A Non-Technical Guide to International Accounting
A Non-Technical Guide to International Accounting

Author: Roger Hussey

Publisher: Business Expert Press

Published: 2019-11-08

Total Pages: 132

ISBN-13: 1946646873

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Business has become more international and more complex. Whether you are a manager, a student, or someone generally interested in corporate financial information, you want information and you want to understand that information. Companies in all countries are required to generate financial information, if for no other reason than to settle their tax obligations. If you are interested in the larger companies, such as those listed on a stock exchange, they must make financial information public, and the nature and type of that information is strictly regulated. Companies must comply with accounting standards. Many countries use the International Accounting Standards issued by the IFRS Foundation. This is a not-for-profit international organization that has developed a single set of high-quality global accounting standards. These standards can be complex, but this book explains clearly the main requirements.

International Accounting Standards
International Accounting Standards

Author: Hennie van Greuning

Publisher: World Bank Publications

Published: 2001-01-01

Total Pages: 188

ISBN-13: 9780821349991

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Now in its second edition, this publication gives readers a broad and basic understanding of the key issues for each International Accounting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. Each chapter also contains a case study that illustrates the practical application of key concepts in a particular standard. This gives the non-technical reader the tools to participate in discussions on the appropriateness or application of a standard in a given situation. The reader can also evaluate the effect that applying a given standard will have on the financial results and position of a division or an entire enterprise.

Understanding Financial Reporting Standards: A Non-technical Guide
Understanding Financial Reporting Standards: A Non-technical Guide

Author: Roger Hussey

Publisher: World Scientific

Published: 2023-10-25

Total Pages: 412

ISBN-13: 9811275556

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If you want to understand the regulations and practices of financial accounting and reporting, this is the book for you! The authors of this book have developed a unique set of material on corporate financial reporting based on their collective years of teaching experience. In this book, they explain, in non-technical language, the financial information that companies are required to provide.What are companies? Why are they formed? Companies are not charities but are formed to provide a good income to their shareholders by selling us goods and services. Large companies in the UK are mostly known as Public Limited Companies (PLCs). There are about 2,000 PLCs in the London Stock Exchange. But do we understand these companies' objectives and activities? We can do so by examining the financial information they provide publicly in their annual financial reports.To be able to examine the financial statements issued by companies, you need to understand the regulations issued by the International Accounting Standards Board (IASB). This book explains the requirements of Financial Reporting Standards. Guidance on the disclosure requirements and examples from companies' financial reports are also provided and explained. Many of these company names are synonymous with our everyday lives. Think about Cadbury Chocolate, Unilever, Diageo, Shell, Boots. It is difficult to conceive our lives without their products and services. The explanation and guidance provided in this book will allow you to understand fully the operations of such companies. This is vital knowledge if you intend to do business with the companies, buy their products and services or find employment with them.

International Financial Reporting Standards
International Financial Reporting Standards

Author: Hennie van Greuning

Publisher: World Bank Publications

Published: 2005

Total Pages: 312

ISBN-13: 9780821359105

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Formerly titleInternational Accounting Standards: A Practical Guide, this third edition summarizes each International Financial Report Standard in order to provide a broad and basic understanding of the key issues for each standard. In addition to these short summaries, each chapter contains a case study that stresses the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness and application of a standard to a given situation. All of the accounting standards, issued by the International Accounting Standards Committee (IASC) are included in this book, as well as interpretations disseminated by the Standards Interpretations Committee (SIC) through 31 December 2003.

International Financial Reporting Standards Desk Reference
International Financial Reporting Standards Desk Reference

Author: Roger Hussey

Publisher: John Wiley & Sons

Published: 2005-04-20

Total Pages: 398

ISBN-13: 047171450X

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"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board

A Guide to the New Language of Accounting and Finance
A Guide to the New Language of Accounting and Finance

Author: Roger Hussey

Publisher: Business Expert Press

Published: 2021-10-15

Total Pages: 180

ISBN-13: 1637421303

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The disciplines of accounting and finance have been rapidly changing in recent years. The methods and techniques being used have created a new language for managers, students, practitioners, academics. The Guide focuses specifically on the terms used in accounting and finance. Important terms and phrases are identified but with a much longer, in-depth explanation than you would normally find in a dictionary. Not only does each entry gives a thorough explanation of each term, it provides two or more references to academic articles that go into much greater depth. Hence, the entries give the reader immediate access to the literature. At the end of the book, the full reference to all the articles that have been cited in the text is given including a list of the many acronyms used in the new world of accounting and finance.

