial Disclosure Answer Book, you'll be able to quickly obtain and easily understand answers to key questions about: Financial statement preparation Exchange Act registration and reporting Interactive data financial reporting and electronic filing Management's discussion and analysis Derivatives disclosure Disclosure controls and procedures Internal control over financial reporting Executive compensation disclosure CEO and CFO certification of reports Pro-forma/non-GAAP financial information Audit committee responsibilities Auditor independence Financial restatements Regulation FD fair disclosure International accounting standards Financial statement audits PCAOB registration, inspections and enforcement Stock exchange listing standards And much more!
Author : Robert K. Herdman
Publisher :
ISBN 13 :
Total Pages : 1180 pages
Book Rating : 4.E/5 ( download)
Download or read book SEC Financial Reporting written by Robert K. Herdman and published by . This book was released on 1983 with total page 1180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Coverage of every aspect of financial reporting & disclosure under Regulations S-X and S-K, with step-by-step procedures for preparing information for Form 10-K & annual shareholders reports. The authors' focus on common problem areas and current developments includes: 1 Volume
Author : Herman W. Bevis
Publisher :
ISBN 13 :
Total Pages : 212 pages
Book Rating : 4./5 ( download)
Download or read book Corporate Financial Reporting in a Competitive Economy written by Herman W. Bevis and published by . This book was released on 1965 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Janice Monti-Belkaoui
Publisher : Praeger
ISBN 13 :
Total Pages : 200 pages
Book Rating : 4.3/5 (512 download)
Download or read book Fairness in Accounting written by Janice Monti-Belkaoui and published by Praeger. This book was released on 1996-02-16 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor's reports declare that the financial statements contained in them present fairly the results of operations and cash flows, in conformity with generally accepting accounting principles. Users of accounting information are guaranteed that the auditors have attempted to be fair in their presentation — but what does this actually mean, and are there other ways in which the fairness concept comes into play? Monti-Belkaoui and Riahi-Belkaoui explore these matters in concise, readable detail, not only for their colleagues in the academic community but for professionals in accounting firms as well. Fairness has an important place in the practice of accounting. It is stated in the auditor's report that the financial statements present fairly the results of operations and cash flows for the year ended in conformity with generally accepted accounting principles. The statement presents to the users and the market the guarantee that the accountants (as preparers) and the auditors (as attestors) have strived to be fair. This conventional nature of the concept of fairness is fairness in presentation, connoting an idea of neutrality in the preparation and presentation of financial reports and the idea of justice in outcome. This view of fairness in accounting as fairness in presentation is rather limited calling for expansion of the notion of fairness to deal with distribution, disclosure and resource allocation considerations. Accordingly, the main objective of this book is to explain the conventional notion of fairness in presentation before elaborating on the more interesting notions of fairness in distribution, fairness in disclosure and fairness in resource allocation. Each of these concepts is presented in a separate chapter. Chapter 1: The Fairness in Presentation will cover the conventional treatment of fairness in accounting as well as resulting limitations and consequences. Chapter 2:IFairness in Distribution will cover the contributions of various theories of justice (Rawls, Nozick, and Gerwith in particular) to different interpretations of fairness in accounting. Chapter 3: rness in DisclosureUsers will cover the avenues available for better disclosure to users in general that meet the interest of all the stakeholders. Chapter 4: rness and Entitlementl show how a moral authority espousing different theories of justice can reduce self-interest as it affects intrafirm distribution and disclosure. The book may be used as a guide to the understanding of the concept of fairness as fairness in presentation and to the expansion of the concept to deal with the more crucial issues of distribution, disclosure, and resource allocation. It should be of interest to members of the accounting profession and accounting students and researchers.
