The Evolution of Consolidated Financial Reporting in Australia PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Evolution of Consolidated Financial Reporting in Australia PDF full book. Access full book title The Evolution of Consolidated Financial Reporting in Australia by Greg Whittred. Download full books in PDF and EPUB format.
Author: Greg Whittred Publisher: Routledge ISBN: 1000166910 Category : Business & Economics Languages : en Pages : 135
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: Greg Whittred Publisher: Routledge ISBN: 1000166910 Category : Business & Economics Languages : en Pages : 135
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: Gary J. Previts Publisher: Emerald Group Publishing ISBN: 0857248138 Category : Business & Economics Languages : en Pages : 276
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: Ruth Picker Publisher: Wiley ISBN: 9780470811481 Category : Business & Economics Languages : en Pages : 0
Book Description
Australian Accounting Standards is an exciting new textbook that presents a thorough introduction to various Australian equivalents of the International Financial Reporting Standards. With the inception of the IFRS on 1 January 2005, the Australian accounting standards have also experienced extensive change and revision in the quest to align and harmonise with IFRS. The focus of this text is on the interpretation, analysis, illustration and application of the scope and purpose of various Australian accounting standards. Each chapter contains numerous illustrative examples to ensure that the student gains a deep understanding of all the reporting requirements under the respective accounting standard to meet the expectations of the profession. This textbook has been written for intermediate and advance financial reporting courses, at both undergraduate and postgraduate level. The text covers the following Australian accounting standards: Framework AASB 2 Share based payments AASB 3 Business combinations AASB 5 Non-current assets AASB 101 Presentation of financial statements AASB 102 Inventories AASB 107 Cash flow statements AASB 108 Accounting policies AASB 110 Events after balance day AASB 112 Income taxes AASB 114 Segment reporting AASB 116 Property, plant and equipment AASB 117 Leases AASB 121 Changes in foreign exchange rates AASB 127 Consolidated and separate financial statements AASB 128 Investments in associates AASB 131 Interests in joint ventures AASB 132 Financial instruments; disclosure and presentation AASB 136 Impairment of assets AASB 137 Provisions, contingent liabilities and contingent assets AASB 138 Intangible assets AASB 139 Financial instruments; recognition & measurement FEATURES Detailed analysis of AASB standards and the underpinning conceptual framework Step-by-step analysis of selected AASB standards and the relevant scope, objectives and reporting requirements Chapter outlines of the relevant issues and practical workings associated with the selected AASB standards Illustrative examples positioned throughout the chapters, where relevant, to show the new financial reporting procedures and further development conceptual understanding of the new processes. Inclusion of extracts of international companies illustrate how real companies are reporting financial data in accordance with the AASB standards Graded end-of-chapter exercises and problems provide students with numerous opportunities to test their understanding of the financial reporting requirements under the relevant AASB standards. For the lecturer: a comprehensive solutions manual provides guidance on the correct procedures for working through the activities. About the Authors Ruth Picker B.A., F.C.A., FSIA, FCPA, is currently Ernst & Young\'s Professional Practice Director ("PPD") for the Oceania Region. She is a member of Ernst & Young\'s Global PPD group, which sets global accounting and auditing standards and policies. She is also a member of Ernst & Young\'s Global IFRS Policy Committee, which determines Ernst & Young\'s global interpretations of IFRS. She is a frequent speaker and author on accounting and auditing issues. Her written articles have been published in a number of accounting journals. She is a member of the Editorial Board of "The Australian Accounting Review". Ruth was a Member of the Urgent Issues Group (UIG) for 3 years. Subsequent to that, Ruth was appointed to the Australian Accounting Standards Board ("AASB") in April 2000. In 2002 she was elected as Deputy Chairman of the AASB, a position she currently holds. From 8 May 2003 until 15 November 2003 she was appointed Acting Chairman of the AASB. Ken Leo BCom (Hons), MBA (Qld), AAUQ, ACA, FCPA is Professor of Accounting at Curtin University of Technology, Western Australia. During his 30 years as an academic, he has taught company accounting to undergraduate and postgraduate students, been a founding member of the Urgent Issues Group, and involved in writing books and monographs for a variety of organisations including CPA Australia, Group of 100 and the Australian Accounting Research Foundation. He has served on the AASB since 2002. Keith Alfredson BCom (Hons), AAUQ, FAICD, FCA, FCPA, FNIA is a graduate of the University of Queensland. On graduation in 1963 he joined Arthur Andersen, becoming a partner in 1974 and retiring in 1997. He specialised in the audit of large publicly listed and privately owned entities in addition to acting as an expert on technical accounting issues. He was Arthur Andersen\'s representative on the Australian Urgent Issues Group. In 1998 he became a Senior Fellow in the Department