Current Debates In Accounting Finance
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| Author | : Hakan Kapucu |
| Publisher | : ismail siriner |
| Total Pages | : 392 |
| Release | : 2017-12-16 |
| Genre | : |
| ISBN | : 1912503042 |
This book is a product of the need of understanding the new debates both from the perspective of business management and economics. The first part discusses accounting education and accountancy. In the second part, the relationship between investment and development has been investigated according to entrepreneurship and environment. The next part deals with the current debates on investment in terms of microeconomics. In the fourth part, the factors influencing decision-making in financial markets have been discussed by focusing on volatility, timing, and financial performance. In the last part of the book, current debates are about how managing and hedging risks of new instruments in the financial markets.
| Author | : Scott Henderson |
| Publisher | : Pearson Higher Education AU |
| Total Pages | : 1029 |
| Release | : 2015-05-20 |
| Genre | : Business & Economics |
| ISBN | : 1486017983 |
Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.
| Author | : Christopher Nobes |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 0 |
| Release | : 2010 |
| Genre | : Accounting |
| ISBN | : 9781848448384 |
Presenting a number of topics which are at the heart of current research and debate, Christopher Nobes addresses the international nature of development in accounting, new issues in classification, international financial reporting standards and fair presentation.
| 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 | : 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 | : Ronald F. Duska |
| Publisher | : John Wiley & Sons |
| Total Pages | : 252 |
| Release | : 2018-11-28 |
| Genre | : Business & Economics |
| ISBN | : 1119118786 |
A trusted resource on the complex ethical questions that define the accounting profession An accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.
| Author | : Arun Kumar Basu |
| Publisher | : Pearson Education India |
| Total Pages | : 304 |
| Release | : 2013-08 |
| Genre | : Accounting |
| ISBN | : 9788131754450 |
| Author | : Peter Atrill |
| Publisher | : Routledge |
| Total Pages | : 319 |
| Release | : 2019-01-04 |
| Genre | : Social Science |
| ISBN | : 042981450X |
First published in 1997, this volume and its contributors take stock of current issues in accounting and finance. Featuring specialists in business, accounting, finance along with Vice Chancellor John Bull, they examine areas including auditors’ decision-making, financial shocks, the European corporate capital structure, GPs, accounting education and professional journals.
| Author | : Michaela Rankin |
| Publisher | : |
| Total Pages | : |
| Release | : 2022-09-16 |
| Genre | : |
| ISBN | : 9780730397823 |
Contemporary Issues in Accounting, 3rd Edition is the perfect text for students studying advanced financial accounting subjects at both an undergraduate and postgraduate level. This is the most up-to-date Australian textbook on the market and considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives, including appropriate theories and research findings. This edition has been updated to reflect the current challenges of the industry, with expanded coverage on ethics and sustainability. It takes into account the 2019 changes to the Conceptual Framework and the standards have been updated to include a focus on global standard setting (IFRS/FASB). The new edition will include a brand new chapter on technology, covering issues such as digital technology and disruption, the range of technologies available for accountants, the impact of digital technology, the impact of AI and big data, and the ethics and governance issues associated with digital technology in accounting.
| 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)"--