The Definitive Guide to Blockchain for Accounting and Business
The Definitive Guide to Blockchain for Accounting and Business

Author: Saurav K. Dutta

Publisher: Emerald Group Publishing

Published: 2020-09-30

Total Pages: 218

ISBN-13: 1789738679

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Blockchain is a disruptive technology potentially impacting how economic transactions are recorded, stored, and verified. Despite such ramifications, there is a lack of literature discussing this from the accountant’s perspective. Through real-world cases this book distils an abstract technology to relatable experiences for business professionals.

International Financial Reporting
International Financial Reporting

Author: Alan Melville

Publisher:

Published: 2022

Total Pages:

ISBN-13: 9781292439433

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"The purpose of this book is to explain International Financial Reporting Standards (IFRS® Standards) and International Accounting Standards (IAS® Standards) at a level which is appropriate for students who are undertaking an intermediate course of study in financial reporting. It is assumed that the reader has already completed an introductory accounting course and is therefore familiar with the basics of financial accounting. The book has not been written with any specific syllabus in mind but should be useful to second-year undergraduates studying for a degree in accounting and finance and to those who are preparing for the examinations of the professional accounting bodies. IFRS Standards and IAS Standards (referred to in this book as "international standards") have gained widespread acceptance around the world and most accountancy students are now required to become familiar with them. The problem is that the standards and their accompanying documentation occupy over 4,000 pages of fine print and much of this content is highly technical and difficult to understand. What is needed is a textbook which explains each standard as clearly and concisely as possible and then provides students with plenty of worked examples and exercises. This book tries to satisfy that need. The standards are of international application but (for the sake of convenience) most of the monetary amounts referred to in the worked examples and exercises in this book are denominated in £s. Other than this, the book contains very few UK-specific references and should be relevant in any country which has adopted international standards. Each chapter of this book concludes with a set of exercises which test the reader's grasp of the topics introduced in that chapter. Some of these exercises are drawn from the past examination papers of professional accounting bodies. Solutions to most of the exercises are located at the back of the book but solutions to those exercises which are marked with an asterisk (*) are intended for lecturers' use and are provided on a supporting website. This eighth edition is in accordance with all international standards and amendments to standards issued as at 1 January 2022"--

A Global View of Financial Accounting
A Global View of Financial Accounting

Author: Roger Hussey

Publisher: Business Expert Press

Published: 2022-07-13

Total Pages: 195

ISBN-13: 1637422849

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In this book we discuss the specific pressures and decisions that influences the changes in corporate reporting The importance of corporate financial reporting has increased over the years. Accountants have developed standards that ensure the financial information issued by companies is rigorous and assists the users of the information in making decisions. Initially counties developed their own standards but the increase in world-wide trade demonstrated the need for an international approach to standard setting. This led to the establishment of International Accounting Standards Board (IASB) and the issue of international accounting standards. Although accounting standards originally focused on financial information that would be of interest to investors in a company, there is an increasing interest in all corporate activities that shape the way we live. In this book we discuss the specific pressures and decisions that influences the changes in corporate reporting with emphasis given to the U.K., the United Sates and Islamic countries. We also discuss the impact of advances in technology on corporate reporting and we review the nature of information provided by companies to a wider audience than shareholders.

When Numbers Don’t Add Up
When Numbers Don’t Add Up

Author: Faisal Sheikh

Publisher: Business Expert Press

Published: 2020-12-02

Total Pages: 94

ISBN-13: 194858090X

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The author contextualized the phenomenon of accounting fraud using a framework he developed called “Corporate Governance Cosmos.” The book contains an extensive literature review including an evaluation of the seminal theory in this area, namely, the Fraud Triangle. There is a comprehensive exploration of the motivations for accounting fraud and a growing realization that Dark Triad (psychopathy, narcissism, and machiavellianism) tendencies may explain why executives engage in accounting fraud. The author expands an established framework entitled Cooks Recipes Incentives Monitoring End results (C R I M E) by Rezaee (2005), to ‘’C R I M E L’’, where L is the “Learning” from 33 international case studies of accounting fraud. Accountants, auditors, antifraud practitioners, and graduate students will find the case studies of accounting fraud particularly useful as it makes the phenomenon tangible and more understandable. The penultimate chapter is a study of the likely impact of financial technology on accounting fraud. The author concludes by marshalling various insights including a brief discussion of ethics, forwarding his International Code of Ethics for Professional Accountants (IFAC) ‘‘Ethical Triangle’’, his vision for the future accountant, which he refers to as ‘’accounting engineers’’, and an ancient prescription for the curse of accounting fraud.