of Accounting of The University of Melbourne. In May 2000 he was appointed the first full-time Chairman of the Australian Accounting Standards Board, a position he held until May 2003. During that period he also acted as Chairman of the Urgent Issues Group. Jennie Radford, BCom, DipEd (Melb), MCom (Curtin), ACA, is currently a Lecturer at Curtin University of Technology. She has co-authored two research monographs published by Group of 100 and the ASCPA. She has also contributed to and co-edited a textbook \'Financial Accounting Issues\'. She was for many years employed as an auditor with "Big 5\' chartered accounting firms. Jennie has taught undergraduate and postgraduate courses in her career as an academic. She is a member of the Western Australia Cell of the External Reporting Centre of Excellence (ASCPA). Paul Pacter holds two concurrent positions as the Director of Standards for Small and Medium-Sized Entities (SMEs) at the International Accounting Standards Board in London, and Director in the Global IFRS Office of Deloitte Touche Tohmatsu in Hong Kong. Previously, Paul worked for the U.S. Financial Accounting Standards Board for 16 years, and, for seven years, was Commissioner of Finance of the City of Stamford, Connecticut. He received his Ph.D. from Michigan State University and is a CPA. He has taught in several MBA programmes for working business managers. Victoria Wise BCom., M.Econ., PhD., FCPA., is an Associate Professor in the School of Accounting and Finance at Victoria University, Melbourne. During her twenty years as an academic she has taught financial accounting to undergraduate and postgraduate students. Victoria has over 110 publications including books and book chapters, refereed and professional journal articles and conference proceedings. Her journal articles focus on international financial reporting standards, public sector, consolidated and small business financial reporting. Her current research interests are in business regulation and financial literacy.
Author: Ronald Ma Publisher: World Scientific ISBN: 9814497622 Category : Business & Economics Languages : en Pages : 519
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. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. 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. Part III deals with the problems of and prospects for accounting harmonisation in the region.
Author: Robert G. Walker Publisher: Sydney University Press ISBN: 1920898328 Category : Business & Economics Languages : en Pages : 379
Book Description
During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney. It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo - either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in textbooks of the time. The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers. The Sydney Accounting Classics series is an initiative of the Accounting Foundation, in association with Sydney University Press. Consolidated Statements: A History and Analysis: This book covers the history of the development of the use of consolidated statements in the UK, US and Australia. Consolidation refers to the use of the 3 basic statements in accounting, covering assets, liabilities and equity.
Author: Clare B. Roberts Publisher: Pearson Education ISBN: 9780273681182 Category : Business & Economics Languages : en Pages : 738
Book Description
Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the International Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure. Key Features Chapters on research in international accounting, commended by users of previous editions. Coverage of use of accounting information by global market participants. Includes examples of accounting practices drawn from the published accounts and reports of multinational companies such as Heineken, Kingfisher, Kodak and Wal-Mart. A chapter on 'issues in multinational accounting' provides a comparative discussion of national practices in relation to IFRS. New to this edition Increased focus on accountability in corporate reporting, particularly the impact of the Sarbanes-Oxley Act. Focus on the whole annual report including narrative reporting The development of financial reporting practices across Europe is integrated in one chapter with particular reference to Poland as the largest economy entering the EU in the 2004 enlargement. International Financial Reporting: A Comparative Approach is ideal for advanced undergraduate and postgraduate students of accounting and international business, studying in any country throughout the world. Clare Roberts BSc MSc PhD is Professor of Accounting at the University of Aberdeen. She has held permanent teaching positions in the UK at Glasgow and Exeter Universities, and visiting positions in the US at Texas A & M University and the University of California Santa Barbara, and in Australia at Newcastle University, New South Wales. Pauline Weetman BA (Oxon) BSc PhD CA is Professor of Accounting at the University of Strathclyde and was formerly Dean of Faculty and Professor of Accounting at Heriot-Watt University. She received the British Accounting Association's Distinguished Academic Award in 2005. Paul Gordon BA MA FCA is Lecturer in Accounting and Finance at Heriot-Watt University, having held positions at Glasgow, Aberdeen and Wales (Bangor).
Author: Greg Whittred
Author: Greg Whittred
Author: Gary J. Previts
Author: Ruth Picker
Author: Australian Accounting Standards Board. Urgent Issues Group
Author: Ronald Ma
Author: Robert G. Walker
Author: Roy Lourens
Author: G. P. Whittred
Author: Clare B. Roberts
Author: Richard D. Morris