Accounting and Regulation, Roberto Di Pietra; Stuart McLeay; Joshua Ronen

Автор: Dennis
Название: The Nature of Accounting Regulation
ISBN: 1138212636 ISBN-13(EAN): 9781138212633
Издательство: Taylor&Francis
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Описание: Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ‘rules-based’ or ‘principles-based,’ there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between ‘principles-based’ and ‘rules-based’ standards and on the nature of ‘good’ accounting standards.'

Автор: Maher, Michael,
Название: Fundamentals of cost accounting
ISBN: 0071318356 ISBN-13(EAN): 9780071318358
Издательство: McGraw-Hill
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Цена: 8921.00 р.
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Описание: Fundamentals of Cost Accounting provides a direct, realistic, and efficient way to learn cost accounting, integrated with new technology learning tools. Fundamentals is short (approximately 700 pages) making it easy to cover in one semester. The authors have kept the text concise by focusing on the key concepts students need to master.

The Decision opening vignettes and Business Application boxes show realistic applications of these concepts throughout. All chapters conclude with a Debrief that links the topics in the chapter to the decision problem faced by the manager in the opening vignette. Comprehensive end-of-chapter material provides students with all the practice they need to fully learn each concept.McGraw-Hill Connect Accounting Plus provides students every advantage as they strive to understand the key concepts of cost accounting and its role in business.

Connect Accounting Plus offers a complete digital solution with a robust online learning and homework management system, an integrated media-rich eBook, assignable end-of-chapter material, algorithmic functionality, and reporting capabilities. Contained within Connect Accounting is McGraw-Hill's adaptive learning system, LearnSmart, which is designed to help students learn faster, study more efficiently, and retain more knowledge for greater success.

Автор: PREVITS
Название: RESEARCH IN ACCOUNTING REGULATION VOLUME 10
ISBN: 1559389966 ISBN-13(EAN): 9781559389969
Издательство: Elsevier Science
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Описание: This series is devoted to the factors influencing accounting practice. It analyzes topics such as regulatory philosophy, self-regulation and regulatory policy. This volume covers topics such as the volatility of pension costs, professional conduct, and borrower and lender perceptions.

Автор: PREVITS
Название: RESEARCH IN ACCOUNTING REGULATION, SUPPLEMENT 1
ISBN: 0762303387 ISBN-13(EAN): 9780762303380
Издательство: Elsevier Science
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Цена: 10162.00 р.
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Описание: Part of a series which aims to present work across a broad spectrum of regulation issues, with papers covering a wide range of topics. The volumes review essays of recent books, offering insights into regulation and its processes. A glossary related to securities, law and accounting is included.

Автор: PREVITS
Название: RESEARCH IN ACCOUNTING REGULATION, VOLUME 11
ISBN: 0762301686 ISBN-13(EAN): 9780762301683
Издательство: Elsevier Science
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Цена: 10162.00 р.
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Описание: Part of a series which aims to present work across a broad spectrum of regulation issues, with papers covering a wide range of topics. The volumes review essays of recent books, offering insights into regulation and its processes. A glossary related to securities, law and accounting is included.