The Modern Theory of Financial Reporting PDF Download

Author: Lawrence David Brown
Publisher: Business Publications, Incorporated
ISBN: 9780256037234
Category : Business & Economics
Languages : en
Pages : 474

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Author: Brian A Rutherford
Publisher: SAGE
ISBN: 9780761966074
Category : Business & Economics
Languages : en
Pages : 196

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Book Description
This book explains the content of the Accounting `Standards Board's new Statement of Principles for Financial Reporting' in an accessible language, specifically for the student of accounting and finance.

Author: Stewart Jones
Publisher: Routledge
ISBN: 1135107262
Category : Business & Economics
Languages : en
Pages : 559

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Book Description
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

Author: Andrew Higson
Publisher: SAGE
ISBN: 9780761971412
Category : Business & Economics
Languages : en
Pages : 244

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Book Description
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.

Author: Richard G. Schroeder
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 616

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Book Description
Updated and revised, Accounting Theory helps readers build strong critical thinking skills and a sound theoretical background in order to evaluate accounting practice in today's increasingly global world economy.

Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697

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Book Description
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

Author: Henderson
Publisher: Longman Publishing Group
ISBN:
Category : Accounting
Languages : en
Pages : 396

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Book Description
This second edition of a book first published in 1983 features three new chapters on the conceptual framework of financial reporting currently being developed in Australia. Other chapters have been rewritten or updated. Includes subject and author indexes.

Author: Richard G. Schroeder
Publisher: John Wiley & Sons
ISBN: 1119881226
Category : Business & Economics
Languages : en
Pages : 706

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Book Description
In the newly revised fourteenth edition of Financial Accounting Theory and Analysis: Text and Cases, a decorated team of accounting veterans delivers an authoritative exploration of how accounting standards impact the daily decisions of accounting professionals. You'll discover how accounting theory explains why particular companies select particular accounting methods and predicts the attributes of firms by analyzing the accounting methods they employ. The authors examine the latest empirical research relevant to theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, and more. This latest edition robustly summarizes current disclosure requirements for various financial statement items and reviews the development and current state of accounting theory. It also includes: Discussions of the decline of the movement to adopt international accounting standards in the United States Coverage of the proposed IASB amendment to require reporting on ESG metrics Explorations of recent attempts to promote relevant and practical accounting research in academia Updated analysis exercises for real-world financial statements Analysis of the differences between FASB and IASB accounting standards pertaining to fair value Coverage of the changes related to stock compensation contained in ASU 2021-04 and ASU 2018-07

Author: Philip E. Meyer
Publisher: McGraw-Hill/Irwin
ISBN:
Category : Accounting
Languages : en
Pages : 558

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Author: William R. Scott
Publisher: Pearson College Division
ISBN: 9780130655776
Category : Business & Economics
Languages : en
Pages : 509

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Book Description
This text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting. It should be appropriate for advanced undergraduate and professional postgraduate-levels.