Report To The Financial Accounting Standards Board On The Report Of The Study Group On The Objectives On Financial Statements
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Author | : American Accounting Association. Committee on Concepts and Standards for External Financial Reports |
Publisher | : |
Total Pages | : 46 |
Release | : 1974 |
Genre | : Accounting |
ISBN | : |
Author | : American Accounting Association. Committee on Concepts and Standards for External Financial Reports |
Publisher | : |
Total Pages | : 20 |
Release | : 1974 |
Genre | : |
ISBN | : |
Author | : Financial Accounting Standards Board |
Publisher | : |
Total Pages | : 28 |
Release | : 1974 |
Genre | : Accounting |
ISBN | : |
Author | : Arthur Young & Company |
Publisher | : |
Total Pages | : 46 |
Release | : 1974 |
Genre | : Financial statements |
ISBN | : |
Author | : Andrew Higson |
Publisher | : SAGE |
Total Pages | : 244 |
Release | : 2003-02-28 |
Genre | : Business & Economics |
ISBN | : 9780761971412 |
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 | : 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 | : Ernst & Young LLP |
Publisher | : John Wiley & Sons |
Total Pages | : 3424 |
Release | : 2008-03-31 |
Genre | : Business & Economics |
ISBN | : 0470694416 |
IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special....and that is why International GAAP 2008 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. International GAAP 2008 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the new complex global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 120 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2008 is accompanied by numerous worked examples, a comprehensive discussion of the practical issues of the day and the possible alternative solutions available, and hundreds of practical illustrations taken from the actual financial statements of companies that report under IFRSs. The only globally focused work on IFRS giving an international consistency of approach unavailable elsewhere This new and essential volume of practical guidance and expert interpretation deals with every aspect of applying International Financial Reporting Standards (IFRS) appropriately and effectively Written by financial reporting experts from the International Financial Reporting Group of Ernst & Young Includes a new chapter on Extractive Industries (mining, oil & gas), the biggest industry sector in the world This new edition in the International GAAP® series serves as a successor to the same authors’ market-dominating UK GAAP and UK & International GAAP "an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation Praise for previous editions in the International GAAP series: "A standard reference work" —Financial Times "The definitive guide to financial reporting" —The Times
Author | : S. J. Gray |
Publisher | : Butterworth-Heinemann |
Total Pages | : 513 |
Release | : 2014-05-20 |
Genre | : Business & Economics |
ISBN | : 1483135683 |
International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.
Author | : Stewart Jones |
Publisher | : Routledge |
Total Pages | : 559 |
Release | : 2015-05-22 |
Genre | : Business & Economics |
ISBN | : 1135107262 |
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Author | : Richard Macve |
Publisher | : Routledge |
Total Pages | : 281 |
Release | : 2015-12-22 |
Genre | : Business & Economics |
ISBN | : 1317842782 |
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.