A Conceptual Framework for Financial Accounting and Reporting

A Conceptual Framework for Financial Accounting and Reporting

Author: Richard Macve

Publisher: Routledge

Published: 2015-12-22

Total Pages: 281

ISBN-13: 1317842782

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First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB’s footsteps.


IFRS Essentials

IFRS Essentials

Author: Dieter Christian

Publisher: John Wiley & Sons

Published: 2013-03-27

Total Pages: 578

ISBN-13: 1118501349

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Gain a deeper understanding of financial reporting under IFRS through clear explanations and extensive practical examples. IFRS can be a complex topic, and books on the subject often tackle its intricacies through dense explanation across thousands of pages. Others seek to provide an overview of IFRS and these, while useful for the general reader, lack the depth required by practitioners and students. IFRS Essentials strikes a balance between the two extremes, offering concise interpretation of the crucial facts supported by a wealth of examples. Problems and their solutions are demonstrated in a manner which is short, straightforward and simple to understand, avoiding complex language; jargon and redundant detail. This book is suitable for students and lecturers at universities and other educational institutions, auditing and accounting trainees, and employees in the area of accounting and auditing who seek to develop their practical skills and deepen their knowledge of IFRS.


International Financial Reporting Standards

International Financial Reporting Standards

Author: Greg F. Burton

Publisher: Routledge

Published: 2015-02-20

Total Pages: 1163

ISBN-13: 113407042X

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International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.


Accounting Theory

Accounting Theory

Author: Harry I. Wolk

Publisher: SAGE

Published: 2008

Total Pages: 697

ISBN-13: 1412953456

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Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.


Digital Science 2019

Digital Science 2019

Author: Tatiana Antipova

Publisher: Springer Nature

Published: 2019-12-19

Total Pages: 558

ISBN-13: 3030377377

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This book presents the proceedings of the 2019 International Conference on Digital Science (DSIC 2019), held in Limassol, Cyprus, on October 11–13, 2019. DSIC 2019 was an international forum for researchers and practitioners to present and discuss the most recent innovations, trends, results, experiences and concerns in digital science. The main goal of the conference was to efficiently disseminate original findings in the natural and social sciences, art & the humanities. The contributions in the book address the following topics: Digital Art & Humanities Digital Economics Digital Education Digital Engineering Digital Finance, Business & Banking Digital Healthcare, Hospitals & Rehabilitation Digital Media Digital Medicine, Pharma & Public Health Digital Public Administration Digital Technology & Applied Sciences Digital Virtual Reality


Accounting and Auditing Research and Databases

Accounting and Auditing Research and Databases

Author: Thomas R. Weirich

Publisher: John Wiley & Sons

Published: 2012-08-28

Total Pages: 277

ISBN-13: 1118416872

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The easy-to-use, do-it-yourself desk accounting and auditing research database FASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS. Highlights each specific database Step-by-step guidance to research resources Explains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS Enables you to understand accounting and auditing research to reach solutions Accounting and Auditing Research & Databases: A Practitioner's Desk Reference focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within your organization.


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

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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.


Materiality in Financial Reporting

Materiality in Financial Reporting

Author: Francesco Bellandi

Publisher: Emerald Group Publishing

Published: 2017-12-15

Total Pages: 442

ISBN-13: 1787438430

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This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.


Financial Reporting, 3rd Edition

Financial Reporting, 3rd Edition

Author: Janice Loftus

Publisher: John Wiley & Sons

Published: 2020-02-25

Total Pages: 1358

ISBN-13: 0730369463

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The third edition of Loftus’ Financial Reporting has been updated for recent developments in the Australian Accounting Standards, including the release of the new Conceptual Framework. This text is designed to be used across the 2nd and 3rd year financial accounting units. A hallmark feature of the text is that it provides both a conceptual understanding and a practical application of the accounting standards. For students, an understanding of the conceptual basis of accounting and the rationale behind the principles is crucial to the consistent application of standards in a variety of practical contexts. The Financial Reporting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes practitioner videos (from Ernst & Young), interactive worked problems and questions with immediate feedback. Loftus’ unique resource can also form the basis of a blended learning solution for lecturers.