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Research In Accounting Regulation

Author: Gary Previts
Publisher: Elsevier
ISBN: 9780080546247
Size: 48.51 MB
Format: PDF, ePub, Docs
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The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US], and self-regulatory organizations such as State Societies of CPAs and the American Institute of Certified Public Accountants. There are equivalent and emerging national bodies that exist in most developed and developing countries, and further there are emerging global coordinating entities as well, which attempt to coordinate the activities among nations. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based upon: self-regulatory activities, case law and litigation, government and quasi-governmental regulation, and the economics of regulation, including modeling. The serial aims to encourage the submission of original empirical, behavioral or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets.

Accounting Theory

Author: Michael Gaffikin
ISBN: 9781741030709
Size: 20.96 MB
Format: PDF, Kindle
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"This new Australian text addresses a broad range of accounting theory and research while linking this to current accounting practice and the impact this has on businesses. The text goes beyond an analysis of theory, thought and ideas to include a more holistic view of other influences to the accounting profession including historical and cultural impacts and the regulation of the discipline. These influences are then related back to real, everyday problems faced by accountants."--Publisher's website.

Bank Regulation

Author: Anna-Karin Stockenstrand
Publisher: Taylor & Francis
ISBN: 1317190688
Size: 48.12 MB
Format: PDF, ePub, Docs
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Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent years is high and that they cover many different functional areas. The objectives of these regulations are also ambitious; to improve governance and control, contributing to a high level of financial stability for banks. These objectives are obviously of great concern for an industry that directly and indirectly affects the financial situation not only of individuals and organizations but also nation states. Considering the importance of banks in society, it is of little surprise that the attention of both scholars and practitioners has been directed towards how banks comply with new regulations and if the intended objectives of the regulations are met. This book will be of great value to all those interested in financial stability matters (practitioners, policy-makers, students, academics), as well as to accounting and finance scholars.

Uk Accounting Standards

Author: Robert J. Kirk
Publisher: Elsevier
ISBN: 0750664746
Size: 47.51 MB
Format: PDF
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The pace of development in financial reporting has accelerated sharply during the last few years and shows no sign of abating as the UK prepares to comply with International Accounting Standards. This text seeks to give accounting professionals an understanding of UK accounting standards and demonstrate how standards are used in practice. This text is the perfect companion for those who need to keep abreast of changes to accounting standards or those who need to see how the standards are applied in practice. Accounting Standards includes: * Summaries outlining the principles behind UK accounting standards * Examples and extracts from well-known recent company accounts * Companion website is updated as new standards are introduced * Keep up to date with changes to UK accounting standards * Includes practical examples to illustrate how accounting standards work in practice * Companion website updated to keep readers up to date on the latest changes

Globalization And Contextual Factors In Accounting

Author: Eva Heidhues
Publisher: Emerald Group Publishing
ISBN: 1780522444
Size: 13.34 MB
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"This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of polical, social, and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority, global comaparabuility and universal applicability of International Financial Reporting Standards. Specifically this monograph critically evaluates convergence by taking into account German accounting development and examines issues concerning the application of professional judgment, whish has increasingly been recognized with an emphasis on multiple perspectives, this study shows that accounting research will be enhanced by a critical examination of contextual environments of countries rather than a focus on measurement, quantification, simplification and categorization."--P[4] of cover.

Research Standard Setting And Global Financial Reporting

Author: Mary E. Barth
Publisher: Now Publishers Inc
ISBN: 1601980086
Size: 45.87 MB
Format: PDF
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Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting: .describes the relation between research and standard-setting issues .explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies. .offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts .offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB. .explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide. .summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research."

The Routledge Companion To Accounting Reporting And Regulation

Author: Carien van Mourik
Publisher: Routledge
ISBN: 113624350X
Size: 80.17 MB
Format: PDF, ePub
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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 Nature Of Accounting Regulation

Author: Ian Dennis
Publisher: Routledge
ISBN: 1134451458
Size: 37.58 MB
Format: PDF, Kindle
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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.'

International Financial Reporting Standards

Author: Hennie van Greuning
Publisher: World Bank Publications
ISBN: 0821367692
Size: 15.14 MB
Format: PDF
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Annotation. International Financial Reporting Standards (IFRS) in a business situation can have a significant effect on the financial results and position of a division or an entire business enterprise. 'International Financial Reporting Standards: A Practical Guide' gives private or public sector executives, managers, and financial analysts without a strong background in accounting the tools they need to participate in discussions and decisions on the appropriateness or application of IFRS.Each chapter summarizes an International Financial Reporting Standard, following a consistent structure: â&€¢ Problems addressed by the IFRS â&€¢ Scope of the Standard â&€¢ Key concepts and definitions â&€¢ Accounting treatment â&€¢ Presentation and disclosure â&€¢ Financial analysis and interpretation.

International Accounting Standards

Author: Paul Rodgers
Publisher: Elsevier
ISBN: 008054861X
Size: 35.28 MB
Format: PDF, ePub, Mobi
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This handbook is aquick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules. It is essential reading for all members of the management team. Members of any finance and accounting team will find it a practical summary of all the big concerns allowing relevant questions to be raised with auditors and other professionals interested in the governance of the business. Tables, diagrams and flow charts are used extensively throughout in order to make the information presented user friendly and quickly assimilated. The consequences for the non-accounting functions of a business are clearly highlighted, to give further insights into how International Accounting standards impinge on abusiness. * Provides an accelerated route to understanding the key principles of the new International Accounting rules and the key skills to ease the transition to IAS * Shows the impact both on preparation and presentation of financial information and the consequences for analysis and interpretation. * Identifies the major differences between the two standards and reflects changes expected in the future.