Accounting Irregularities in Financial Statements, Kwok, Benny K.B.
Автор: OHare Jim Название: Analysing Financial Statements for Non-Specialists ISBN: 1138641537 ISBN-13(EAN): 9781138641532 Издательство: Taylor&Francis Рейтинг: Цена: 47970.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание:
All business organizations produce financial statements, and the information communicated (or hidden) in these is relevant to a wide range of users. After a number of recent financial scandals from banks to supermarkets, the need to fully understand financial statements has never been so imperative, and the topic itself so pertinent.
With updated examples to reflect the current business environment, including new material on the ethical considerations, and a wider array of business examples, from retail to services and banks, O'Hare continues to demist financial statements for non-specialists. In this new and refreshed edition, he once again covers the topic in an accessible way and assumes no prior training or study in accounting.
Offering a range of extra resources, including end of chapter questions, topics for further discussion and brimming with real-world examples, this concise new edition provides a comprehensive resource that will be welcomed by lecturers and instructors charged with delivering classes on financial statements.
Автор: Clarke Название: The Unaccountable Ungovernable Corporation ISBN: 0415719127 ISBN-13(EAN): 9780415719124 Издательство: Taylor&Francis Рейтинг: Цена: 153120.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание:
The Corporation is a major vehicle of business activity worldwide. It incurs social costs and generates benefits that continually change - hence, whether it still provides a net benefit to society is contestable. Evidence-based observations of the last decade of corporate sagas and the role of accounting and auditing, suggests a serious rethink is needed about how commerce is pursued and, in particular, whether the current corporate form has passed its use-by-date.
The authors of this new book - including internationally renowned accounting scholars - argue that the two major governance tools of accounting and auditing require major makeovers. Beginning by analyzing the global sweep of deregulation that corporations experienced since 2000, the authors go on to discuss the various scandals and crises that characterized the subsequent period, culminating in yet more calls for further deregulation. Having thoroughly assessed the status quo, they provide a series of urgent recommendations for reforms designed to bring the corporation back to the real world and restore its purpose.
This book will be of great interest to students and academics across accounting, business, law and finance, especially more advanced students at undergraduate and postgraduate level.
Название: Manual of Accounting UK GAAP 2013 Supplement ISBN: 1780431775 ISBN-13(EAN): 9781780431772 Издательство: Bloomsbury Academic Цена: 68640.00 T Наличие на складе: Невозможна поставка. Описание: If you purchased the Manual of accounting UK GAAP Pack 2012 last year this supplement will update you in line with the 2012/13 Pack. This supplement pack contains the following two volumes: Manual of Accounting Narrative Reporting 2013 (9781780431055) UK Illustrative Financial Statements for 2012 year ends (9781780431031)
Автор: Margret Название: Fraud in Financial Statements ISBN: 0415742706 ISBN-13(EAN): 9780415742702 Издательство: Taylor&Francis Рейтинг: Цена: 153120.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание:
As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law.
Evidence shows that accounting anomalies in an organization's financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.
Название: PwC Manual of Accounting New UK GAAP PACK ISBN: 1780434731 ISBN-13(EAN): 9781780434735 Издательство: Bloomsbury Academic Цена: 63360.00 T Наличие на складе: Невозможна поставка. Описание: This pack contains the following two titles: Manual of Accounting New UK GAAP (9781780434162) and Similarities and Differences: A Comparison of Current UK GAAP new UK GAAP (FRS 102) and IFRS (9781780434643). Manual of Accounting New UK GAAP (9781780434162): Manual of Accounting New UK GAAP forms part of the PwC Manual of Accounting series and addresses what is generally expected to be the last significant change in structure in UK Financial Reporting. In the first quarter of 2013 the Financial Reporting Council, after years of debate in the accountancy profession issued Financial Reporting Standards 100-102 which will largely replace the existing set of UK Financial Reporting Standards (29 Standards in force plus one for smaller companies). Companies are free to adopt these standards now but the likelihood is that most will wait until the mandatory adoption date of 1st January 2015. Similarities and Differences: A Comparison of Current UK GAAP new UK GAAP (FRS 102) and IFRS (9781780434643): Similarities and Differences provides a high level overview of the significant differences between current UK GAAP, new UK GAAP (FRS 102) and EU-adopted IFRS. It focuses on a selection of those differences most commonly found in practice. When applying the individual accounting frameworks, companies should consult all of the relevant accounting standards and, where applicable, national law. This summary takes into account authoritative pronouncements issued under UK GAAP and IFRS published up to March 2013.