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The Evolution Of Consolidated Financial Reporting In Australia
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Book Synopsis The Evolution of Consolidated Financial Reporting in Australia by : Greg Whittred
Download or read book The Evolution of Consolidated Financial Reporting in Australia written by Greg Whittred and published by Routledge. This book was released on 2020-09-04 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1988, aims to provide evidence on the voluntary adoption of a particular type of financial statement – the consolidated financial statement – in what may be characterized as relatively high agency cost situations. This study examines an accounting method choice not under the assumption that it will be made opportunistically but under the assumption that it will be negotiated ex ante as part of the firm’s optimal contract structure.
Book Synopsis Global History of Accounting, Financial Reporting and Public Policy by : Gary J. Previts
Download or read book Global History of Accounting, Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2011-10-08 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers the evolution of accounting, financial reporting and related institutions for major economies in the world in a comparable way. This title considers six nations from Asia and Oceania, including Australia, China, India, Indonesia, Japan, and the Republic of Korea.
Book Synopsis Australian Accounting Standards by : Ruth Picker
Download or read book Australian Accounting Standards written by Ruth Picker and published by Wiley. This book was released on 2006-06-26 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Australian Accounting Standards is an exciting new textbook that presents a thorough introduction to various Australian equivalents of the International Financial Reporting Standards. With the inception of the IFRS on 1 January 2005, the Australian accounting standards have also experienced extensive change and revision in the quest to align and harmonise with IFRS. The focus of this text is on the interpretation, analysis, illustration and application of the scope and purpose of various Australian accounting standards. Each chapter contains numerous illustrative examples to ensure that the student gains a deep understanding of all the reporting requirements under the respective accounting standard to meet the expectations of the profession. This textbook has been written for intermediate and advance financial reporting courses, at both undergraduate and postgraduate level. The text covers the following Australian accounting standards: Framework AASB 2 Share based payments AASB 3 Business combinations AASB 5 Non-current assets AASB 101 Presentation of financial statements AASB 102 Inventories AASB 107 Cash flow statements AASB 108 Accounting policies AASB 110 Events after balance day AASB 112 Income taxes AASB 114 Segment reporting AASB 116 Property, plant and equipment AASB 117 Leases AASB 121 Changes in foreign exchange rates AASB 127 Consolidated and separate financial statements AASB 128 Investments in associates AASB 131 Interests in joint ventures AASB 132 Financial instruments; disclosure and presentation AASB 136 Impairment of assets AASB 137 Provisions, contingent liabilities and contingent assets AASB 138 Intangible assets AASB 139 Financial instruments; recognition & measurement FEATURES Detailed analysis of AASB standards and the underpinning conceptual framework Step-by-step analysis of selected AASB standards and the relevant scope, objectives and reporting requirements Chapter outlines of the relevant issues and practical workings associated with the selected AASB standards Illustrative examples positioned throughout the chapters, where relevant, to show the new financial reporting procedures and further development conceptual understanding of the new processes. Inclusion of extracts of international companies illustrate how real companies are reporting financial data in accordance with the AASB standards Graded end-of-chapter exercises and problems provide students with numerous opportunities to test their understanding of the financial reporting requirements under the relevant AASB standards. For the lecturer: a comprehensive solutions manual provides guidance on the correct procedures for working through the activities. About the Authors Ruth Picker B.A., F.C.A., FSIA, FCPA, is currently Ernst & Young\'s Professional Practice Director ("PPD") for the Oceania Region. She is a member of Ernst & Young\'s Global PPD group, which sets global accounting and auditing standards and policies. She is also a member of Ernst & Young\'s Global IFRS Policy Committee, which determines Ernst & Young\'s global interpretations of IFRS. She is a frequent speaker and author on accounting and auditing issues. Her written articles have been published in a number of accounting journals. She is a member of the Editorial Board of "The Australian Accounting Review". Ruth was a Member of the Urgent Issues Group (UIG) for 3 years. Subsequent to that, Ruth was appointed to the Australian Accounting Standards Board ("AASB") in April 2000. In 2002 she was elected as Deputy Chairman of the AASB, a position she currently holds. From 8 May 2003 until 15 November 2003 she was appointed Acting Chairman of the AASB. Ken Leo BCom (Hons), MBA (Qld), AAUQ, ACA, FCPA is