Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 110
Book Description
Benefits, Costs, and Consequences of Financial Accounting Standards
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 110
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 110
Book Description
On the Need for Research on Financial Reporting and Changing Prices
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 20
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 20
Book Description
Economic Consequences of Financial Accounting Standards
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 304
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 304
Book Description
Accounting for the Effects of Regulation of an Enterprise's Prices Based on Its Costs
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 56
Book Description
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 56
Book Description
Managerial Cost Accounting Concepts and Standards for the Federal Government
Author: United States. Federal Accounting Standards Advisory Board
Publisher:
ISBN:
Category : Cost accounting
Languages : en
Pages : 120
Book Description
Publisher:
ISBN:
Category : Cost accounting
Languages : en
Pages : 120
Book Description
Journal of Accounting and Public Policy
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 734
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 734
Book Description
The Economics and Politics of Accounting
Author: Christian Leuz
Publisher: OUP Oxford
ISBN: 0191536830
Category : Business & Economics
Languages : en
Pages : 434
Book Description
Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
Publisher: OUP Oxford
ISBN: 0191536830
Category : Business & Economics
Languages : en
Pages : 434
Book Description
Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
ECONOMIC CONSEQUENCES OF SFAS 158
Author: Fang Sun
Publisher:
ISBN:
Category : Business Administration/Accounting
Languages : en
Pages :
Book Description
Business Administration/Accounting
Publisher:
ISBN:
Category : Business Administration/Accounting
Languages : en
Pages :
Book Description
Business Administration/Accounting
Preliminary Views of the Financial Accounting Standards Board on Major Issues Related to Employers' Accounting for Pensions and Other Postemployment Benefits
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 68
Book Description
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 68
Book Description
The Routledge Companion to Accounting, Reporting and Regulation
Author: Carien van Mourik
Publisher: Routledge
ISBN: 113624350X
Category : Business & Economics
Languages : en
Pages : 568
Book Description
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.
Publisher: Routledge
ISBN: 113624350X
Category : Business & Economics
Languages : en
Pages : 568
Book Description
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.