Contemporary Issues In Accounting M
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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.
Author | : |
Publisher | : |
Total Pages | : 639 |
Release | : 2015 |
Genre | : Accounting |
ISBN | : 9781308462448 |
Author | : Michaela Rankin |
Publisher | : |
Total Pages | : 0 |
Release | : 2012 |
Genre | : Accounting |
ISBN | : 9780730300267 |
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. The practical orientation of the text makes it ideal for a capstone subject whereby students can use their accounting knowledge attained during their studies to discuss, analyse and critically evaluate a range of issues they are likely to deal with once they enter the profession.
Author | : Stuart McLeay |
Publisher | : Springer Science & Business Media |
Total Pages | : 225 |
Release | : 2012-12-06 |
Genre | : Business & Economics |
ISBN | : 1461545897 |
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.
Author | : Simon Grima |
Publisher | : Emerald Group Publishing |
Total Pages | : 487 |
Release | : 2020-02-10 |
Genre | : Business & Economics |
ISBN | : 183867635X |
In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.
Author | : Thomas G. Evans |
Publisher | : South Western Educational Publishing |
Total Pages | : 392 |
Release | : 2003 |
Genre | : Accounting |
ISBN | : |
This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.
Author | : Stewart Jones |
Publisher | : Emerald Group Publishing |
Total Pages | : 296 |
Release | : 2012-06-15 |
Genre | : Business & Economics |
ISBN | : 1780520204 |
This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.
Author | : Beta Yulianita Gitaharie |
Publisher | : |
Total Pages | : 406 |
Release | : 2020 |
Genre | : Accounting |
ISBN | : 9781536168815 |
"We are pleased to offer you with the following book titled "Contemporary Issues in Finance, Accounting and Consumers' Behaviour: Lesson From Indonesia" written by prominent authors who are specialized in the area from the Faculty of Economics and Business, Universitas Indonesia, and other top-ranked universities in Indonesia. The book covers some most recent studies and updated issues in the following areas: 1. Corporate Finance, Governance and Social Responsibility: The articles in this chapter discuss recent issues related with corporate financial management in various contexts, including risk management, risk-taking behaviour, CSR as both an antecedent and a consequence, as well as recent issues in accounting like carbon emission disclosure. 2. Auditing and Accounting Education: This chapters contains articles that analyze how earning management practice could be minimized, how risk-based internal audit could affect credit process, how settlement of government losses is practiced in central government institution, IFRS convergence and discussions on what motivates students to become accounting educators. 3. Islamic Economics and Consumer Behavior: Some issues discussed by the articles in this chapter include Islamic microfinance and women's empowerment, intention to purchase various products and services (e.g. halal personal care products, commercial airline services, motorcycle, muslim fashions, etc.), zakat as a tax deducation and its influence on tax compliance and spirituality in the workplace. This book is strongly recommended to be used as a reference for researchers, students and also business practitioners not only in Indonesia, but also wider audiences that required deeper insights/thoughts in dynamic, changing and global emerging market (i.e. in Indonesia)"--
Author | : Dhia D. AlHashim |
Publisher | : Bobbs-Merrill Company |
Total Pages | : 304 |
Release | : 1979 |
Genre | : Business & Economics |
ISBN | : |
Author | : Mehmet Serdar Erciş |
Publisher | : Cambridge Scholars Publishing |
Total Pages | : 147 |
Release | : 2019-03-29 |
Genre | : Business & Economics |
ISBN | : 1527532321 |
The business world needs to follow developments in the areas of accounting, auditing and finance in order to be able to adapt to globalization, technological advances and changing human needs. This book explores current issues in accounting, auditing and finance from a scientific point of view, and makes various suggestions for their solutions. In this context, the contributions here take into account the latest developments in the field and utilise a wide range of resources. The reader will learn about participation banks, audit risk, financial manipulation, forensic accounting, accounting errors, the effects of blockchain technologies, electronic finances, efficient markets hypothesis, integrated reporting, production costs, Islamic banking, enterprise risk management systems, and TAS16.