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The only textbook on forensic accounting specifically written to cover UK business practice, this accessible and comprehensive introduction uses stories of real-world frauds and practical case studies to help develop students' skills.Offering a detailed explanation of the process for defending against and investigating fraud within the UK, the text considers the legal and corporate governance framework in which fraudsters operate, as well as the psychology of their behaviour. The text also covers non-fraud aspects of forensic accounting, such as litigation support, dispute resolution, quantifying damages or compensation claims and acting as an expert witness.
A Student's Guide to Analysing Corporate Reports, written by Paul Robins, helps to answer the 'so what?' questions arising from Corporate Reports.In addition to a worked case study, this book outlines the components of a typical corporate report, providing a structure that can be used as a basis for the development of a reasoned interpretation of corporate reports by students and to help improve exam results. Ideal for accountancy students who need to be able to demonstrate skills in the analysis of corporate reports for assessment purposes, this book will also be of benefit to those who need some understanding of what published corporate reports can (and cannot ) tell a user about corporate performance.
The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. "Financial Reporting under IFRS: A topic-based approach" offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers.
The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm's performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8).
"Financial Reporting under IFRS" is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.
Corporate Financial Accounting and Reporting is a comprehensive accounting textbook directed at those using financial reports. Its aim is to help current and future managers gain a thorough understanding of companies' published reports and is unique in the fact that it covers all three years of a traditional financial accounting course. The text is divided into 3 parts: the first covers the foundations of accounting, the second part considers the components of financial statements in more depth and the third part explores how investors analyse financial statements. Recognising the increasingly international nature of accounting, this book provides full coverage of international accounting standards with the European Union's Company Law Directives providing its legal framework Corporate Financial Accounting and Reporting is designed for international MBA programmes and specialist postgraduate programmes in international business/finance in Europe. It can also be used in international business programmes at the undergraduate level.
The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses. This book was originally published as a special issue of Accounting Education: An international journal.
UK companies are governed by legal and other regulatory requirements impacting elements of financial statements that are common to users of both IFRS and UK GAAP. These are often referred to as the 'front half' of the financial statements. This publication contains the guidance applicable to all UK companies regardless of the GAAP under which their financial statements are prepared. Written by PwC's UK Assurance Risk and Quality team, the manual includes practical advice based on PwC's work advising clients, partners and staff. The book will be of particular interest to finance directors, accountants, legal practitioners, company administrators, financial advisors and auditors. This year's edition provides guidance for UK quoted companies on the `front half' of financial statements, including many illustrations and examples. Key updates from previous edition include: Updated guidance for new external guidance and legislation including FRC UK Corporate governance code and 2013 Statutory instruments regulations New real-life examples from accounts
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.
"Accounting for Governmental and Nonprofit Entities, 13e", by Wilson and Kattelus has been streamlined and will contain complete, accurate, and up-to-date coverage of all facets of accounting for governmental and not-for-profit organizations. This book is intended for readers concerned with the preparation and analysis of financial statements and auditing of governmental and nonprofit entities. It reflects all major changes to authoritative pronouncements from the GASB, FASB, FASAB, AICPA, GAO, and OMB that affect government and not-for-profit organizations.
BPP Learning Media delivers a range of accessible and focused study materials covering AAT s QCF standards. Our paper materials and online equivalents will help ensure you are ready for your assessments and prepared for your career in accounting.
Due to the complexities of US GAAP accounting, many smaller entities decide that financial statements prepared by applying the cash- or tax-basis of accounting better suits their needs. But unlike GAAP, little authoritative guidance is available for these methods. This practice aid was created to address that issue by supplying guidelines and best practices that promote consistency, and resolving the most common and difficult questions that preparers face. Who Will Benefit: This edition will help individuals in business and industry, as well as public accounting, who prepare financial statements when applying the cash- or tax-basis of accounting.
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.
'A welcome contribution to the debate on the changing face of accounting in Britain.' - Financial Times;Since the inception of the Financial Reporting Council in May 1990, the Accounting Standards Board and the Financial Reporting Review Panel have featured prominently in the financial press. Creative Accounting questions whether the new regime is likely to improve financial reporting practices in the United Kingdom. Do financial statements contain useful information? Is the new profit and loss account a reliable measure of financial performance? What significance should be attached to the balance sheet and the gearing ratio? Are UK companies guilty of using financial techniques to improve their reported results? Does the stock market pay any attention to company financial statements? Is there such a thing as creative accounting? What is the role of the auditor? Will the recommendations of the Cadbury Committee help to restore public confidence in financial reporting? In addressing these issues, Creative Accounting highlights the complexities and limitations of company financial statements. It is essential reading for all users of these statements.
BPP Learning Media is an ACCA Approved Content Provider. Our partnership with ACCA means that our Study Texts, Practice & Revision Kits and iPass (for CBE papers only) are subject to a thorough ACCA examining team review. Our suite of study tools will provide you with all the accurate and up-to-date material you need for exam success.
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.
First published in 2014. Routledge is an imprint of Taylor & Francis, an informa company.
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.
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.
Although the disciplines of critical education and cultural studies
have traditionally occupied separate spaces as they have addressed
different audiences, their concerns as well as the political and
pedagogical nature of their work overlap. "Education and Cultural"
"Studies" brings members of these two groups together to
demonstrate how a critical understanding of culture and education
can transgressively implement broad political change.
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 reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today's international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
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