The UK Accounting Standards Board, 1990-2000, Tweedie, David
Автор: Camfferman, Kees; Zeff, Stephen A. Название: Aiming for Global Accounting Standards ISBN: 0199646317 ISBN-13(EAN): 9780199646319 Издательство: Oxford Academ Рейтинг: Цена: 16236.00 р. Наличие на складе: Поставка под заказ.
Описание: This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs
Автор: Goncalves, Rute (university Of Porto, Portugal) Lopes, Patricia Teixeira (university Of Porto, Portugal) Название: Accounting for biological assets g ISBN: 0815371411 ISBN-13(EAN): 9780815371410 Издательство: Taylor&Francis Рейтинг: Цена: 8726.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание:
This book explores accounting for biological assets under IAS 41 - Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants.
Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets.
Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.
Автор: Bellandi Francesco Название: Materiality in Financial Reporting ISBN: 178743737X ISBN-13(EAN): 9781787437371 Издательство: Emerald Рейтинг: Цена: 10365.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization’s stakeholders. Understanding materiality means steering the company in the right direction, and many internal management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations. In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality.
Название: Bank Regulation ISBN: 0367026546 ISBN-13(EAN): 9780367026547 Издательство: Taylor&Francis Рейтинг: Цена: 7042.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Bank Regulation: Effects on Strategy, Financial Accounting and Management Control seeks to discuss and problematize how regulation is affecting bank strategies as well as their financial accounting and management control systems.
Описание: Updated to account for the global financial crisis, this new edition includes more coverage of international issues. Additional analysis is provided on cases such as Lehmann Brothers and Colonial Bank. Replete with useful pedagogical features, this remains a vital teaching resource to engage students and encourage classroom discussion.
Название: Advances in Accounting Behavioral Research ISBN: 1838673466 ISBN-13(EAN): 9781838673468 Издательство: Emerald Рейтинг: Цена: 15854.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Focusing on research that examines both individual and organizational behavior relative to accounting, this volume of Advances in Accounting Behavioral Research offers a perspectives on topics such as tax compliance, risk judgement, and affiliation bias.
Описание: This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.
Автор: Williams, Jan Bettner, Mark Carcello, Joseph Название: Fnancial accounting, 18 ed. ISBN: 1260575586 ISBN-13(EAN): 9781260575583 Издательство: McGraw-Hill Рейтинг: Цена: 10637.00 р. Наличие на складе: Поставка под заказ.
Описание: While many texts characterize themselves as having either a user approach or a preparer approach, Williams, Financial Accounting is written for faculty who want to strike a balance between these approaches. Business majors will find relevance in the Ethics, Fraud & Corporate Governance, Your Turn and Case in Point boxes throughout the chapters while accounting majors will receive a firm grounding in accounting basics that will prepare them for future accounting courses. The authors made data driven revisions focusing on where students were struggling and updated content accordingly.
Updates have also been made to the high-quality end of chapter problems and real-world examples.
Автор: Ionica Oncioiu, Gary Cokins, Sorinel Capusneanu, Dan Ioan Topor Название: Management Accounting Standards for Sustainable Business Practices ISBN: 1799801780 ISBN-13(EAN): 9781799801788 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 28967.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Modern companies are under increasing pressure to conduct their business in an environmentally responsible manner due to social and environmental problems. They must find the means to deploy their businesses in a socially- and environmentally-sustainable way without sacrificing their economic performance (e.g., profits to shareholders and owners) and wellbeing. By integrating multiple processes and methods, management accounting plays a key role in achieving a company's sustainability, notably by providing reliable, relevant, accurate, and timely information to managers.
Management Accounting Standards for Sustainable Business Practices is a pivotal reference source that explores how management accounting plays a key role in establishing future business strategies and adapting to business, corporate image, and reputation, and identifies responses to the requirements of the business environment and all stakeholders in developing multilateral communication and interactive relationships. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage for decision making. Featuring research on topics such as ethical practices, creative accounting, and strategic planning, this book is ideally designed for CFOs, financial controllers, business analysts, FP&A analysts, managers, leaders, researchers, and students.
Автор: Oncioiu Ionica, Cokins Gary, Căpuşneanu Sorinel Название: Management Accounting Standards for Sustainable Business Practices ISBN: 1799801799 ISBN-13(EAN): 9781799801795 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 20691.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Explores how management accounting plays a key role in establishing future business strategies and adapting to business, corporate image, and reputation, and identifies responses to the requirements of the business environment and all stakeholders in developing multilateral communication and interactive relationships.
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