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Accounting A-Z - Accounting Standards & Regulation   Tags: accounting, business  

Last Updated: Jul 12, 2016 URL: http://guides.library.tamu.edu/acctazstandards Print Guide RSS UpdatesEmail Alerts
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Databases

Internet Resources

  • Financial Accounting Standards Board (FASB)
    Mission is to establish and improve standards of financial accounting and reporting for the guidance and education of the public including issuers, auditors, and users of financial information.
  • The IFRS Foundation (IASB)
    The International Accounting Standards Board (IASB) is the independent standard-setting body of the IFRS Foundation, a not-for-profit organisation with the goal "to develop a single set of high quality, understandable, enforceable and globally accepted International Financial Reporting Standards (IFRS)".
  • Governmental Accounting Standards Board (GASB)
    An "independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments."
  • "Knowledge Guide to IAS"
    Intended for a UK audience, but this resource covers the history and development of international accounting standards, links to sources for standards and interpretations and an examination of international accounting standards adoption worldwide... Great portal site.
 

Books

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The Routledge Companion to Accounting, Reporting and Regulation - Carien van Mourik; Peter Walton (Editor)
Call Number: HF5636 .R68 2014
ISBN: 0415625734
Publication Date: 2013-09-04
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

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The Ultimate Accountants' Reference - Steven M. Bragg
Call Number: HF5616.U5 B713 2010
ISBN: 047057254X
Publication Date: 2010-03-08
A wide-ranging source of information for the practicing accountant, The Ultimate Accountants' Reference, Third Edition covers accounting regulations for all aspects of financial statements, accounting management reports, and management of the accounting department, including best practices, control systems, and the fast close. It also addresses financing options, pension plans, and taxation options. The perfect daily answer book, accountants and accounting managers will turn to The Ultimate Accountants' Reference, Third Edition time and again for answers to the largest possible number of accounting issues that are likely to arise.

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The Nature of Accounting Regulation - Ian Dennis
Call Number: HF5636 .D46 2013
ISBN: 0415891957
Publication Date: 2013-06-17
Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be 'rules-based' or 'principles-based,' there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between 'principles-based' and 'rules-based' standards and on the nature of 'good' accounting standards.'

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Accounting and Regulation - Roberto Di Pietra (Editor); Stuart McLeay (Editor); Joshua Ronen (Editor)
ISBN: 1461480965
Publication Date: 2013-11-14
Since 1998, the world's leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field.  They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions.  Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation.  Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking. 

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Accounting Control and Controlling Accounting - Jane Broadbent (Editor); Richard Laughlin (Editor)
ISBN: 1781907625
Publication Date: 2013-05-24
This book advocates and illustrates the use of Interdisciplinary and Critical Perspectives on Accounting as a means to analyse Accounting Control at a societal level and to show how accounting is 'regulated' within organisations. Interdisciplinary and Critical Perspectives on Accounting derives from a view that accounting is not part of and should not be exclusively viewed from a neo-classical economics perspective, but, rather, should be informed and analysed from alternative social science perspectives. The book provides an illustration of the power of this thinking to analyse two key broad areas of accounting involvement in societies and organisations, which can be referred to as 'accounting regulation' and the 'regulation of accounting'.

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Regulating Capitalism? - Jochen Zimmermann; Jörg R. Werner
Call Number: HF5636 .Z55 2013
ISBN: 0230279848
Publication Date: 2013-09-26
This book charts the regulatory changes at the heart of capitalist economies; the financial reporting on financial markets. It is a unique contribution interconnecting issues both of contemporary political science and accounting research. The book contains in-depth descriptions of regulatory settings (and changes) in six countries: Canada, France, Germany, Japan, the United Kingdom and the United States and aims to takes a close look at drivers of change such as crises and globalization. The book also links these drivers of change with moderating institutional structures such as the legal and financial systems, but also the welfare states in place. Taken together, it shows how a trend to more transnationalization in accounting emerges but also its likely limits.

