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The Routledge Companion To Accounting Reporting And Regulation

The Routledge Companion to Accounting  Reporting and Regulation PDF

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Author: Carien van Mourik
Publisher: Routledge
ISBN: 1136243496
Size: 29.27 MB
Format: PDF, ePub, Docs
Category : Business & Economics
Languages : en
Pages : 546
View: 4539

Book Description: 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.


The Routledge Companion To Financial Accounting Theory

The Routledge Companion to Financial Accounting Theory PDF

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Author: Stewart Jones
Publisher: Routledge
ISBN: 1135107262
Size: 17.87 MB
Format: PDF, Docs
Category : Business & Economics
Languages : en
Pages : 538
View: 4468

Book Description: Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.


The Routledge Companion To Accounting Communication

The Routledge Companion to Accounting Communication PDF

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Author: Lisa Jack
Publisher: Routledge
ISBN: 1135071586
Size: 49.94 MB
Format: PDF, ePub, Mobi
Category : Business & Economics
Languages : en
Pages : 266
View: 6024

Book Description: One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting. The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as: The miscommunication that preceded the global financial crisis The failure of sustainability reporting The development of XBRL How to cut clutter With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners.


The Routledge Companion To Accounting History

The Routledge Companion to Accounting History PDF

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Author: John Richard Edwards
Publisher: Routledge
ISBN: 1135230870
Size: 14.16 MB
Format: PDF, Kindle
Category : Business & Economics
Languages : en
Pages : 622
View: 2253

Book Description: The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.


The Routledge Companion To Accounting Education

The Routledge Companion to Accounting Education PDF

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Author: Richard M.S. Wilson
Publisher: Routledge
ISBN: 1134511582
Size: 18.53 MB
Format: PDF, Docs
Category : Business & Economics
Languages : en
Pages : 760
View: 2883

Book Description: Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.


The Routledge Companion To Auditing

The Routledge Companion to Auditing PDF

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Author: David Hay
Publisher: Routledge
ISBN: 1136210350
Size: 13.82 MB
Format: PDF, ePub, Mobi
Category : Business & Economics
Languages : en
Pages : 364
View: 4509

Book Description: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.


Nudge

Nudge PDF

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Author: Richard H. Thaler
Publisher: Ullstein eBooks
ISBN: 3430920035
Size: 61.47 MB
Format: PDF, ePub
Category : Science
Languages : de
Pages : 400
View: 6781

Book Description: Nudge – so heißt die Formel, mit der man andere dazu bewegt, die richtigen Entscheidungen zu treffen. Denn Menschen verhalten sich von Natur aus nicht rational. Nur mit einer Portion List können sie dazu gebracht werden, vernünftig zu handeln. Aber wie schafft man das, ohne sie zu bevormunden? Wie erreicht man zum Beispiel, dass sie sich um ihre Altervorsorge kümmern, umweltbewusst leben oder sich gesund ernähren? Darauf gibt Nudge die Antwort. Das Konzept hat bereits viele Entscheidungsträger überzeugt, darunter US-Präsident Barack Obama. Anschaulich und unterhaltsam präsentieren der Wirtschaftsnobelpreisträger Richard Thaler und Cass Sunstein einen neuen Ansatz der Verhaltensökonomie, der schon heute das Denken und Handeln in Politik und Wirtschaft prägt.


Der Grosse Crash 1929

Der grosse Crash 1929 PDF

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Author: John Kenneth Galbraith
Publisher:
ISBN: 9783453034006
Size: 74.70 MB
Format: PDF, Docs
Category :
Languages : de
Pages : 199
View: 6658

Book Description:


Betrachtungen Der Architektur

Betrachtungen der Architektur PDF

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Author: Tim Kammasch
Publisher: transcript Verlag
ISBN: 3839449944
Size: 25.99 MB
Format: PDF, ePub
Category : Architecture
Languages : de
Pages : 326
View: 2909

