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Comprising contributions from a unique mixture of academics,
standard setters and practitioners, and edited by an
internationally recognized expert, this book, on a controversial
and intensely debated topic, is the only definitive reference
source available on the topics of fair value and financial
reporting. This book draws chapters from a diverse range of
contributors and on different aspects of the subject together into
one volume.Divided into three sections, it: 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 perspectives, including possible future uses,
alternative measurement paradigms and how it compares with other
valuation models explores fair value accounting in practice,
including audit, financial instruments, impairments, an investment
banking perspective, approaches to fair value in Japan and the USA,
and Enron's use of fair value.An outstanding resource, this
Companion is an indispensable resource 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.
This important book provides a comprehensive analysis of governance
issues that exist in relation to the management of insolvent
companies, both while an insolvent company is still controlled by
the directors and when it passes into the hands of an insolvency
practitioner in a formal insolvency regime. Throughout, the authors
argue that the two most important features of corporate governance
are transparency and accountability and offer a detailed analysis
of the relevant law and practice. Key Features: Examination of the
position of all stakeholders in an insolvent company, both before
and during an insolvency regime Specialist explanation of what
corporate governance entails and the recent developments that have
occurred in relation to corporate governance as it affects
insolvent companies In-depth consideration of the role of
creditors, shareholders, the Insolvency Service, special managers
and creditors' committees during periods of insolvency as well as
the role and functions of directors and insolvency practitioners
who are the main focus Offering critical advice and bringing
awareness of important issues, Corporate Governance and Insolvency
will be a key reference work for lawyers and insolvency
practitioners. The legal analysis provided will also be valuable to
academics and students of corporate and insolvency law and
governance.
The major second edition of International Accounting reflects the
rapid move towards international standards over the last five
years. International Accounting provides a comprehensive
examination of financial accounting practices in all major - and
several emerging - industrial nations, including the United States,
Australia, Japan, the larger member states of the European Union
and Eastern Europe. Each country is analysed by an author who is
both a national of the country and an expert in its accounting
system. The authors all have a wealth of practical and academic
experience. Each country is dealt with in a similar and structured
fashion to enable ease of comparison. In addition to the individual
country/region studies there are comprehensive chapters dealing
with the major conceptual issues such as accounting and auditing in
multinational companies, foreign currency translation,
international capital markets and financial statement analysis.
International Accounting is designed for advanced students of
accounting and financial statement analysis at undergraduate, MBA
and specialist postgraduate level.
Global Financial Accounting and Reporting: Principles and Analysis
continues to be an invaluable resource for undergraduate,
postgraduate and MBA students of introductory financial accounting.
Comprehensive and well-illustrated, it covers all the important
topics without being too technical and takes a truly international
approach. Using extracts from the latest IFRS Standards and real
company report data, this book takes a global approach, giving
students direct exposure to contemporary reports and financial
statements.
This volume brings together a series of key articles concerning the
major accounting jurisdictions within Europe. The articles cover
the evolution of financial reporting in various countries and deal
with features of their accounting environment which distinguish
them from other jurisdictions. It is a unique collection of
material which will be an essential aid for students and
researchers in comparative international reporting.
"The Global Accounting History" four volume set aims to establish a
benchmark reference source that covers the evolution of accounting,
financial reporting and related institutions for all major
economies in the world in a comparable way. Volume Three considers
six nations from Asia and Oceania, including Australia, China,
India, Indonesia, Japan, and the Republic of Korea. The volume is
informed by the knowledge of various regional specialists, who act
as authors for each chapter.
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 Global Accounting History four volume set aims to establish a
benchmark reference source that covers the evolution of accounting,
financial reporting and related institutions for all major
economies in the world in a comparable way. Volume Four examines
seven nations from Eurasia, the Middle East and Africa, including
Egypt, Iran, Israel, Russia, Saudi Arabia, South Africa, and
Turkey. Each chapter is authored by a specialist from its
respective country.
