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Author: T.E. Cooke
Publisher: Routledge
ISBN: 1134731744
Category : Business & Economics
Languages : en
Pages : 280
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Book Description
This volume brings together contributions from the world's most renowned scholars in accounting and celebrates the academic achievements of Bob Parker. Reflecting his multi-faceated contribution to the history of accountancy, the volume studies the development of accounting in an international context.
Author: T.E. Cooke
Publisher: Routledge
ISBN: 1134731744
Category : Business & Economics
Languages : en
Pages : 280
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Book Description
This volume brings together contributions from the world's most renowned scholars in accounting and celebrates the academic achievements of Bob Parker. Reflecting his multi-faceated contribution to the history of accountancy, the volume studies the development of accounting in an international context.
Author: Ann Karina Garcia
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 0
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Book Description
Author: Roy Sidebotham
Publisher: Elsevier
ISBN: 1483160297
Category : Business & Economics
Languages : en
Pages : 223
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Book Description
Introduction to the Theory and Context of Accounting is an introductory text on the theory and context of accounting and covers topics ranging from long-term asset valuation and depreciation to the measurement of income, the utility of accounting statements, and the use of accounting in economics and politics. This book is comprised of 12 chapters and begins with a historical overview of accounting, from the introduction of double-entry or Italian method to the publication of the first book on accountancy by the Franciscan monk, Luca Pacioli. The development of accounting during the Industrial Revolution is also considered, along with the emergence of the accounting profession and the earliest professional organizations. The next chapter presents a conceptual framework of accounting, with emphasis on the limits of accountability, measurement assumptions, the construction of financial reports, and the development of accounting theory. Subsequent chapters deal with the use of accounting in economics and politics as well as the utility of accounting statements. This monograph will be a useful resource for teachers and undergraduate students of financial and management accounting.
Author: AIDAN BERRY and ROBIN JARVIS
Publisher: Springer
ISBN: 148996942X
Category : Business & Economics
Languages : en
Pages : 426
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Book Description
This is the second edition of an introduction to all the financial and management accounting concepts and techniques required by the general business student.
Author: Eva Heidhues
Publisher: Emerald Group Publishing
ISBN: 1780522452
Category : Business & Economics
Languages : en
Pages : 209
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Book Description
This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,
Author: Jonathan Weisgras
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 88
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Book Description
Author: John Richard Edwards
Publisher: Routledge
ISBN: 1135230870
Category : Business & Economics
Languages : en
Pages : 954
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Book Description
The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
Author: Peter Astbury Brunt
Publisher:
ISBN:
Category :
Languages : la
Pages : 90
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Book Description
Author: Roger Hussey
Publisher: World Scientific
ISBN: 9814280232
Category : Business & Economics
Languages : en
Pages : 392
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Book Description
This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Accounting and Reporting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework.The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board.While a major part of the book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.A complimentary copy of the Instructor's Manual and the PowerPoint presentations of the text materials are available for all instructors who adopt this book as a course text. Please send your request to
[email protected].
Author: David Alexander
Publisher: International Thomson Business Press
ISBN: 9781861528803
Category : Accounting
Languages : en
Pages : 0
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Book Description
This major new textbook is a development of the popular Financial Reporting by Alexander and Britton, and is designed to meet the rapidly emerging demand for coverage of international accounting standards (IASs) and the globalisation of accounting in advanced courses. It is predicated on an IAS framework but the European directives, especially as regards detailed formats having no direct equivalent in IASs, are discussed in detail. The European context and, in the case of important markets, the national context will be recognised and contrasted with the international approach. Important non-European influences, especially those from the US, will also be included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism. Part 1 - contains coverage of the theoretical underpinnings of financial reporting in an international context. It also describes the international, European and domestic regulatory framework of accounting. Part 2 - starts by analysing the legal background of the concept of capital and profit. The relevant parts of the second European directive are introduced and the contents of published financial statements described. The main problem areas of financial reporting as covered by IASs are then analysed. The approach in these chapters consists of discussion of each problem area and its theoretical issues, discussion of the international regulation relating to the problem, and important national and regional representations or variations. Part 3 - covers group accounts in an international context. Part 4 - discusses in depth the availability and transparency of financial information as published, and then the usage and interpretation of that information. The book is student oriented throughout, and contains activities, examples of reporting using IAS from real companiesÂ' accounts, questions and answers.
