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


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Автор: Rahman, Asheq
Название:  The Australian Accounting Standards Review Board (RLE Accounting)
ISBN: 9780415720144
Издательство: Taylor&Francis
Классификация:

ISBN-10: 0415720141
Обложка/Формат: Hardback
Страницы: 562
Вес: 1.21 кг.
Дата издания: 01.11.2013
Серия: Routledge library editions: accounting
Язык: English
Размер: 246 x 174
Читательская аудитория: Undergraduate
Подзаголовок: The establishment of its participative review process
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Поставляется из: Европейский союз

Financial Shenanigans, Fourth Edition: How to Detect Accounting Gimmicks & Fraud in Financial Reports

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.


Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001-2011

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: 41170.00 T
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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.

The UK Accounting Standards Board, 1990-2000

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
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Researching Accounting Education

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
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China Accounting Standards

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.

AICPA Professional Standards, 2018

Автор: AICPA
Название: AICPA Professional Standards, 2018
ISBN: 1948306484 ISBN-13(EAN): 9781948306485
Издательство: Wiley
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Цена: 184800.00 T
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Описание:

Updated as of June 1, 2018, Professional Standards (two-volume set) is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. This year's edition includes the following new standards:

  • Statement on Auditing Standards (SAS) No. 133, Auditor Involvement With Exempt Offering Documents
  • Statement on Standards for Accounting and Review Services (SSARS) No. 24, Omnibus Statement on Standards for Accounting and Review Services--2018
  • Statement of Position (SOP) 17-1, Performing Agreed-Upon Procedures Related to Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services as Defined by SEC Release No. 34-72936

SAS No. 133 addresses the auditor's responsibilities with respect to all exempt offerings of securities undertaken pursuant to federal and state securities laws and similar laws governing franchise offerings. AU-C section 925, Filings with the U.S. Securities and Exchange Commission Under the Securities Act of 1933, addresses other offerings. Prior to the issuance of SAS No. 133, the AICPA provided best practices specific to issuances of municipal securities in industry-specific auditing guidance appearing in AICPA Audit and Accounting Guides State and Local Governments and Health Care Entities.

Of most significance in SSARS No. 24 is the creation of a new section, AR-C section 100, Special Considerations--International Reporting Issues. This section provides requirements and guidance for an accountant who is engaged to perform a compilation or review when (a) the financial statements have been prepared in accordance with a financial reporting framework generally accepted in another country or (b) the compilation or review is to be performed in accordance with both SSARSs and another set of compilation or review standards.


Автор: David Solomons, Inst Chart Accountants Staff
Название: Guidelines for Financial Reporting Standards
ISBN: 1138975583 ISBN-13(EAN): 9781138975583
Издательство: Taylor&Francis
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Цена: 30630.00 T
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Описание: First Published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.

Postmodern accounting theory

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.

Bank Regulation

Название: Bank Regulation
ISBN: 0367026546 ISBN-13(EAN): 9780367026547
Издательство: Taylor&Francis
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Цена: 46950.00 T
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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.

PCAOB Standards and Related Rules: 2018

Автор: AICPA
Название: PCAOB Standards and Related Rules: 2018
ISBN: 1948306530 ISBN-13(EAN): 9781948306539
Издательство: Wiley
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Цена: 153120.00 T
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Описание: Auditors of public companies opinions of the accuracy of a financial statement matters for the health of the company are important. This title is a must-have for practitioners, it includes updated staff guidance related to Changes to the Auditor's Report Effective for Audits of Fiscal Years Ending on or After December 15, 2017. This guide will ensure that the audit staffs' audit reports resonate with investors, lenders, regulatory authorities and other financial statement users.

The Social Function of Accounts: Reforming Accountancy to Serve Mankind

Автор: John Flower
Название: The Social Function of Accounts: Reforming Accountancy to Serve Mankind
ISBN: 0367243024 ISBN-13(EAN): 9780367243029
Издательство: Taylor&Francis
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Цена: 46950.00 T
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Описание: Examining the current problems afflicting the world: financial crises and instability, global warming, degradation of the environment, growing inequality, this book asks the question - what contribution does accountancy make to the solution of these problems?

The Concise Guide to Accounting Standards

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.


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