An Introduction to Modern Financial Reporting Theory

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Publisher : SAGE Publications Limited
ISBN 13 : 9780761966067
Total Pages : 192 pages
Book Rating : 4.9/5 (66 download)

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Book Synopsis An Introduction to Modern Financial Reporting Theory by : Brian A Rutherford

Download or read book An Introduction to Modern Financial Reporting Theory written by Brian A Rutherford and published by SAGE Publications Limited. This book was released on 2001-05-01 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: The adoption by the Accounting Standards Board of its Statement of Principles for Financial Reporting in December 1999 means that we now have an authoritative conceptual framework which should govern the production of British financial statements. Yet while the text of the Statement is directed at members of the accounting profession, students of accounting will need to understand the framework and its repercussions. An Introduction to Modern Financial Reporting Theory explains the content of the Statement in an accessible language, specifically for the student of accounting and finance. This text will be of direct and practical interest to students who need to understand the contents of the new framework, which helps to explain: why and how financial reporting is carried out; why financial statements are prepared in the way that they are; why accounting standards specify one method rather than another; how the methods specified by accounting standards relate to each other; how practice has developed and will continue to develop. Brian Rutherford emphasizes and enlarges on the key features of the framework, provides many more examples, shows how the framework applies in practice and also offers some criticisms of its content. The book clarifies to students why various methods and practices in accounting have evolved, while illustrating how they relate to each other and to the underlying function of financial reporting. This text will be essential reading on university and professional courses in advanced financial accounting, particularly courses on Accounting Theory and Financial Reporting. Brian Rutherford is Professor of Accounting at Canterbury Business School, University Kent at Canterbury.

Understanding Financial Reporting Standards

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Publisher : World Scientific Publishing Company
ISBN 13 : 9789811275531
Total Pages : 0 pages
Book Rating : 4.2/5 (755 download)

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Book Synopsis Understanding Financial Reporting Standards by : Roger Hussey

Download or read book Understanding Financial Reporting Standards written by Roger Hussey and published by World Scientific Publishing Company. This book was released on 2023-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: If you want to understand the regulations and practices of financial accounting and reporting, this is the book for you! The authors of this book have developed a unique set of material on corporate financial reporting based on their collective years of teaching experience. In this book, they explain, in non-technical language, the financial information that companies are required to provide. What are companies? Why are they formed? Companies are not charities but are formed to provide a good income to their shareholders by selling us goods and services. Large companies in the UK are mostly known as Public Limited Companies (PLCs). There are about 2,000 PLCs in the London Stock Exchange. But do we understand these companies' objectives and activities? We can do so by examining the financial information they provide publicly in their annual financial reports. To be able to examine the financial statements issued by companies, you need to understand the regulations issued by the International Accounting Standards Board (IASB). This book explains the requirements of Financial Reporting Standards. Guidance on the disclosure requirements and examples from companies' financial reports are also provided and explained. Many of these company names are synonymous with our everyday lives. Think about Cadbury Chocolate, Unilever, Diageo, Shell, Boots. It is difficult to conceive our lives without their products and services. The explanation and guidance provided in this book will allow you to understand fully the operations of such companies. This is vital knowledge if you intend to do business with the companies, buy their products and services or find employment with them.

Students' Guide to Accounting and Financial Reporting Standards

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Publisher : Financial Times/Prentice Hall
ISBN 13 : 9780201398427
Total Pages : 257 pages
Book Rating : 4.3/5 (984 download)

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Book Synopsis Students' Guide to Accounting and Financial Reporting Standards by : Geoff Black

Download or read book Students' Guide to Accounting and Financial Reporting Standards written by Geoff Black and published by Financial Times/Prentice Hall. This book was released on 2000 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book will be suitable for students of accounting and business studies at undergraduate level, or those who are taking professional or technician level accounting courses such as ICAEW, ACCA, CIMA and AAT. The book will also be appropriate for postgraduate or post-experience students, as well as being a handy reference guide for professional accountants."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved

More Accounting Changes

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Publisher : Emerald Group Publishing Limited
ISBN 13 : 9781786356307
Total Pages : 0 pages
Book Rating : 4.3/5 (563 download)

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Book Synopsis More Accounting Changes by : Robert Herz

Download or read book More Accounting Changes written by Robert Herz and published by Emerald Group Publishing Limited. This book was released on 2016-09-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.

