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Discourses Surrounding The Evolution Of The Iasb Fasb Conceptual Framework
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Book Synopsis Research Handbook on Financial Accounting by : Luz Parrondo
Download or read book Research Handbook on Financial Accounting written by Luz Parrondo and published by Edward Elgar Publishing. This book was released on 2024-01-18 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate.
Book Synopsis The Routledge Companion to Qualitative Accounting Research Methods by : Zahirul Hoque
Download or read book The Routledge Companion to Qualitative Accounting Research Methods written by Zahirul Hoque and published by Routledge. This book was released on 2017-03-31 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.
Book Synopsis The Routledge Companion to Fair Value in Accounting by : Gilad Livne
Download or read book The Routledge Companion to Fair Value in Accounting written by Gilad Livne and published by Routledge. This book was released on 2018-06-13 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Book Synopsis Handbook of Accounting, Accountability and Governance by : Garry D. Carnegie
Download or read book Handbook of Accounting, Accountability and Governance written by Garry D. Carnegie and published by Edward Elgar Publishing. This book was released on 2023-10-12 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.
Book Synopsis The Routledge Companion to Critical Accounting by : Robin Roslender
Download or read book The Routledge Companion to Critical Accounting written by Robin Roslender and published by Routledge. This book was released on 2017-09-11 with total page 703 pages. Available in PDF, EPUB and Kindle. Book excerpt: The field of critical accounting has expanded rapidly since its inception and has become recognised as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.
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 IFRS in a Global World by : Didier Bensadon
Download or read book IFRS in a Global World written by Didier Bensadon and published by Springer. This book was released on 2016-05-13 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Book Synopsis Bank Regulation by : Anna-Karin Stockenstrand
Download or read book Bank Regulation written by Anna-Karin Stockenstrand and published by Taylor & Francis. This book was released on 2017-01-20 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent years is high and that they cover many different functional areas. The objectives of these regulations are also ambitious; to improve governance and control, contributing to a high level of financial stability for banks. These objectives are obviously of great concern for an industry that directly and indirectly affects the financial situation not only of individuals and organizations but also nation states. Considering the importance of banks in society, it is of little surprise that the attention of both scholars and practitioners has been directed towards how banks comply with new regulations and if the intended objectives of the regulations are met. This book will be of great value to all those interested in financial stability matters (practitioners, policy-makers, students, academics), as well as to accounting and finance scholars.
Book Synopsis German Corporate Governance in International and European Context by : Jean J. du Plessis
Download or read book German Corporate Governance in International and European Context written by Jean J. du Plessis and published by Springer. This book was released on 2017-10-07 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides readers with an overview of the unique features of German business and enterprise law and an in-depth analysis of the organs of governance of German public limited companies (general meeting, management board, supervisory board). In addition, approaches for reforms required at the international level are also suggested and discussed, including, among others, the unique interplay and dynamics of the German two-tier board model with the system of codetermination, referring to the arrangement of employees sitting on the supervisory boards of German public limited companies and private companies employing more than 500 employees; also covered are significant recent legal developments in Europe.The book highlights the core function of valuation and financial reporting at the international, European and German levels, with accounting as the documentary proof of good corporate governance. Corporate governance encompasses the free enterprise system, which is treated comprehensively in this book from a German perspective. This distinguishes the book from other books written in English in this subject area, not only because of the comprehensive way it covers German corporate law and corporate governance, but also because of the fact that it provides international and European perspectives on these important topics.The book is addressed to researchers, practitioners and basically anyone with an interest in the complex, but intriguing areas of corporate law and corporate governance.
Download or read book Living Law written by Marc Hertogh and published by Bloomsbury Publishing. This book was released on 2008-12-13 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of essays is the first edited volume in the English language which is entirely dedicated to the work of Eugen Ehrlich. Eugen Ehrlich (1862-1922) was an eminent Austrian legal theorist and professor of Roman law. He is considered by many as one of the 'founding fathers' of modern sociology of law. Although the importance of his work (including his concept of 'living law') is widely recognised, Ehrlich has not yet received the serious international attention he deserves. Therefore, this collection of essays is aimed at 'reconsidering' Eugen Ehrlich by bringing together an interdisciplinary group of leading international experts to discuss both the historical and theoretical context of his work and its relevance for contemporary law and society scholarship. This book has been divided into four parts. Part I of this volume paints a lively picture of the Bukowina, in southeastern Europe, where Ehrlich was born in 1862. Moreover it considers the political and academic atmosphere at the end of the nineteenth century. Part II discusses the main concepts and ideas of Ehrlich's sociology of law and considers the reception of Ehrlich's work in the German speaking world, in the United States and in Japan. Part III of this volume is concerned with the work of Ehrlich in relation to that of some his contemporaries, including Roscoe Pound, Hans Kelsen and Cornelis van Vollenhoven. Part IV focuses on the relevance of Ehrlich's work for current socio-legal studies. This volume provides both an introduction to the important and innovative scholarship of Eugen Ehrlich as well as a starting point for further reading and discussion.
Book Synopsis Accounting Theory by : William Andrew Paton
Download or read book Accounting Theory written by William Andrew Paton and published by . This book was released on 1922 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Aiming for Global Accounting Standards by : Kees Camfferman
Download or read book Aiming for Global Accounting Standards written by Kees Camfferman and published by Oxford University Press, USA. This book was released on 2015 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.
Book Synopsis Creative Accounting, Fraud and International Accounting Scandals by : Michael J. Jones
Download or read book Creative Accounting, Fraud and International Accounting Scandals written by Michael J. Jones and published by John Wiley & Sons. This book was released on 2011-11-01 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.
Book Synopsis The Cambridge Handbook of Stakeholder Theory by : Jeffrey S. Harrison
Download or read book The Cambridge Handbook of Stakeholder Theory written by Jeffrey S. Harrison and published by Cambridge University Press. This book was released on 2019-05-09 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive foundation for stakeholder theory, written by many of the most respected and highly cited experts in the field.
Book Synopsis Political Standards by : Karthik Ramanna
Download or read book Political Standards written by Karthik Ramanna and published by University of Chicago Press. This book was released on 2015-11-09 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."
Author :Shyam Sunder Publisher :Foundations and Trends (R) in Accounting ISBN 13 :9781680831443 Total Pages :122 pages Book Rating :4.8/5 (314 download)
Book Synopsis Rethinking Financial Reporting by : Shyam Sunder
Download or read book Rethinking Financial Reporting written by Shyam Sunder and published by Foundations and Trends (R) in Accounting. This book was released on 2016-09-28 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. Better Financial Reporting argues for such a syncretic attitude to financial reporting regime.
Book Synopsis Accounting, Organizations, and Institutions by : Christopher S. Chapman
Download or read book Accounting, Organizations, and Institutions written by Christopher S. Chapman and published by OUP Oxford. This book was released on 2009-08-13 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.
