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Author : Anita DeArmond
Publisher :
ISBN 13 :
Total Pages : 78 pages
Book Rating : 4.:/5 (843 download)
Download or read book The Formulation and Enforcement of Accounting Standards written by Anita DeArmond and published by . This book was released on 1971 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Henning Schnack
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (117 download)
Download or read book The Role of Enforcement in the Decision Making of Preparers and Auditors of Financial Statements written by Henning Schnack and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis investigates the role of financial reporting enforcement in the decision mak-ing of financial statement preparers and auditors. Enforcement bodies are governmen-tal or private agencies that have the authority to review audited financial statements of listed corporations. Enforcement, in general, describes the supervision of listed firms by such agencies with the objective of ensuring compliance with accounting standards. Prior literature indicates that the introduction of enforcement mechanisms is associated with positive capital market effects such as increasing liquidity. More...
Author : Asheq Rahman
Publisher : Routledge
ISBN 13 : 131796277X
Total Pages : 567 pages
Book Rating : 4.3/5 (179 download)
Download or read book The Australian Accounting Standards Review Board (RLE Accounting) written by Asheq Rahman and published by Routledge. This book was released on 2013-12-04 with total page 567 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study provides a neutral and comprehensive explanation about the activities which precede the formulation of accounting regulatory policies. The knowledge gained from it can be applied to understand the formulation of regulatory policies in other areas and to predict or explain the behaviour of interest groups in the preparation of accounting standards and regulations.
Author : Martin Edward Taylor
Publisher :
ISBN 13 :
Total Pages : 496 pages
Book Rating : 4.:/5 (437 download)
Download or read book The formulation of accounting standards written by Martin Edward Taylor and published by . This book was released on 1974 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dr. Jitendra Kumar Saxena
Publisher : SBPD Publications
ISBN 13 : 9383697881
Total Pages : 632 pages
Book Rating : 4.3/5 (836 download)
Download or read book Principle of Accounting by Dr. Jitendra Kumar Saxena, Dr. S. K. Singh, Mohd. Asif Khan ( SBPD Publications) written by Dr. Jitendra Kumar Saxena and published by SBPD Publications. This book was released on 2021-06-25 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt: An excellent book for commerce students appearing in competitive, professional and other examinations. 1. Concept of Generally Accepted Accounting Principles (GAAP), 2. Accounting Standards : International and Indian, 3. Accounting for Price Level Changes or Inflation Accounting, 4. Accounting of Non-trading Organisations/Institutions, 5. Joint Venture Accounts, 6. Consignment Accounts, 7. Accounts of Banking Companies, 8. Accounts of General Insurance Companies, 9. Departmental Accounts, 10. Branch Accounts, 11. Hire Purchase System, 12. Instalment Payment System, 13. Royalty Accounts, 14. Partnership Accounts : Preliminary and Final Accounts, 15. Reconstitution of Partnership Firm : Goodwill and Admission of a Partner, 16. Reconstitution of Partnership Firm : Retirement and Death of a Partner, 17. Dissolution of a Partnership Firm (Excluding Insolvency of Partner)
Author : Dr. S. K. Singh
Publisher : SBPD Publications
ISBN 13 :
Total Pages : 804 pages
Book Rating : 4./5 ( download)
