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Books > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements

The Regulatory Reporting Handbook - 2000-2001 (Paperback, 2nd New edition): Pricewaterhousecoopers The Regulatory Reporting Handbook - 2000-2001 (Paperback, 2nd New edition)
Pricewaterhousecoopers
R1,180 Discovery Miles 11 800 Out of stock

A guide to all the regulatory reports financial institutions are required to file. Topics covered include forms and reports for securities activities, anti-boycott rules, the Bank Secrecy Act and the Suspicious Activities Report.

Financial Reporting In The Pacific Asia Region (Hardcover): Ronald Ma Financial Reporting In The Pacific Asia Region (Hardcover)
Ronald Ma
R2,439 Discovery Miles 24 390 Out of stock

There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. Part III deals with the problems of and prospects for accounting harmonisation in the region.

The Complete Guide to International Financial Reporting Standards (Paperback): Ralph Tiffin The Complete Guide to International Financial Reporting Standards (Paperback)
Ralph Tiffin
R922 R818 Discovery Miles 8 180 Save R104 (11%) Out of stock

3 key facts -;EU law states that all listed companies must use the new standards from 2005 for consolidated accounts;By 2005 a total of 91 countries will be using the new standards;All British companies including unlisted companies - will be able to use the new standards from 2005 for both consolidated and individual accounts

Financial Reporting and Analysis (Hardcover, 6th edition): Lawrence Revsine, Daniel Collins, Bruce Johnson, Fred Mittelstaedt,... Financial Reporting and Analysis (Hardcover, 6th edition)
Lawrence Revsine, Daniel Collins, Bruce Johnson, Fred Mittelstaedt, Leonard Soffer
R7,804 Discovery Miles 78 040 Out of stock

Financial Reporting & Analysis (FR&A) by Revsine/Collins/Johnson/Mittelstaedt emphasizes both the process of financial reporting and the analysis of financial statements. This book employs a true "user" perspective by discussing the contracting and decision implications of accounting and this helps readers understand why accounting choices matter and to whom. Revsine, Collins, Johnson, and Mittelstaedt train their readers to be good financial detectives, able to read, use, and interpret the statements and-most importantly understand how and why managers can utilize the flexibility in GAAP to manipulate the numbers for their own purposes. Significantly, the new edition emphasizes the differences and similarities between GAAP and IFRS, which is a critical component of this course.

Mastering Fair Valuation - Approaches and Application under IFRS (Paperback): Arif Ahmed, Veena Hingarh Mastering Fair Valuation - Approaches and Application under IFRS (Paperback)
Arif Ahmed, Veena Hingarh
R1,465 Discovery Miles 14 650 Out of stock

A comprehensive guide to real-world IFRS 13 application Mastering Fair Valuation: Approaches and Applications under IFRS is a comprehensive guide to IFRS 13, with expert guidance toward real-world application. Offering a detailed theoretical and practical grounding, this guide is a must-have reference for valuation professionals. Coverage includes a complete background of the standard, a discussion of challenges in its application, the impact of unique industry features, and implementation tips from the practitioner's perspective. Illustrations and examples clarify complex topics, step-by-step instructions help you get quickly up to speed, and useful checklists enable you to start incorporating IFRS 13 in practice. IFRS 13: Fair Value Measurement is one of the most debated accounting standards, as it represents a major departure from historical, cost-based accounting. The "fair value hierarchy" was designed to increase consistency and comparability by categorising inputs from high- to low-priority, encompassing all points from quoted active market prices at the top to unobservable inputs at the bottom. This book explains how the standard is applied, and shows you how to work with and around common challenges. * Learn what has changed in IFRS 13 * Measure fair value for different assets and liabilities * Overcome major industry-specific valuation issues * Examine the computational framework of fair valuation Originally issued in May 2011, IFRS 13 became compulsory as of 2013. Mastering Fair Valuation tackles the practical aspects of valuation under the new standard, giving practitioners the guidance and understanding they need to apply it effectively.

