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Author: Albert E. Barton
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 562
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Book Description
Author: Albert E. Barton
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 562
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Book Description
Author: Albert Edward Barton
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 580
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Book Description
Author: University of Adelaide
Publisher:
ISBN:
Category :
Languages : en
Pages : 596
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Book Description
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 1600
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Book Description
Author: University of Melbourne
Publisher:
ISBN:
Category :
Languages : en
Pages : 1072
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Book Description
Author: Sir Robert Keith Yorston
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 408
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Book Description
Author: American Institute of Certified Public Accountants
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 616
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Book Description
Author: Robert G. Walker
Publisher: Sydney University Press
ISBN: 1920898328
Category : Business & Economics
Languages : en
Pages : 379
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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: New South Wales. Parliament
Publisher:
ISBN:
Category : New South Wales
Languages : en
Pages : 890
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Book Description
Includes various departmental reports and reports of commissions. Cf. Gregory. Serial publications of foreign governments, 1815-1931.
Author: Martin Bloom
Publisher: Routledge
ISBN: 1134073887
Category : Business & Economics
Languages : en
Pages : 246
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Book Description
Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws, while previous methods have also been found to be unsatisfactory. This book traces the history of the goodwill accounting controversy in detail and demonstrates that it has been a prime example of an issue ‘conceived in a way that it is in principle unsolvable’. It explores the problem of recognising the importance of goodwill as a whole and finding a way of presenting meaningful information regarding it in the context of the financial statements. The author’s proposed solution builds upon research undertaken and uses a Market Capitalization Statement, based on a modification of nineteenth century ‘double accounting’ in a modern context. Examples show that the proposed Market Capitalization Statement has the potential to provide significant information not currently available form conventional financial statements, which in turn are freed to present clearer information.
