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| Author | : R. A. Rayman |
| Publisher | : Taylor & Francis |
| Total Pages | : 248 |
| Release | : 2006 |
| Genre | : Business & Economics |
| ISBN | : 9780415377805 |
Anthony Rayman explains the failure of the conventional system of accounting and proposes an alternative system to promote the improvement of corporate governance in the market economy.
| Author | : United States Government Accountability Office |
| Publisher | : Lulu.com |
| Total Pages | : 88 |
| Release | : 2019-03-24 |
| Genre | : Reference |
| ISBN | : 0359541828 |
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
| Author | : Jerry J. Weygandt |
| Publisher | : John Wiley & Sons |
| Total Pages | : 871 |
| Release | : 2018-07-18 |
| Genre | : Business & Economics |
| ISBN | : 1119504309 |
While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt's fourth edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features (e.g. TOC, writing style, pedagogy, robust EOC) on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS, and providing EOC exercises and problems that present students with foreign currency examples instead of solely U.S. dollars.
| Author | : Hendrik Rudolf Beukes Oppermann |
| Publisher | : Juta and Company Ltd |
| Total Pages | : 228 |
| Release | : 2008-04 |
| Genre | : Business & Economics |
| ISBN | : 9780702176999 |
This text has been written to assist learners who are exposed to accounting standards. Changes brought about by new accounting statements, issued as a consequence of the South African Institute of Chartered Accountants' Improvement of Accounting Standards Project, have largely been incorporated in this edition. The publication is intended to satisfy the specific requirements of learners not training to become chartered accountants.
| Author | : United States Government Accountability Office |
| Publisher | : Lulu.com |
| Total Pages | : 234 |
| Release | : 2019-03-24 |
| Genre | : Reference |
| ISBN | : 0359536395 |
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
| Author | : Karthik Ramanna |
| Publisher | : University of Chicago Press |
| Total Pages | : 300 |
| Release | : 2015-11-09 |
| Genre | : Business & Economics |
| ISBN | : 022621074X |
Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."
| Author | : Brian P. West |
| Publisher | : Routledge |
| Total Pages | : 473 |
| Release | : 2003-04-17 |
| Genre | : Business & Economics |
| ISBN | : 1134450559 |
This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence
| Author | : Tulsian P.C. & Tulsian Bharat |
| Publisher | : S. Chand Publishing |
| Total Pages | : 242 |
| Release | : 2012 |
| Genre | : Business & Economics |
| ISBN | : 8121939305 |
Preface | Conceptual Framework For Preparation And Presentation Of Financial Statements | As 1 | | As 2 | As 3 | As 4 | As 5 | As 6 | As 7 | As 9 | As 10 | As 11 | As 12 | As 13 | As 14 | As 16 | As 19 | As 20 | As 26 | As 29
| Author | : Greg F. Burton |
| Publisher | : Routledge |
| Total Pages | : 1163 |
| Release | : 2015-02-20 |
| Genre | : Business & Economics |
| ISBN | : 113407042X |
International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.
| Author | : Thomas Müller-Marqués Berger |
| Publisher | : John Wiley & Sons |
| Total Pages | : 368 |
| Release | : 2018-01-22 |
| Genre | : Business & Economics |
| ISBN | : 1119415047 |
A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.
