Accounting for Price-Level Changes—Theory and Procedures PDF Download
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Author: R. S. Gynther
Publisher: Elsevier
ISBN: 1483180972
Category : Business & Economics
Languages : en
Pages : 271
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Book Description
Accounting for Price-Level Changes: Theory and Procedures shows the importance of taking actions to incorporate the effects of changing prices into each firm’s accounting systems, and encourage the firms to treat this incorporation as a normal routine. This book shows that prices have in fact been altering over the years, and then explains the problems of changing prices as they affect accounting. Then, this text demonstrates these problems with the aid of a few simple examples. This book also includes statements of professional bodies and proposals that have been advocated. The latter part focuses on other accounting methods and concepts, complemented with illustrative examples. This book will be beneficial to accounting practitioners and those working at business firms.
Author: R. S. Gynther
Publisher: Elsevier
ISBN: 1483180972
Category : Business & Economics
Languages : en
Pages : 271
Get Book Here
Book Description
Accounting for Price-Level Changes: Theory and Procedures shows the importance of taking actions to incorporate the effects of changing prices into each firm’s accounting systems, and encourage the firms to treat this incorporation as a normal routine. This book shows that prices have in fact been altering over the years, and then explains the problems of changing prices as they affect accounting. Then, this text demonstrates these problems with the aid of a few simple examples. This book also includes statements of professional bodies and proposals that have been advocated. The latter part focuses on other accounting methods and concepts, complemented with illustrative examples. This book will be beneficial to accounting practitioners and those working at business firms.
Author: Geoffrey Whittington
Publisher: Cambridge University Press
ISBN: 1108508464
Category : Business & Economics
Languages : en
Pages : 367
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Book Description
The measurement methods used in financial accounting affect our perception of the value and performance of businesses by determining the amount of reported profit or loss and the resources of the business. Thus, measurement affects shareholders and other stakeholders in the business. It has even been suggested that the world financial crisis of 2007–2010 was partly due to the mis-measurement of financial instruments. In this book, Geoffrey Whittington provides a unique survey of the theory and practice of measurement in financial accounts. It seeks to define and illustrate alternative methods, using simple numerical examples, and to analyse their theoretical properties. Also, it summarises extensive empirical evidence and the historical development of ideas and practice. It is essential reading for advanced undergraduate and postgraduate students studying financial accounting, as well as practitioners and policy-makers concerned with accounting standards.
Author: R. S. Gynther
Publisher: Pergamon
ISBN: 9780080117126
Category : Accounting and price fluctuations
Languages : en
Pages : 257
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Book Description
Accounting for Price-Level Changes: Theory and Procedures shows the importance of taking actions to incorporate the effects of changing prices into each firms accounting systems, and encourage the firms to treat this incorporation as a normal routine.
Author: Mr.Luc Laeven
Publisher: International Monetary Fund
ISBN: 1451873549
Category : Business & Economics
Languages : en
Pages : 43
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Book Description
This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.
Author: Frank L. Clarke
Publisher: Sydney University Press
ISBN: 1920898271
Category : Business & Economics
Languages : en
Pages : 490
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Book Description
The Tangled Web of Price Variation Accounting covers a wide range of topics in the area of price variation - from purchasing power, prices and inflation, to price level variations and serviceability.
Author: Morton Backer
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 342
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Book Description
Author:
Publisher:
ISBN:
Category : Schools
Languages : en
Pages : 188
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Book Description
Author: Edgar O. Edwards
Publisher: Univ of California Press
ISBN:
Category : Business cycle
Languages : en
Pages : 344
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Book Description
Author: Jürg Niehans
Publisher: Johns Hopkins University Press
ISBN: 9780801823725
Category : Business & Economics
Languages : en
Pages : 328
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Book Description
Exploring the function of money as a medium of exchange and a store of value, Niehaus provides a comprehensive introduction to the pure theory of money andmonetary policy.
Author: S.N. Maheshwari, S.K. Maheshwari & Sharad K. Maheswari
Publisher: Vikas Publishing House
ISBN: 9325956187
Category : Business & Economics
Languages : en
Pages : 1056
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Book Description
Financial Accounting provides a comprehensive coverage to course requirements of students appearing in the paper Financial Accounting at BCom, BCom (Hons) examinations of different Indian universities and Foundation Examination (NS) of the Institute of Company Secretaries of India. The book is divided into four sections: Section I explains the fundamental principles necessary for understanding the subject. It covers the entire accounting cycle—from recording of financial transactions to the preparation of final accounts. Section II deals with accounting problems related to certain specific types of business transactions. Section III deals with partnership accounts. Section IV provides suggested answers to recent examinations’ questions.
