An Introduction To Modern Financial Reporting Theory
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An Introduction To Modern Financial Reporting Theory
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Author : Brian A Rutherford
language : en
Publisher: SAGE
Release Date : 2000-09-30
An Introduction To Modern Financial Reporting Theory written by Brian A Rutherford and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-09-30 with Business & Economics categories.
The adoption by the Accounting Standards Board of its Statement of Principles for Financial Reporting in December 1999 means that we now have an authoritative conceptual framework which should govern the production of British financial statements. Yet while the text of the Statement is directed at members of the accounting profession, students of accounting will need to understand the framework and its repercussions. An Introduction to Modern Financial Reporting Theory explains the content of the Statement in an accessible language, specifically for the student of accounting and finance. This text will be of direct and practical interest to students who need to understand the contents of the new framework, which helps to explain: why and how financial reporting is carried out; why financial statements are prepared in the way that they are; why accounting standards specify one method rather than another; how the methods specified by accounting standards relate to each other; how practice has developed and will continue to develop. Brian Rutherford emphasizes and enlarges on the key features of the framework, provides many more examples, shows how the framework applies in practice and also offers some criticisms of its content. The book clarifies to students why various methods and practices in accounting have evolved, while illustrating how they relate to each other and to the underlying function of financial reporting. This text will be essential reading on university and professional courses in advanced financial accounting, particularly courses on Accounting Theory and Financial Reporting. Brian Rutherford is Professor of Accounting at Canterbury Business School, University Kent at Canterbury.
An Introduction To Modern Financial Reporting Theory
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Author : Brian A Rutherford
language : en
Publisher: SAGE
Release Date : 2000
An Introduction To Modern Financial Reporting Theory written by Brian A Rutherford and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Business & Economics categories.
This book explains the content of the Accounting `Standards Board's new Statement of Principles for Financial Reporting' in an accessible language, specifically for the student of accounting and finance.
Corporate Financial Reporting
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Author : Andrew Higson
language : en
Publisher: SAGE
Release Date : 2003-02-28
Corporate Financial Reporting written by Andrew Higson and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-02-28 with Business & Economics categories.
The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.
The Modern Theory Of Financial Reporting
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Author : Lawrence David Brown
language : en
Publisher: Business Publications, Incorporated
Release Date : 1987
The Modern Theory Of Financial Reporting written by Lawrence David Brown and has been published by Business Publications, Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Business & Economics categories.
Consolidated Financial Reporting
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Author : Paul Taylor
language : en
Publisher: SAGE
Release Date : 1996-05-25
Consolidated Financial Reporting written by Paul Taylor and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-05-25 with Business & Economics categories.
Consolidated Financial Reporting introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework which shows why they work and what the figures mean. Controversial issues are grounded within modern accounting theory and practice. All core areas and relevant standards are covered including: acquisition and merger accounting; fair values at acquisition; goodwill; consolidated cash flow statements; reporting consolidated financial performance; foreign currency translation; segmental reporting; off-balance sheet financing; and related party transactions. The book is designed so that readers with particular interests - for example in technical matters or concepts and standards - can easily find their way through clearly marked sections. Discussion and calculation reinforce each other - calculations illustrate controversies, and controversies and concepts illustrate techniques. Examples are carefully graduated and care is taken not to obscure principles with unnecessarily complex calculations. Materials are set into an international context. The book is both rigorous and accessible. It is an extensive revision of and successor to the author′s 1987 title Consolidated Financial Statements. Because of recent theoretical and institutional developments, an enormous amount of new material has been added and new teaching approaches to many areas included. There are many more worked examples and exercises as well as approachable discussions of ′state-of-the-art′ advanced topics. The solutions notes for each case are avilable on a disk for instructors who recommend the book for course use.
Historical Developments In The Accountancy Profession Financial Reporting And Accounting Theory
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Author : C. Richard Baker
language : en
Publisher: Emerald Group Publishing
Release Date : 2021-11-15
Historical Developments In The Accountancy Profession Financial Reporting And Accounting Theory written by C. Richard Baker and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-15 with Business & Economics categories.
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.
Contemporary Issues In Financial Reporting
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Author : Paul Rosenfield
language : en
Publisher: Routledge
Release Date : 2006-04-18
Contemporary Issues In Financial Reporting written by Paul Rosenfield and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-04-18 with Business & Economics categories.
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
Financial Reporting
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Author : D A V I D ALEXANDER
language : en
Publisher: Springer
Release Date : 2013-12-01
Financial Reporting written by D A V I D ALEXANDER and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-01 with Business & Economics categories.
Guide To Financial Reporting And Analysis
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Author : Eugene E. Comiskey
language : en
Publisher: John Wiley & Sons
Release Date : 2000-07-20
Guide To Financial Reporting And Analysis written by Eugene E. Comiskey 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 2000-07-20 with Business & Economics categories.
Navigate A Sea of Financial Complexity Due to the intricacies of contemporary business transactions, the numerous standards issued by the Financial Accounting Standards Board (FASB), and the vast variety of accounting and disclosure practices with their ever-changing terminology employed by reporting companies, financial statements and related disclosures have become very complex. This complexity can impede the work performed and the decisions reached by all users of financial statements-especially equity and credit analysts. Guide to Financial Reporting and Analysis is designed to remedy this situation by offering practical, user-friendly guidance. Through the use of contemporary financial statement examples, extant generally accepted accounting principles are explained and their application is demonstrated. Here are indispensable resources, including: * Comprehensive, point-by-point summaries and glossaries provided with each chapter * Hundreds of examples of contemporary financial disclosures taken from actual, highly recognizable companies * Thorough information on how reporting and disclosure rules impact reporting practices-and the implications these practices have for analysis * Goes beyond anecdotes and integrates throughout relevant findings from the financial reporting and analysis research literature . . . and much more, to help working professionals gain clarity and begin making better-informed decisions today by taking advantage of the rich treatment offered in this timely, much-needed guide.
Financial Reporting In The Uk
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Author : B.A. Rutherford
language : en
Publisher: Routledge
Release Date : 2007-05-07
Financial Reporting In The Uk written by B.A. Rutherford and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-05-07 with Business & Economics categories.
This fine account of the period following the 1960s charts the history of the Accounting Standards Committee. Written by a respected scholar, it makes a major contribution to the history of financial reporting.