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Author : Paul Pacter
Publisher : Financial Accounting Standards Boar Foundation
ISBN 13 :
Total Pages : 452 pages
Book Rating : 4.4/5 (91 download)
Download or read book Reporting Disaggregated Information written by Paul Pacter and published by Financial Accounting Standards Boar Foundation. This book was released on 1993 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 43 pages
Book Rating : 4.:/5 (15 download)
Download or read book Reporting Disaggregated Information about a Business Entreprise written by Financial Accounting Standards Board and published by . This book was released on 1996 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 43 pages
Book Rating : 4.:/5 (278 download)
Download or read book Reporting Disaggregated Information about a Business Enterprise written by Financial Accounting Standards Board and published by . This book was released on 1996 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 47 pages
Book Rating : 4.:/5 (941 download)
Download or read book Invitation to Comment written by and published by . This book was released on 1993 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 47 pages
Book Rating : 4.:/5 (282 download)
Download or read book Reporting Disaggregated Information by Business Enterprises written by and published by . This book was released on 1993 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 43 pages
Book Rating : 4.:/5 (213 download)
Download or read book Proposed Statement of Financial Accounting Standards written by and published by . This book was released on 1996 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 47 pages
Book Rating : 4.:/5 (883 download)
Download or read book Reporting Disaggregated Information by Business Enterprises, May 3, 1993 written by Financial Accounting Standards Board and published by . This book was released on 1993 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Kingsley O. Olibe
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (129 download)
Download or read book Market's Response to Geographic Segment Disclosure written by Kingsley O. Olibe and published by . This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Statement of Financial Accounting Standard No. 131 issued in 1997, regulates the reporting of geographic segment information by U.S. firms SFAS. 131: Reporting Disaggregated Information about a Business Enterprise and Related Information supersedes previous segment-reporting rules of SFAS No.14 (FASB 1976). SFAS No. 131 requires firms to disclose segment data in their annual reports for each material category of foreign involvement. Through these provisions SFAS 131 increased the scope for geographic segment information. We examine the value relevance of SFAS 131 by testing investors' responses to asset components disclosed under SFAS 131 and the explanatory power of foreign and U.S. assets. First, we find, as predicted that both foreign and domestic assets of U.S. multinationals are significantly positively correlated with changes in market value of common equity, even after we control for other identified determinants of share price. Second, we find that foreign assets, equity book value and U.S. assets explanatory power vary predictably across different specifications. The observed changes in share price sensitivity are consistent with SFAS No. 131 disclosures providing useful information to investors. Overall, our results suggest investors' greater recognition and processing of asset components after the change in geographic segment reporting.
Author : Philip G. Berger
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Segment Disclosures, Proprietary Costs, and the Market for Corporate Control written by Philip G. Berger and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent studies provide evidence that the new segment reporting rule, SFAS 131, induced companies to provide more disaggregated segment information. We use adoption of the new standard to identify firms that aggregated segment information under the old standard, SFAS 14, and examine two motives for managers to aggregate segment information. First, withholding proprietary information and, second, avoiding external scrutiny from the market for corporate control. We find firms that increased their segment disclosure on adoption of SFAS 131 (i.e., firms that aggregated segment data under SFAS 14) had higher abnormal profitability and operations with more divergent performance. We do not, however, find a significant decline in abnormal profits for these firms after SFAS 131, suggesting their concerns that more disaggregated reporting would result in competitive harm were unwarranted. We also document a negative association between aggregating segment information and the probability of takeover activities in the pre-SFAS 131 period. Firms that are forced to provide more disaggregated information under the new standard face a higher takeover likelihood in the post-SFAS 131 period. These results suggest that the more disaggregated disclosure generated by the new standard facilitates the market for corporate control.
Download or read book Statement of Financial Accounting Standards written by and published by . This book was released on 1973 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gary Previts
Publisher : Elsevier
ISBN 13 : 0080545440
Total Pages : 309 pages
Book Rating : 4.0/5 (85 download)
Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2002-01-23 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research in Accounting Regulation
Author : Peter Temin
Publisher : University of Chicago Press
ISBN 13 : 0226792056
Total Pages : 272 pages
Book Rating : 4.2/5 (267 download)
Download or read book Inside the Business Enterprise written by Peter Temin and published by University of Chicago Press. This book was released on 2008-04-15 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do business enterprises control their subunits? In what ways do existing paths of communication within a firm affect its ability to absorb new technology and techniques? How do American banks affect how companies operate? Do theoretical constructs correspond to actual behavior? Because business enterprises are complex institutions, these questions can prove difficult to address. All too often, firms are treated as the atoms of economics, the irreducible unit of analysis. This accessible volume, suitable for course use, looks more closely at the American firm—into its internal workings and its genesis in the Gilded Age. Focusing on the crucial role of imperfect and asymmetric information in the operation of enterprises, Inside the Business Enterprise forges an innovative link between modern economic theory and recent business history.