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Wiley Gaap for Governments - Warren Ruppel
ISBN: 1118888898
Publication Date: 2014-04-03
The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2014 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, this comprehensive resource presents the important developments in governmental GAAP during the past year. Full coverage of authoritative accounting standards Extremely useful and user-friendly examples, illustrations, and helpful practice hints A comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities Provides a look ahead to the status of current and future Governmental Accounting Standards Board standards and projects Offers information on the very latest in standard-setting activities Also by Warren Ruppel: Governmental Accounting Made Easy Wiley GAAP for Governments 2014 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.

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An Executive's Guide for Moving from U.S. GAAP to IFRS - Peter J. Walton
Call Number: HF5681.B2 W34 2009
ISBN: 1606490230
Publication Date: 2009-01-01
International Financial Reporting Standards (IFRS) are becoming the benchmark accounting standards for companies listed on international stock exchanges. The SEC treats them as equivalent of US Generally Accepted Accounting Principles (GAAP) and is even contemplating allowing their use instead of US GAAP. They are mandatory in Europe, Australia and South Africa. Canada, China, Brazil, Japan and India are planning to use them from 2011. Anybody interested in companies listed on the US stock exchanges needs to know something about them because hundreds of foreign companies are already using them to report in the US. Anybody interested in international business has to know these benchmark financial reporting rules. This book will explain the complex inter-relationships between the International Accounting Standards Board (the creator of IFRS), the Financial Accounting Standards Board (FASB) and the Canadian Accounting Standards Board (AcSB), their work programme and their plans for the future.

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Wiley Not-For-Profit GAAP 2013 - Richard F. Larkin; Marie DiTommaso
ISBN: 1118420640
Publication Date: 2012-12-18
The most practical, authoritative guide to not-for-profit GAAP Wiley Not-for-Profit GAAP 2013 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations. Written with the needs of the financial statement preparer, user, and attestor in mind, this guide provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations. At the same time, Wiley Not-for-Profit GAAP 2013 features many examples and illustrations that will assist professionals in applying authoritative literature to real-life situations. Easy-to-use information that enables users to find needed information quickly Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to all types of organizations Specific coverage of accounting issues for different types of not-for-profit organizations A disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered Flowcharts, diagrams, and charts, wherever possible, to help facilitate the user's understanding of the material presented Destined to become the reference you keep at your side, Wiley Not-for-Profit GAAP 2013 strives to be a thorough, reliable reference that nonprofit accounting professionals will use constantly.

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Wiley GAAP Codification Enhanced - Barry J. Epstein; Ralph Nach; Steven M. Bragg
Call Number: HF5616.U5 E67 2009
ISBN: 0470464712
Publication Date: 2009-05-04
Your single, authoritative source to GAAP under the new Accounting Standards Codification (ASC) system By mid-2009, the Financial Accounting Standards Board (FASB) is expected to release its Accounting Standards Codification (ASC), a new, clearer indexing system that is much easier to access and research. Though the Codification does not change U.S. generally accepted accounting principles (GAAP), it does reorganize the thousands of U.S. GAAP pronouncements from difficult-to-use chronological listings and multiple series of pronouncements into a single, easily accessible source conveniently organized by topic/subject. Arriving at just the right time, Wiley GAAP Codification Enhanced contains complete coverage of all levels of GAAP, as well as integrated cross-references to the new ASC. In addition, Wiley GAAP Codification Enhanced renders GAAP more understandable and accessible for research and is designed to reduce the amount of time and effort you spend to solve accounting research issues. Your authoritative guide to GAAP under the new codification system, this invaluable resource makes learning the new ACS system a breeze, with at-your-fingertips information that does the work for you. Practical and reliable, Wiley GAAP Codification Enhanced is your essential tool to navigate through these new, uncharted waters.

