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Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 102
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Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412991692
Category : Business & Economics
Languages : en
Pages : 809
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Book Description
An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.
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:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 2052
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Book Description
Author: Kees Camfferman
Publisher: Oxford University Press, USA
ISBN: 0199296294
Category : Business & Economics
Languages : en
Pages : 701
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Author: Noriaki Okamoto
Publisher: Springer Nature
ISBN: 3031533933
Category :
Languages : en
Pages : 234
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Book Description
Author: Calvin C. Elgot
Publisher: Springer Science & Business Media
ISBN: 1461381770
Category : Mathematics
Languages : en
Pages : 475
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Book Description
Cal Elgot was a very serious and thoughtful researcher, who with great determi nation attempted to find basic explanations for certain mathematical phenomena as the selection of papers in this volume well illustrate. His approach was, for the most part, rather finitist and constructivist, and he was inevitably drawn to studies of the process of computation. It seems to me that his early work on decision problems relating automata and logic, starting with his thesis under Roger Lyndon and continuing with joint work with Biichi, Wright, Copi, Rutledge, Mezei, and then later with Rabin, set the stage for his attack on the theory of computation through the abstract treatment of the notion of a machine. This is also apparent in his joint work with A. Robinson reproduced here and in his joint papers with John Shepherdson. Of course in the light of subsequent work on decision problems by Biichi, Rabin, Shelah, and many, many others, the subject has been placed on a completely different plane from what it was when Elgot left the area. But I feel that his papers, results-and style-were very definitely influential at the time and may well have altered the course of the investigation of these problems. As Sammy Eilenberg explains, the next big influence on Elgot's thinking was category theory, which gave him a way of expressing his ideas in a sharply algebraic manner. The joint book with Eilenberg is one illustration of this influence.
Author: Kees Camfferman
Publisher: OUP Oxford
ISBN: 0191057142
Category : Business & Economics
Languages : en
Pages : 689
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Book Description
The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.
Author: Roberto Di Pietra
Publisher: Springer Science & Business Media
ISBN: 1461480973
Category : Business & Economics
Languages : en
Pages : 424
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Book Description
Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 760
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Book Description
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 674
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Book Description