Download or read book Financial Accounting by Dr. S. K. Singh written by Dr. S. K. Singh and published by SBPD Publications. This book was released on 2021-12-02 with total page 804 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Accounting — Meaning and Scope, 2. Accounting Principles : Concepts and Conventions, 3. Double Entry System, 4. Recording of Transactions : Journal, Ledger and Trial Balance, 5. Sub-division of Journal : Subsidiary Books (i) Cash Book (ii) Other Subsidiary Books, 6. Final Accounts-with Adjustments, 7. Accounting Standards, 7 (A) . Detailed Study of Accounting Statndards 6 and 10, 8. Branch Accounting, 9. Departmental Accounting, 10. Royalty Accounts, 11. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 12. Joint Venture Accounts, 13. Consignment Accounts, 14. Investment Accounts, 15. Dissolution of a Partnership Firm-I, 16. Dissolution of a Partnership Firm-2, 17. Dissolution of a Partnership Firm-3, 18. Amalgamation of Partnership Firm, 19. Sale of Partnership Firm/Conversion into Company. 20. Revenue Recognition (AS -9), 21. Depreciation, 22. Computerised Accounting Sysytem (CAS), Chapterwise Very Short Answer Type Questions
Author : Dr. S. K. Singh
Publisher : SBPD Publicatoins
ISBN 13 : 935167777X
Total Pages : 456 pages
Book Rating : 4.3/5 (516 download)
Download or read book Financial Accounting by Dr. S. K. Singh, Sayed Zahid Perwaiz (SBPD Publications) written by Dr. S. K. Singh and published by SBPD Publicatoins. This book was released on 2021-07-03 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: According to the Latest Syllabus based on Choice Based Credit System (CBCS) for Kolhan University, Chaibasa for B. Com Semester – I(CBCS). Financial Accounting 1. Accounting—An Introduction, 2. Accounting Principles : Basic Concepts and Conventions, 3. Financial Accounting Standards, 4. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 5. Measurement of Business Income, 6. Depreciation, 7. Valuation of Inventory (Stock), 8. Hire-Purchase System, 9. Instalment Payment System, 10. Branch Accounts, 11. Dissolution of a Partnership Firm-1, 12.. Dissolution of a Partnership Firm-2 (Insolvency of Partners), 13. Dissolution of a Partnership Firm-3 (Gradual Realisation of Assets and Piecemeal Distribution), 14. Sale of Partnership Firm/Conversion into Company. A - Objective Type Questions
Author : J. Timothy Sale
Publisher : Elsevier
ISBN 13 : 0080543960
Total Pages : 261 pages
Book Rating : 4.0/5 (85 download)
Download or read book Advances in International Accounting written by J. Timothy Sale and published by Elsevier. This book was released on 2001-08-31 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. "Advances in International Accounting" welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.
Author : Dr. S. K. Singh
Publisher : SBPD Publications
ISBN 13 : 938288341X
Total Pages : 916 pages
Book Rating : 4.3/5 (828 download)
Download or read book Financial Accounting by Dr. S. K. Singh, Dr. Banarsi Mishra written by Dr. S. K. Singh and published by SBPD Publications. This book was released on 2020-07-01 with total page 916 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Accounting : Meaning and Scope, 2. Accounting Principles : Concepts and Conventions, 3. Accounting Standards, 4. Double Entry System (Rules of Debit and Credit), 5. Recording of Transactions : Journal, Ledger and Trial Balance, 6. Rectification of Errors, 7. Sub-Division of Journal : Subsidiary Books (I. Cash Book, II. Other Subsidiary Books), 8. Capital and Revenue, 9. Accounting Concept of Income, 10. Final Accounts with Adjustments, 11. Insolvency Accounts, 12. Branch Accounting, 13. Hire-Purchase System, 14. Instalment Payment System, 15. Royalty Accounts, Departmental Accounts, Double Account System, Accounts of Banking Companies, Accounts of General Insurance Companies, Annual Accounts of Life Insurance Companies, Insurance Claims, Voyage Accounts, Accounting for Packages, Empties and Containers, Objective Type Questions, Examination Paper.