Author : alfred Mully
Publisher : GRIN Verlag
ISBN 13 : 3656578974
Total Pages : 50 pages
Book Rating : 4.6/5 (565 download)
Download or read book Differences in balance sheet disclosure under IFRS written by alfred Mully and published by GRIN Verlag. This book was released on 2014-01-21 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (postgraduate) from the year 2008 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: A, University of Amsterdam, language: English, abstract: Since January first, 2005, IFRS is mandatory for the financial reporting of all listed companies within the European Union. This is in order to increase comparability, improve transparency and increase the quality of financial reporting (EC Regulation No. 1606/2002). However, although it is the objective of the European Union to become more united, there are significant differences in the backgrounds of the European countries. This research analyzes cross-country differences in disclosure in the balance sheets of companies, based on the level of enforcement, the prior accounting system and the legal system. The sample consists of 170 companies from France, Germany, the Netherlands, Spain and the United Kingdom. The variables are based on the recognition materiality concept and indicate the amount of detail in the disclosure in the balance sheets. The recognition materiality concept provides a limit below which disclosure is considered not material, based on the size and therefore is an indication for the amount of detail. The results indicate that the legal system has the strongest influence on the disclosure in balance sheets. Companies from common law countries provide significant more detailed balance sheet accounts in their annual reports, than companies from code law countries.
Author : Joel Robert Berger
Publisher :
ISBN 13 :
Total Pages : 138 pages
Book Rating : 4.:/5 (463 download)
Download or read book The Need for Full Disclosure and Reporting Fair Financial Statements to the Public written by Joel Robert Berger and published by . This book was released on 1971 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephen G. Ryan
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 416 pages
Book Rating : 4.F/5 ( download)
Download or read book Financial Instruments and Institutions written by Stephen G. Ryan and published by John Wiley & Sons. This book was released on 2002-09-02 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most authoritative guide on understanding the accounting and disclosure rules involved when dealing with financial instruments This book examines the main accounting and disclosure rules for financial and risk disclosures in the analysis of instruments and institutions, such as thrifts, mortgage banks, commercial banks, lessors, and property-casualty and life insurers, and financial instruments. It focuses on the essential roles of fair value accounting for financial instruments. Particularly important Statements of Financial Accounting Standards(SFAS) are discussed in detail. Stephen G. Ryan (New York, NY) is an Associate Professor of Accounting and Peat, Marwick Faculty Fellow at the Stern School of Business at New York University. Over the years, financial professionals around the world have looked to the Wiley Finance series and its wide array of bestselling books for the knowledge, insights, and techniques that are essential to success in financial markets. As the pace of change in financial markets and instruments quickens, Wiley Finance continues to respond. With critically acclaimed books by leading thinkers on value investing, risk management, asset allocation, and many other critical subjects, the Wiley Finance series provides the financial community with information they want. Written to provide professionals and individuals with the most current thinking from the best minds in the industry, it is no wonder that the Wiley Finance series is the first and last stop for financial professionals looking to increase their financial expertise.
Author : G. K. Everingham
Publisher : Juta and Company Ltd
ISBN 13 : 9780702166457
Total Pages : 400 pages
Book Rating : 4.1/5 (664 download)
Download or read book Corporate Reporting written by G. K. Everingham and published by Juta and Company Ltd. This book was released on 2004 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mark E. Haskins
Publisher : Irwin Professional Publishing
ISBN 13 :
Total Pages : 954 pages
Book Rating : 4.0/5 ( download)
Download or read book Financial Accounting and Reporting written by Mark E. Haskins and published by Irwin Professional Publishing. This book was released on 1997 with total page 954 pages. Available in PDF, EPUB and Kindle. Book excerpt: Overview of accounting and financial statements; accounting as the language of business; there is more to accounting than meets the eye; the accounting process; using and understanding the basic financial statements; the balance sheet; the income statement; the statement of cash flows; analyzing and understanding corporate financial reports; measuring and reporting assets and equities using generally accepted accounting principles; trade receivables and marketable securities; inventories and cost of goods sold; active investments and business communications; noncurrent assets - fixed assets, intangible assets and natural resources; accounting of liabilities - basic concepts, payables, accurals, and interest-bearing debt; leases, retirement benefit, and deferred income taxes; owners' equity; financial reporting in two other countries; communication corporate value.
