Contemporary Issues in Accounting Regulation
Title | Contemporary Issues in Accounting Regulation PDF eBook |
Author | Stuart McLeay |
Publisher | Springer Science & Business Media |
Total Pages | 225 |
Release | 2012-12-06 |
Genre | Business & Economics |
ISBN | 1461545897 |
Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
Contemporary Issues in Accounting
Title | Contemporary Issues in Accounting PDF eBook |
Author | Elaine Conway |
Publisher | Springer |
Total Pages | 203 |
Release | 2018-06-01 |
Genre | Business & Economics |
ISBN | 3319911139 |
The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.
Contemporary Issues in Financial Reporting
Title | Contemporary Issues in Financial Reporting PDF eBook |
Author | Paul Rosenfield |
Publisher | Routledge |
Total Pages | 662 |
Release | 2006-04-18 |
Genre | Business & Economics |
ISBN | 1135990093 |
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
Contemporary Issues in Accounting
Title | Contemporary Issues in Accounting PDF eBook |
Author | Dhia D. AlHashim |
Publisher | Bobbs-Merrill Company |
Total Pages | 304 |
Release | 1979 |
Genre | Business & Economics |
ISBN |
Studies in Accounting and Finance
Title | Studies in Accounting and Finance PDF eBook |
Author | Arun Kumar Basu |
Publisher | Pearson Education India |
Total Pages | 304 |
Release | 2013-08 |
Genre | Accounting |
ISBN | 9788131754450 |
Contemporary Issues in Public Sector Accounting and Auditing
Title | Contemporary Issues in Public Sector Accounting and Auditing PDF eBook |
Author | Simon Grima |
Publisher | Emerald Group Publishing |
Total Pages | 364 |
Release | 2021-01-18 |
Genre | Business & Economics |
ISBN | 1839095083 |
Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.
Accounting Theory
Title | Accounting Theory PDF eBook |
Author | Thomas G. Evans |
Publisher | South Western Educational Publishing |
Total Pages | 392 |
Release | 2003 |
Genre | Accounting |
ISBN |
This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.