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Author: David Tweedie
Publisher: Taylor & Francis
ISBN: 1000907252
Category : Business & Economics
Languages : en
Pages : 279
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Book Description
In the late 1980s, financial accounting in Britain was in disarray. ‘Creative’ accounting was rife. The authority of the industry’s standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many firms and then abandoned. There were calls for government to replace the accountants’ self-regulation with a tough regulatory regime close to the American model. Also, rapid change in the financial industry was generating complex new financial schemes for which existing accounting standards were inadequate. This book tells the story of the next decade: the problems the standard-setters faced, both technical and political, the resistance they met, the solutions they developed, and the durability of their work. Innovations they developed have become part of global accounting standards. The story is told in the words of three board members, all of whom had spent their careers in accounting, one as a senior technical partner of a Big 4 audit firm, one as an executive in major multinational businesses, one as a university professor: respectively, the Chairman, Sir David Tweedie; the Technical Director, Allan Cook; and the academic board member, Professor Geoffrey Whittington. The medium is for the most part conversation, with the standard-setters questioned by Cambridge Professor Geoff Meeks, recorded over three years producing a more vivid picture of motivations and events. Also, in this technically demanding subject, it has the advantage of a simpler, more informal, and engaging conversational style and language. The book will appeal not just to accountants interested in the origins of the rules they are following and students learning why those rules were adopted, but also to anyone interested in how, in spheres beyond accounting, to harness the expertise and support of business regulatees without suffering regulatory capture.
Author: David Tweedie
Publisher: Taylor & Francis
ISBN: 1000907252
Category : Business & Economics
Languages : en
Pages : 279
Get Book Here
Book Description
In the late 1980s, financial accounting in Britain was in disarray. ‘Creative’ accounting was rife. The authority of the industry’s standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many firms and then abandoned. There were calls for government to replace the accountants’ self-regulation with a tough regulatory regime close to the American model. Also, rapid change in the financial industry was generating complex new financial schemes for which existing accounting standards were inadequate. This book tells the story of the next decade: the problems the standard-setters faced, both technical and political, the resistance they met, the solutions they developed, and the durability of their work. Innovations they developed have become part of global accounting standards. The story is told in the words of three board members, all of whom had spent their careers in accounting, one as a senior technical partner of a Big 4 audit firm, one as an executive in major multinational businesses, one as a university professor: respectively, the Chairman, Sir David Tweedie; the Technical Director, Allan Cook; and the academic board member, Professor Geoffrey Whittington. The medium is for the most part conversation, with the standard-setters questioned by Cambridge Professor Geoff Meeks, recorded over three years producing a more vivid picture of motivations and events. Also, in this technically demanding subject, it has the advantage of a simpler, more informal, and engaging conversational style and language. The book will appeal not just to accountants interested in the origins of the rules they are following and students learning why those rules were adopted, but also to anyone interested in how, in spheres beyond accounting, to harness the expertise and support of business regulatees without suffering regulatory capture.
Author: Laura F. Spira
Publisher:
ISBN: 0199592195
Category : Business & Economics
Languages : en
Pages : 280
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Book Description
This book explores the work of the Cadbury Committee which in 1992 produced the UK's original corporate governance code. It represents a major contribution to the history of the development of UK corporate governance in the late twentieth century: the why, how, what, and when of governance developments.
Author: Peter Holgate
Publisher: Cambridge University Press
ISBN: 0521509785
Category : Business & Economics
Languages : en
Pages : 276
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Book Description
A clear, jargon-free explanation of the key elements behind a listed company's annual report and accounts.
Author: Andrew Higson
Publisher: SAGE
ISBN: 9780761971412
Category : Business & Economics
Languages : en
Pages : 244
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Book Description
The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.
Author: Philip Brown
Publisher: Routledge
ISBN: 1135077584
Category : Business & Economics
Languages : en
Pages : 443
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Book Description
Philip Brown is one of the most admired and respected accounting academics alive today. He was a pioneer in capital markets research in accounting, and his 1968 article, co-authored with Ray Ball, "An Empirical Evaluation of Accounting Income Numbers," arguably had a greater impact on the course of accounting research, directly and indirectly, than any other article during the second half of the twentieth century. Since that time, his innovative research has focused on issues that bridge accounting and finance, including the relationships between net profit reports and the stock market, the long-run performance of acquiring firms, statutory sanctions and voluntary corporate disclosure, and the politics and future of national accounting standards to name a few. This volume brings together the greatest hits of Brown’s career, including several articles that were published in out-of-the-way places, for easier use by students and researchers in the field. With a foreword written by Stephen A. Zeff, and an introduction that discusses the evolution of Brown’s research interests and explains the context for each of the essays included in the volume, this book offers the reader a unique look inside this remarkable 50-year career.
Author: S.N. Maheshwari, S.K. Maheshwari & Sharad K. Maheswari
Publisher: Vikas Publishing House
ISBN: 9325968835
Category : Business & Economics
Languages : en
Pages : 453
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Book Description
Principles of Financial Accounting provides a clear exposition of the concepts, procedures and techniques of accounting, a subject area that is constantly evolving to meet the growing and dynamic demands of business and industry. Keeping pace with the procedures and techniques is a must for every student planning a career in accounting. With this in view, the University of Delhi has restructured its courses and tried to give a new orientation to commerce education by introducing a new four-year B Com (Hons) course. This book is primarily written keeping in view the requirements of students preparing for this course. KEY FEATURES • Simple and reader-friendly text • Blends the concept and practical applications of accounting • Covers the latest concepts, procedures and techniques • Practical problems with short answers for practice
Author: Jayne Maree Godfrey
Publisher: Edward Elgar Publishing
ISBN: 9781782542704
Category : Business & Economics
Languages : en
Pages : 344
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Book Description
In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.
Author: Harry I. Wolk
Publisher: SAGE Publications
ISBN: 1483375013
Category : Business & Economics
Languages : en
Pages : 673
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Book Description
This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
Author: Tim Büthe
Publisher: Princeton University Press
ISBN: 0691157979
Category : Political Science
Languages : en
Pages : 320
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Book Description
Over the past two decades, governments have delegated extensive regulatory authority to international private-sector organizations. This internationalization and privatization of rule making has been motivated not only by the economic benefits of common rules for global markets, but also by the realization that government regulators often lack the expertise and resources to deal with increasingly complex and urgent regulatory tasks. The New Global Rulers examines who writes the rules in international private organizations, as well as who wins, who loses--and why. Tim Büthe and Walter Mattli examine three powerful global private regulators: the International Accounting Standards Board, which develops financial reporting rules used by corporations in more than a hundred countries; and the International Organization for Standardization and the International Electrotechnical Commission, which account for 85 percent of all international product standards. Büthe and Mattli offer both a new framework for understanding global private regulation and detailed empirical analyses of such regulation based on multi-country, multi-industry business surveys. They find that global rule making by technical experts is highly political, and that even though rule making has shifted to the international level, domestic institutions remain crucial. Influence in this form of global private governance is not a function of the economic power of states, but of the ability of domestic standard-setters to provide timely information and speak with a single voice. Büthe and Mattli show how domestic institutions' abilities differ, particularly between the two main standardization players, the United States and Europe.
Author: Walter Reid
Publisher: Routledge
ISBN: 100016070X
Category : Social Science
Languages : en
Pages : 541
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Book Description
This title was first published in 2000: The authors' workbook approach provides a treatment of financial accounting practice which readers at differing levels of knowledge can tailor individually to their learning requirements. There is an appendix of photocopiable formats including financial rations and segment analysis.
