The Routledge Companion to Fair Value and Financial Reporting
The Routledge Companion to Fair Value and Financial Reporting

Author: Peter Walton

Publisher: Routledge

Published: 2012-08-21

Total Pages: 418

ISBN-13: 1136713093

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Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.

Financial Accounting Theory and Analysis
Financial Accounting Theory and Analysis

Author: Richard G. Schroeder

Publisher: John Wiley & Sons

Published: 2019-10-01

Total Pages: 674

ISBN-13: 1119577772

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Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.

Inflation Accounting Practices in India's Corporate Sector
Inflation Accounting Practices in India's Corporate Sector

Author: Mohd Rizwan Ahmad

Publisher: Atlantic Publishers & Dist

Published: 2003

Total Pages: 198

ISBN-13: 9788126902163

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This Treatise On Inflation Accounting Provides A Detailed Treatment Of Concepts And Techniques Of Inflation Accounting. It Gives A Clear Understanding Of Accounting Data And Their Limitations During Inflation. In This Context, An Attempt Is Made To Underline The Importance Of Inflation Accounting With Particular Reference To A Case Study Of Selected Units.

The Palgrave Companion to LSE Economics
The Palgrave Companion to LSE Economics

Author: Robert A. Cord

Publisher: Springer

Published: 2019-01-18

Total Pages: 949

ISBN-13: 113758274X

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The London School of Economics (LSE) has been and continues to be one of the most important global centres for economics. With six chapters on themes in LSE economics and 29 chapters on the lives and work of LSE economists, this volume shows how economics became established at the School, how it produced some of the world’s best-known economists, including Lionel Robbins and Bill Phillips, plus Nobel Prize winners, such as Friedrich Hayek, John Hicks and Christopher Pissarides, and how it remains a global force for the very best in teaching and research in economics. With original contributions from a stellar cast, this volume provides economists – especially those interested in macroeconomics and the history of economic thought – with the first in-depth analysis of LSE economics.

Accountants' Handbook, Financial Accounting and General Topics
Accountants' Handbook, Financial Accounting and General Topics

Author: D. R. Carmichael

Publisher: John Wiley & Sons

Published: 2012-04-26

Total Pages: 946

ISBN-13: 111825287X

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This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.