Strategy Mapping for Learning Organizations - Building Agility into Your Balanced Scorecard (Hardcover, New Ed): Phil Jones Strategy Mapping for Learning Organizations - Building Agility into Your Balanced Scorecard (Hardcover, New Ed)
Phil Jones 1
R2,732 Discovery Miles 27 320 Out of stock

How can we ensure our strategy will succeed, especially in changing and uncertain times? The answer, as explained in Strategy Mapping for Learning Organizations, is to become a more responsive organization - one that captures its strategy in strategy maps, learns from that strategy and can adapt to deliver results. For anyone involved in managing strategy and performance, applying the powerful strategy mapping techniques will move your balanced scorecard from an operational tool to one of strategy and change. It will help you capture, communicate and manage your strategy more effectively. However, strategy can no longer be simply a top down, annual process. It needs to be more iterative, emergent and involving. Many agile organizations have adopted rolling plans and budgets. To bring greater agility into the wider strategy and performance management processes requires the tools and techniques described in Strategy Mapping for Learning Organizations. Phil Jones provides a detailed guide to developing, rolling out and managing with modern strategy maps and scorecards, building in agility and learning. His book incorporates the latest strategic thinking and models. It places the balanced scorecard in a wider governance context that includes the management of risk and environmental and social responsibility. Fully illustrated with examples from many different organizations, this book will help you deliver your strategy better.

Corporate Financial Reporting - Theory and Practice (Paperback): Andrew W Higson Corporate Financial Reporting - Theory and Practice (Paperback)
Andrew W Higson
R1,111 Discovery Miles 11 110 Out of stock

Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management's motivations to fraud.

Special features of this book include:

- A critical examination of accounting 'theory'

- Senior practitioners' insights on 'a true and fair view'

- An exploration of 'the financial reporting expectations gap'

- A discussion of the nature of 'corporate performance'

- An examination of corporate fraud

- An examination of the implications of 'real-time' reporting by companies

- Discussion questions at the end of each chapter

The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.

Financial Accounting - The Basics (Hardcover): Ilias Basioudis Financial Accounting - The Basics (Hardcover)
Ilias Basioudis
R2,185 Discovery Miles 21 850 Out of stock

Understanding the basics of financial accounting can be a tricky task to master. This practical guidebook provides an overview of the fundamental principles in a jargon-free and simple format. Financial Accounting: The Basics provides concise overviews of the key financial accounting topics supplemented by practical examples and exercises to enable readers to test their knowledge and understanding in bite-sized chunks. In empowering students to learn at their own pace, the book enhances course learning to maximise chances of overall success. Topics covered include: The interpretation of financial statements and the accounting equation Processing accounting information Accounting for inventories Non-current assets and depreciation Cash flow statements and analysis With the latest coverage of International Financial Reporting Standards (IFRS) terminology, and separate chapters on cash flow statements and ratio analysis, Ilias Basioudis's text will be valuable reading for new students of accounting.

Time Series Analysis and Adjustment - Measuring, Modelling and Forecasting for Business and Economics (Hardcover, New Ed): Haim... Time Series Analysis and Adjustment - Measuring, Modelling and Forecasting for Business and Economics (Hardcover, New Ed)
Haim Y. Bleikh, Warren L. Young
R3,371 Discovery Miles 33 710 Out of stock

In Time Series Analysis and Adjustment the authors explain how the last four decades have brought dramatic changes in the way researchers analyze economic and financial data on behalf of economic and financial institutions and provide statistics to whomsoever requires them. Such analysis has long involved what is known as econometrics, but time series analysis is a different approach driven more by data than economic theory and focused on modelling. An understanding of time series and the application and understanding of related time series adjustment procedures is essential in areas such as risk management, business cycle analysis, and forecasting. Dealing with economic data involves grappling with things like varying numbers of working and trading days in different months and movable national holidays. Special attention has to be given to such things. However, the main problem in time series analysis is randomness. In real-life, data patterns are usually unclear, and the challenge is to uncover hidden patterns in the data and then to generate accurate forecasts. The case studies in this book demonstrate that time series adjustment methods can be efficaciously applied and utilized, for both analysis and forecasting, but they must be used in the context of reasoned statistical and economic judgment. The authors believe this is the first published study to really deal with this issue of context.

Reporting Fixed Assets in Nineteenth-Century Company Accounts (Hardcover, New): J.R. Edwards Reporting Fixed Assets in Nineteenth-Century Company Accounts (Hardcover, New)
J.R. Edwards
R5,722 Discovery Miles 57 220 Out of stock

This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made.

Financial Reporting to Employees - From Past to Present (Hardcover, New): Lee D. Parker Financial Reporting to Employees - From Past to Present (Hardcover, New)
Lee D. Parker
R3,490 Discovery Miles 34 900 Out of stock

This book introduces accountants and managers to an historical perspective of corporate financial reporting to employees. It presents a resource for research and practice based upon a literature that for its pre-1970 decades has been largely unfamiliar to contemporary educators, researchers and practitioners alike. In addition the pieces not only provide an historical view of issues and arguments, but of actual reporting practice and audience responses. For the students and researcher, these readings offer a first-hand glimpse into the intentions of employee report producers, the critiques of observers at the time, and the requirements of employees in some instances. For report producers, managers and accountants, it reveals some of the reporting traditions that we have inherited today as well as reporting practices that have already been recommended, tried and tested in the past. The readings selected cover a sixty year period from the 1920s through to the close of the 1970s, with the exception of the first contribution by Lewis, Parker and Sutcliffe (1984) that serves as the historical overview and analysis for the whole text.

