Corporate Financial Accounting And Reporting

Corporate Financial Accounting and Reporting PDF
Author: Tim Sutton
Publisher: Pearson Education
ISBN: 9780273676201
Size: 37.19 MB
Format: PDF, Docs
Category : Business & Economics
Languages : en
Pages : 722
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Corporate Financial Accounting and Reporting is a comprehensive accounting textbook directed at those using financial reports. Its aim is to help current and future managers gain a thorough understanding of companies' published reports and is unique in the fact that it covers all three years of a traditional financial accounting course. The text is divided into 3 parts: the first covers the foundations of accounting, the second part considers the components of financial statements in more depth and the third part explores how investors analyse financial statements. Recognising the increasingly international nature of accounting, this book provides full coverage of international accounting standards with the European Union's Company Law Directives providing its legal framework Corporate Financial Accounting and Reporting is designed for international MBA programmes and specialist postgraduate programmes in international business/finance in Europe. It can also be used in international business programmes at the undergraduate level.

A Global History Of Accounting Financial Reporting And Public Policy

A Global History of Accounting  Financial Reporting and Public Policy PDF
Author: Gary John Previts
Publisher: Emerald Group Publishing
ISBN: 0857248138
Size: 53.72 MB
Format: PDF, Mobi
Category : Business & Economics
Languages : en
Pages : 263
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The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume Three considers six nations from Asia and Oceania, including Australia, China, India, Indonesia, Japan, and the Republic of Korea. The volume is informed by the knowledge of various regional specialists, who act as authors for each chapter.

International Corporate Reporting

International Corporate Reporting PDF
Author: Pauline Weetman
Publisher: Routledge
ISBN: 0429774613
Size: 46.95 MB
Format: PDF, ePub, Docs
Category : Business & Economics
Languages : en
Pages : 422
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This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.

Financial Accounting And Reporting

Financial Accounting and Reporting PDF
Author: Hervé Stolowy
Publisher: Cengage Learning EMEA
ISBN: 9781844802500
Size: 26.30 MB
Format: PDF, ePub, Docs
Category : Business & Economics
Languages : en
Pages : 667
View: 2256

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Financial Accounting and Reporting, the re-titled second edition of Corporate Financial Reporting, has become respected and widely used over the four years since it first appeared. This updated and redesigned edition is an introduction to financial accounting for business students who need a Â"userÂ" rather than Â"preparerÂ" perspective in accounting. Even more so now than when the book was first published, students of financial accounting in international universities or business schools should be taught to appreciate, understand and analyze a variety of accounting and reporting issues from a global theoretical and generic point of view, rather than just be provided only the Â"answerÂ" prescribed in their country of study. This book provides that modern global perspective. Financial Accounting and Reporting has four key strengths. It takes a Â"userÂ" perspective throughout, whether discussing reporting principles or in the practice of financial analysis; it both offers a non-prescriptive a-national approach and allows an understanding of comparative differences in practices; it is highly international and reflects the trend towards harmonized international reporting.

Worldwide Financial Reporting

Worldwide Financial Reporting PDF
Author: George J. Benston
Publisher: Oxford University Press
ISBN: 9780198041696
Size: 76.79 MB
Format: PDF
Category : Business & Economics
Languages : en
Pages : 336
View: 3106

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International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.

The Routledge Companion To Fair Value And Financial Reporting

The Routledge Companion to Fair Value and Financial Reporting PDF
Author: Peter Walton
Publisher: Routledge
ISBN: 1136713093
Size: 18.14 MB
Format: PDF, Kindle
Category : Business & Economics
Languages : en
Pages : 424
View: 1948

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Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.

International Perspectives On Accounting And Corporate Behavior

International Perspectives on Accounting and Corporate Behavior PDF
Author: Kunio Ito
Publisher: Springer
ISBN: 4431547924
Size: 78.18 MB
Format: PDF, Kindle
Category : Business & Economics
Languages : en
Pages : 335
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Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.

Sustainability Accounting And Reporting

Sustainability Accounting and Reporting PDF
Author: Stefan Schaltegger
Publisher: Springer Science & Business Media
ISBN: 1402049749
Size: 30.64 MB
Format: PDF, ePub
Category : Law
Languages : en
Pages : 718
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This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.