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

Predictable and Avoidable - Repairing Economic Dislocation and Preventing the Recurrence of Crisis (Hardcover, New Ed): Ivo... Predictable and Avoidable - Repairing Economic Dislocation and Preventing the Recurrence of Crisis (Hardcover, New Ed)
Ivo Pezzuto
R3,285 Discovery Miles 32 850 Out of stock

Much has been said and written about the 'financial tsunami' and subsequent economic dislocation that occurred in the opening decade of the 21st Century. Professor Ivo Pezzuto is described by business scholars as an expert on the global financial crisis. He has lectured about it at conferences and seminars; written some of the most read and quoted papers; contributed to what is considered the most authoritative book on the subject; and to one of the best known US-based blogs dealing with it. In Predictable and Avoidable, Dr Pezzuto offers business school students; academics; and industry experts in the fields of finance, risk management, audit, corporate governance, economics, and regulation, a truly independent and unbiased analysis of the financial crises starting in 2007 and one of the first fully considered expositions of the financial, governance and regulatory reforms needed for the future. Augmented with personal interviews involving selected global thought leaders and industry experts, the author's narrative focuses on the technical issues that led to the global crisis, but also addresses the human, cultural, and ethical aspects of the events from both sociological and managerial perspectives. The book exposes the root causes and contributes significantly to the debate about the change needed in the banking and finance industries and to supervisory frameworks and regulatory mechanisms. This analysis enables readers to understand that the crisis we have seen was predictable and should have been avoidable, and that a recurrence can be avoided, if lessons are learned and the right action taken.

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.

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.

International accounting and reporting issues - 2014 review (Paperback): United Nations Conference on Trade and Development International accounting and reporting issues - 2014 review (Paperback)
United Nations Conference on Trade and Development
R1,923 Discovery Miles 19 230 Out of stock

The International Accounting and Reporting Issues 2014 Review is focused on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and regulation of professional accountants within the context of achieving high-quality corporate reporting. In order to facilitate sharing of experiences among members States and also to provide practical examples of compliance monitoring and enforcement mechanisms in relation to international corporate reporting standards and codes. the UNCTAD secretariat, in cooperation with top experts on these topics, prepared country case studies on Australia, Belgium and Canada. Chapter I analyzes the key elements that member States need to consider when building efficient monitoring and enforcement systems for companies, audit firms and professional accountants. It highlights standards and guidance for good practices and discusses the main challenges to establish efficient mechanisms for the monitoring of compliance and enforcement. The respective country case studies are contained in chapters II through IV.

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.

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.

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.

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.

Worldwide Financial Reporting - The Development and Future of Accounting Standards (Hardcover): George J. Benston, Michael... Worldwide Financial Reporting - The Development and Future of Accounting Standards (Hardcover)
George J. Benston, Michael Bromwich, Robert E Litan, Alfred Wagenhofer
R1,653 Discovery Miles 16 530 Out of stock

International accounting standards tend to converge, as do auditing, enforcement, and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.

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.

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.

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.

Teaching IFRS (Paperback): Richard M.S. Wilson, Ralph W Adler Teaching IFRS (Paperback)
Richard M.S. Wilson, Ralph W Adler
R1,060 Discovery Miles 10 600 Out of stock

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.

Evolution of Corporate Financial Reporting (Paperback): T.A. Lee, Robert H. Parker Evolution of Corporate Financial Reporting (Paperback)
T.A. Lee, Robert H. Parker
R1,082 Discovery Miles 10 820 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.

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