by
Chand, Parmod.
Call Number
657 23
Publication Date
2011
Summary
This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting. Its review of the accounting judgment and decision making research published in the five top-tier accounting journals over the last forty years shows that there is a limited number of studies that have examined the importance of consistency in interpreting and applying a single set of accounting standards. Furthermore, the monographs and reviews on audit judgment and decision making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, limited comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This research monograph provides empirical evidence on the factors that act as constraints on achieving the objectives of convergence of financial reporting.
Format:
Electronic Resources
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5.3796
by
Walton, Peter.
Call Number
657.0218 22
Publication Date
2009
Summary
The book reviews different issues relating to the possibility that the Securities and Exchange Commission (SEC) may eventually mandate the use of International Financial Reporting Standards (IFRS) for use by listed companies and delegate to the International Accounting Standards Board (IASB) the task of providing accounting standards for the United States. The first chapter reviews the international movement to converge on a single global basis of accounting for listed companies. It also discusses the experience of European companies, where 25 countries adopted IFRS in 2005. The second chapter analyzes the position in the United States. It looks at the advantages and disadvantages for corporations and explains the convergence program being followed by the Financial Accounting Standards Board (FASB) and the IASB. It also looks at the SEC's activities in this area and then sets out the challenges to be addressed by U.S. corporations if IFRS are adopted. Canada has made the decision to switch in 2011, and the Canadian experience is discussed as offering a blueprint for the United States. This is followed by an extensive analysis of the technical differences between IFRS and U.S. Generally Accepted Accounting Principles (GAAP). The last two chapters explain the organizational structure of the IASB and its standard-setting process, and then the evolution of the international standard-setter from its beginning in 1973.
Format:
Electronic Resources
Relevance:
4.4948
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by
Broadbent, Jane, author.
Call Number
657.0218 23
Publication Date
2013
Format:
Electronic Resources
Relevance:
3.2009
by
Venezia, Itzhak.
Call Number
332 23
Publication Date
2012
Summary
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.
Format:
Electronic Resources
Relevance:
3.1096
by
Doran, David T.
Call Number
657.0218 23
Publication Date
2012
Summary
Accounting is the score keeping system in the "game" of business--you can't do well in any "game" if you don't understand how the score is kept. This book is intended to benefit practicing managers, MBA students, and nonaccounting business majors. United States financial reporting standards are compared and contrasted with international financial reporting standards where appropriate. The book emphasizes how management's choice of accounting methods and their required estimates in reporting transactions and events impact financial statements, both immediately and in the future. Unlike typical accounting books, journal entries are not used to illustrate topical coverage. This unique book exclusively provides a user's decision-making perspective by using the accounting equation format to directly illustrate financial statement effects of transactions and events. Most of the topics addressed in this book are typically studied by accounting majors in the two course "intermediate" accounting sequence, but the text also includes discussion of consolidations--a topic generally covered in the "advanced" accounting course. Intermediate accounting textbooks alone typically exceed well over 1,500 pages. By exclusively applying a user's perspective, and limiting topical content to areas relevant for decision making, this book allows nonaccountants to acquire the requisite underlying knowledge in a concise, easy to understand text.
Format:
Electronic Resources
Relevance:
3.0944
by
Chorafas, Dimitris N.
Call Number
657.0218 21
Publication Date
2006
Format:
Electronic Resources
Relevance:
3.0484
by
Deegan, Craig Michael, 1960-
Call Number
657 DEE
Publication Date
2004
Format:
Books
Relevance:
2.6407
by
Deegan, Craig Michael, 1960-, author.
Call Number
657 DEE
Publication Date
2020 2019
Summary
The most highly regarded resource in financial accounting has been revised and updated to prepare today's students for future career success. The ninth edition of Craig Deegan's Financial Accounting features: - the most recent changes to the IASB Conceptual Framework for Financial Reporting and the Australian Accounting Standards - a fully revised contents, a refreshed design and pedagogy - in-depth analysis, comprehensive coverage and detailed Worked Examples - new Real-world Case Scenarios, examples, boxes and videos linking theory to real-world applications - new Opening Questions at the start of each chapter with suggested solutions, and revised end-of-chapter Review Questions and Challenging Questions McGraw-Hill Connect is a digital teaching and learning environment that gives you the means to better connect with your coursework, with your instructors, and with the important concepts that you will need to know for success now and in the future. With Connect you can practise important skills at your own pace and on your schedule. This version of Connect comes with LearnSmart, an adaptive study tool proven to strengthen memory recall, increase class retention, and boost grades. By identifying your strengths and weaknesses, you can ensure that every minute you spend studying has the highest possible impact. With users experiencing an average of a letter grade improvement, adaptive learning is a proven way to increase your success and confidence.
Format:
Books
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1.8175
by
Tiffin, Ralph.
Call Number
657 22
Publication Date
2007
Format:
Electronic Resources
Relevance:
0.1961
by
Hoggett, J. R. (John Robert), 1948-
Call Number
657.0994 ACC
Publication Date
2009
Summary
"This new edition illustrates the applications of accounting and explains the role of accounting in business decision making. Accordingly, information on the accounting process and the regulatory environment has been thoroughly updated in line with recent changes to AIFRSs and the Framework as per International Accounting Standards Board developments."--Provided by publisher.
Format:
Books
Relevance:
0.1715
by
Mott, Graham.
Call Number
657.95 MOT
Publication Date
2008
Summary
"Accounting for Non-Accountants provides the perfect introduction to the basics of accounting and business finance. It gives you an easy-to-follow guide to accounting and financial techniques and terms. Fully revised to include information on the latest accounting standards and changes in taxation law, it introduces concepts in a way intended to aid non-financial students, as well as managers from organizations of all sizes. It is divided into three main sections: annual accounts, management accounting and financial management, and contains examples and questions to test your understanding."--Publisher's website.
Format:
Books
Relevance:
0.1667
by
Thumann, Albert.
Call Number
621.042 21
Publication Date
2001
Format:
Electronic Resources
Relevance:
0.1667
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