Accounting for Price-Level Changes—Theory and Procedures

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Author :
Publisher : Elsevier
ISBN 13 : 1483180972
Total Pages : 271 pages
Book Rating : 4.4/5 (831 download)

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Book Synopsis Accounting for Price-Level Changes—Theory and Procedures by : R. S. Gynther

Download or read book Accounting for Price-Level Changes—Theory and Procedures written by R. S. Gynther and published by Elsevier. This book was released on 2014-05-16 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Price-Level Changes: Theory and Procedures shows the importance of taking actions to incorporate the effects of changing prices into each firm’s accounting systems, and encourage the firms to treat this incorporation as a normal routine. This book shows that prices have in fact been altering over the years, and then explains the problems of changing prices as they affect accounting. Then, this text demonstrates these problems with the aid of a few simple examples. This book also includes statements of professional bodies and proposals that have been advocated. The latter part focuses on other accounting methods and concepts, complemented with illustrative examples. This book will be beneficial to accounting practitioners and those working at business firms.

Value and Profit

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Author :
Publisher : Cambridge University Press
ISBN 13 : 1108508464
Total Pages : 367 pages
Book Rating : 4.1/5 (85 download)

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Book Synopsis Value and Profit by : Geoffrey Whittington

Download or read book Value and Profit written by Geoffrey Whittington and published by Cambridge University Press. This book was released on 2017-08-03 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: The measurement methods used in financial accounting affect our perception of the value and performance of businesses by determining the amount of reported profit or loss and the resources of the business. Thus, measurement affects shareholders and other stakeholders in the business. It has even been suggested that the world financial crisis of 2007–2010 was partly due to the mis-measurement of financial instruments. In this book, Geoffrey Whittington provides a unique survey of the theory and practice of measurement in financial accounts. It seeks to define and illustrate alternative methods, using simple numerical examples, and to analyse their theoretical properties. Also, it summarises extensive empirical evidence and the historical development of ideas and practice. It is essential reading for advanced undergraduate and postgraduate students studying financial accounting, as well as practitioners and policy-makers concerned with accounting standards.

Accounting for Price-level Changes

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Author :
Publisher : Pergamon
ISBN 13 : 9780080117126
Total Pages : 257 pages
Book Rating : 4.1/5 (171 download)

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Book Synopsis Accounting for Price-level Changes by : R. S. Gynther

Download or read book Accounting for Price-level Changes written by R. S. Gynther and published by Pergamon. This book was released on 1966 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Price-Level Changes: Theory and Procedures shows the importance of taking actions to incorporate the effects of changing prices into each firms accounting systems, and encourage the firms to treat this incorporation as a normal routine.

Accounting discretion of banks during a financial crisis

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1451873549
Total Pages : 43 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis Accounting discretion of banks during a financial crisis by : Mr.Luc Laeven

Download or read book Accounting discretion of banks during a financial crisis written by Mr.Luc Laeven and published by International Monetary Fund. This book was released on 2009-09-01 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.

The Tangled Web of Price Variation Accounting

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Author :
Publisher : Sydney University Press
ISBN 13 : 1920898271
Total Pages : 490 pages
Book Rating : 4.9/5 (28 download)

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Book Synopsis The Tangled Web of Price Variation Accounting by : Frank L. Clarke

Download or read book The Tangled Web of Price Variation Accounting written by Frank L. Clarke and published by Sydney University Press. This book was released on 2006 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tangled Web of Price Variation Accounting covers a wide range of topics in the area of price variation - from purchasing power, prices and inflation, to price level variations and serviceability.

Current Value Accounting

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Author :
Publisher :
ISBN 13 :
Total Pages : 342 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Current Value Accounting by : Morton Backer

Download or read book Current Value Accounting written by Morton Backer and published by . This book was released on 1973 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Accounting for Local and State School Systems

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Author :
Publisher :
ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Financial Accounting for Local and State School Systems by :

Download or read book Financial Accounting for Local and State School Systems written by and published by . This book was released on 1981 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Theory and Measurement of Business Income

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Author :
Publisher : Univ of California Press
ISBN 13 :
Total Pages : 344 pages
Book Rating : 4./5 ( download)

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Book Synopsis The Theory and Measurement of Business Income by : Edgar O. Edwards

Download or read book The Theory and Measurement of Business Income written by Edgar O. Edwards and published by Univ of California Press. This book was released on 1973 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Theory of Money

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Author :
Publisher : Johns Hopkins University Press
ISBN 13 : 9780801823725
Total Pages : 328 pages
Book Rating : 4.8/5 (237 download)

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Book Synopsis The Theory of Money by : Jürg Niehans

Download or read book The Theory of Money written by Jürg Niehans and published by Johns Hopkins University Press. This book was released on 1980-02-01 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploring the function of money as a medium of exchange and a store of value, Niehaus provides a comprehensive introduction to the pure theory of money andmonetary policy.

