Studies On Accounting Financial Disclosures And The Law
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Author | : Lawrence A. Cunningham |
Publisher | : West Academic Publishing |
Total Pages | : 792 |
Release | : 2005 |
Genre | : Law |
ISBN | : |
This book is both revolutionary and traditional, using primary materials rather than author narrative. By adopting this traditional approach for law and accounting, Cunningham's new book puts the subject on par with other law school courses. This traditional "cases and materials" approach underscores how accounting standards bear earmarks of functional law. To facilitate analogical and critical engagement on par with other law school teaching books, pedagogical design follows the classic casebook method of arranging cases and materials in pairs of opposites and complements. This arrangement enables conceptualizing accounting as functional law as theoretical and analytical matters as well. This original content also illuminates transaction economics, factors associated with accounting irregularities and the lawyer's role in financial reporting.
Author | : |
Publisher | : |
Total Pages | : 137 |
Release | : 2011 |
Genre | : Financial statements |
ISBN | : 9781904574828 |
Author | : |
Publisher | : |
Total Pages | : 22 |
Release | : 1981 |
Genre | : |
ISBN | : |
Author | : Rosa Lombardi |
Publisher | : Springer Nature |
Total Pages | : 110 |
Release | : 2021-08-31 |
Genre | : Business & Economics |
ISBN | : 3030811271 |
This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed. Several issues and characteristics of information provided to stakeholders are drafted.
Author | : Nicholas L. Georgakopoulos |
Publisher | : Cambridge University Press |
Total Pages | : 215 |
Release | : 2017-05-04 |
Genre | : Law |
ISBN | : 1108146171 |
This book opens with a simple introduction to financial markets, attempting to understand the action and the players of Wall Street by comparing them to the action and the players of main street. Firstly, it explores the definition of a security by its function, the departure from the buyer beware environment of corporate law and the entrance into the seller disclose environment of securities law. Secondly, it shows that the cost of disclosure rules is justified by their capacity to combat irrationalities, fads, and panics. The third section explains how the structure of class actions is designed to improve deterrence. Next it explores the economic harm from insider trading and how the law fights it. In sum, the book shows how all these parts of securities law serve the virtuous cycle from liquidity to accurate prices and more trading and how the great recession showed that our securities regulation reacted mostly adequately to the crisis.
Author | : International Accounting Standards Committee |
Publisher | : |
Total Pages | : 58 |
Release | : 1997 |
Genre | : Accounting |
ISBN | : |
Author | : Chandra Kanodia |
Publisher | : Now Publishers Inc |
Total Pages | : 105 |
Release | : 2007 |
Genre | : Business & Economics |
ISBN | : 1601980620 |
Kanodia presents a new approach to the study of accounting measurement that argues that how firms' economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms' real decisions and on the allocation of resources.
Author | : Jennifer Arlen |
Publisher | : Edward Elgar Publishing |
Total Pages | : 668 |
Release | : 2013-11-29 |
Genre | : Law |
ISBN | : 1781006172 |
Focusing on issues of vital importance to those seeking to understand and reform the tort system, this volume takes a multi-disciplinary approach, including theoretical economic analysis, empirical analysis, socio-economic analysis, and behavioral anal
Author | : |
Publisher | : |
Total Pages | : 188 |
Release | : 1981 |
Genre | : Schools |
ISBN | : |
Author | : United States |
Publisher | : |
Total Pages | : 1506 |
Release | : 2013 |
Genre | : Law |
ISBN | : |
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.