Corporate Financial Reporting
Corporate Financial Reporting

Author: Andrew Higson

Publisher: SAGE

Published: 2002-12-13

Total Pages: 242

ISBN-13: 1446229629

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`This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic′ - Managerial Auditing Journal Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management′s motivations to fraud. Special features of this book include: - A critical examination of accounting ′theory′ - Senior practitioners′ insights on ′a true and fair view′ - An exploration of ′the financial reporting expectations gap′ - A discussion of the nature of ′corporate performance′ - An examination of corporate fraud - An examination of the implications of ′real-time′ reporting by companies - Discussion questions at the end of each chapter The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.

Insights from Accounting History
Insights from Accounting History

Author: Stephen Zeff

Publisher: Routledge

Published: 2010-06-10

Total Pages: 749

ISBN-13: 1136968415

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Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.

Beyond Perceptions, Crafting Meaning
Beyond Perceptions, Crafting Meaning

Author: Cheryl R. Lehman

Publisher: Emerald Group Publishing

Published: 2019-05-28

Total Pages: 152

ISBN-13: 1789732239

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Researching accounting’s participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms.

The Routledge Companion to Fair Value in Accounting
The Routledge Companion to Fair Value in Accounting

Author: Gilad Livne

Publisher: Routledge

Published: 2018-06-13

Total Pages: 346

ISBN-13: 131722132X

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The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: 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 and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment 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.

1999 Statements of Financial Accounting Concepts
1999 Statements of Financial Accounting Concepts

Author: Financial Accounting Standards Board (FASB)

Publisher: Wiley

Published: 1999-09-01

Total Pages: 296

ISBN-13: 9780471355182

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The FASB Statements of Financial Accounting Concepts contains the full text of five of the six Statements of Financial Accounting Concepts issued to date. The existing concepts are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide selection of economic events to be recognized and measured for financial reporting their display in financial statements. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish generally accepted Accounting Principles.

Statements of Financial Accounting Concepts
Statements of Financial Accounting Concepts

Author: Financial Accounting Standards Board

Publisher:

Published: 1996

Total Pages: 300

ISBN-13: 9780471160236

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This book contains the full text of five of the six Statements of Financial Accounting Concepts issued to date. Unlike a Statement of Financial Accounting Standards, concepts statements do not establish generally accepted accounting principles.