Accounting Organizations And Institutions
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Accounting Organizations And Institutions
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Author : Christopher S. Chapman
language : en
Publisher: OUP Oxford
Release Date : 2009-08-13
Accounting Organizations And Institutions written by Christopher S. Chapman and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-08-13 with Business & Economics categories.
Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.
Audit And Accounting Guide Depository And Lending Institutions
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2019-11-20
Audit And Accounting Guide Depository And Lending Institutions written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-20 with Business & Economics categories.
The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.
Audit And Accounting Guide Depository And Lending Institutions
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-09-19
Audit And Accounting Guide Depository And Lending Institutions written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-19 with Business & Economics categories.
The 2017 edition of this industry standard resource offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. Updates include: SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern SSAE No. 18, Attestation Standards: Clarification and Recodification Note: FASB ASU No. 2016-13 will have a significant impact on the guide; however, incorporation of guidance will not occur until the 2018 or 2019 edition of the guide.
Handbook Of Accounting In Society
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Author : Hendrik Vollmer
language : en
Publisher: Edward Elgar Publishing
Release Date : 2024-05-02
Handbook Of Accounting In Society written by Hendrik Vollmer and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-05-02 with Business & Economics categories.
The Handbook of Accounting in Society invites readers to consider the ways in which accounting affects organizations, institutions, communities, professions, and everyday life. Diverse in its reach, this Handbook campaigns for the need to reconsider our understanding of what accounting is and crucially, what it can become.
The Users Of Accounting Information And Their Needs An Introduction To Accounting And Its Branches
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Author : Musbau Kolawole Kayode
language : en
Publisher: GRIN Verlag
Release Date : 2015-10-15
The Users Of Accounting Information And Their Needs An Introduction To Accounting And Its Branches written by Musbau Kolawole Kayode and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-15 with Business & Economics categories.
Seminar paper from the year 2015 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: A, ( Atlantic International University ) (School of Buisness and Economics), course: Ph.D Accounting, language: English, abstract: The objective of this paper is to justify the existence of the accounting function as a significant and integral requirement of each organization and institution as well as its purpose in the current society we live in today. This entails the analysis of the users of accounting information, the various branches of accounting and the relevance of this information to various stakeholders in the society that surround and support organizations and institutions. Accounting, in itself is a fundamental part of the information systems of organizations today. This is because there are various parties in the society that need this information apart from the managers and owners of the organizations and institutions. Furthermore, accounting is now regarded as a service function of organizations and the society in general. This is because as an informative function of organizations, it enables various users to make relevant and valid decisions of an economic and financial viewpoint.
Issues In Accounting Administration And Corporate Governance 2011 Edition
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Author :
language : en
Publisher: ScholarlyEditions
Release Date : 2012-01-09
Issues In Accounting Administration And Corporate Governance 2011 Edition written by and has been published by ScholarlyEditions this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-01-09 with Business & Economics categories.
Issues in Accounting, Administration, and Corporate Governance: 2011 Edition is a ScholarlyEditions™ eBook that delivers timely, authoritative, and comprehensive information about Accounting, Administration, and Corporate Governance. The editors have built Issues in Accounting, Administration, and Corporate Governance: 2011 Edition on the vast information databases of ScholarlyNews.™ You can expect the information about Accounting, Administration, and Corporate Governance in this eBook to be deeper than what you can access anywhere else, as well as consistently reliable, authoritative, informed, and relevant. The content of Issues in Accounting, Administration, and Corporate Governance: 2011 Edition has been produced by the world’s leading scientists, engineers, analysts, research institutions, and companies. All of the content is from peer-reviewed sources, and all of it is written, assembled, and edited by the editors at ScholarlyEditions™ and available exclusively from us. You now have a source you can cite with authority, confidence, and credibility. More information is available at http://www.ScholarlyEditions.com/.
Accounting Is An Evolved Economic Institution
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Author : Gregory B. Waymire
language : en
Publisher: Now Publishers Inc
Release Date : 2008
Accounting Is An Evolved Economic Institution written by Gregory B. Waymire and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
Accounting is an Evolved Economic Institution summarizes accounting history over the past ten thousand years and can be used as a primer of accounting history.
Financial And Accounting Guide For Not For Profit Organizations
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Author : Malvern J. Gross
language : en
Publisher: John Wiley & Sons
Release Date : 2010-05-03
Financial And Accounting Guide For Not For Profit Organizations written by Malvern J. Gross and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-05-03 with Business & Economics categories.
"This Seventh Edition is filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations. It contains discussions of the accounting and reporting guidelines for different types of organizations, complete guidance on tax and compliance reporting requirements, illustrated explanations of various types of acceptable financial statements, and much more!"--Publisher's Website.
Intellectual Capital In Organizations
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Author : Patricia Ordoñez de Pablos
language : en
Publisher: Routledge
Release Date : 2014-12-05
Intellectual Capital In Organizations written by Patricia Ordoñez de Pablos and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-05 with Business & Economics categories.
In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include? This book reviews the development of the field of intellectual capital reporting, including core concepts, latest developments, the main components of intellectual capital, how a statement is built, and key indicators of each component. It further analyzes experiences from a variety of pioneering companies and institutions around the globe in measuring intellectual capital, including case studies from educational and research institutions, and provides crucial transnational comparisons. Authors Ordóñez de Pablos and Edvinsson examine the challenges and next steps for the harmonization of intellectual capital reports, consider the creation of a special international agency for intellectual capital reporting standards, and evaluate the weaknesses of current standards and how they might be overcome.
Islamic Accounting And Business Research
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Author :
language : en
Publisher:
Release Date : 2019-04
Islamic Accounting And Business Research written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-04 with categories.
Current debates in the accounting world, which emphasis on the issues of International Financial Reporting Standards (IFRS) as a common global financial reporting language, are compelling international accounting organizations to consider Islamic accounting. Despite the existence of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) to provide accounting standards for Islamic Financial Institutions (IFIs), there is still no standardized accounting for Islamic financial transactions. The main concern today is that the accounting policies adopted by Islamic banks in preparation of their financial statements are largely unregulated. This is why almost every Islamic financial institution has developed its own accounting policy for the various contacts governing their work resulting in significant variations. These differences unfortunately make it difficult to compare the financial statements of Islamic financial institutions, as well as make them look less credible in the eyes of international market players. Islamic Accounting and Business Research is intended to cover current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari'ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. The book is aimed to discuss the history of Islamic accounting from its emersion to its subsequent development and expected growth in the future. In doing so, the book will analyze the historic influence of Islamic accounting over its conventional counterpart which dominates the industry today. Moreover, it will provide an analysis of the similarities and differences between Islamic and conventional accounting today from both a theoretical and real-world perspective. This book provides state of the art information for the advancement of accounting and business knowledge based on Shari'ah and Islamic activities that have an impact on the welfare of society.