Author: Brian A Rutherford Publisher: SAGE ISBN: 144626453X Category : Business & Economics Languages : en Pages : 193
Book Description
The adoption by the Accounting Standards Board of its Statement of Principles for Financial Reporting in December 1999 means that we now have an authoritative conceptual framework which should govern the production of British financial statements. Yet while the text of the Statement is directed at members of the accounting profession, students of accounting will need to understand the framework and its repercussions. An Introduction to Modern Financial Reporting Theory explains the content of the Statement in an accessible language, specifically for the student of accounting and finance. This text will be of direct and practical interest to students who need to understand the contents of the new framework, which helps to explain: why and how financial reporting is carried out; why financial statements are prepared in the way that they are; why accounting standards specify one method rather than another; how the methods specified by accounting standards relate to each other; how practice has developed and will continue to develop. Brian Rutherford emphasizes and enlarges on the key features of the framework, provides many more examples, shows how the framework applies in practice and also offers some criticisms of its content. The book clarifies to students why various methods and practices in accounting have evolved, while illustrating how they relate to each other and to the underlying function of financial reporting. This text will be essential reading on university and professional courses in advanced financial accounting, particularly courses on Accounting Theory and Financial Reporting. Brian Rutherford is Professor of Accounting at Canterbury Business School, University Kent at Canterbury.
Author: Brian A Rutherford Publisher: SAGE ISBN: 9780761966074 Category : Business & Economics Languages : en Pages : 196
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: Andrew Higson Publisher: SAGE ISBN: 9780761971412 Category : Business & Economics Languages : en Pages : 246
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: Harry I. Wolk Publisher: SAGE ISBN: 1412953456 Category : Business & Economics Languages : en Pages : 697
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: Lawrence David Brown Publisher: Business Publications, Incorporated ISBN: 9780256037234 Category : Business & Economics Languages : en Pages : 474
Author: B.A. Rutherford Publisher: Routledge ISBN: 1134160542 Category : Business & Economics Languages : en Pages : 576
Book Description
Written by a well-known author, this book makes a major contribution to the history of financial reporting, exploring the current and international aspects of standard setting. Compiled through consultation of a considerable amount of relevant literature and interviews with a large number of key players of the ASC, it analyzes the big ‘set battles’ between standard setters and preparers of financial statements, over topics such as price change accounting, goodwill, and leasing and foreign currency translation, the stand-offs which delayed development in specific areas and the smaller skirmishes which impeded the work of improving financial reporting. It covers a range of topics, including: the formulation of standards on specific topics the evolution of the institutional machinery of standard-setting the politics of standard-setting the theory of accounting standardization the emergence of a conceptual framework for financial reporting. A fine account of the period following the 1960s, charting the history of the Accounting Standards Committee, this book is an essential resource for business and finance students.
Author: Prof. Jawahar Lal Publisher: ISBN: 9788171945245 Category : Languages : en Pages : 564
Book Description
* Comprehensive, updated and balanced coverage to help the students understand financial reporting environment accounting standards and contemporary issues in company financial reporting such as accounting for changing prices segment reporting, social accounting and reporting, interim reporting, value added reporting, environmental reporting, corporate governance reporting, human resource accounting and reporting, and global convergence of IFRs. * Covers latest ideas, researches and developments having taken place in the subject-matter. * Use of numerical illustrations, diagrams and graphical exhibits to explain concepts, principles and underlying theory. * Contains literature and materials useful to researchers, practicing managers, accounting professionals and others interested in Company Financial Reporting. * Clear, concise and student-friendly presentation. * Highly useful for post-graduate students of universities and professional examinations to meet their syllabi requirement in courses like Corporate Financial Reporting such as M.COM/MBA/CA/ICWA/ICSI and other professional courses.
Author: William Robert Scott Publisher: ISBN: Category : Business & Economics Languages : en Pages : 440
Book Description
Scott reveals vast amounts of financial accounting information drawn from recent research that has until now been hidden in academic journals. He provides a clear, easy-to-use framework for students to (1) place this information in a financial accounting context, (2) explain and analyze the information intuitively and (3) to reveal the informationOs relevance in understanding the practice of accounting.
Author: Peter Lorson Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press ISBN: 9892624645 Category : Business & Economics Languages : en Pages : 600
Book Description
Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.uni-rostock.de/weiterbildung/offene-uni-rostock/onlinekurse/european-public-sector-accounting/.
Author: Giovanna Dabbicco Publisher: Springer Nature ISBN: 3031047451 Category : Political Science Languages : en Pages : 298
Book Description
This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations.
Author: Brian A Rutherford
Author: Brian A Rutherford
Author: Andrew Higson
Author: Harry I. Wolk
Author: Lawrence David Brown
Author: B.A. Rutherford
Author: Prof. Jawahar Lal
Author: William Robert Scott
Author: Peter Lorson
Author: Giovanna Dabbicco