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Books in Accounting

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International Financial Reporting Standards in Depth

  • 1st Edition
  • July 19, 2005
  • Robert Kirk
  • English
  • Paperback
    9 7 8 - 0 - 7 5 0 6 - 6 4 7 3 - 8
This book reflects IFRS as of the preparation of the text during 2004, and as far as possible up to the date of first publication in July 2005. Accounting Standards in Depth contains a: * Brief summary of the relevant international accounting standards * Selection of questions illustrating how international standards are used in practice and provide useful revision practice for those attempting accountancy examsThe book starts with an introduction to the standard setting process, as well as looking at the development of IASB. It examines the framework for the preparation and presentation of financial statements which underpins the practice of financial accounting.The intention of the book is that the reader will be tested on basic numerical application, on an understanding of the underlying theory, and on presentation of financial statements under the international regulatory framework. The questions have been carefully chosen to test the readers ability to write good practical reports, perform calculations, and present both extracts and full sets of financial statements.

Advances in Accounting

  • 1st Edition
  • Volume 21
  • June 2, 2005
  • Philip M J Reckers
  • English
  • eBook
    9 7 8 - 0 - 0 8 - 0 4 6 0 5 1 - 2
Now in its twenty-first edition, Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of Advances in Accounting not surprisingly includes articles reflective of recent focus on corporate governance, earnings management and the influence of the CEO, the accuracy of earnings forecasts and the value relevance or voluntary and mandated disclosures. This volume also looks at challenges facing the academic community with respect to technology and addresses pedagogical advances holding promise. AIA continues its commitment to the global arena by publishing research with an international perspective in the International Section inaugurated in Volume 20. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.

Interest Rate Risk Management

  • 1st Edition
  • May 4, 2005
  • Christine Helliar
  • English
  • eBook
    9 7 8 - 0 - 0 8 - 0 4 5 7 7 0 - 3
Financial risk management is currently subject to much debate, especially the accounting for derivative products, and a number of commentators are objecting to the introduction of International Accounting Standard IAS 39 for Derivatives that will be in force by January 2005 for all EU companies. The topic of hedge accounting and the treatment of fair values may have a significant impact on many companies reported profits, and the volatility of earnings is likely to increase. Uniquely this monograph focuses on interest rate risk management. Most studies of corporate risk management have typically dwelt on the topic of management of exchange rate risk, with interest rate risk management being neglected. The book’s findings examine the views of UK corporate treasurers who are usually involved in the risk management strategies of their organisation and who have responsibility for implementing those strategies in practice.

Corporate Social Responsibility

  • 1st Edition
  • May 4, 2005
  • John Innes + 1 more
  • English
  • eBook
    9 7 8 - 0 - 0 8 - 0 4 7 6 8 9 - 6
Corporate Social Responsiblity is based on critical insight gained by analysing four large companies’ experiences of corporate social responsibility. This study highlights the inadequacies of social and ethical reporting by business, both in terms of the ad-hoc nature of the information currently reported, and the absence of internal reporting. It will serve as evidence to companies, that producing a glossy report does not necessarily equal social responsibility.

Practical Financial Modelling

  • 1st Edition
  • December 15, 2004
  • Jonathan Swan
  • English
  • eBook
    9 7 8 - 0 - 0 8 - 0 4 5 5 7 2 - 3
This book is for all financial professionals whose work, to a greater or lesser degree, involves complex spreadsheets and financial models. This includes investment bankers, commercial banks, accountancy firms, property firms, public sector including local government and healthcare, PFI/PPP enterprises, financial managers and financially literate general managers. Junior/middle management, where the focus would be on cash flow forecasting and budgeting tasks, will also find this book of value.For the vast majority of people involved in this subject, financial modelling is an activity, a task requiring skills. Once people have the ability to structure the model, they have a better starting point from which to address the financial problems. This new book proposal intends to offer that starting point.Theory is limited to the absolute essentials that aid understanding; thus the focus with this new book is very practical - this is "how-to-do-it", showing best practice, and is illustrated with many practical worked examples.

UK Accounting Standards

  • 1st Edition
  • December 15, 2004
  • Robert Kirk
  • English
  • Paperback
    9 7 8 - 0 - 7 5 0 6 - 6 4 7 4 - 5
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 gives accounting professionals an understanding of UK accounting standards and demonstrate how they are used in practice. It is the perfect companion for those who need to keep abreast of changes to accounting standards or 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

Research in Accounting Regulation

  • 1st Edition
  • Volume 17
  • September 17, 2004
  • Gary Previts + 1 more
  • English
  • Hardback
    9 7 8 - 0 - 7 6 2 3 - 1 1 3 1 - 6
  • eBook
    9 7 8 - 0 - 0 8 - 0 5 4 5 4 5 - 5
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, the Public Company Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board (US), the Financial Accounting Standards Board (US), the International Accounting Standards Board and self-regulatory organizations such as State Societies of CPA and the American Institute of Certified Public Accountants. There are equivalent and emerging local international bodies that exist in most developed countries. 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 on: 1) Self-regulatory activities. 2) Case law and litigation. 3) Governmental and quasi-governmental regulation. 4) The economics of regulation, including modelling.This research series aims to encourage the submission of original empirical, behavioural or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

Advances in International Accounting

  • 1st Edition
  • Volume 17
  • September 11, 2004
  • J. Timothy Sale
  • English
  • eBook
    9 7 8 - 0 - 0 8 - 0 5 4 9 6 4 - 4
Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

The Real Life Guide to Accounting Research

  • 1st Edition
  • April 6, 2004
  • Christopher Humphrey + 1 more
  • English
  • eBook
    9 7 8 - 0 - 0 8 - 0 5 1 5 8 6 - 1
The Real Life Guide to Accounting Research goes behind the more official presentations and accounts of research methods to explore the lived experiences, joys and mistakes of a wide range of international researchers principally working in the fields of accounting and finance, but also in management, economics and other social sciences. The authors of the articles in this book address a wide range of issues and obstacles that they have confronted at various stages in their respective research careers. In reflecting on their personal experiences, they provide practical guidance on how to overcome the types of problems that typically confront academic researchers in their day-to-day work.

Systems and Project Management November 2003 Exam Q&As

  • 1st Edition
  • January 8, 2004
  • Graham Eaton
  • English
  • Paperback
    9 7 8 - 0 - 7 5 0 6 - 6 2 3 9 - 0
Examiners, lecturers and students know that practice is vital to exam success, so why not test your knowledge with these useful books?