The UK Accounting Standards Board, 1990-2000, Tweedie, David
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 Рейтинг: 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: Camfferman, Kees; Zeff, Stephen A. Название: Aiming for Global Accounting Standards ISBN: 0199646317 ISBN-13(EAN): 9780199646319 Издательство: Oxford Academ Рейтинг: Цена: 118800.00 T Наличие на складе: 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: Williams, Jan Bettner, Mark Carcello, Joseph Название: Fnancial accounting, 18 ed. ISBN: 1260575586 ISBN-13(EAN): 9781260575583 Издательство: McGraw-Hill Рейтинг: Цена: 70910.00 T Наличие на складе: Поставка под заказ. Описание: While many texts characterize themselves as having either a user approach or a preparer approach, Williams, Financial Accounting is written for faculty who want to strike a balance between these approaches. Business majors will find relevance in the Ethics, Fraud & Corporate Governance, Your Turn and Case in Point boxes throughout the chapters while accounting majors will receive a firm grounding in accounting basics that will prepare them for future accounting courses. The authors made data driven revisions focusing on where students were struggling and updated content accordingly.
Updates have also been made to the high-quality end of chapter problems and real-world examples.
Автор: Goncalves, Rute (university Of Porto, Portugal) Lopes, Patricia Teixeira (university Of Porto, Portugal) Название: Accounting for biological assets g ISBN: 0815371411 ISBN-13(EAN): 9780815371410 Издательство: Taylor&Francis Рейтинг: Цена: 58170.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание:
This book explores accounting for biological assets under IAS 41 - Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants.
Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets.
Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.
Автор: Bellandi Francesco Название: Materiality in Financial Reporting ISBN: 178743737X ISBN-13(EAN): 9781787437371 Издательство: Emerald Рейтинг: Цена: 69100.00 T Наличие на складе: Есть у поставщика Поставка под заказ. 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.
Название: Bank Regulation ISBN: 0367026546 ISBN-13(EAN): 9780367026547 Издательство: Taylor&Francis Рейтинг: 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.
The definitive reference for clarified standards application and compliance, fully updated for 2019
The Wiley Practitioner's Guide to GAAS 2019 is the comprehensive and user-friendly guide to Generally Accepted Auditing Standards. Fully updated to reflect all new standards, practices, and statements--including Statements on Standards for Accounting and Review Services (SSARS) and Statements on Standards for Attestation Engagements (SSAE)--this essential resource offers practitioners a clear and complete reference in a single volume. This book provides complete coverage of relevant areas including audit planning and documentation, audit evaluation and evidence, examination and review engagements, and more to help auditors interpret and apply current auditing standards while maintaining full compliance with GAAS.
General auditing standards are subject to frequent updates and divergent interpretations, yet practitioners need to keep pace with the latest changes if compliance is to be maintained. Employing a logical organizational structure, this guide defines and interprets each clarified standard and explains its relation to the engagement process. Practice notes, checklists, questionnaires, and relevant real-world examples demonstrate how each section is applied. This indispensable resource provides in-depth guidance on GAAS interpretation, application, and compliance to help you:
Identify and apply each auditing, SSAE and SSARS section
Understand new requirements in clarified attestation standards
Access technical alerts, interpretation summaries, and individual section descriptions and definitions
Employ techniques to maintain compliance with each standard
TheWiley Practitioner's Guide to GAAS2019 provides auditing professionals with the expert guidance and up-to-date information necessary to save you time, streamline your workload, and maximize your job performance.
Автор: AICPA Название: PCAOB Standards and Related Rules: 2018 ISBN: 1948306530 ISBN-13(EAN): 9781948306539 Издательство: Wiley Рейтинг: Цена: 153120.00 T Наличие на складе: Невозможна поставка. 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.
Автор: AICPA Название: AICPA Professional Standards, 2018 ISBN: 1948306484 ISBN-13(EAN): 9781948306485 Издательство: Wiley Рейтинг: Цена: 184800.00 T Наличие на складе: Невозможна поставка. 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: Paul M. Clikeman Название: Called to Account: Financial Frauds that Shaped the Accounting Profession ISBN: 1138327077 ISBN-13(EAN): 9781138327078 Издательство: Taylor&Francis Рейтинг: Цена: 178640.00 T Наличие на складе: Невозможна поставка. Описание: Updated to account for the global financial crisis, this new edition includes more coverage of international issues. Additional analysis is provided on cases such as Lehmann Brothers and Colonial Bank. Replete with useful pedagogical features, this remains a vital teaching resource to engage students and encourage classroom discussion.
Автор: Paul M. Clikeman Название: Called to Account: Financial Frauds that Shaped the Accounting Profession ISBN: 1138327085 ISBN-13(EAN): 9781138327085 Издательство: Taylor&Francis Рейтинг: Цена: 73490.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Updated to account for the global financial crisis, this new edition includes more coverage of international issues. Additional analysis is provided on cases such as Lehmann Brothers and Colonial Bank. Replete with useful pedagogical features, this remains a vital teaching resource to engage students and encourage classroom discussion.
Название: Advances in Accounting Behavioral Research ISBN: 1838673466 ISBN-13(EAN): 9781838673468 Издательство: Emerald Рейтинг: Цена: 105690.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Focusing on research that examines both individual and organizational behavior relative to accounting, this volume of Advances in Accounting Behavioral Research offers a perspectives on topics such as tax compliance, risk judgement, and affiliation bias.
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