Author : Barry J. Epstein
Publisher : John Wiley & Sons
ISBN 13 : 0470135131
Total Pages : 1346 pages
Book Rating : 4.4/5 (71 download)
Download or read book Wiley GAAP 2008 written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2007-10-05 with total page 1346 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a thorough study and analysis of all generally accepted accounting principles (GAAP) for 2008, restating the original, highly technical pronouncements in easy-to-understand terms while providing battle-tested implementation guidance and real-world examples.
Author : ASISH K. BHATTACHARYYA
Publisher : PHI Learning Pvt. Ltd.
ISBN 13 : 8120346521
Total Pages : 769 pages
Book Rating : 4.1/5 (23 download)
Download or read book FINANCIAL ACCOUNTING FOR BUSINESS MANAGERS written by ASISH K. BHATTACHARYYA and published by PHI Learning Pvt. Ltd.. This book was released on 2012-09-12 with total page 769 pages. Available in PDF, EPUB and Kindle. Book excerpt: Primarily intended for the first course in financial accounting for the postgraduate students of management, this systematically organized text discusses the essential concepts, principles and methods of financial accounting. It covers all important financial concepts and corporate financial reporting practices. The book, in its Fourth Edition, includes Revised Schedule VI on Balance Sheet and Profit & Loss Account Format. The Schedule VI has also been explained at the appropriate places. While the emphasis throughout is on the fundamentals, the book also skilfully analyzes advanced topics such as financial instruments, earnings management, internal control and internal audit, business combination and the logit model. KEY FEATURES 1. Important concepts are summarized in boxes to facilitate revision and to break the monotony. 2. Assignments are given in almost all the chapters to provide suitable exercises for better comprehension of the basic concepts. 3. Answers to quizzes are given at the end of the book. 4. Includes Case Studies in many chapters. 5. Contains a comprehensive Glossary at the end of the book. 6. Discusses financial analysis in detail. 7. Explains deviations of Indian GAAP from the IAS at appropriate places. 8. Provides a large number of practical examples to explain concepts and issues. 9. Incorporates most recent revisions in IAS and AS. Besides students, practising managers will also find this text to be of immense value.
Author : Steven M. Bragg
Publisher : John Wiley & Sons
ISBN 13 : 1118001079
Total Pages : 1371 pages
Book Rating : 4.1/5 (18 download)
Download or read book Wiley GAAP written by Steven M. Bragg and published by John Wiley & Sons. This book was released on 2010-10-01 with total page 1371 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most practical, authoritative guide to GAAP Wiley GAAP 2011 contains complete coverage of all levels of GAAP, now indexed to the new ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Provides interpretive guidance and a wealth of real-world, content-rich examples and illustrations Offers insight into the application of complex financial reporting rules Contains detailed index for easy reference use Includes a comprehensive cross-reference of accounting topics to the new FASB codification system Offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations Other titles by Epstein and Nach: Wiley GAAP Codification Enhanced Other titles by Bragg: Wiley Practitioner's Guide to GAAS 2010 With easy-to-access information, this practicable and reliable resource offers complete coverage of the entire GAAP hierarchy.
Author : Michael A. Crawford
Publisher : CCH
ISBN 13 : 9780808092254
Total Pages : 772 pages
Book Rating : 4.0/5 (922 download)
Download or read book Governmental GAAP Practice Manual written by Michael A. Crawford and published by CCH. This book was released on 2008-11 with total page 772 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governmental GAAP Practice Manual: Including GASB-34 Guidance demonstrates, in a detailed manner, how governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.
Author : Frederick D. S. Choi
Publisher : John Wiley & Sons
ISBN 13 : 0471647942
Total Pages : 889 pages
Book Rating : 4.4/5 (716 download)
Download or read book International Finance and Accounting Handbook written by Frederick D. S. Choi and published by John Wiley & Sons. This book was released on 2003-10-31 with total page 889 pages. Available in PDF, EPUB and Kindle. Book excerpt: "International Accounting + Finance Handbook" - Jetzt neu in der 3. aktualisierten Auflage. Ein ausgezeichnetes Nachschlagewerk für alle, die mit Rechnungslegung, Finanzberichterstattung, Controlling und Finanzen im internationalen Umfeld zu tun haben. Es vermittelt Managern die notwendigen Tools, um die Unterschiede bei Bilanzierungsgrundsätzen, Finanzberichterstattung und Buchprüfungsverfahren in der internationalen Finanzarena in den Griff zu bekommen. Der Band gibt einen Überblick über internationale Rechnungslegungs- und Finanzfragen und weist auf wichtige Trends in der internationalen Rechnungslegung und Finanzwirtschaft hin. Mit Beiträgen von Vertretern der "Großen 5" amerikanischen Anwalts- und Finanzfirmen sowie von bekannten Akademikern. Mit ausführlichem Beispielmaterial aus der Praxis sowie zahlreichen Fallstudien. Autor Frederick Choi ist ein führender Experte auf dem Gebiet der internationalen Rechnungslegung und Finanzwirtschaft und verfügt über umfangreiche praktische Consulting-Erfahrung.