Professor of Accounting at Curtin University of Technology, Western Australia. During his 30 years as an academic, he has taught company accounting to undergraduate and postgraduate students, been a founding member of the Urgent Issues Group, and involved in writing books and monographs for a variety of organisations including CPA Australia, Group of 100 and the Australian Accounting Research Foundation. He has served on the AASB since 2002. Keith Alfredson BCom (Hons), AAUQ, FAICD, FCA, FCPA, FNIA is a graduate of the University of Queensland. On graduation in 1963 he joined Arthur Andersen, becoming a partner in 1974 and retiring in 1997. He specialised in the audit of large publicly listed and privately owned entities in addition to acting as an expert on technical accounting issues. He was Arthur Andersen\'s representative on the Australian Urgent Issues Group. In 1998 he became a Senior Fellow in the Department of Accounting of The University of Melbourne. In May 2000 he was appointed the first full-time Chairman of the Australian Accounting Standards Board, a position he held until May 2003. During that period he also acted as Chairman of the Urgent Issues Group. Jennie Radford, BCom, DipEd (Melb), MCom (Curtin), ACA, is currently a Lecturer at Curtin University of Technology. She has co-authored two research monographs published by Group of 100 and the ASCPA. She has also contributed to and co-edited a textbook \'Financial Accounting Issues\'. She was for many years employed as an auditor with "Big 5\' chartered accounting firms. Jennie has taught undergraduate and postgraduate courses in her career as an academic. She is a member of the Western Australia Cell of the External Reporting Centre of Excellence (ASCPA). Paul Pacter holds two concurrent positions as the Director of Standards for Small and Medium-Sized Entities (SMEs) at the International Accounting Standards Board in London, and Director in the Global IFRS Office of Deloitte Touche Tohmatsu in Hong Kong. Previously, Paul worked for the U.S. Financial Accounting Standards Board for 16 years, and, for seven years, was Commissioner of Finance of the City of Stamford, Connecticut. He received his Ph.D. from Michigan State University and is a CPA. He has taught in several MBA programmes for working business managers. Victoria Wise BCom., M.Econ., PhD., FCPA., is an Associate Professor in the School of Accounting and Finance at Victoria University, Melbourne. During her twenty years as an academic she has taught financial accounting to undergraduate and postgraduate students. Victoria has over 110 publications including books and book chapters, refereed and professional journal articles and conference proceedings. Her journal articles focus on international financial reporting standards, public sector, consolidated and small business financial reporting. Her current research interests are in business regulation and financial literacy.
Book Synopsis Financial Reporting by Segments by : Malcolm C. Miller
Download or read book Financial Reporting by Segments written by Malcolm C. Miller and published by . This book was released on 1980 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Pinnacle Financial Statements by : Michael Berrington
Download or read book Pinnacle Financial Statements written by Michael Berrington and published by IFRS SYSTEM. This book was released on 2011 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: "IFRS SYSTEM evolved out of Financial Reporting Specialists? (FRS, www.frsgroup.com.au) need for a superior automated financial reporting tool. In 2004 when FRS were looking for a tool that could assist them to prepare client?s financial reports, they were unable to find one that did everything to the high standard required. They solved the problem by internally developing IFRS SYSTEM. Since 2004 IFRS SYSTEM has undergone extensive development and testing and it has been used successfully to prepare interim and annual financial reports for hundreds of clients. IFRS SYSTEM has now evolved into a ?commercially ready? application and in addition to its core financial reporting application, IFRS SYSTEM also offers other software, tools and books. IFRS SYSTEM products were marketed for the first time in 2010 and these products have quickly established themselves in leading accounting and auditing firms as well as large and small companies."--Publisher's website.
Book Synopsis Accounting in Australia (RLE Accounting) by : Robert H. Parker
Download or read book Accounting in Australia (RLE Accounting) written by Robert H. Parker and published by Routledge. This book was released on 2013-12-04 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections: Early Accounting Records The Financial Year Corporate Financial Reporting Audit Professional Accountancy Accounting Literature Biographies and Bibliographies
Book Synopsis Consolidated Statements by : Robert G. Walker
Download or read book Consolidated Statements written by Robert G. Walker and published by Sydney University Press. This book was released on 2006 with total page 379 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. Consolidated Statements: A History and Analysis: This book covers the history of the development of the use of consolidated statements in the UK, US and Australia. Consolidation refers to the use of the 3 basic statements in accounting, covering assets, liabilities and equity.