This is the second in a four volume set which addresses Global
Accounting History developments, focusing upon financial reporting,
and related institutional aspects of disclosures for accountability
and decision making purposes. This volume addresses five countries
of the Americas, Argentina, Brazil, Canada, Mexico and the United
States of America. Chapters are authored by specialists
knowledgeable about each of the subject countries.
"The Global Accounting History" four volume set aims to establish a
benchmark reference source that covers the evolution of accounting,
financial reporting and related institutions for all major
economies in the world in a comparable way. Volume One addresses
ten European economies, including France, Germany, Italy and the UK
as well as the Netherlands, Belgium, Spain, Poland, Sweden, and
Switzerland. Each chapter is authored by a specialist from the
country concerned.
When Blackpool Tower was being built, many people said it would be
a failure. Originally estimated at GBP150,000, it ended up costing
twice that much and John Bickerstaffe nearly went bust building
this unique attraction. But he was right. Once the Tower was open,
his company made a profit every year that it existed as an
independent public entity. Not only was the Tower profitable, but
it fuelled the Tower Company as Bickerstaffe built it into the
dominant entertainment group in Blackpool. Under his leadership it
acquired the Palace and later the Winter Gardens and Opera House.
By the 1930s it was running ballrooms, cinemas, live theatre and
the famous Tower Circus. The Bickerstaffe brothers were also key
figures in Blackpool's civic life. This is a story of the Victorian
entrepreneurship that created Blackpool's most iconic building, and
led to Blackpool being the apogee of seaside entertainment.
Global Financial Accounting and Reporting 4e provides a complete
companion to financial accounting that takes management students
with no previous knowledge of accounting from the mechanics of how
financial records are structured through to being able to
understand and analyze published consolidated financial statements.
The book is global in its approach. It uses IFRS Standards as its
basis and so reflects the rules followed by nearly all European
listed companies and by an ever-increasing number of firms
worldwide. Global Financial Accounting and Reporting is primarily
aimed at future users of accounting information such as managers
and analysts. It is therefore ideal for use at MBA level. It can
also be used on financial accounting modules for business students
at the undergraduate level.
The Global Accounting History four volume set aims to establish a
benchmark reference source that covers the evolution of accounting,
financial reporting and related institutions for all major
economies in the world in a comparable way. Knowledgeable
specialists serve as the authors for each national essay which
appear as separate chapters. Volume One addresses ten European
economies, including France, Germany, Italy and the UK as well as
the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.
Volume Two addresses five nations from the American hemisphere,
Argentina, Brazil, Canada, Mexico and the United States. Volume
Three considers six nations from Asia and Oceania, including
Australia, China, India, Indonesia, Japan, and the Republic of
Korea. Volume Four examines seven nations from Eurasia, the Middle
East and Africa, including Egypt, Iran, Israel, Russia, Saudi
Arabia, South Africa, and Turkey.
International Financial Reporting Standards (IFRS) are becoming the
benchmark accounting standards for companies listed on
international stock exchanges. The SEC treats them as equivalent of
US Generally Accepted Accounting Principles (GAAP) and is even
contemplating allowing their use instead of US GAAP. They are
mandatory in Europe, Australia and South Africa. Canada, China,
Brazil, Japan and India are planning to use them from 2011.Anybody
interested in companies listed on the US stock exchanges needs to
know something about them because hundreds of foreign companies are
already using them to report in the US. Anybody interested in
international business has to know these benchmark financial
reporting rules.This book will explain the complex
inter-relationships between the International Accounting Standards
Board (the creator of IFRS), the Financial Accounting Standards
Board (FASB) and the Canadian Accounting Standards Board (AcSB),
their work programme and their plans for the future. It will look
at a series of central accounting issues such as revenue
recognition, liabilities, pensions, off-balance sheet vehicles,
impairment, intangible assets etc. and discuss how IFRS differ from
US and Canadian GAAP.It will explain the organisational structure
and background of the IASB and it will look at the potential
impacts to financial reporting by American companies.
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