Book Description: Ob Gebäude, die uns im Alltag umgeben, der Verödung und Trivialisierung unserer Lebenswelten zudienen oder diese aufwerten, hängt auch davon ab, welche Qualitäten wir an ihnen thematisieren. Die Beiträge des Bandes erproben verschiedene Zugänge und sprachliche Formen der Betrachtung von Architektur. In Anknüpfung an die spätantike Rede- und Textgattung der Ekphrasis werden konkrete Bauwerke als Reflexionsmedium in den Blick genommen und ausgehend von ihrer Beschreibung die lebensweltliche Bewandtnis und der Kulturwert von Architektur erörtert. Elf Bauwerken sind je zwei Betrachtungen gewidmet, die ihren Beschreibungs- und Interpretationsansatz reflektieren und in ihrer Gegenüberstellung die Abhängigkeit der Beschreibung vom gewählten Ansatz verdeutlichen. Die Bauwerke wurden so ausgewählt, dass bei ihrer Betrachtung unterschiedliche Aspekte lebensweltlicher Bewandtnis zur Sprache kommen. Im Anhang werden sie durch Bilder, Pläne und Schnitte dokumentiert.


Flexible Plankostenrechnung

Flexible Plankostenrechnung PDF

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Author: Wolfgang Kilger
Publisher: Springer-Verlag
ISBN: 3322961850
Size: 42.50 MB
Format: PDF, ePub, Mobi
Category : Business & Economics
Languages : de
Pages : 770
View: 2935

Book Description: geschlossene Darstellung, welche die Plankostenrechnung in den Rahmen der kosten rechnerischen Entwicklung stellt und ihren Aufbau als ein in sich geschlossenes Sy stem wiedergibt. Auf Grund dieser Tatsache wird die Stellung, welche die Plan kostenrechnung im gesamten kostenrechnerischen Entwicklungsprozeß einnimmt, immer wieder falsch beurteilt und ein gesamter überblick über die Funktionsweise der Plankostenrechnung erschwert. Hierzu kommt noch als weitere Schwierigkeit, daß sich die Plankostenrechnung relativ schnell von ihrer starren zur flexiblen Form weiterentwickelt hat, und daß als neue Entwicklungsstufe in jüngster Zeit die Grenzplankostenrechnung hinzugetreten ist. Aus diesem Grunde erschien es dem Verfasser gerechtfertigt, den Versuch zu unternehmen, sowohl die Entwicklung der flexiblen Plankostenrechnung als auch ihren Aufbau in Form eines in sich geschlos senen Systems ausführlich darzustellen. Da zur Zeit die auf Vollkosten basierende und die flexible Grenzplankostenrechnung noch entwicklungsmäßig nebeneinander stehen, werden beide Verfahren parallel zu einander beschrieben, so daß ihre Nachteile und Vorzüge miteinander verglichen werden können. Hierbei kommt es dem Verfasser in erster Linie darauf an, die theoretischen Grundsätze zu beschreiben und durch zahlreiche praktische Zahlen beispiele zu ergänzen, welche für den Aufbau der flexiblen Plankostenrechnung von Bedeutung sind. Die Grundzusammenhänge der flexiblen Plankostenrechnung dürf ten komplizierter und daher schwerer erfaßbar sein, als das bei den früheren For men der Kostenrechnung der Fall ist.


Geschichten Von Der Liebe

Geschichten von der Liebe PDF

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Author: Julia Kristeva
Publisher:
ISBN: 9783518114827
Size: 48.17 MB
Format: PDF, Docs
Category : Love
Languages : de
Pages : 406
View: 7320

Book Description:


Die Aktiengesellschaft In Grossbritannien Im Wandel Der Wirtschaftspolitik

Die Aktiengesellschaft in Grossbritannien im Wandel der Wirtschaftspolitik PDF

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Author: Rebecca Strätling
Publisher: Lucius & Lucius DE
ISBN: 9783828201286
Size: 19.53 MB
Format: PDF, Kindle
Category : Stock companies
Languages : de
Pages : 258
View: 7553

Book Description: DIE REIHE: SCHRIFTENREIHE ZU ORDNUNGSFRAGEN DER WIRTSCHAFT herausgegeben von Thomas Apolte, Martin Leschke, Albrecht F. Michler, Christian Müller, Rahel M. Schomaker und Dirk Wentzel Die Reihe diskutiert aktuelle ordnungspolitische und institutionenökonomische Fragestellungen. Durch die methodische Vielfalt richtet sie sich an Fachleute, an die Öffentlichkeit und an die Politikberatung.