A Conceptual Framework For Financial Accounting And Reporting
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Author | : Richard Macve |
Publisher | : Routledge |
Total Pages | : 280 |
Release | : 2015-12-22 |
Genre | : Business & Economics |
ISBN | : 1317842774 |
First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB’s footsteps.
Author | : Financial Accounting Standards Board |
Publisher | : |
Total Pages | : 14 |
Release | : 1977 |
Genre | : Corporation reports |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : |
Release | : 1978 |
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Author | : Financial Accounting Standards Board |
Publisher | : |
Total Pages | : 22 |
Release | : 1977 |
Genre | : Accounting |
ISBN | : |
Author | : Stephen T. Mayhew |
Publisher | : |
Total Pages | : 52 |
Release | : 1979 |
Genre | : |
ISBN | : |
Author | : American Accounting Association. Committee on Financial Reporting. Subcommittee on Conceptural Framework for Financial Accounting and Reporting: Elements of Financial Statements and their Measurement |
Publisher | : |
Total Pages | : 70 |
Release | : 1977 |
Genre | : Accounting |
ISBN | : |
Author | : Financial Accounting Standards Board |
Publisher | : |
Total Pages | : 20 |
Release | : 1978 |
Genre | : Accounting |
ISBN | : |
Author | : Brian A Rutherford |
Publisher | : SAGE |
Total Pages | : 193 |
Release | : 2000-09-30 |
Genre | : Business & Economics |
ISBN | : 144626453X |
The adoption by the Accounting Standards Board of its Statement of Principles for Financial Reporting in December 1999 means that we now have an authoritative conceptual framework which should govern the production of British financial statements. Yet while the text of the Statement is directed at members of the accounting profession, students of accounting will need to understand the framework and its repercussions. An Introduction to Modern Financial Reporting Theory explains the content of the Statement in an accessible language, specifically for the student of accounting and finance. This text will be of direct and practical interest to students who need to understand the contents of the new framework, which helps to explain: why and how financial reporting is carried out; why financial statements are prepared in the way that they are; why accounting standards specify one method rather than another; how the methods specified by accounting standards relate to each other; how practice has developed and will continue to develop. Brian Rutherford emphasizes and enlarges on the key features of the framework, provides many more examples, shows how the framework applies in practice and also offers some criticisms of its content. The book clarifies to students why various methods and practices in accounting have evolved, while illustrating how they relate to each other and to the underlying function of financial reporting. This text will be essential reading on university and professional courses in advanced financial accounting, particularly courses on Accounting Theory and Financial Reporting. Brian Rutherford is Professor of Accounting at Canterbury Business School, University Kent at Canterbury.
Author | : Pelham Gore |
Publisher | : Manchester University Press |
Total Pages | : 216 |
Release | : 1992 |
Genre | : Accounting |
ISBN | : 9780719036330 |
This work investigates why the Financial Accounting Standards Board's Conceptual Framework Project (1973-1985), which sought to set down financial reporting standards for accounting, attracted so much criticism. The author suggests that a CF is expected to bear too heavy a load, but that it cannot furnish the answer to all financial accounting ills. He believes that the best contribution that a CF can offer is that it can provide a focus to the debate that leads to a new financial reporting standard.
Author | : Dieter Christian |
Publisher | : John Wiley & Sons |
Total Pages | : 578 |
Release | : 2013-03-27 |
Genre | : Business & Economics |
ISBN | : 1118501349 |
Gain a deeper understanding of financial reporting under IFRS through clear explanations and extensive practical examples. IFRS can be a complex topic, and books on the subject often tackle its intricacies through dense explanation across thousands of pages. Others seek to provide an overview of IFRS and these, while useful for the general reader, lack the depth required by practitioners and students. IFRS Essentials strikes a balance between the two extremes, offering concise interpretation of the crucial facts supported by a wealth of examples. Problems and their solutions are demonstrated in a manner which is short, straightforward and simple to understand, avoiding complex language; jargon and redundant detail. This book is suitable for students and lecturers at universities and other educational institutions, auditing and accounting trainees, and employees in the area of accounting and auditing who seek to develop their practical skills and deepen their knowledge of IFRS.