Corporate Financial Reporting and Analysis in the early 1900s (Paperback): Richard P. Brief Corporate Financial Reporting and Analysis in the early 1900s (Paperback)
Richard P. Brief
R1,073 Discovery Miles 10 730 Out of stock

First published in 2014. Routledge is an imprint of Taylor & Francis, an informa company.

Studies of Company Records - 1830-1974 (Paperback): J.R. Edwards Studies of Company Records - 1830-1974 (Paperback)
J.R. Edwards
R1,088 Discovery Miles 10 880 Out of stock

This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian. They were published in the UK and the USA between 1954 and 1984. The articles reproduced are based on the records of what is the modern business enterprise and they identify and explain the development of external financial reporting procedures.

Reporting Fixed Assets in Nineteenth-Century Company Accounts (Paperback): J.R. Edwards Reporting Fixed Assets in Nineteenth-Century Company Accounts (Paperback)
J.R. Edwards
R1,088 Discovery Miles 10 880 Out of stock

This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made.

Studies of Company Records - 1830-1974 (Hardcover): J.R. Edwards Studies of Company Records - 1830-1974 (Hardcover)
J.R. Edwards
R3,787 Discovery Miles 37 870 Out of stock

This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian. They were published in the UK and the USA between 1954 and 1984. The articles reproduced are based on the records of what is the modern business enterprise and they identify and explain the development of external financial reporting procedures.

Achieving Global Convergence of Financial Reporting Standards - Implications from the South Pacific Region (Hardcover, New):... Achieving Global Convergence of Financial Reporting Standards - Implications from the South Pacific Region (Hardcover, New)
Christopher Patel, Parmod Chand
R3,060 Discovery Miles 30 600 Out of stock

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.

Derivatives Pricing and Modeling (Hardcover, New): Jonathan Batten, Niklas Wagner Derivatives Pricing and Modeling (Hardcover, New)
Jonathan Batten, Niklas Wagner; Series edited by Robert Thornton, J.Richard Aronson
R5,376 Discovery Miles 53 760 Out of stock

This edited volume will highlight recent research in derivatives modelling and markets in a post-crisis world across a number of dimensions or themes. The book addresses the following main areas: derivatives models and pricing, model application and performance backtesting, new products and market features. Particular themes encompass: - continuous and discrete time modeling, - statistical arbitrage models, - arbitrage-free pricing, risk-neutral implied densities, - equilibrium pricing approaches (including e.g. co-integration), - applications of methods in computational statistics including simulation, - computationally intense techniques for pricing, estimation and backtesting, - complex derivative products, - credit and counterparty risk, - innovative market and product structures.

Auditing, Trust and Governance - Developing Regulation in Europe (Hardcover, New): Reiner Quick, Stuart Turley, Marleen... Auditing, Trust and Governance - Developing Regulation in Europe (Hardcover, New)
Reiner Quick, Stuart Turley, Marleen Willekens
R4,047 Discovery Miles 40 470 Out of stock

The reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to repair the damage and restore faith in corporate governance.

In this important new book, the European Auditing Research Network analyses how that response has developed in Europe, with particular emphasis on the field of auditing. Leading international academics review how regulation has been revised in specific European countries to help restore confidence in the contribution of auditing to corporate governance. Various themes are analysed, including the growing trend of internationalization in regulation, ethics and auditing, professional liability and professional education.

Auditing, Trust and Governance will be an invaluable volume for students, researchers and professionals working in the fields of auditing, accountancy and corporate governance, and will provide a useful basis for further research on the effects of the increased regulation.


Accounting and Distributive Justice (Hardcover): John Flower Accounting and Distributive Justice (Hardcover)
John Flower
R3,372 Discovery Miles 33 720 Out of stock

Accounting and Distributive Justice challenges the basic assumptions on which the current practice of financial reporting is based. It argues that the objective of financial reporting should be to contribute to the achievement of distributive justice and not the optimal allocation of resources as in the traditional capitalist paradigm. It explains in non-technical terms the principle philosophical theories of justice and argues that a firm has a moral responsibility to seek distributive justice in its dealings with its shareholders, employees, suppliers, customers, and other people with whom it has dealings, who are considered to be the firm's stakeholders. The book introduces concepts of distributive justice to accountants and provokes them into reflecting on how the discipline of accounting can best serve the cause of justice. Accounting and Distributive Justice provides both a philosophical foundation and a practical game plan for the future of a more sustainable accounting practice.

