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International Financial Reporting Standards in Depthby Robert Kirk
Elsevier 2005; US$ 73.95This book reflects IFRS as of the preparation of the text during 2004, and as far as possible up to the date of first publication in July 2005. Accounting Standards in Depth contains a: * Brief summary of the relevant international accounting standards * Selection of questions illustrating how international standards are used in practice and provide useful revision practice for those attempting accountancy exams The book starts with an introduction to the standard setting process, as well as looking at the development of IASB. It examines the framework for the preparation and presentation of financial statements which underpins the practice of financial accounting. The intention of the book is that the reader will be tested on basic numerical... more...
What Every Investor Needs to Know About Accounting Fraudby Jeff Madura
McGraw-Hill 2003; US$ 19.95Everything investors who skipped accounting class need to know to spot--and steer clear of--companies whose numbers don't add up Individual investors today are painfully aware that accounting fraud is more widespread than ever, yet often they aren't sure what this fraud looks like or even where to look. What Every Investor Needs to Know About Accounting Fraud explains common accounting maneuvers, distortions, and outright deceptions that savvy investors must be able to recognize and steer clear of, all in a concise, easy-to-understand format. Professor Jeff Madura has created a book that is both accessible and informative, and doesn't talk down to the reader. Concise yet complete, it provides investors with: Methods for uncovering... more...
Profitability, Accounting Theory and Methodologyby Geoffrey Whittington; Stephen A Zeff
Taylor & Francis 2007; US$ 44.95This remarkable collection of Geoffrey Whittington's work pulls together his essays and articles on empirical studies based on company accounts, specification of empirical models, price change accounting, and regulation of accounting and auditing. more...
The Routledge Companion to Accounting Historyby John Richard Edwards; Stephen P. Walker
Taylor & Francis 2008; US$ 220.00The first reference work to give an overview of this emerging field, this is an essential book for students and researchers, showing how accountancy has pervaded different areas of society – from military conflict to race relations - down the ages. more...
Governance Issues in Accountingby Marian Hutchinson; Gavin Nicholson
Emerald Group Publishing Limited 2009; US$ 199.00This e-book explores the impact of corporate governance practices within the framework of accounting issues to illustrate the importance of financial statements and the role governance plays in maintaining accounting quality. The authors highlight the importance of contextual factors in corporate governance research that is based on different organizational and institutional environments, and are in many ways complementary, as the focus on corporate governance mechanisms that inform capital markets. Taken together, they represent a comprehensive overview of current corporate governance research and suggest a number of opportunities for future studies. more...
Insights from Accounting Historyby Stephen A. Zeff
Taylor & Francis 2010; US$ 150.00A collection of previously published articles on contemporary accounting history from 1962 to 2007. It focuses on the evolution of the standard-setting process, biographies of accounting writers, and on the evolution of the accountancy profession and audit practice. more...
Das Bilanzrechtsmodernisierungsgesetz (BilMoG) und seine Auswirkungen auf den handelsrechtlichen Einzelabschlussby Jens UAufl Schmeling
Diplomica Verlag 2010; US$ 24.67Die weltweite Globalisierung und Harmonisierung der Märkte hat zur Folge, dass das Verlangen nach einer einheitlichen, internationalen Rechnungslegung verstärkt auftritt. Daraus resultiert eine zunehmende Anwendung der IFRS-Rechnungslegungsnormen in Deutschland, da sich die derzeitigen handelsrechtlichen Rechnungslegungsnormen beträchtlich von denen der IFRS-Rechnungslegungsnormen unterscheiden. Die vermehrte IFRS-Anwendung ergibt sich aus einem geringeren Informationswert des handelsrechtlichen Jahresabschlusses. Der deutsche Gesetzgeber sah sich daher gezwungen das deutsche Bilanzrecht zu modernisieren und hat aufgrund dessen eine Gesetzesinitiative gestartet. Einleitend wird in dieser Studie die Problemstellung, Zielsetzung und Vorgehensweise... more...
Creative Accounting, Fraud and International Accounting Scandalsby Michael Jones
John Wiley & Sons 2011; US$ 80.00Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies. more...
Globalisation and Contextual Factors in Accountingby Eva Heidhues; Christopher Patel
Emerald Group Publishing Limited 2012; US$ 124.95Studies in Managerial and Financial Accounting provides a better understanding, and guidance for both academics and managers alike, of the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance as they work toward improving organizational performance. more...
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