Author : Peter H. Knutson
Publisher : CFA Institute
Page : 114 pages
File Size : 46,3 MB
Release : 1993
Category : Business & Economics
ISBN :
Sets forth the position of investment advisors and financial analysts who want to see certain things changed.
Author : Paul Rosenfield
Publisher : Routledge
Page : 587 pages
File Size : 32,41 MB
Release : 2006-04-18
Category : Business & Economics
ISBN : 1135990107
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
Author : Peter Walton
Publisher : Routledge
Page : 418 pages
File Size : 47,85 MB
Release : 2012-08-21
Category : Business & Economics
ISBN : 1136713093
Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Author : A. Bowdoin Van Riper
Publisher : Bloomsbury Publishing USA
Page : 214 pages
File Size : 38,46 MB
Release : 1994-07-21
Category : Business & Economics
ISBN : 0313008574
The book begins with an overview of how and why the present self-regulatory arrangement for setting standards for financial reporting in the private sector came about in 1973. A brief description of the new structure is followed by a discussion of the essential elements of meaningful self-regulation. A schism emerged between advocates of neutrality and objectivity in standard setting and those who think the primary concern should be for possible economic and social consequences. Early clashes between traditional views and newer insights are described, setting the stage for an account of serious resistance to change. Powerful interests mount determined efforts to thwart the standard setters, undercutting not only self-regulation, but also the intent of the federal securities acts of 1933 and 1934. The practical and philosophical bases for the opposing views are examined, and recommendations are presented for ensuring continuation of private-sector standard setting despite the intensity of these views.
Author : D. R. Carmichael
Publisher : John Wiley & Sons
Page : 946 pages
File Size : 47,92 MB
Release : 2012-06-05
Category : Business & Economics
ISBN : 1118171829
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.
Author : T. A. Lee
Publisher : Routledge
Page : 315 pages
File Size : 34,16 MB
Release : 2014-06-23
Category : Business & Economics
ISBN : 1317945360
First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.
Author : Christian Leuz
Publisher : Oxford University Press, USA
Page : 448 pages
File Size : 44,88 MB
Release : 2005
Category : Business & Economics
ISBN : 9780199286782
For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework. In this book, international scholars address a number of important questions about the role of accounting in society.
Author : United States. General Accounting Office
Publisher :
Page : 180 pages
File Size : 20,81 MB
Release : 1996
Category : Accounting
ISBN :
Author : Pamela P. Peterson
Publisher : John Wiley & Sons
Page : 292 pages
File Size : 39,87 MB
Release : 1999-05-15
Category : Business & Economics
ISBN : 9781883249595
Financial statements capture and report on four key business activities: planning, financing, investing, and operating activities. To intelligently understand, analyze, and interpret financial statements you must look for the right information, know where to locate it, and then act swiftly on the findings. Analysis of Financial Statements provides the essential concepts and tools needed by analysts who make decisions on the basis of information found in financial statements. This book offers a comprehensive approach to understanding financial statements, from sources of financial information and the three basic types of statements to the various measures that common stock and equity analysts can use to assess a company. Analysis of Financial Statements also includes examples of real world applications from practicing analysts plus review questions at the end of each chapter.
Author : Donald H. Chapin
Publisher : DIANE Publishing
Page : 184 pages
File Size : 28,18 MB
Release : 1996-12
Category :
ISBN : 0788135996
Contains the individual recommendations made by the major study groups affecting the accounting profession from 1972-95 & the actions taken on those recommendations. Includes a summary of the major studies, including the studies' report titles & information on the membership of the study groups; a list of experts on the subject of accounting & auditing & other knowledgeable individuals interviewed in the study; copies of written comments received from the AICPA, FASB, & the SEC on a draft of this report.