Book Synopsis Financial Reporting in the Extractive Industries by : Roy Lourens
Download or read book Financial Reporting in the Extractive Industries written by Roy Lourens and published by . This book was released on 1972 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Reporting In The Pacific Asia Region by : Ronald Ma
Download or read book Financial Reporting In The Pacific Asia Region written by Ronald Ma and published by World Scientific. This book was released on 1997-10-13 with total page 519 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. Part III deals with the problems of and prospects for accounting harmonisation in the region.
Book Synopsis Public Sector Accounting, Accountability and Governance by : Robyn Pilcher
Download or read book Public Sector Accounting, Accountability and Governance written by Robyn Pilcher and published by Routledge. This book was released on 2018-07-17 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.
Book Synopsis Transnational Accounting by : Dieter Ordelheide
Download or read book Transnational Accounting written by Dieter Ordelheide and published by Springer. This book was released on 2016-02-17 with total page 3322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.
Book Synopsis Financial Reporting and Global Capital Markets by : Kees Camfferman
Download or read book Financial Reporting and Global Capital Markets written by Kees Camfferman and published by Oxford University Press on Demand. This book was released on 2007-03-08 with total page 702 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher description
Author :United Nations Conference on Trade and Development (UNCTAD) Publisher :United Nations ISBN 13 :9213619456 Total Pages :68 pages Book Rating :4.2/5 (136 download)
Book Synopsis International Accounting and Reporting Issues by : United Nations Conference on Trade and Development (UNCTAD)
Download or read book International Accounting and Reporting Issues written by United Nations Conference on Trade and Development (UNCTAD) and published by United Nations. This book was released on 2016-05-17 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Accounting and Reporting Issues 2015 Review presents country case studies of Germany and the United Kingdom on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and regulation of professional accountants within the context of achieving high-quality corporate reporting. These country case studies are a continuation of similar studies that have already been published in the 2014 volume of this series covering Australia, Belgium and Canada. The respective case studies are contained in Chapters I and II. An analysis of the main findings of all the case studies- including the ones presented in the 2014 volume- is contained in chapter Ill.
Book Synopsis Consolidated Financial Statements by : K. J. Leo
Download or read book Consolidated Financial Statements written by K. J. Leo and published by . This book was released on 1987-01-01 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Routledge Companion to Accounting History by : John Richard Edwards
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2009-05-07 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
Book Synopsis Accounting Theory by : Harry I. Wolk
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE Publications. This book was released on 2016-06-04 with total page 673 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
Book Synopsis International Financial Reporting by : Clare B. Roberts
Download or read book International Financial Reporting written by Clare B. Roberts and published by Pearson Education. This book was released on 2005 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the International Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure. Key Features Chapters on research in international accounting, commended by users of previous editions. Coverage of use of accounting information by global market participants. Includes examples of accounting practices drawn from the published accounts and reports of multinational companies such as Heineken, Kingfisher, Kodak and Wal-Mart. A chapter on 'issues in multinational accounting' provides a comparative discussion of national practices in relation to IFRS. New to this edition Increased focus on accountability in corporate reporting, particularly the impact of the Sarbanes-Oxley Act. Focus on the whole annual report including narrative reporting The development of financial reporting practices across Europe is integrated in one chapter with particular reference to Poland as the largest economy entering the EU in the 2004 enlargement. International Financial Reporting: A Comparative Approach is ideal for advanced undergraduate and postgraduate students of accounting and international business, studying in any country throughout the world. Clare Roberts BSc MSc PhD is Professor of Accounting at the University of Aberdeen. She has held permanent teaching positions in the UK at Glasgow and Exeter Universities, and visiting positions in the US at Texas A & M University and the University of California Santa Barbara, and in Australia at Newcastle University, New South Wales. Pauline Weetman BA (Oxon) BSc PhD CA is Professor of Accounting at the University of Strathclyde and was formerly Dean of Faculty and Professor of Accounting at Heriot-Watt University. She received the British Accounting Association's Distinguished Academic Award in 2005. Paul Gordon BA MA FCA is Lecturer in Accounting and Finance at Heriot-Watt University, having held positions at Glasgow, Aberdeen and Wales (Bangor).