Author : Stefan Greite
Publisher : diplom.de
ISBN 13 : 3832484590
Total Pages : 70 pages
Book Rating : 4.8/5 (324 download)
Download or read book Accounting for brands according to US-GAAP and IAS written by Stefan Greite and published by diplom.de. This book was released on 2004-11-30 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: In der heutigen Wirtschaft werden Unternehmenswert und Wachstum hauptsächlich durch immaterielle Vermögensgüter erzeugt. Marken spielen eine besonders wichtige Rolle in diesem Zusammenhang. Ziel dieser Arbeit war es aufzuzeigen wie speziell Marken und Markennamen in Bilanzen und Jahresabschlüssen behandelt werden. Die Besonderheiten der Rechnungslegung für Marken, die Probleme der Bewertung und die Möglichkeiten welche durch die Aufnahme in die Bilanz entstehen, werden sowohl nach US-GAAP als auch nach IAS betrachtet. Die Abhandlung ist aufgrund ihrer internationalen Aktualität auf Englisch verfasst, aber auch für den deutschsprachigen Leser sehr gut verständlich. In today s economy wealth and growth are mainly driven by intangible assets. In a knowledge-based economy the success of an enterprise is driven by intangible factors, while control over physical resources becomes progressively unimportant. In most successful companies, brands and other intangible assets outperform physical assets by a notable margin. Brands, the most valuable and sustainable corporate assets, and trademarks play an especially important role. This paper aims to show how to account for brand names in financial statements according to US-GAAP and IAS. The objectives of this paper are to present and discuss the disclosure of brands as intangible assets, in the balance sheet according to US-GAAP and IAS. Therefore, the recognition criteria of both accounting regulations will be examined. The initial and subsequent measurement techniques will be discussed, and problems in this field will be exposed and criticized. The paper also aims to show criticisms of the current regulations and to discuss possible future developments. New ideas and solutions for the problems arising with the disclosure and measurement of intangible assets and brands will be presented and discussed in Chapter four. Chapter five will include a summary of the findings and a critical statement about the problems discussed in this paper. Inhaltsverzeichnis:Table of Contents: Table of contentsII AbbreviationsIII 1.Introduction5 1.1Presentation of a problem5 1.2Objectives6 1.3Order of events7 1.4Literature7 2.Task and requirements of accounting for brands7 3.Disclosure of brands9 3.1Useful Terms9 3.1.1Definition of brands9 3.1.2Definition of assets11 3.1.3Definition of intangible assets13 3.1.3.1US-GAAP13 3.1.3.2IAS13 3.1.4Further explanation of useful [...]
Author : Malvern J. Gross
Publisher : John Wiley & Sons
ISBN 13 : 0470457066
Total Pages : 290 pages
Book Rating : 4.4/5 (74 download)
Download or read book Financial and Accounting Guide for Not-for-Profit Organizations written by Malvern J. Gross and published by John Wiley & Sons. This book was released on 2010-05-03 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This Seventh Edition is filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations. It contains discussions of the accounting and reporting guidelines for different types of organizations, complete guidance on tax and compliance reporting requirements, illustrated explanations of various types of acceptable financial statements, and much more!"--Publisher's Website.
Author : Louise Franklin
Publisher : GRIN Verlag
ISBN 13 : 365630503X
Total Pages : 10 pages
Book Rating : 4.6/5 (563 download)
Download or read book Financial Accounting. The annual report sent to shareholders is a key part of the directors' fulfilling their stewardship function written by Louise Franklin and published by GRIN Verlag. This book was released on 2012-11-08 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2011 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: A, University of Westminster, course: BSc (Hons) Accounting and Business Management, language: English, abstract: The annual report that a company must send to its shareholders is a key part of the directors’ fulfilling their stewardship function. Explain this to a shareholder who has just received their company’s latest annual report. Areas covered include; •the nature of financial reporting •the function of the four financial statements-statement of comprehensive income, statement of financial position, statement of cash flow and the statement of changes in equity. •the function of the supporting notes, with particular reference to the disclosure of accounting policies and their role within the overall report. •the ways in which financial information provided to shareholders is regulated in the UK with reference to the reasons for the major shifts in the UK regulatory framework in the last twenty years. •effectiveness in maintaining investor’s confidence in published annual reports. •identifying which, in your opinion, has been the most significant development to affect the regulatory framework in recent years. Give reasons.
Author : Charles H. Gibson
Publisher :
ISBN 13 :
Total Pages : 632 pages
Book Rating : 4.E/5 ( download)
Download or read book Financial Reporting & Analysis written by Charles H. Gibson and published by . This book was released on 2004 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt: The extensively revised 8th edition thoroughly involves readers with Financial Statements by using real-world examples. The emphasis is on the analysis and interpretation of the end result of financial reporting and financial statements.
