Forging Accounting Principles in Australia PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Forging Accounting Principles in Australia PDF full book. Access full book title Forging Accounting Principles in Australia by Stephen A. Zeff. Download full books in PDF and EPUB format.
Author: Stephen A. Zeff
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 80
Get Book Here
Book Description
Author: Stephen A. Zeff
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 80
Get Book Here
Book Description
Author: Stephen A. Zeff
Publisher: Routledge
ISBN: 1317352246
Category : Business & Economics
Languages : en
Pages : 282
Get Book Here
Book Description
This title, first published in 1972, examines five countries that have experience with programs designed to improve the quality of financial reporting. Zeff devotes separate chapters to the historical evolution of the program, and then goes on to compare and analyse the various trends. This book presents an important piece of research to those concerned with the development of accounting principles.
Author: Asheq R. Rahman
Publisher: Routledge
ISBN: 1317962761
Category : Business & Economics
Languages : en
Pages : 439
Get Book Here
Book Description
This study provides a neutral and comprehensive explanation about the activities which precede the formulation of accounting regulatory policies. The knowledge gained from it can be applied to understand the formulation of regulatory policies in other areas and to predict or explain the behaviour of interest groups in the preparation of accounting standards and regulations.
Author: Robert H. Parker
Publisher: Routledge
ISBN: 1317963911
Category : Business & Economics
Languages : en
Pages : 637
Get Book Here
Book Description
The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections: Early Accounting Records The Financial Year Corporate Financial Reporting Audit Professional Accountancy Accounting Literature Biographies and Bibliographies
Author: G. D. Pound
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 256
Get Book Here
Book Description
Author: Martin Bloom
Publisher: Routledge
ISBN: 1134073887
Category : Business & Economics
Languages : en
Pages : 246
Get Book Here
Book Description
Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws, while previous methods have also been found to be unsatisfactory. This book traces the history of the goodwill accounting controversy in detail and demonstrates that it has been a prime example of an issue ‘conceived in a way that it is in principle unsolvable’. It explores the problem of recognising the importance of goodwill as a whole and finding a way of presenting meaningful information regarding it in the context of the financial statements. The author’s proposed solution builds upon research undertaken and uses a Market Capitalization Statement, based on a modification of nineteenth century ‘double accounting’ in a modern context. Examples show that the proposed Market Capitalization Statement has the potential to provide significant information not currently available form conventional financial statements, which in turn are freed to present clearer information.
Author: Stephen Zeff
Publisher: Routledge
ISBN: 1136968415
Category : Business & Economics
Languages : en
Pages : 749
Get Book Here
Book Description
Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.
Author: Christopher Nobes
Publisher: Routledge
ISBN: 1317816374
Category : Business & Economics
Languages : en
Pages : 176
Get Book Here
Book Description
Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
Author: Michael J. R. Gaffikin
Publisher: Routledge
ISBN: 1134707371
Category : Business & Economics
Languages : en
Pages : 253
Get Book Here
Book Description
This study traces the development of methodology in philosophy and economics with particular focus on the work of Raymond Chambers. As well as analysing the reception on methodological lines, afforded his work by both academic and professional communities, the volume discusses some significant contributions by French and German scholars to the debate about why scientific communities have accepted some theories and rejected others.
Author: Robert Parker
Publisher: Routledge
ISBN: 1317964012
Category : Business & Economics
Languages : en
Pages : 197
Get Book Here
Book Description
Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.
