The Routledge Companion to Accounting, Reporting and Regulation
Call Number: HF5636 .R68 2014
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.
Publication Date: 2013-12-12
This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual "integrated report" which describes value creation over time. An integrated report is a concise communication about how an organization's strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.
Financial Accounting for Undergraduates
Call Number: HF5636 .F47 2014
Publication Date: 2013-01-23
Financial Statements Analysis
Call Number: HF5681.B2 G63 2014
Publication Date: 2013-12-04
Financial analysis is integral to business sustainability in determining an organisation's financial viability and revealing its strengths and weaknesses, a key requirement in today's competitive business environment. In a first of its kind, Financial Statements Analysis: Cases from Corporate India: evaluates the financial performance and efficiency of various corporate enterprises in India; presents actual case studies from eight core sectors (in manufacturing and services) -- construction, cement, steel, automobile, power, telecom, banking, and Business Process Outsourcing (BPO); examines the financial statements on parameters such as financial ratios (profitability, solvency, and liquidity), while appraising their operating efficiency, market potential and valuation; and investigates their implications for larger decision-making and policy recommendations. It will be an important resource for scholars, teachers and students of business and management, commerce, finance, and accounting. It will also appeal to corporate trainers, senior executives and consultants in related fields.
Financial Reporting Standards
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.
Convergence Guidebook for Corporate Financial Reporting
Call Number: HF5626 .P64 2009
Publication Date: 2009-03-03
As a result of the global convergence of financial reporting standards, U.S. GAAP is changing profoundly. U.S. GAAP is also being abandoned by many public and private companies, and will eventually be replaced by a higher-quality set of global standards. The Convergence Guidebook for Corporate Financial Reporting provides the timely, practical guidance that CFOs, controllers, and other financial managers need in order to prepare for the impact of Convergence on their companies, departments, and careers. Guidebook readers will also learn why they must begin preparing for "the next big challenge in corporate financial reporting" now.
Transparency in financial reporting : a comparison between IFRS and US GAAP
Call Number: HF5681.B2 M349 2009
Publication Date: 2009
By January 2012 all major economies, apart from the US, will provide financial reports using International Financial Reporting Standards (IFRS). This book sets out the key differences between IFRS and US GAAP from a practitioner's perspective, although financial analysts will also benefit from the material presented. The financial crisis has been attributed to, among other things, a perceived lack of transparency in the financial markets. In general, transparency implies an ability to see the reported results of an entity's financial activities clearly and to use these results in making investment decisions. At question is the belief that transparency in financial reporting will lead to transparency in financial markets. Unfortunately, this link may be more subjective than most of us wish. Ruth Ann McEwen presents an analysis of reporting issues affecting transparency under IFRS, compared with US GAAP, and suggests areas of concern for preparers and users of financial reports. Providing an invaluable guide for all accountancy professionals, the book also contains a technical analysis of major accounting issues raised by convergence, and indicates areas of interest during initial adoption of IFRS by US entities. This authoritative book provides all the essential information required for advanced practitioners and analysts at this critical juncture.
Financial Reporting, Financial Statement Analysis and Valuation
Call Number: HF5635 .S857 2011
Publication Date: 2010-08-10
Wahlen/Baginski/Bradshaw is a balanced, flexible, and complete Financial Statement Analysis book that is written with the premise that students learn financial statement analysis most effectively by performing the analysis on actual companies. Students learn to integrate the concepts from economics, business strategy, accounting, and other business disciplines through the integration of a unique six-step process.
Bridging the GAAP
Publication Date: 2012-03-20
Bridging the GAAP: Recent Advances in Finance and Accounting lies at the intersection of the two disciplines. The readings in this volume bridge the gap between finance and accounting by looking at diverse topics in accounting and finance and by providing interesting points of view regarding their interface. Most of the chapters concentrate on the topic of fair value accounting and on the extent to which accounting numbers mirror the financial situation of the firm. This book combines new developments in the areas of theoretical and empirical finance and accounting, and emphasizes the convergence of these two disciplines to better serve researchers, investors and the general public. The papers contained in this volume will help scholars, practitioners and investors better understand the similarities and differences between these two important fields of study.
Understanding IFRS Fundamentals
Call Number: HF5681.V3 U53 2010
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.
Financial Accounting and Reporting
Call Number: HF5686.C7 S76 2010
Publication Date: 2006-09-21
Financial Accounting and Reporting, the re-titled second edition of Corporate Financial Reporting, has become respected and widely used over the four years since it first appeared. This updated and redesigned edition is an introduction to financial accounting for business students who need a Ã"userÃ" rather than Ã"preparerÃ" perspective in accounting. Even more so now than when the book was first published, students of financial accounting in international universities or business schools should be taught to appreciate, understand and analyze a variety of accounting and reporting issues from a global theoretical and generic point of view, rather than just be provided only the Ã"answerÃ" prescribed in their country of study. This book provides that modern global perspective. Financial Accounting and Reporting has four key strengths. It takes a Ã"userÃ" perspective throughout, whether discussing reporting principles or in the practice of financial analysis; it both offers a non-prescriptive a-national approach and allows an understanding of comparative differences in practices; it is highly international and reflects the trend towards harmonized international reporting.
Financial Statement Analysis
Call Number: HF5681.B2 W4963 2009
Publication Date: 2008-05-19
Financial Statement Analysis, 10e, emphasizes effective business analysis and decision making by analysts, investors, managers, and other stakeholders of the company. It continues to set the standard in showing students the keys to effective financial statement analysis. The textbook is set up in a three part framework which makes this textbook one of the best selling books in the market. It begins with an overview (chapters 1-2), followed by accounting analysis (chapters 3-6) and then financial analysis (chapters 7-12). The book presents a balanced view of analysis, including both equity and credit analysis, and both cash-based and earnings-based valuation models. The tenth edition is aimed at accounting and finance classes, and the professional audience – as it shows the relevance of financial statement analysis to all business decision makers. The authors: 1. Use numerous and timely “real world” examples and cases 2. Draw heavily on actual excerpts from financial reports and footnotes 3. Focus on analysis and interpretation of financial reports and their footnotes 4. Illustrate debt and equity valuation that uses results of financial statement analysis 5. Apply a concise and succinct writing style to make the material accessible