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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 : Martin Edward Taylor
Publisher :
ISBN 13 :
Total Pages : 496 pages
Book Rating : 4.:/5 (64 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 : Gary Kleinman
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book Issue Networks, Value Structures and the Formulation of Accounting Standards written by Gary Kleinman and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study is an exercise in theory building. It begins from the premise that current theory with respect to the setting of accounting standards is inadequate. We advance current theory by incorporating new ideas from sociology (issues network theory, see Heclos, 1978) and social psychology (values structure ideas drawn from Shakun, 1988). In doing so, we extend previous theorizing on the accounting standard setting process (e.g., triocracy theory). Issue network theory holds that groups with intellectual, ideological and economic interests have interests in, and may exert efforts to influence, policy adoption. It is a natural outgrowth of, and important extension to, triocracy theory.We draw on Shakun's (1988) Evolutionary Systems Design theory to elucidate a theory of motivation. We argue that complex motivational structures influence the behaviors of the parties to the accounting standard setting process. As part of this effort, we categorize the guiding terminal values, instrumental values and operational goals that guide participant behaviors. We draw on previous literature to document parts of the model.
Author : Lauren Kelly-Newton
Publisher : Addison Wesley Publishing Company
ISBN 13 :
Total Pages : 196 pages
Book Rating : 4.:/5 (42 download)
Download or read book Accounting Policy Formulation written by Lauren Kelly-Newton and published by Addison Wesley Publishing Company. This book was released on 1980 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mitchell Franklin
Publisher :
ISBN 13 : 9781680922912
Total Pages : 1056 pages
Book Rating : 4.9/5 (229 download)
Download or read book Principles of Accounting Volume 1 - Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.E/5 ( download)
Download or read book Statement of Financial Accounting Standards written by Financial Accounting Standards Board and published by . This book was released on 1973 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mimi Burke
Publisher :
ISBN 13 :
Total Pages : 105 pages
Book Rating : 4.:/5 (217 download)
Download or read book Attitudes Toward Participation in the Standard-setting Procedures of the Financial Accounting Standards Board written by Mimi Burke and published by . This book was released on 1978 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Elliott Wannamaker Hardin
Publisher :
ISBN 13 :
Total Pages : 214 pages
Book Rating : 4.:/5 (424 download)
Download or read book A formulation of accounting principles for the activity reporting of nonprofit entities written by Elliott Wannamaker Hardin and published by . This book was released on 1964 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : Leslie James Buchan
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (49 download)
Download or read book A Critical Analysis of Recent Formulation of Accounting Principles written by Leslie James Buchan and published by . This book was released on 1943 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Standards Board (FASB)
Publisher : Wiley
ISBN 13 : 9780471737919
Total Pages : 1818 pages
Book Rating : 4.7/5 (379 download)
Download or read book 2005 Original Pronouncements written by Financial Accounting Standards Board (FASB) and published by Wiley. This book was released on 2005-08-29 with total page 1818 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2005 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its predecessors. ORIGINAL PRONOUNCEMNTS The 2005 Original Pronouncements contains the FASB and AICPA pronouncements in three volumes: * Original Pronouncements: Volume I-FASB Statements 1-120 (0-471-73791-7) * Original Pronouncements: Volume II- FASB Statements 121-154 (0-471-73791-7) * Original Pronouncements: Volume III-AICPA Pronouncements and FASB Interpretations, Technical Bulletins, FASB Staff Positions, and Concepts Statements (0-471-73791-7) Features * All Pronouncements amended by subsequent pronouncements reflect those amendments. * New in 2005-includes all current FASB Staff Positions. * Status pages before each pronouncement identify sources of changes and other pronouncements affected by that pronouncement Completely superseded Pronouncements that may no longer be applied are omitted, and status pages are retained for these omitted pronouncements. * EITF Issues and AICPA Accounting Standards Executive committee (AcSEC) Statements of Position and Practice Bulletins are cross-referenced on applicable status pages. * Separate appendixes identify amended paragraphs, effective dates for all pronouncements, and topics discussed by the FASB Emerging Issues Takes Force (EITF). * Volume III contains the appendixes and a topical index to material in the Original Pronouncements and Current Text volumes. EITF Issues, and the FASB's question-and-answer Special Reports and FASB Staff Positions. CURRENT TEXT The 2005 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all currently effective (as of June 1, 2005) FASB Statements, Interpretations, and Technical Bulletins and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins in two volumes: * Current Text Volume I- General Standards-Sections A06 to N35 (0-471-73789-5) * Current Text: Volume II: General Standards-Sections P16 to V18 and Industry Standards (0-471-73789-5 Features * Arranged alphabetically by topics for easy reference. * EITF Issues are listed by topic and where applicable linked to specific paragraphs. * AICPA AcSEC Statements of Position and Practice Bulletins are listed by topic where applicable. * FASB's questions-and-answer Special Reports and FASB Staff Positions are included by topic. * Links current Text paragraphs to the Original Pronouncements in a Volume II appendix. * Contains the appendixes and topical index as described above for Volume III of Original Pronouncements.
