Accounting Standards

Accounting Standards

Author: R. A. Rayman

Publisher: Taylor & Francis

Published: 2006

Total Pages: 248

ISBN-13: 9780415377805

DOWNLOAD EBOOK

Anthony Rayman explains the failure of the conventional system of accounting and proposes an alternative system to promote the improvement of corporate governance in the market economy.


Accounting Standards: True or False?

Accounting Standards: True or False?

Author: R.A. Rayman

Publisher: Routledge

Published: 2013-09-13

Total Pages: 244

ISBN-13: 1134183577

DOWNLOAD EBOOK

Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself. In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate governance can be achieved, not by expensive and counterproductive regulations (like the US Sarbanes-Oxley Act and some International Accounting Standards), but by an enhanced accounting information system that exposes corporate management to the full rigour of market forces.


Accounting Standards: True or False?

Accounting Standards: True or False?

Author: R.A. Rayman

Publisher: Routledge

Published: 2013-09-13

Total Pages: 241

ISBN-13: 1134183585

DOWNLOAD EBOOK

Topical critique of the failure of accounting to prevent corporate financial standards Accessibly written and clearly presented arguments with a foreword by an eminent figure in accounting standards Proposes an alternative system for the improvement of corporate governance


Principles of Accounting Volume 1 - Financial Accounting

Principles of Accounting Volume 1 - Financial Accounting

Author: Mitchell Franklin

Publisher:

Published: 2019-04-11

Total Pages: 1056

ISBN-13: 9781680922912

DOWNLOAD EBOOK

The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.


Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 234

ISBN-13: 0359536395

DOWNLOAD EBOOK

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.


Introduction to Business

Introduction to Business

Author: Lawrence J. Gitman

Publisher:

Published: 2024-09-16

Total Pages: 1455

ISBN-13:

DOWNLOAD EBOOK

Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.


Audits of Public Companies

Audits of Public Companies

Author: United States. General Accounting Office

Publisher: Nova Publishers

Published: 2008

Total Pages: 154

ISBN-13: 9781604565034

DOWNLOAD EBOOK

This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares.


Financial Shenanigans

Financial Shenanigans

Author: Howard M. Schilit

Publisher: McGraw Hill Professional

Published: 2002-03-22

Total Pages: 240

ISBN-13: 0071423397

DOWNLOAD EBOOK

Techniques to uncover and avoid accounting frauds and scams Inflated profits . . . Suspicious write-offs . . . Shifted expenses . . . These and other dubious financial maneuvers have taken on a contemporary twist as companies pull out the stops in seeking to satisfy Wall Street. Financial Shenanigans pulls back the curtain on the current climate of accounting fraud. It presents tools that anyone who is potentially affected by misleading business valuations­­from investors and lenders to managers and auditors­­can use to research and read financial reports, and to identify early warning signs of a company's problems. A bestseller in its first edition, Financial Shenanigans has been thoroughly updated for today's marketplace. New chapters, data, and research reveal contemporary "shenanigans" that have been known to fool even veteran researchers.


The Sarbanes-Oxley Act

The Sarbanes-Oxley Act

Author: Michael F. Holt

Publisher: Butterworth-Heinemann

Published: 2007-11-16

Total Pages: 219

ISBN-13: 0080554601

DOWNLOAD EBOOK

The Sarbannes-Oxley Act (SOX) is a mandatory requirement for all listed corporations in the US, whether foreign or not. Compliance is not an option. Other countries are developing similar legislation so the books value is international in scope. SOX is a hot topic and the effects are just beginning to be felt world-wide. This new book goes beyond the implementation phase of SOX and looks at the reaction to the Act in terms of costs, benefits and business impacts. This book is for Senior Managers in the Business and Financial/Accounting Communities who want/need to know what the reaction of business and government is to the SOX legislation, what it is costing and how the effects are penetrating through the business environment.Mike Holt presents a comprehensive review of the impact that Sarbanes-Oxley legislation has had on business, the financial community, governments and the public since its inception in 2002. The Sarbanes-Oxley Act has been somewhat successful, but not completely and the cost (well over a trillion dollars) might be considered too high a price to pay for the gains. This book takes a hard look at the costs, benefits and other impacts as well as at what influential and prominent financial, government and business leaders think about it now.* International in scope and content and including interviews with prominent business leaders, CEOs and CFOs of large and small corporations.* Compliance with The Sarbanes-Oxley Act is now mandatory for every listed US corporation and overseas corporations listed on US stock markets.* Covers the reaction of business and government to this legislation, what it is costing and how the effects are penetrating through the business environment.


Accountancy & Financial Management Volume - I

Accountancy & Financial Management Volume - I

Author: Prof. (CA) Pradeep D. Kamthekar

Publisher: Laxmi Book Publication

Published: 2024-07-11

Total Pages: 403

ISBN-13: 1387568337

DOWNLOAD EBOOK

Standard means a ‘set guideline’ followed, when different alternatives are available in a given situation. Accounting Standard means a ‘set guideline’ followed, when different alternatives are available for accounting, in a given area of accounting, by a business/professional organisation. In India ‘Accounting Standards’ are given by the ‘Institute of Chartered Accountants of India (ICAI)’. According to ICAI, ‘Accounting Standards’ are written documents containing the ‘Generally Accepted Accounting Principles (GAAP)’, in a given area of accounting.