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Managing the Transition to IFRS-Based Financial Reporting - Lisa Weaver
ISBN: 1118644182
Publication Date: 2014-05-15
A complete guide to understanding and managing the transition to IFRS Following the lead of the EU, companies in the UK and other countries around the world will be required to move to IFRS-based financial reporting over the next few years. While there are numerous resources available dealing with IFRS requirements and accounting principles, this is the first book to provide a comprehensive guide to planning and implementing a transition that also covers the wider commercial implications, and puts the transition into a project management context. Written by a leading educator and trainer in financial reporting, Managing the Transition to IFRS-based Financial Reporting largely avoids highly technical financial reporting concepts and instead focuses on the practical points that need to be considered when preparing to adopt IFRS. Part One of the book provides an overview of the framework of a transition to IFRS, as well as a discussion on the international harmonisation of financial reporting. Part Two provides practical guidance on planning and implementing an IFRS transition, including accounting considerations and wider transitional issues. Part Three looks ahead to the impact of transitions to IFRS by companies in the US, Japan and the BRIC nations, and includes coverage of the transition to the new UK GAAP. A truly comprehensive guide, this book covers the practical implications of the transition at all levels of a company, a topic that is very important but often overlooked by those both teaching and learning about the subject.

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Financial Reporting Standards - David T. Doran
ISBN: 1606493884
Publication Date: 2012-07-03
Accounting is the score keeping system in the "game" of business, and you won't do well in any "game" if you don't understand how the score iskept. If you're a practicing manager, MBA student, or a non-accounting business major, this book will do more than help you stay in the game.Inside, United States financial reporting standards are compared and contrasted with international financial reporting standards, and theauthors detail how management's choice of accounting methods and their required estimates in reporting transactions and events impactfinancial statements, both immediately and in the future. Unlike typical accounting books, journal entries are not used to illustrate topicalcoverage.This unique book exclusively provides you with a decision-making perspective by using the accounting equation format to directlyillustrate financial statement effects of transactions and events. Most of the topics addressed in this book are typically studied by accountingmajors in the two course "intermediate" accounting sequence, but the text also includes discussion of consolidations--a topic generallycovered in the "advanced" accounting course. Intermediate accounting textbooks alone typically exceed well over 1,500 pages. By exclusivelyapplying a user's perspective, and limiting topical content to areas relevant for decision making, this book allows non-accountants toacquire the requisite underlying knowledge in a concise, easy to understand text.

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International Accounting Harmonization - Jeno Beke
Call Number: HF5626 .B45 2013
ISBN: 1137375302
Publication Date: 2013-12-18
Today's competitive economic environment requires companies to create integrated, forward-thinking business strategies. Accounting plays a large part in the creation of these strategies by establishing step-by-step guidelines for achieving strategic objectives. In short, international accounting standards and local accounting standards play a major role in the success rate of a company's overall accounting scheme.International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.

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Understanding IFRS Fundamentals - Abbas Ali Mirza; A. Nandakumar; Yass A. Alkafaji; T. P. Ghosh; Kalpesh J. Mehta; Nandakumar Ankarath
Call Number: HF5681.V3 U53 2010
ISBN: 0470399147
Publication Date: 2010-05-24
A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it. It's clear that IFRS is here to stay-get the expert advice you need to properly implement IFRS with Understanding IFRS Fundamentals: International Financial Reporting Standards. Filled with easy-to-follow examples and case studies, Understanding IFRS Fundamentals: International Financial Reporting Standards is your handy resource to all things IFRS, presenting: Authoritative advice and simple explanations of IFRS standards Topical arrangement of issues of common interest to financial statement preparers and users Extracts from published financial statements illustrating practical implications for applying IFRS Guidance for finance professionals in more than 100 countries that have either adopted or adapted to IFRS Simple explanations of complex standards A practical reference with the answers to your issues of interest, Understanding IFRS Fundamentals: International Financial Reporting Standards serves as an essential resource for when you need information in a hurry. Stay on track and focused with the straightforward guidance in Understanding IFRS Fundamentals: International Financial Reporting Standards.

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