A Chronology of the Development of Corporate Financial Reporting in Australia 1817 to 1988 PDF Download

Author: Richard D. Morris
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages :

View

Book Description

Author: Greg Whittred
Publisher: Routledge
ISBN: 1000166910
Category : Business & Economics
Languages : en
Pages : 135

View

Book Description
This book, first published in 1988, aims to provide evidence on the voluntary adoption of a particular type of financial statement – the consolidated financial statement – in what may be characterized as relatively high agency cost situations. This study examines an accounting method choice not under the assumption that it will be made opportunistically but under the assumption that it will be negotiated ex ante as part of the firm’s optimal contract structure.

Author: Robert H. Parker
Publisher: Routledge
ISBN: 1317963911
Category : Business & Economics
Languages : en
Pages : 637

View

Book Description
The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections: Early Accounting Records The Financial Year Corporate Financial Reporting Audit Professional Accountancy Accounting Literature Biographies and Bibliographies

Author: T.E. Cooke
Publisher: Routledge
ISBN: 1134731744
Category : Business & Economics
Languages : en
Pages : 280

View

Book Description
This volume brings together contributions from the world's most renowned scholars in accounting and celebrates the academic achievements of Bob Parker. Reflecting his multi-faceated contribution to the history of accountancy, the volume studies the development of accounting in an international context.

Author: Ronald Ma
Publisher: World Scientific
ISBN: 9789810230784
Category : Business & Economics
Languages : en
Pages : 524

View

Book Description
There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. The final chapter in Part III deals with the problems and prospects for accounting harmonisation in the region.

Author: Robert Henry Parker
Publisher: Scholarly Title
ISBN:
Category : Business & Economics
Languages : en
Pages : 594

View

Book Description

Author: Gary J. Previts
Publisher: Emerald Group Publishing
ISBN: 0857248138
Category : Business & Economics
Languages : en
Pages : 276

View

Book Description
Covers the evolution of accounting, financial reporting and related institutions for major economies in the world in a comparable way. This title considers six nations from Asia and Oceania, including Australia, China, India, Indonesia, Japan, and the Republic of Korea.

Author: Christopher Nobes
Publisher: Edward Elgar Publishing
ISBN:
Category : Accounting
Languages : en
Pages : 456

View

Book Description
The measurement of harmonization became a well-established area of academic research from the late 1980s, and the discerning selection of papers in this volume reveal a continuing interest in the topic by a large number of researchers. The coverage is divided into two parts. The first part concerns the measurement of harmonisation, and the second contains analysis of, and comment on, harmonization. This authoritative new volume will be of great interest to all those concerned with the issue of harmonization in international accounting.

Author: Gordon R. Walker
Publisher: Oxford University Press, USA
ISBN:
Category : Business & Economics
Languages : en
Pages : 968

View

Book Description
The regulation of securities markets is a survival issue for island nations such as Australia and New Zealand which require foreign investment for economic growth. This timely book covers all aspects of securities regulation--from the physical markets and the operation of the Stock Exchanges to the workings of the Securities Commissions. It should be of interest to legal practitioners, accountants, and persons involved in finance.

Author: T. A. Lee
Publisher: Routledge
ISBN: 1317945352
Category : Business & Economics
Languages : en
Pages : 245

View

Book Description
First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.