Financial Reporting, 4th Edition

Financial Reporting, 4th Edition
Author: Janice Loftus
Publisher: John Wiley & Sons
Total Pages: 1155
Release: 2022-09-16
Genre:
ISBN: 073039641X

The most authoritative financial reporting text for second and third-year courses, Loftus' Financial Reporting is back in a new fourth edition with updates to the Australian Accounting Standards (up to May 2022), making it the most current book on the market. New to this edition is an entire chapter on ethics, a completely reworked sustainability chapter and an expanded integration of New Zealand standards and examples. The new edition encourages students to not only develop a conceptual understanding of the content, but to also apply it in a variety of practical contexts. Supported by a variety of digital resources like interactive worked problems and questions with immediate feedback, Financial Reporting is a textbook designed for an engaging, interactive learning experience.

Handbook of Research on Modernization and Accountability in Public Sector Management

Handbook of Research on Modernization and Accountability in Public Sector Management
Author: Azevedo, Graça Maria do Carmo
Publisher: IGI Global
Total Pages: 565
Release: 2018-03-02
Genre: Political Science
ISBN: 1522537325

The effects of recent economic and financial crises have reached an international scale. A number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. The Handbook of Research on Modernization and Accountability in Public Sector Management is an essential scholarly publication that focuses on responsibility within public sector institutions and the importance of these institutions being ethical, transparent, and rigorous. Featuring coverage on a broad range of topics, such as corporate social responsibility, e-government, and financial accountability, this publication is geared toward regulatory authorities, researchers, managers, and professionals working in the public domain.

New Zealand

New Zealand
Author: International Monetary Fund. Asia and Pacific Dept
Publisher: International Monetary Fund
Total Pages: 65
Release: 2019-09-20
Genre: Business & Economics
ISBN: 151351475X

This 2019 Article IV Consultation with New Zealand discusses that economic growth picked up in early 2019 after slowing in the second half of 2018. The pickup mostly reflected a rebound in private business investment growth. Residential investment also strengthened, notwithstanding cooling housing markets. Bank lending continued to slow across all sectors, growing now broadly in line with nominal gross domestic product. The recent monetary policy easing fits the subdued inflation conditions and near-term risks to the outlook. Economic growth is only expected to remain close to potential on the back of a timely increase in macroeconomic policy support. The proposed higher capital conservation buffers would provide for a welcome increase in banking system resilience. The new requirements would increase bank capital to levels that are commensurate with the systemic financial risks emanating from the banking system. The new framework should also differentiate more between large and small banks. A stronger bank supervision regime would still be needed, to complement the higher capital requirements.

Handbook of Research on Theory and Practice of Financial Crimes

Handbook of Research on Theory and Practice of Financial Crimes
Author: Rafay, Abdul
Publisher: IGI Global
Total Pages: 650
Release: 2021-03-18
Genre: True Crime
ISBN: 1799855694

Black money and financial crime are emerging global phenomena. During the last few decades, corrupt financial practices were increasingly being monitored in many countries around the globe. Among a large number of problems is a lack of general awareness about all these issues among various stakeholders including researchers and practitioners. The Handbook of Research on Theory and Practice of Financial Crimes is a critical scholarly research publication that provides comprehensive research on all aspects of black money and financial crime in individual, organizational, and societal experiences. The book further examines the implications of white-collar crime and practices to enhance forensic audits on financial fraud and the effects on tax enforcement. Featuring a wide range of topics such as ethical leadership, cybercrime, and blockchain, this book is ideal for policymakers, academicians, business professionals, managers, IT specialists, researchers, and students.

Handbook of Accounting and Public Governance

Handbook of Accounting and Public Governance
Author: Giuseppe Grossi
Publisher: Edward Elgar Publishing
Total Pages: 351
Release: 2024-02-12
Genre: Business & Economics
ISBN: 1800888457

Expertly navigating the complex relationships between accounting and the development of hybridized public governance, this erudite Handbook critically analyses the most pressing challenges and limitations currently facing accounting and public governance research. Comprehensively drawing intricate links between accounting, public governance and hybridization, it conceptualizes the role of accounting by looking at the current and prospective needs of hybridized public governance.

The Routledge Handbook of Integrated Reporting

The Routledge Handbook of Integrated Reporting
Author: Charl de Villiers
Publisher: Routledge
Total Pages: 485
Release: 2020-05-11
Genre: Business & Economics
ISBN: 1000071340

This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Practice-Relevant Accrual Accounting for the Public Sector

Practice-Relevant Accrual Accounting for the Public Sector
Author: Hassan Ouda
Publisher: Springer Nature
Total Pages: 350
Release: 2020-10-23
Genre: Political Science
ISBN: 3030515958

This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.

Research Handbook on Sustainability Reporting

Research Handbook on Sustainability Reporting
Author: Gunnar Rimmel
Publisher: Edward Elgar Publishing
Total Pages: 563
Release: 2024-09-06
Genre: Business & Economics
ISBN: 1035316269

This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field.

New Zealand Master Bookkeepers Guide

New Zealand Master Bookkeepers Guide
Author: Stephen J Marsden
Publisher: CCH New Zealand Limited
Total Pages: 753
Release: 2013-07-01
Genre: Business & Economics
ISBN: 0864759193

This practical guide covers not only bookkeeping essentials but also a range of accounting and taxation issues that bookkeepers need to be aware of when dealing with their clients and their accountants. It has a very practical approach, with numerous worked examples, diagrams, checklists, tables and FAQs. Adapted for New Zealand from the popular Australian edition by Stephen Marsden, this book is an invaluable resource for bookkeepers, accounting technicians and accountants.

The Fair Trading ACT Handbook

The Fair Trading ACT Handbook
Author: Debbie Wilson
Publisher:
Total Pages: 601
Release: 2018-03
Genre: Consumer protection
ISBN: 9780947514341

The Fair Trading Act Handbook is a successor to Trotman & Wilson Fair Trading: Misleading or Deceptive Conduct, which focused specifically on the s9 prohibition on misleading or deceptive conduct and the remedies available for breach of that section. Its two editions have been widely used by practitioners and cited in the courts. With the introduction of a new purpose section and new provisions in 2013, and the anticipated increasing use of these and the other provisions, The Fair Trading Act Handbook provides a timely broadening of the respected commentary of its predecessor. It discusses all of the substantive provisions, as well as the civil and criminal remedies available following breach. It considers relevant cases on these provisions, and where information is available, discusses the Commerce Commissions use of more informal means of educating traders to enhance compliance through the use of compliance advice and warning letters.