Rethinking the Rules of Financial Accounting
Rethinking the Rules of Financial Accounting

Author: Robert Newton Anthony

Publisher: McGraw Hill Professional

Published: 2004

Total Pages: 248

ISBN-13: 9780071423878

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Publisher Description (unedited publisher data) Counter Why yesterday's accounting model doesn't work anymore, and how it can be fixed As Congress and the nation debate the state of accounting today, Rethinking the Rules of Financial Accounting examines the governing set of laws and proposes needed upgrades and improvements. Prolific writer Robert Anthony examines and discusses how and why specific rules of accounting contain inconsistencies, resulting in conflicting reports, and ways to correct the defects for reliable financial information. Robert Anthony continues to help generations of students and professionals learn and apply the rules of accounting. Now he turns his sights to practitioners as he discusses: How today's rules and standards were first developed Ways to improve each of the four key financial statements Implementation of changes in the rules for governing the financial reporting model.

Rethinking Financial Reporting
Rethinking Financial Reporting

Author: Shyam Sunder

Publisher: Foundations and Trends (R) in Accounting

Published: 2016-09-28

Total Pages: 122

ISBN-13: 9781680831443

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There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. Better Financial Reporting argues for such a syncretic attitude to financial reporting regime.

Rethinking Public Accounting
Rethinking Public Accounting

Author: S.K. Das

Publisher: Oxford University Press

Published: 2008-06-25

Total Pages: 339

ISBN-13: 0199088004

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This volume argues for reforms in India's public spending and accounting systems. According to the author, it will help set performance standards and provide reliable information to monitor government expenditure. Critically analysing the cash accounting system, he shows that it is inadequate to respond to the requirements of public accounting. Comparative in nature, the book explores the lessons learnt from cutting-edge accounting practices in the UK, New Zealand, Australia, and Sweden, and draws out and prescribes methods for India.

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: 757

ISBN-13: 1317221311

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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.

The Money Problem
The Money Problem

Author: Morgan Ricks

Publisher: University of Chicago Press

Published: 2016-03-09

Total Pages: 360

ISBN-13: 022633046X

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An “intriguing plan” addressing shadow banking, regulation, and the continuing quest for financial stability (Financial Times). Years have passed since the world experienced one of the worst financial crises in history, and while countless experts have analyzed it, many central questions remain unanswered. Should money creation be considered a “public” or “private” activity—or both? What do we mean by, and want from, financial stability? What role should regulation play? How would we design our monetary institutions if we could start from scratch? In The Money Problem, Morgan Ricks addresses these questions and more, offering a practical yet elegant blueprint for a modernized system of money and banking—one that, crucially, can be accomplished through incremental changes to the United States’ current system. He brings a critical, missing dimension to the ongoing debates over financial stability policy, arguing that the issue is primarily one of monetary system design. The Money Problem offers a way to mitigate the risk of catastrophic panic in the future, and it will expand the financial reform conversation in the United States and abroad. “Highly recommended.” —Choice

FINANCIAL DERIVATIVES
FINANCIAL DERIVATIVES

Author: S.L. GUPTA

Publisher: PHI Learning Pvt. Ltd.

Published: 2017-07-01

Total Pages: 893

ISBN-13: 812035348X

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This highly acclaimed text, designed for postgraduate students of management, commerce, and financial studies, has been enlarged and updated in its second edition by introducing new chapters and topics with its focus on conceptual understanding based on practical examples. Each derivative product is illustrated with the help of diagrams, charts, tables and solved problems. Sufficient exercises and review questions help students to practice and test their knowledge. Since this comprehensive text includes latest developments in the field, the students pursuing CA, ICWA and CFA will also find this book of immense value, besides management and commerce students. THE NEW EDITION INCLUDES • Four new chapters on ‘Forward Rate Agreements’, ‘Pricing and Hedging of Swaps’, ‘Real Options’, and ‘Commodity Derivatives Market’ • Substantially revised chapters—‘Risk Management in Derivatives’, ‘Foreign Currency Forwards’, and ‘Credit Derivatives’ • Trading mechanism of Short-term interest rate futures and Long-term interest rate futures • Trading of foreign currency futures in India with RBI Guidelines • Currency Option Contracts in India • More solved examples and practice problems • Separate sections on ‘Swaps’ and ‘Other Financial Instruments’ • Extended Glossary

Rethinking Reserves in the Swiss Code of Obligations
Rethinking Reserves in the Swiss Code of Obligations

Author: Yvette Märki

Publisher: buch & netz

Published: 2022-08-22

Total Pages: 256

ISBN-13: 3038055077

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This work examines reserves in the recently revised Swiss Code of Obligations, which will enter into force 1 January 2023. The analysis focuses on their creation and dissolution, and distinguishes between reserves formed by the board and reserves formed by the general assembly. By focusing on an instrument in the banking sector, the reserves for general banking risks, this work investigates the general assembly’s possibility to delegate the power to form further reserves to the board of directors based on the articles of the association. This question is analyzed in the context of companies limited by shares, limited liability companies, and cooperatives. Finally, the effects of such a delegation and the consequences in a practical view of going to court are analyzed through the Federal Supreme Court’s judgment in a similar topic of delegation.

Rethinking Participation in Global Governance
Rethinking Participation in Global Governance

Author: Joost Pauwelyn

Publisher: Oxford University Press

Published: 2022

Total Pages: 545

ISBN-13: 0198852568

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This addition to the 'Law and Global Governance Series' examines participation of stakeholders in treaty-based intergovernmental organizations. Readers are offered a comprehensive account of what has been done to facilitate the participation of previously neglected stakeholders.

Rethinking Democratic Accountability
Rethinking Democratic Accountability

Author: Robert D. Behn

Publisher:

Published: 2001

Total Pages: 634

ISBN-13: 9780815708612

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" Traditionally, American government has created detailed, formal procedures to ensure that its agencies and employees are accountable for finances and fairness. Now in the interest of improved performance, we are asking our front-line workers to be more responsive, we are urging our middle managers to be innovative, and we are exhorting our public executives to be entrepreneurial. Yet what is the theory of democratic accountability that empowers public employees to exercise such discretion while still ensuring that we remain a government of laws? How can government be responsive to the needs of individual citizens and still remain accountable to the entire polity? In Rethinking Democratic Accountability, Robert D. Behn examines the ambiguities, contradictions, and inadequacies in our current systems of accountability for finances, fairness, and performance. Weaving wry observations with political theory, Behn suggests a new model of accountability--with ""compacts of collective, mutual responsibility""--to address new paradigms for public management. "