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Author: Stuart McLeay Publisher: Springer Science & Business Media ISBN: 1461545897 Category : Business & Economics Languages : en Pages : 225
Book Description
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.
Author: Stuart McLeay Publisher: Springer Science & Business Media ISBN: 1461545897 Category : Business & Economics Languages : en Pages : 225
Book Description
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.
Author: Elaine Conway Publisher: Springer ISBN: 3319911139 Category : Business & Economics Languages : en Pages : 203
Book Description
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.
Author: Paul Rosenfield Publisher: Routledge ISBN: 1135990093 Category : Business & Economics Languages : en Pages : 416
Book Description
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.
Author: Margaret Drever Publisher: John Wiley & Sons ISBN: 9780470807668 Category : Accounting Languages : en Pages : 0
Book Description
Contemporary Issues in Accounting is a new textbook, which offers a more applied introduction to a range of contemporary issues facing the accounting profession. The text presents a basic overview of the conceptual framework that governs the profession, before examining a series of contemporary accounting issues. The text is written for third-year undergraduate financial accounting subjects that seek to offer students a practical overview of financial accounting and the various contemporary issues facing the profession. Students will benefit from the 'plain English' writing style, the broad issues-based approach with applications to business and the diversity of the accounting issues covered.
Author: Simon Grima Publisher: Emerald Group Publishing ISBN: 1839095083 Category : Business & Economics Languages : en Pages : 364
Book Description
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.
Author: Michaela Rankin Publisher: Wiley ISBN: 9780730369011 Category : Languages : en Pages : 376
Book Description
Contemporary Issues in Accounting 2nd Edition is suited to a wide range of courses, particularly relevant to advanced financial accounting subjects at both an undergraduate and postgraduate level. It considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives, including appropriate theories and research findings. The 2nd edition examines the regulatory setting within which accounting operates from the context of the process of standard setting and the Conceptual Framework. Within this framework one of the most controversial areas of accounting - measurement - is examined in detail. Alternative measurement choices are considered, with intangibles and sustainability reporting being examined in more detail as they are areas with unique measurement challenges. With the increasing use of fair value measurement, we present a comprehensive analysis of this measurement basis, including its application in specific contexts.
Author: Stewart Jones Publisher: Emerald Group Publishing ISBN: 1780520204 Category : Business & Economics Languages : en Pages : 296
Book Description
This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.
Author: Michaela Rankin Publisher: ISBN: 9780730300267 Category : Accounting Languages : en Pages : 0
Book Description
Contemporary Issues in Accounting is written for upper level, advanced financial accounting subjects. The text explores advanced accounting concepts and policies by applying them to a range of contemporary accounting issues. The accounting topics discussed reflect the issues that are being considered in professional practice such as approaches to measurement, fair value accounting, the Conceptual Framework for financial reporting, corporate governance, environmental accounting and sustainability, earnings management and the financial indicators of corporate collapse. The practical orientation of the text makes it ideal for a capstone subject whereby students can use their accounting knowledge attained during their studies to discuss, analyse and critically evaluate a range of issues they are likely to deal with once they enter the profession.
Author: Stuart McLeay
Author: Stuart McLeay
Author: Elaine Conway
Author: Paul Rosenfield
Author: Dhia D. AlHashim
Author: Margaret Drever
Author: Arun Kumar Basu
Author: Simon Grima
Author: Michaela Rankin
Author: Stewart Jones
Author: Michaela Rankin