Author : Dr. S. K. Singh
Publisher : SBPD Publications
ISBN 13 :
Total Pages : 912 pages
Book Rating : 4./5 ( download)
Download or read book Corporate Financial Accounting by Dr. S. K. Singh ( SBPD Publications ) written by Dr. S. K. Singh and published by SBPD Publications. This book was released on 2021-06-26 with total page 912 pages. Available in PDF, EPUB and Kindle. Book excerpt: An excellent book for commerce students appearing in competitive, professional and other examinations. 1.Accounting : An Introduction, 2. Accounting Principles : Basic Concepts and Conventions , 3 .Financial Accounting Standards, 1. Issue, Forfeiture and Reissue of Shares, 2. Concept and Process of Book-Building, 3. Issue of Rights, Bonus Shares and Buy Back of Shares , 4. Issue and Redemption of Preference Shares, 5. Issue of Debentures, 6. Redemption of Debentures, 7. Final Accounts of Companies, 8. Disposal of Profits (As Per New A.S.-4), 9. Valuation of Goodwill, 10. Valuation of Shares, 11. Accounting for Amalgamation of Companies as per A.S.-14 (ICAI), 12. Internal Reconstruction, 13. Consolidated Balance Sheet of Holding Companies/Parent Companies (With A.S. 21), 14. Liquidation of Company (Voluntary Liquidation Only), 15. Voyage Accounts, 16. Investment Accounts, 17. Underwriting of Shares, Double Account System Accounts of Banking Companies Objective Type Questions.
Author : Angelo Provasoli
Publisher :
ISBN 13 : 9788823803152
Total Pages : 194 pages
Book Rating : 4.8/5 (31 download)
Download or read book The process of formulation and issuance of accounting standards (France, Germany, Italy, United Kingdom) written by Angelo Provasoli and published by . This book was released on 1996 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Paul Angahar
Publisher :
ISBN 13 : 9783659190841
Total Pages : 280 pages
Book Rating : 4.1/5 (98 download)
Download or read book The Regulatory Framework for Enforcement of Accounting Standards written by Paul Angahar and published by . This book was released on 2018-08-12 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Xiaochuan Zhou
Publisher : Routledge
ISBN 13 : 1317209494
Total Pages : 256 pages
Book Rating : 4.3/5 (172 download)
Download or read book Chinese Economists on Economic Reform - Collected Works of Zhou Xiaochuan written by Xiaochuan Zhou and published by Routledge. This book was released on 2016-08-25 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is part of a series which makes available to English-speaking audiences the work of the individual Chinese economists who were the architects of China’s economic reform. The series provides an inside view of China’s economic reform, revealing the thinking of the reformers themselves, unlike many other books on China’s economic reform which are written by outside observers. Zhou Xiaochuan (1948-) has been Governor of the People’s Bank of China since 2002 and is one of the most influential economists in the world. He holds numerous other important positions, including Governor of the International Monetary Fund for China and Vice-Chairman of the National Committee of the Chinese People’s Political Consultative Conference. Before his important work as a banker, he was in the 1980s a major contributor to the process of analysing policies to do with the structural reform of the Chinese economy. The book is published in association with China Development Research Foundation, one of the leading economic and social think tanks in China, where many of the theoretical foundations and policy details of economic reform were formulated.
Author : Daniel Worret
Publisher :
ISBN 13 :
Total Pages : 242 pages
Book Rating : 4.:/5 (97 download)
Download or read book Essays on Enforcement of Accounting Standards, Audit Quality, and Lobbying written by Daniel Worret and published by . This book was released on 2014 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 908 pages
Book Rating : 4.:/5 (31 download)
Download or read book The United States Government Manual written by and published by . This book was released on 1995 with total page 908 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)
Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author : David Roderic Myddelton
Publisher :
ISBN 13 :
Total Pages : 92 pages
Book Rating : 4.F/5 ( download)
Download or read book Accountants Without Standards? written by David Roderic Myddelton and published by . This book was released on 1995 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book the author argues persuasively that the ' ... "authority" claimed for accounting standards, especially those dealing with measurement, is unwise in intellectual and commercial matters.' Section I begins with a brief history of accounting standards, Section II reviews the arguments for and against standards, Section III discusses the purpose of company accounts, Section IV discusses the setting and enforcing of standards, and the problems which have arisen both in Britain and the United States from political interference in standard setting and Section V assesses the case for and against compulsory standards.