International Financial Reporting Standards

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Publisher : World Bank Publications
ISBN 13 : 9780821377277
Total Pages : 334 pages
Book Rating : 4.3/5 (772 download)

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Book Synopsis International Financial Reporting Standards by : Hennie van Greuning

Download or read book International Financial Reporting Standards written by Hennie van Greuning and published by World Bank Publications. This book was released on 2009 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title gives private or public sector executives, managers, and financial analysts without a strong background in accounting the tools they need to participate in discussions and decisions on the appropriateness or application of International Financial Reporting Standards.

International Financial Reporting Standards Desk Reference

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Publisher : John Wiley & Sons
ISBN 13 : 0471727156
Total Pages : 398 pages
Book Rating : 4.4/5 (717 download)

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Book Synopsis International Financial Reporting Standards Desk Reference by : Roger Hussey

Download or read book International Financial Reporting Standards Desk Reference written by Roger Hussey and published by John Wiley & Sons. This book was released on 2005-04-22 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board

Financial Reporting under IFRS

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Publisher : John Wiley & Sons
ISBN 13 : 0470971622
Total Pages : 358 pages
Book Rating : 4.4/5 (79 download)

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Book Synopsis Financial Reporting under IFRS by : Wolfgang Dick

Download or read book Financial Reporting under IFRS written by Wolfgang Dick and published by John Wiley & Sons. This book was released on 2011-02-25 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. Financial Reporting under IFRS:A topic-based approach offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers. The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm’s performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8). Financial Reporting under IFRS is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.

FRS 101

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Publisher :
ISBN 13 : 9780754553618
Total Pages : pages
Book Rating : 4.5/5 (536 download)

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Book Synopsis FRS 101 by :

Download or read book FRS 101 written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

How to Read a Financial Report

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119606462
Total Pages : 214 pages
Book Rating : 4.1/5 (196 download)

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Book Synopsis How to Read a Financial Report by : John A. Tracy

Download or read book How to Read a Financial Report written by John A. Tracy and published by John Wiley & Sons. This book was released on 2020-02-05 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: The updated new edition of the comprehensive guide to reading and understanding financial reports Financial reports are used to provide a range of vital information, including an organization’s cash flow, financial condition, and profit performance (aka The Big Three Financial Statements). Financial statements are often complex and extremely difficult to understand for anyone other than accounting and finance professionals. How to Read a Financial Report enablesinvestors, lenders, business leaders, analysts, and managers to read, analyze, and interpret financial accounting reports. Designed specifically for non-specialists, this reader-friendly resource covers the fundamentals of financial reporting in jargon-free English. Topics such as sales revenue & recognition, costs of goods sold, sources & uses of capital/cash, non-cash expenses (e.g., depreciation expense), income tax obligations, understanding profits & financial stability, and financial statement ratios & analysis are covered throughout the book. Now in its ninth edition, this bestselling guide has been thoroughly revised to reflect changes in accounting and financial reporting rules, current practices, and recent trends. New and expanded content explains managing cash flow, illustrates the deceitful misrepresentation of profits in some financial reports (aka Financial Engineering), and more. Further, end-of-chapter activities help readers learn the intricacies of the balance sheet and cash flow statement, while updated sections address shifts in regulatory standards. Written by two highly experienced experts in financial accounting, this resource: Enables readers to cut through the noise and focus on what financial reports and financial statements are really saying about a company Clarifies commonly misunderstood aspects of financial reporting and how companies can “financially engineer” operating results Offers comprehensive, step-by-step guidance on analyzing financial reports Provides numerous examples and explanations of various types of financial reports and analysis tools

Guidelines for Financial Reporting Standards

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Author :
Publisher : Routledge
ISBN 13 : 1000524892
Total Pages : 134 pages
Book Rating : 4.0/5 (5 download)

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Book Synopsis Guidelines for Financial Reporting Standards by : David Solomons

Download or read book Guidelines for Financial Reporting Standards written by David Solomons and published by Routledge. This book was released on 2021-12-13 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 1997. David Solomons was originally invited to prepare his Guidelines for Financial Reporting Standards by Professor Bryan Carsberg, who was Director of Research at the Institute of Chartered Accountants in England and Wales until 1987. The Guidelines made a considerable impact in the UK, achieving the unusual feat of bringing conceptual issues out of the academic journals and into the professional press.

