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Author: Donald E. Kieso
Publisher: John Wiley & Sons
ISBN: 047061630X
Category : Business & Economics
Languages : en
Pages : 802
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Book Description
US public companies will have to follow International Financial Reporting Standards as of January 1, 2011. Weygandt’s Financial Accounting: IFRS introduces challenging accounting concepts with examples that are familiar to the student while incorporating the new global accounting standards. Following the reputation for accuracy, comprehensiveness, and currency, Weygandt guides students through financial accounting and the period of transition for IFRS readiness. The text prepares student for the requirements they will follow in the coming years.
Author: Donald E. Kieso
Publisher: John Wiley & Sons
ISBN: 047061630X
Category : Business & Economics
Languages : en
Pages : 802
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Book Description
US public companies will have to follow International Financial Reporting Standards as of January 1, 2011. Weygandt’s Financial Accounting: IFRS introduces challenging accounting concepts with examples that are familiar to the student while incorporating the new global accounting standards. Following the reputation for accuracy, comprehensiveness, and currency, Weygandt guides students through financial accounting and the period of transition for IFRS readiness. The text prepares student for the requirements they will follow in the coming years.
Author: David Solomons
Publisher: Taylor & Francis
ISBN: 9780815330134
Category : Business & Economics
Languages : en
Pages : 140
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Book Description
Solomon's guidelines first presented in 1989 achieved the unusual feat of bringing out of the closet of academic journals the need for accounting standards and impacting official policy in the UK with his conceptual framework. Against the historical macro-level backdrop of Britain's Accounting Standards Committee and the evolved canon of GAAP (gene.
Author: Pelham Gore
Publisher: Manchester University Press
ISBN: 9780719036330
Category : Art
Languages : en
Pages : 216
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Book Description
This work investigates why the Financial Accounting Standards Board's Conceptual Framework Project (1973-1985), which sought to set down financial reporting standards for accounting, attracted so much criticism. The author suggests that a CF is expected to bear too heavy a load, but that it cannot furnish the answer to all financial accounting ills. He believes that the best contribution that a CF can offer is that it can provide a focus to the debate that leads to a new financial reporting standard.
Author: C. Richard Baker
Publisher: Emerald Group Publishing
ISBN: 1801178062
Category : Business & Economics
Languages : en
Pages : 220
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Book Description
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.
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: G. K. Everingham
Publisher: Juta and Company Ltd
ISBN: 9780702166709
Category : Business & Economics
Languages : en
Pages : 372
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Book Description
This book sets out the key principles of Generally Accepted Accounting Practice (GAAP) in South Africa. It outlines the essential requirements and implications of the International Financial Reporting Standards (IFRS) which now form the basis of South African GAAP, in a concise manner, with numerous examples. "Principles of GAAP" provides an easy and efficient way of understanding these increasingly complex accounting standards. Each chapter introduces and explains the concepts involved, illustrates how figures should be computed, and indicates how items should be disclosed.
Author: Rajasekaran V.
Publisher: Pearson Education India
ISBN: 9788131731802
Category :
Languages : en
Pages : 1080
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Book Description
Author: Paul D. Kimmel
Publisher: John Wiley & Sons
ISBN: 0470377852
Category : Business & Economics
Languages : en
Pages : 1415
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Book Description
Offering a unique approach in the field, this book presents the principles of accounting from a corporate perspective. This provides readers with a real-world understanding of the concepts.
Author: Jennifer Francis
Publisher: Now Publishers Inc
ISBN: 1601981147
Category : Business & Economics
Languages : en
Pages : 97
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Book Description
This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
Author: Barry J. Epstein
Publisher: John Wiley & Sons
ISBN: 0470453192
Category : Business & Economics
Languages : en
Pages : 1393
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Book Description
This is a study and analysis of all generally accepted accounting principles (GAAP) for 2010, restating the original, highly technical pronouncements in easy-to-understand terms while providing battle-tested implementation guidance and real-world examples.
