The Australian Accounting Standards Review Board (RLE Accounting), Rahman, Asheq

Автор: Schilit Howard M., Perler Jeremy, Engelhart Yoni
Название: Financial Shenanigans, Fourth Edition: How to Detect Accounting Gimmicks & Fraud in Financial Reports
ISBN: 126011726X ISBN-13(EAN): 9781260117264
Издательство: McGraw-Hill
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Цена: 33170.00 T
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Описание:
The bestselling classic from the "Sherlock Holmes of Accounting"--updated to reflect the key case studies and most important lessons from the past quarter century.
This fourth edition of the classic guide shines a light on the most shocking frauds and financial reporting offenders of the last twenty-five years, and gives investors the tools they need to detect:
-Corporate cultures that incentivize dishonest practices-The latest tricks companies use to exaggerate revenue and earnings-Techniques devised by management to manipulate cash flow as easily as earnings-Companies that use misleading metrics to fool investors about their financial performance-How companies use acquisitions to hide deterioration in their underlying business
This new edition focuses on the key case studies and most important lessons from the past quarter century, and brings you up to date on accounting chicanery in the global markets. Howard Schilit and his team of renowned forensic accounting experts expose financial reporting miscreants and unveil the latest methods companies use to mislead investors. You'll learn everything you need to know to unearth deceptive reporting and avoid costly mistakes.

Автор: Camfferman Kees, Zeff Stephen A.
Название: Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001-2011
ISBN: 0198827466 ISBN-13(EAN): 9780198827467
Издательство: Oxford Academ
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Цена: 45930.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.

Автор: Tweedie, David
Название: The UK Accounting Standards Board, 1990-2000
ISBN: 1032388153 ISBN-13(EAN): 9781032388151
Издательство: Taylor&Francis
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Цена: 137810.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.

Автор: Wilson, Richard M.S.
Название: Researching Accounting Education
ISBN: 1138825085 ISBN-13(EAN): 9781138825086
Издательство: Taylor&Francis
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Цена: 96970.00 T
Наличие на складе: Нет в наличии.

Автор: Rayman, R.a.
Название: Accounting standards
ISBN: 0415377811 ISBN-13(EAN): 9780415377812
Издательство: Taylor&Francis
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Цена: 65320.00 T
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Описание: In his outstanding book, Anthony Rayman explains the failure of the conventional system of accounting and proposes an alternative system to promote the improvement of corporate governance in the market economy.

Автор: Camilleri Emanuel
Название: Accounting for Financial Instruments
ISBN: 1138237590 ISBN-13(EAN): 9781138237599
Издательство: Taylor&Francis
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Цена: 54090.00 T
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Описание: Accounting for Financial Instruments is about the accounting and regulatory framework associated with the acquisition and disposal of financial instruments; how to determine their value; how to manage the risk connected with them; and ultimately compile a business valuation report. Specifically, the book covers the following topics, amongst others: Accounting for Investments; Bills of exchange; Management of Financial Risks; Financial Analysis (including the Financial Analysis Report); Valuation of a business (including the Business Valuation Report) and Money laundering. Accounting for Financial Instruments fills a gap in the current literature for a comprehensive text that brings together relevant accounting concepts and valid regulatory framework, and related procedures regarding the management of financial instruments (investments), which are applicable in the modern business world. Understanding financial risk management allows the reader to comprehend the importance of analysing a business concern. This is achieved by presenting an analytical framework to illustrate that an entity’s performance is greatly influenced by its external and internal environments. The analysis of the external environment examines factors that impact an entity’s operational activities, strategic choices, and influence its opportunities and risks. The analysis of the internal environment applies accounting ratio analysis to an entity’s financial statements to examine various elements, including liquidity, profitability, asset utilisation, investment, working capital management and capital structure. The objective of the book is to provide a fundamental knowledge base for those who are interested in managing financial instruments (investments) or studying banking and finance or those who wish to make financial services, particularly banking and finance, their chosen career. Accounting for Financial Instruments is highly applicable to bothprofessional accountants and auditors and students alike.

Автор: Lorenzo Riccardi
Название: China Accounting Standards
ISBN: 9811000042 ISBN-13(EAN): 9789811000041
Издательство: Springer
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Цена: 121110.00 T
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Описание: This book provides an exhaustive overview of China`s accounting standards and makes a clear comparison between Chinese and international accounting systems. It offers an essential guide to dealing with new accounting standards for business enterprises in China.

Автор: Roy Dodge FCCA
Название: The Concise Guide to Accounting Standards
ISBN: 0412396106 ISBN-13(EAN): 9780412396106
Издательство: Springer
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Цена: 81050.00 T
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Описание: Contains a brief description and explanation of each standard and guideline, indicates important features of their development, discusses related conceptual issues, highlights practical applications and specifies implications for professional students and their examinations.

Автор: Bellandi Francesco
Название: Materiality in Financial Reporting
ISBN: 178743737X ISBN-13(EAN): 9781787437371
Издательство: Emerald
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Цена: 69100.00 T
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Описание: Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization’s stakeholders. Understanding materiality means steering the company in the right direction, and many internal management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.  In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality.

Автор: Breton, Gaetan
Название: Postmodern accounting theory
ISBN: 1787697940 ISBN-13(EAN): 9781787697942
Издательство: Emerald
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Цена: 111110.00 T
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Описание: If accounting is a means of communicating information for decision-making, then any attempt to define accounting must draw upon scholarly knowledge of communication and decision-making. This means understanding accounting as a professional jargon, a language, and also as a social and psychological object that influences individual and collective behavior. Only when all of these aspects are accounted for can we hope to achieve a truly descriptive, rather than normative, accounting theory that will stand up to the rigors of academic inquiry.  Here Gaetan Breton provides a comprehensive overview of what accounting really is, not just what it is presumed to be for the purposes of ordinary, day-to-day, practicality-oriented accounting courses. Drawing upon frameworks employed in the human sciences—including those used in sociology, psychology, the communication sciences, and decision theories—Breton builds a multi-faceted theory of accounting. He explains why it should be conceived as a fundamentally social activity, one that puts preparers of financial statements in contact with users—with the state, shareholders, stakeholders, and citizens—in order to help them make economic decisions based on financial information. It is from this position that he analyzes both the behavior of preparers of financial statements (who only relate financial situations) and the behavior of users (in their own analysis, understanding, and decisions). The result is a groundbreaking move towards the first science of accounting widely acceptable within academic circles.  For the fundamental questions it poses to the very heart of accounting studies, this book is a must-read for researchers and practitioners as well as teachers and undergraduate students of accounting.

Название: Bank Regulation
ISBN: 0367026546 ISBN-13(EAN): 9780367026547
Издательство: Taylor&Francis
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Цена: 46950.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Bank Regulation: Effects on Strategy, Financial Accounting and Management Control seeks to discuss and problematize how regulation is affecting bank strategies as well as their financial accounting and management control systems.

Автор: OLIVEIRA, AZEVEDO & FERREIRA
Название: International financial reporting standards and new directions in earnings management /
ISBN: 152257817X ISBN-13(EAN): 9781522578178
Издательство: Turpin
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Цена: 218190.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.