| Description |
1 online resource (xxii, 546 pages) : illustrations |
| Series |
Routledge companions in business, management and accounting |
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Routledge companions in business, management and accounting.
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| Contents |
Accounting -- What is accounting? -- Methodology in financial accounting theory -- Fundamental issues in financial accounting and reporting theory -- European accounting theory: evolution and evaluation -- English-language theories of financial reporting -- Reporting -- Recognition and measurement -- Fair value and financial reporting -- Costs and benefits of disclosure -- Auditing, regulation and the persistence of the expectations gap -- (International) accounting standard setting and regulation -- The public interest in international financial accounting, reporting and regulation -- Perspectives on the role of and need for accounting regulation -- Economic theory of financial reporting regulation -- Global convergence of accounting standards -- The role of conceptual frameworks in accounting standard-setting -- The application of IFRS across different institutional environments -- Institutional aspects of (international) financial reporting regulation -- The International Accounting Standards Board -- Influences on the standard-setting and regulatory process -- Stock exchanges and international financial reporting -- Auditors and international financial reporting -- Multinational corporations and IFRS -- The IFRS for SMEs --Social and economic aspects of (international) financial reporting regulation -- Socio-economic consequences of IFRSs -- Turf wars or missionary zeal: IFRS, IFAC, the World Bank and the IMF -- Accounting regulation in emerging markets and newly industrializing countries -- Accounting regulation and IFRS in Islamic countries -- Accounting tools for environmental management and communication |
| Summary |
"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"--Publisher's description |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Print version record |
| Subject |
Accounting.
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Accounting -- Standards.
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Accounting
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Accounting -- Standards
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| Genre/Form |
Electronic books
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handbooks.
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Handbooks and manuals.
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Guides et manuels.
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| Form |
Electronic book
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| Author |
Van Mourik, Carien, editor.
|
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Walton, Peter J., editor.
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| ISBN |
9780203103203 |
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0203103203 |
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9781299953413 |
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1299953417 |
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9781136243493 |
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1136243496 |
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