Author : Kees Camfferman
Publisher : Oxford University Press, USA
Page : 701 pages
File Size : 22,83 MB
Release : 2007-03-08
Category : Business & Economics
ISBN : 0199296294
Publisher description
Author : Dr. R. UMA DEVI
Publisher : CSMFL Publications
Page : 244 pages
File Size : 20,36 MB
Release : 2016-11-20
Category : Business & Economics
ISBN : 8193278402
A Perfect Guide for Accountants, Academicians, Management Professionals, Research Scholars and Corporate Bodies etc. A Means of Information on Reporting Practices (Financial and Non-financial), its various aspects, dimensions and policy frameworks. The subject matter is presented in a simple and lucid style that the prospective readers can grasp it easily and quickly. Tried maximum to explain the concept through figures and diagrams in order to make the concept more attractive and simple. Covers all the dimensions of the subject to the best possible extent and the language is simple and understandable for all types of readers. Useful issues are included in order to help the readers, who need the greater details. Reliable data provided in this book is very helpful for the corporate bodies faced with the challenges of reporting for their sustainability in this global environment.
Author : Mike Davies
Publisher : Springer
Page : 1901 pages
File Size : 49,36 MB
Release : 1997-09-10
Category : Business & Economics
ISBN : 1349138193
Most companies have to produce year-end accounts. UK GAAP is an essential tool for all those involved in preparing, auditing and using company accounts. It explains all accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.
Author : Frank L. Clarke
Publisher : Sydney University Press
Page : 490 pages
File Size : 45,29 MB
Release : 2006
Category : Business & Economics
ISBN : 1920898271
The Tangled Web of Price Variation Accounting covers a wide range of topics in the area of price variation - from purchasing power, prices and inflation, to price level variations and serviceability.
Author : Great Britain. Parliament. House of Commons. Communities and Local Government Committee
Publisher : The Stationery Office
Page : 150 pages
File Size : 27,70 MB
Release : 2009
Category : Political Science
ISBN : 9780215526601
In its report of last year on the Communities and Local Government's Departmental Annual Report 2007 (HC 170, session 2007-08, ISBN 9780215037978) the Committee commented on the particular nature of the Department's work: on its unusual reliance for the achievement of the goals Government has set it on a plethora of other Departments, agencies, non-departmental bodies, local authorities and other stakeholders; on the long, devolved delivery chains by which those goals therefore have to be delivered; and on the skills of influence, brokering and negotiation which are required to achieve them. In this Report the Committee assesses the progress made since last. The most recent Cabinet Office Capability Review concludes that there has been a positive "direction of travel" for CLG in that period, but the Committee concludes that there is still some way to go before CLG can be said to be performing at the highest achievable level of effectiveness. The Department's overall performance against its Public Service Agreement targets is likewise moving in the right direction but still short of full effectiveness. Achievement of efficiency targets is applauded. Finally, the report considers examples of particular policies which highlight some of the Department's strengths and weaknesses, and follow up some issues in earlier inquiries. These issues include: eco-towns; the Decent Homes programme; Home Information Packs; Fire Service response times; Firebuy; the FiReControl programme. The report also considers the Department's response to the serious flooding of summer 2007, and to the reviews which followed; and the mismanagement of European Regional Development Fund monies.
Author : Frank Clarke
Publisher : Routledge
Page : 274 pages
File Size : 46,74 MB
Release : 2018-10-09
Category : Business & Economics
ISBN : 0429808585
Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative’ codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers’ contribution to the accounting literature. American Accounting Association’s 2021 Thomas J. Burns Biographical Research Award winner, this book provides evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.
Author : World Bank Group
Publisher : World Bank Publications
Page : 359 pages
File Size : 29,46 MB
Release : 2016-01-14
Category : Business & Economics
ISBN : 1464806713
"This Report aims to inspire and guide the researchers and practitioners who can help advance a new set of development approaches based on a fuller consideration of psychological and social influences." - p. 2
Author : Diane Bugeja
Publisher : Bloomsbury Publishing
Page : 259 pages
File Size : 10,70 MB
Release : 2019-12-12
Category : Law
ISBN : 1509925880
The spate of mis-selling episodes that have plagued the financial services industries in recent years has caused widespread detriment to investors. Notwithstanding numerous regulatory interventions, curtailing the incidence of poor investment advice remains a challenge for regulators, particularly because these measures are taken in a 'fire-fighting' fashion without adequate consideration being given to the root causes of mis-selling. Against this backdrop, this book focuses on the sale of complex investment products to corporate retail investors by drawing upon the widespread mis-selling of interest rate hedging products (IRHP) in the UK and beyond. It brings to the fore the relatively understudied field concerning the different degrees of investor protection mechanisms applicable to individual retail investors – as opposed to corporate retail investors – by taking stock of past regulatory reforms and forthcoming regulatory initiatives as well as, more importantly, the conclusions reached by the judiciary in IRHP mis-selling claims. The conclusions are particularly interesting: corporate retail investors are in a vulnerable position when compared to individual retail investors. The former are exposed to a heightened risk of mis-selling, meaning that regulatory intervention should be targeted accordingly. The recommendations made as a result of these findings are further supported by insights emerging from behavioural law and economic theories. This book is aimed at researchers, lawyers and students with an interest in the financial regulation field who are keen to explore potential regulatory reforms to the investment services regime that address the root causes of mis-selling, and restore a level playing field amongst all retail investors.
Author : Great Britain. His Majesty's Stationery Office
Publisher :
Page : 580 pages
File Size : 50,51 MB
Release : 1951
Category : Great Britain
ISBN :
Author : Stella Fearnley
Publisher : John Wiley & Sons
Page : 471 pages
File Size : 38,49 MB
Release : 2011-08-04
Category : Business & Economics
ISBN : 1119973759
The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now expected to play a significant role in agreeing the contents of the financial statements and overseeing the activities of the auditors. Finance Directors, Audit Committee Chairs and Audit Engagement Partners are required to discuss and negotiate financial reporting and auditing issues, a significant process leading to the agreement of the published numbers and disclosures, and to the issuing of the auditor's report which accompanies them, but which is entirely unobservable by third parties. Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact is a fascinating, behind-the-scenes examination of this closed process. The authors draw on the results of face to face interviews, and an extensive survey of finance directors, audit committee chairs and audit partners, and present nine company case studies highlighting the process of discussion and negotiation and the methods by which the agreed financial reporting outcome was reached. Detailed analysis of the case studies: Allows those involved in the process to benchmark their behaviours against those of others Enables a comparison between the previous and current regulatory environments to see what has changed, and sheds light on the sorts of behaviours the current regulatory framework encourages Evaluates the effectiveness of the changed regulatory regime, providing evidence relevant to current policy debates concerning the value of audit, IFRS and the relative merit of rules-based versus principles-based accounting standards in relation to professional judgement and compliance The unprecedented access and unique insights offered by this book make it invaluable for audit firm staff and partners, audit committee chairs and company directors involved in agreeing the published financial statements, as well as those who have an interest in the financial statements, but do not have access to the negotiation process.
