The Gap In Gaap
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The Gap In Gaap
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Author : Susannah Blake Goodman
language : en
Publisher:
Release Date : 2003
The Gap In Gaap written by Susannah Blake Goodman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Corporations categories.
Bridging The Gap
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Author : Vincent T. Papa
language : en
Publisher:
Release Date : 2016-01-01
Bridging The Gap written by Vincent T. Papa and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-01-01 with categories.
The Gap In The Perception Of The Gaap
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Author : Israel Klein
language : en
Publisher:
Release Date : 2016
The Gap In The Perception Of The Gaap written by Israel Klein and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
Financial accounting is the language of the business world and generally accepted accounting principles (GAAP) comprise its terminology. The dictionary-like use of GAAP in business discourse conveys a conception of accounting standards as definitional rules, i.e., as rules that merely provide consensual definitions for financial discourse without affecting the content of the discourse. As such, GAAP is believed to be neutral and bias-free and consequently, promulgation of accounting standards and the content of the GAAP have not attracted much legal attention.This article challenges the prevailing legal indifference towards the GAAP and those promulgating it. By revealing GAAP's effects on corporate behavior and on the function of many social, political and financial systems that utilize accounting parameters, this article discusses the substantive power private parties gain through the promulgation of accounting standards and how these standards imply a biased agenda that prefers the investor perspective over other contrary perspectives, thereby establishing a skewed financial perception of reality, such that subordinates the social order entirely to investors' objectives. While reviewing how the GAAP is perceived by the court, this article further argues that the existing legal perception of accounting standards as neutral definitional rules has yielded court rulings that relieved accounting standards promulgators from professional duties and has prevented judicial review of the standards themselves, leaving the GAAP and its promulgators practically immune to legal scrutiny.Attention is then drawn to a possible solution presented by a recent SEC proposal to allow domestic issuers to disclose supplemental IFRS-based financial results in addition to those required by the GAAP. It is suggested that such additional financial disclosure can curtail GAAP's hegemony, curb its promulgators and partially ease some of the existing biases of financial accounting.
The Gaap Gap
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Author : Robert E. Litan
language : en
Publisher: American Enterprise Institute
Release Date : 2000
The Gaap Gap written by Robert E. Litan and has been published by American Enterprise Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Accounting categories.
Today's knowledge-based economy requires an entirely new system of assessing the value of companies--a system tapping the vast communication capabilities of the Internet.
Bridging The Gaap
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Author : Zvi Wiener
language : en
Publisher: World Scientific
Release Date : 2012
Bridging The Gaap written by Zvi Wiener and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
Bridging the GAAP: Recent Advances in Finance and Accounting lies at the intersection of the two disciplines. The readings in this volume bridge the gap between finance and accounting by looking at diverse topics in accounting and finance and by providing interesting points of view regarding their interface. Most of the chapters concentrate on the topic of fair value accounting and on the extent to which accounting numbers mirror the financial situation of the firm. This book combines new developments in the areas of theoretical and empirical finance and accounting, and emphasizes the convergence of these two disciplines to better serve researchers, investors and the general public. The papers contained in this volume will help scholars, practitioners and investors better understand the similarities and differences between these two important fields of study.
Wiley International Trends In Financial Reporting Under Ifrs
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Author : Abbas A. Mirza
language : en
Publisher: John Wiley & Sons
Release Date : 2012-10-05
Wiley International Trends In Financial Reporting Under Ifrs written by Abbas A. Mirza 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 2012-10-05 with Business & Economics categories.
Wiley International Financial Reporting Trends provides copious examples of footnote disclosures and financial statement formats, carefully culled from the world's leading international companies ("Global 500") that are already compliant with IFRS and report under IFRS standards promulgated by the International Accounting Standards Board, the IASB. Arranged topically, this book is a quick source of reference to find answers to issues of interest to financial statement preparers. It provides hundreds of illustrations taken from financial statements prepared under IFRS by global conglomerates thereby helping preparers and users of financial statements to expeditiously obtain examples of footnote disclosures and financial statements presented under these Standards which are popularly referred to as "principles-based" standards (as opposed to "rules-based" standards). Additionally, Wiley International Financial Reporting Trends contains comparisons of IFRS to US GAAP, Indian GAAP, and Chinese GAAP, making it a truly global reference resource.
The Research Practice Gap On Accounting In The Public Services
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Author : Laurence Ferry
language : en
Publisher: Springer
Release Date : 2018-11-11
The Research Practice Gap On Accounting In The Public Services written by Laurence Ferry and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-11 with Political Science categories.
This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.
Bridging The Gaap Recent Advances In Finance And Accounting
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Author : Itzhak Venezia
language : en
Publisher: World Scientific
Release Date : 2012-03-20
Bridging The Gaap Recent Advances In Finance And Accounting written by Itzhak Venezia and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-20 with Business & Economics categories.
Bridging the GAAP: Recent Advances in Finance and Accounting lies at the intersection of the two disciplines. The readings in this volume bridge the gap between finance and accounting by looking at diverse topics in accounting and finance and by providing interesting points of view regarding their interface. Most of the chapters concentrate on the topic of fair value accounting and on the extent to which accounting numbers mirror the financial situation of the firm. This book combines new developments in the areas of theoretical and empirical finance and accounting, and emphasizes the convergence of these two disciplines to better serve researchers, investors and the general public. The papers contained in this volume will help scholars, practitioners and investors better understand the similarities and differences between these two important fields of study.
Gaap Gaab Gap Gapp
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Author : Claudia Däubler-Hauschke
language : en
Publisher:
Release Date : 2005
Gaap Gaab Gap Gapp written by Claudia Däubler-Hauschke and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with categories.
Group Accounts Under Uk Gaap
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Author : Steve Collings
language : en
Publisher: Bloomsbury Publishing
Release Date : 2022-06-08
Group Accounts Under Uk Gaap written by Steve Collings and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-08 with Business & Economics categories.
This title provides accountants and auditors with easy to follow and well structured guidance on the preparation of group accounts in line with UK GAAP. Group accounts must be prepared, by law, for medium-sized and large groups. Listed companies are required to prepare their accounts in line with International Financial Reporting Standards but larger unlisted companies can prepare their statements using UK GAAP. Groups are very common in the UK and are likely to become even more common when corporation tax rates increase in the future as there are various tax advantages to operating under a group structure. Group structures can vary (e.g. horizontal, vertical, hybrid, D-shaped|) and preparing financial accurate financial statements can be complex as a result. While there is a lot of guidance on producing accounts under IFRS, there is every little in evidence dealing with the UK GAAP rules. This title addresses this gap. The commentary identifies the differences between IFRS and UK GAAP in the treatment of group accounts. The differences between accounts produced pre and post Brexit are also covered. All commentary is supported throughout by the inclusion of worked practical examples based on the authors experience dealing with clients and running training courses. This title is included in Bloomsbury Professional's Financial Reporting for Smaller Companies online service.