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Author: M. W. E. Glautier
Publisher:
ISBN: 9780273025023
Category : Accounting
Languages : en
Pages : 732
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Book Description
Author: M. W. E. Glautier
Publisher:
ISBN: 9780273025023
Category : Accounting
Languages : en
Pages : 732
Get Book Here
Book Description
Author: Thomas G. Evans
Publisher: South Western Educational Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 392
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Book Description
This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.
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: M. W. E. Glautier
Publisher: Pearson Education
ISBN: 9780273651611
Category : Business & Economics
Languages : en
Pages : 742
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Book Description
The seventh edition of this text has been developed to ensure it still meets the needs of lecturers. The book integrates financial and management accounting and offers a clear treatment of the theory and practice of modern accounting.
Author: Kabiru I. Dandago
Publisher: Adonis & Abbey Publishers Ltd
ISBN: 1912234556
Category : Reference
Languages : en
Pages : 285
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Book Description
Accounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth! Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion.
Author: Stewart Jones
Publisher: Routledge
ISBN: 1135107254
Category : Business & Economics
Languages : en
Pages : 791
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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: R. Palaniappan
Publisher:
ISBN: 9789380578347
Category : Cost accounting
Languages : en
Pages : 0
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Book Description
Cost accounting provides key data to managers for planning and controlling, as well as for costing products, services, and customers. This text examines the cost accounting market and integrates current practices and theories.
Author: Maria-Gabriella Baldarelli
Publisher: Springer
ISBN: 3319509187
Category : Business & Economics
Languages : en
Pages : 412
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Book Description
This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.
Author: Robert J. Freeman
Publisher:
ISBN: 9780130264695
Category : Business & Economics
Languages : en
Pages : 892
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Book Description
"Governmental and Nonprofit Accounting," Revised Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides readers with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables readers to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups. Includes coverage of the new reporting model standard: GASB "Statement 34." Includes illustrations of government-wide financial statements and fund-based financial statements presented using the major fund approach. Points out the major changes required from the current guidance and explains and illustrates the requirements of the new model. Explains and illustrates the GASB Statement 31. Contains the latest revision of OMB Circular A-133 on single audits. Appropriate for undergraduate Accounting courses, such as Governmental Accounting, Public Sector accounting, Government and Nonprofit Accounting, and Fund Accounting.
Author: Michael Gaffikin
Publisher:
ISBN: 9781741030709
Category : Accounting
Languages : en
Pages : 264
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Book Description
"This new Australian text addresses a broad range of accounting theory and research while linking this to current accounting practice and the impact this has on businesses. The text goes beyond an analysis of theory, thought and ideas to include a more holistic view of other influences to the accounting profession including historical and cultural impacts and the regulation of the discipline. These influences are then related back to real, everyday problems faced by accountants."--Publisher's website.