Financial Accounting, 5th Edition

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Author :
Publisher : Vikas Publishing House
ISBN 13 : 9325956187
Total Pages : 1056 pages
Book Rating : 4.3/5 (259 download)

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Book Synopsis Financial Accounting, 5th Edition by : S.N. Maheshwari, S.K. Maheshwari & Sharad K. Maheswari

Download or read book Financial Accounting, 5th Edition written by S.N. Maheshwari, S.K. Maheshwari & Sharad K. Maheswari and published by Vikas Publishing House. This book was released on with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Accounting provides a comprehensive coverage to course requirements of students appearing in the paper Financial Accounting at BCom, BCom (Hons) examinations of different Indian universities and Foundation Examination (NS) of the Institute of Company Secretaries of India. The book is divided into four sections: Section I explains the fundamental principles necessary for understanding the subject. It covers the entire accounting cycle—from recording of financial transactions to the preparation of final accounts. Section II deals with accounting problems related to certain specific types of business transactions. Section III deals with partnership accounts. Section IV provides suggested answers to recent examinations’ questions.

Federal Register

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Author :
Publisher :
ISBN 13 :
Total Pages : 1198 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Federal Register by :

Download or read book Federal Register written by and published by . This book was released on 1982-12 with total page 1198 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Advanced Accounting Theory and Practice

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Author :
Publisher : Adonis & Abbey Publishers Ltd
ISBN 13 : 1912234556
Total Pages : 285 pages
Book Rating : 4.9/5 (122 download)

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Book Synopsis Advanced Accounting Theory and Practice by : Kabiru I. Dandago

Download or read book Advanced Accounting Theory and Practice written by Kabiru I. Dandago and published by Adonis & Abbey Publishers Ltd. This book was released on 2009-01-30 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth! Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion.

FINANCIAL STATEMENT ANALYSIS AND REPORTING

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Author :
Publisher : PHI Learning Pvt. Ltd.
ISBN 13 : 9387472744
Total Pages : 660 pages
Book Rating : 4.3/5 (874 download)

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Book Synopsis FINANCIAL STATEMENT ANALYSIS AND REPORTING by : RAO, PEDDINA MOHANA

Download or read book FINANCIAL STATEMENT ANALYSIS AND REPORTING written by RAO, PEDDINA MOHANA and published by PHI Learning Pvt. Ltd.. This book was released on 2021-11-18 with total page 660 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, in its second edition, continues to provide a clear presentation of the financial statements of business enterprises. It provides a distinct understanding of the fundamental tools and principles of finance, financial management, financial statements and their analysis in a logical manner to serve the students and readers. It includes a detailed study on various topics to cover the academic needs of the undergraduate and postgraduate students of Commerce and Management. The text will also be useful for the students of ICWAI, ICMA and ICSI. NEW TO SECOND EDITION o New chapters on • Valuation • Human Resource Accounting • Share Based Payments • Financial Reporting for Financial Institutions. o Book's Companion website https://www.phindia.com/financial_statement_analysis_and_reporting_rao containing additional worked-out examples TARGET AUDIENCE • B.Com / M.Com • BBA / MBA • Students of ICWAI, ICMA and ICSI

Wiley CPAexcel Exam Review April 2017 Study Guide

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119369916
Total Pages : 1324 pages
Book Rating : 4.1/5 (193 download)

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Book Synopsis Wiley CPAexcel Exam Review April 2017 Study Guide by : Wiley

Download or read book Wiley CPAexcel Exam Review April 2017 Study Guide written by Wiley and published by John Wiley & Sons. This book was released on 2017-01-17 with total page 1324 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Wiley CPAexcel Study Guide: Financial Accounting and Reporting arms CPA test-takers with detailed text and skill-building problems to help identify, focus on, and master the specific topics that may need additional reinforcement to pass the FAR section of the CPA Exam. This essential study guide: Covers the complete AICPA content blueprint in FAR Explains every topic tested with 1,299 pages of study text, 752 multiple-choice questions, and 73 task-based simulations in FAR Organized in Bite-Sized Lesson format with 217 lessons in FAR Maps perfectly to the Wiley CPAexcel online course; may be used to complement the course or as a stand-alone study tool

Management Accounting: Principles & Practice, 3rd Edition

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Author :
Publisher : Vikas Publishing House
ISBN 13 : 9325969246
Total Pages : 829 pages
Book Rating : 4.3/5 (259 download)

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Book Synopsis Management Accounting: Principles & Practice, 3rd Edition by : Sahaf M.A.

Download or read book Management Accounting: Principles & Practice, 3rd Edition written by Sahaf M.A. and published by Vikas Publishing House. This book was released on 2018 with total page 829 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is meant for students of accounting, management and business studies. It not only describes the principles, procedures and techniques of management accounting, but also explains and analyses the core concepts that have driven the development of the subject for decades. The book is a perfect blend of conceptual and practical approaches to accounting. NEW IN THIS EDITION • Completely revised and updated • New chapters on strategic management accounting, product costing, and service costing • Coverage of total quality management (TQM), just-in-time (JIT), life cycle costing, and Kaizen costing • Worked out solutions to problems and latest professional examination questions

Consolidated Financial Statements of the United States Government

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Author :
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Consolidated Financial Statements of the United States Government by :

Download or read book Consolidated Financial Statements of the United States Government written by and published by . This book was released on 1975 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Principle of Accounting - SBPD Publications

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Publisher : SBPD Publications
ISBN 13 :
Total Pages : 629 pages
Book Rating : 4./5 ( download)

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Book Synopsis Principle of Accounting - SBPD Publications by : Dr. Jitendra Kumar Saxena,

Download or read book Principle of Accounting - SBPD Publications written by Dr. Jitendra Kumar Saxena, and published by SBPD Publications. This book was released on 2021-11-19 with total page 629 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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)