Author : Fredrik Nilsson
Publisher : Springer
ISBN 13 : 3319137824
Total Pages : 148 pages
Book Rating : 4.3/5 (191 download)
Download or read book Financial Accounting and Management Control written by Fredrik Nilsson and published by Springer. This book was released on 2015-02-20 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation. The aim of management control, on the other hand, is to give the board, senior executives and employees unique information for strategy formulation and implementation. One often-mentioned negative effect is the risk of financial accounting affecting management control design and use, making it less relevant for decision-making at the company level. The book provides an analysis of the complex relationship between financial accounting and management control. The analysis is based on theoretical reasoning as well as several examples of how financial accounting standards affect not only the annual report but also the control system. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control. These complex relationships, which can influence the design and use of both financial accounting and management control, are discussed in detail in this book.
Author : Thomas F. McBrien
Publisher :
ISBN 13 :
Total Pages : 38 pages
Book Rating : 4.:/5 (639 download)
Download or read book Formulation of Accounting Principles written by Thomas F. McBrien and published by . This book was released on 1973 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ahmed Riahi-Belkaoui
Publisher : Nelson Australia
ISBN 13 : 9780170102858
Total Pages : 566 pages
Book Rating : 4.1/5 (28 download)
Download or read book Accounting Theory written by Ahmed Riahi-Belkaoui and published by Nelson Australia. This book was released on 2002 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a comprehensive introduction to accounting theory for students who are majoring in accounting. This text will also provide an evaluation of accounting theory from a number of alternative perspectives and paradigms.
Author : American Accounting Association. Committee on Concepts and Standards for External Financial Reports
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.4/5 (91 download)
Download or read book Report to the Financial Accounting Standard's Board on the Report of the Study Group on the Objectives on Financial Statements written by American Accounting Association. Committee on Concepts and Standards for External Financial Reports and published by . This book was released on 1974 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephen A. Zeff
Publisher : Routledge
ISBN 13 : 1000165493
Total Pages : 496 pages
Book Rating : 4.0/5 (1 download)
Download or read book The Accounting Postulates and Principles Controversy of the 1960s written by Stephen A. Zeff and published by Routledge. This book was released on 2020-09-01 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1982, gathers together a series of articles and editorials written in response to the Accounting Research Program of the early 1960s. Accounting Research Study No. 1 and No. 3 sprang from the American Institute of Certified Public Accountants’ desire to keep up with ‘economic and social changes which affect accounting’ and the research studies into ‘postulates’ and ‘principles’ proved to be controversial. These articles analyse the findings and provide vital historical insight into the profession of the time, and its further development.
Author : Ian Dennis
Publisher : Routledge
ISBN 13 : 1134451520
Total Pages : 230 pages
Book Rating : 4.1/5 (344 download)
Download or read book The Nature of Accounting Regulation written by Ian Dennis and published by Routledge. This book was released on 2013-10-15 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ‘rules-based’ or ‘principles-based,’ there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between ‘principles-based’ and ‘rules-based’ standards and on the nature of ‘good’ accounting standards.'