Financial Reporting Standards

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Publisher : Business Expert Press
ISBN 13 : 1606493884
Total Pages : 297 pages
Book Rating : 4.6/5 (64 download)

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Book Synopsis Financial Reporting Standards by : David T. Doran

Download or read book Financial Reporting Standards written by David T. Doran and published by Business Expert Press. This book was released on 2012-07-03 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is the score keeping system in the “game” of business, and you won’t do well in any “game” if you don’t understand how the score is kept. If you’re a practicing manager, MBA student, or a non-accounting business major, this book will do more than help you stay in the game. Inside, United States financial reporting standards are compared and contrasted with international financial reporting standards, and the authors detail how management’s choice of accounting methods and their required estimates in reporting transactions and events impact financial statements, both immediately and in the future. Unlike typical accounting books, journal entries are not used to illustrate topical coverage. This unique book exclusively provides you with a decision-making perspective by using the accounting equation format to directly illustrate financial statement effects of transactions and events. Most of the topics addressed in this book are typically studied by accounting majors in the two course “intermediate” accounting sequence, but the text also includes discussion of consolidations—a topic generally covered in the “advanced” accounting course. Intermediate accounting textbooks alone typically exceed well over 1,500 pages. By exclusively applying a user’s perspective, and limiting topical content to areas relevant for decision making, this book allows non-accountants to acquire the requisite underlying knowledge in a concise, easy to understand text.

FRS 102

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Publisher :
ISBN 13 : 9780754553625
Total Pages : pages
Book Rating : 4.5/5 (536 download)

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Book Synopsis FRS 102 by :

Download or read book FRS 102 written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

FRS 100

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Publisher :
ISBN 13 : 9781847986146
Total Pages : 44 pages
Book Rating : 4.9/5 (861 download)

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Book Synopsis FRS 100 by :

Download or read book FRS 100 written by and published by . This book was released on 2012 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Financial Reporting Standards

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Publisher :
ISBN 13 : 9780415827621
Total Pages : 0 pages
Book Rating : 4.8/5 (276 download)

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Book Synopsis International Financial Reporting Standards by : F. Greg Burton

Download or read book International Financial Reporting Standards written by F. Greg Burton and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book links broad concepts and accounting principles to the requirements of IFRS to help students develop the judgment needed in using a principle-based standard. It includes cases, real-world examples, and a website to link theory to practice.

Corporate Financial Reporting

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Publisher : SAGE
ISBN 13 : 9780761971412
Total Pages : 246 pages
Book Rating : 4.9/5 (714 download)

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Book Synopsis Corporate Financial Reporting by : Andrew Higson

Download or read book Corporate Financial Reporting written by Andrew Higson and published by SAGE. This book was released on 2003-02-28 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.

The Comprehensive Guide on How to Read a Financial Report

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Publisher : John Wiley & Sons
ISBN 13 : 1118820886
Total Pages : 356 pages
Book Rating : 4.1/5 (188 download)

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Book Synopsis The Comprehensive Guide on How to Read a Financial Report by : John A. Tracy

Download or read book The Comprehensive Guide on How to Read a Financial Report written by John A. Tracy and published by John Wiley & Sons. This book was released on 2014-01-17 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive guide to reading and understanding financial reports Financial reports provide vital information to investors, lenders, and managers. Yet, the financial statements in a financial report seem to be written in a foreign language that only accountants can understand. This comprehensive version of How to Read a Financial Report breaks through that language barrier, clears away the fog, and offers a plain-English user's guide to financial reports. The book features new information on the move toward separate financial and accounting reporting standards for private companies, the emergence of websites offering financial information, pending changes in the auditor's report language and what this means to investors, and requirements for XBRL tagging in reporting to the SEC, among other topics. Makes it easy to understand what financial reports really say Updated to include the latest information financial reporting standards and regulatory changes Written by an author team with a combined 50-plus years of experience in financial accounting This comprehensive edition includes an ancillary website containing valuable additional resources With this comprehensive version of How to Read a Financial Report, investors will find everything they need to fully understand the profit, cash flow, and financial condition of any business.

International Accounting/Financial Reporting Standards Guide 2009

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Author :
Publisher : CCH
ISBN 13 : 9780808092261
Total Pages : 756 pages
Book Rating : 4.0/5 (922 download)

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Book Synopsis International Accounting/Financial Reporting Standards Guide 2009 by : David Alexander

Download or read book International Accounting/Financial Reporting Standards Guide 2009 written by David Alexander and published by CCH. This book was released on 2008-11 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information.