Contemporary Issues in Accounting Regulation

Contemporary Issues in Accounting Regulation
Author: Stuart McLeay
Publisher: Springer Science & Business Media
Total Pages: 238
Release: 2001
Genre: Business & Economics
ISBN: 9780792384403

Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.

Contemporary Issues in Accounting

Contemporary Issues in Accounting
Author: Michaela Rankin
Publisher: Wiley
Total Pages: 376
Release: 2018-11-16
Genre:
ISBN: 9780730369011

Contemporary Issues in Accounting 2nd Edition is suited to a wide range of courses, particularly relevant to advanced financial accounting subjects at both an undergraduate and postgraduate level. It considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives, including appropriate theories and research findings. The 2nd edition examines the regulatory setting within which accounting operates from the context of the process of standard setting and the Conceptual Framework. Within this framework one of the most controversial areas of accounting - measurement - is examined in detail. Alternative measurement choices are considered, with intangibles and sustainability reporting being examined in more detail as they are areas with unique measurement challenges. With the increasing use of fair value measurement, we present a comprehensive analysis of this measurement basis, including its application in specific contexts.

Contemporary Issues in Accounting, 3rd Edition

Contemporary Issues in Accounting, 3rd Edition
Author: Michaela Rankin
Publisher:
Total Pages:
Release: 2022-09-16
Genre:
ISBN: 9780730397823

Contemporary Issues in Accounting, 3rd Edition is the perfect text for students studying advanced financial accounting subjects at both an undergraduate and postgraduate level. This is the most up-to-date Australian textbook on the market and considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives, including appropriate theories and research findings. This edition has been updated to reflect the current challenges of the industry, with expanded coverage on ethics and sustainability. It takes into account the 2019 changes to the Conceptual Framework and the standards have been updated to include a focus on global standard setting (IFRS/FASB). The new edition will include a brand new chapter on technology, covering issues such as digital technology and disruption, the range of technologies available for accountants, the impact of digital technology, the impact of AI and big data, and the ethics and governance issues associated with digital technology in accounting.

Contemporary Issues in Accounting

Contemporary Issues in Accounting
Author: Elaine Conway
Publisher: Springer
Total Pages: 212
Release: 2018-06-01
Genre: Business & Economics
ISBN: 3319911139

The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.

Contemporary Issues in Accounting

Contemporary Issues in Accounting
Author: Margaret Drever
Publisher: John Wiley & Sons
Total Pages: 0
Release: 2007
Genre: Accounting
ISBN: 9780470807668

Contemporary Issues in Accounting is a new textbook, which offers a more applied introduction to a range of contemporary issues facing the accounting profession. The text presents a basic overview of the conceptual framework that governs the profession, before examining a series of contemporary accounting issues. The text is written for third-year undergraduate financial accounting subjects that seek to offer students a practical overview of financial accounting and the various contemporary issues facing the profession. Students will benefit from the 'plain English' writing style, the broad issues-based approach with applications to business and the diversity of the accounting issues covered.

CONTEMPORARY ISSUES IN ACCOUNTING 1E.

CONTEMPORARY ISSUES IN ACCOUNTING 1E.
Author: Michaela Rankin
Publisher:
Total Pages: 442
Release: 2012
Genre: Accounting
ISBN: 9780730300298

Contemporary Issues in Accounting is written for upper level, advanced financial accounting subjects. The text explores advanced accounting concepts and policies by applying them to a range of contemporary accounting issues. The accounting topics discussed reflect the issues that are being considered in professional practice such as approaches to measurement, fair value accounting, the Conceptual Framework for financial reporting, corporate governance, environmental accounting and sustainability, earnings management and the financial indicators of corporate collapse.