Contemporary Issues In Financial Reporting
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Author | : Paul Rosenfield |
Publisher | : Routledge |
Total Pages | : 662 |
Release | : 2006-04-18 |
Genre | : Business & Economics |
ISBN | : 1135990093 |
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
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 | : 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 | : Arun Kumar Basu |
Publisher | : Pearson Education India |
Total Pages | : 304 |
Release | : 2013-08 |
Genre | : Accounting |
ISBN | : 9788131754450 |
Author | : Noor Afza Amran |
Publisher | : UUM Press |
Total Pages | : 198 |
Release | : 2013-01-01 |
Genre | : Business & Economics |
ISBN | : 9670474566 |
Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.
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 | : Zulkarnain Bin Muhamad Sori, Sazali Bin Abdul Wahab, Mahmoud Al Homsi |
Publisher | : Penerbit UMK |
Total Pages | : 187 |
Release | : 2020-12-01 |
Genre | : Law |
ISBN | : |
This book presents contemporary issues in financial reporting of Islamic financial institutions. Two key areas are covered namely, accounting for Islamic financial transactions and shariah governance. The main motivation to publish this book is to share our understanding on the unique nature of Islamic finance industry and the approach to be taken in accounting and reporting of Islamic financial transactions. Also, the book illustrate the importance of shariah governance in ensuring end-to-end shariah compliance. This book is to provide a practical guidance to researchers, industry practitioners and the others stakeholders.
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 | : Basu and Saha |
Publisher | : Pearson Education India |
Total Pages | : 300 |
Release | : 2010 |
Genre | : Accounting |
ISBN | : 9332501084 |
Studies in Accounting and Finance: Contemporary Issues and Debates, useful for business executives, accounting and finance practitioners, researchers, and students discusses contemporary issues in accounting and finance. Topics discussed include globalization of accounting standards, accounting for financial instruments, fair value accounting, accounting for intangibles, corporate governance and accounting, accounting for social and environmental costs, accounting for employee stock option plans, obstacles to the development of high-quality accounting standards, small company reporting, accounting ethics, technology reporting, and global economic meltdown.
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.