A History of Auditing - The Changing Audit Process in Britain from the Nineteenth Century to the Present Day (Paperback): Derek... A History of Auditing - The Changing Audit Process in Britain from the Nineteenth Century to the Present Day (Paperback)
Derek Matthews
R1,060 Discovery Miles 10 600 Out of stock

The rise of the British accountancy profession from the late nineteenth century to the present day, and the world-wide success of its accountancy firms, were to a large extent based on the growth of the audit function. This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve. The book examines the innovation that was brought about by the staggering developments in information technology which have been seen over the last few centuries. This comprehensive history will be a useful reference tool for accounting, business and economic historians and will also be an enlightening read for all those with an interest in auditing procedures.

Evolution of Corporate Financial Reporting (Hardcover): T.A. Lee, Robert H. Parker Evolution of Corporate Financial Reporting (Hardcover)
T.A. Lee, Robert H. Parker
R3,815 Discovery Miles 38 150 Out of stock

This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is therefore important to understand their history and development through the ages. This book places twentieth century studies in context and provides clues to possible solutions. The focus of this book is on companies and their financial reports and will be of use to students of economic and business history who wish to provide themselves with an accounting background in relation to the financial reports of companies they may be studying.

Accounting for Goodwill (Paperback): Andrea Beretta Zanoni Accounting for Goodwill (Paperback)
Andrea Beretta Zanoni
R1,061 Discovery Miles 10 610 Out of stock

This book provides an illuminating analysis of Internally Generated Goodwill from a strategic point of view. The author launches his strategic analysis from a foundational understanding of Internally Generated Goodwill as determined largely in relationship to intangible resources and competitive differentials. Arguing that intangible resources are at the origin of competitive differential--and accordingly at the origin of the achievement of economic profit--the author shows how Internally Generated Goodwill can be considered as the economic expression of competitive differentials and, therefore, as the expression of the greater firm s value that originates from those differentials.

In addition to offering this innovative theoretical framework, the author develops a variety of practical tools for generating value estimates and value breakdowns of IIG. The masterful analysis provided here focuses on developing methods for identifying the elements that compose IIG and on achieving an accurate estimate of its value, ultimately seeking to evaluate the limitations and advantages of the existing variety of approaches to analyzing the constituent parts of IIG and to devise accounting practices that will help academics and professionals alike to obtain more significant and lucid results.

The Routledge Companion to Financial Accounting Theory (Paperback): Stewart Jones The Routledge Companion to Financial Accounting Theory (Paperback)
Stewart Jones
R1,420 Discovery Miles 14 200 Out of stock

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.

Time Series Analysis and Adjustment - Measuring, Modelling and Forecasting for Business and Economics (Paperback): Haim Y.... Time Series Analysis and Adjustment - Measuring, Modelling and Forecasting for Business and Economics (Paperback)
Haim Y. Bleikh, Warren L. Young
R1,033 Discovery Miles 10 330 Out of stock

In Time Series Analysis and Adjustment the authors explain how the last four decades have brought dramatic changes in the way researchers analyze economic and financial data on behalf of economic and financial institutions and provide statistics to whomsoever requires them. Such analysis has long involved what is known as econometrics, but time series analysis is a different approach driven more by data than economic theory and focused on modelling. An understanding of time series and the application and understanding of related time series adjustment procedures is essential in areas such as risk management, business cycle analysis, and forecasting. Dealing with economic data involves grappling with things like varying numbers of working and trading days in different months and movable national holidays. Special attention has to be given to such things. However, the main problem in time series analysis is randomness. In real-life, data patterns are usually unclear, and the challenge is to uncover hidden patterns in the data and then to generate accurate forecasts. The case studies in this book demonstrate that time series adjustment methods can be efficaciously applied and utilized, for both analysis and forecasting, but they must be used in the context of reasoned statistical and economic judgment. The authors believe this is the first published study to really deal with this issue of context.

The Routledge Companion to Fair Value in Accounting (Paperback): Gilad Livne, Garen Markarian The Routledge Companion to Fair Value in Accounting (Paperback)
Gilad Livne, Garen Markarian
R1,403 Discovery Miles 14 030 Out of stock

The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.

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