Accounting restatement: a European perspective - e-Book

Accounting restatement: a European perspective - e-Book PDF

Author: MAFROLLA ELISABETTA

Publisher: G Giappichelli Editore

Published: 2021-03-02

Total Pages: 128

ISBN-13: 8892195603

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This book is motivated by the long-lasting, although still recent, discussion on how to ensure that accounting numbers, while supported by auditors’ favourable opinions, are definitely reliable and eliminate any suspicion that accounting reports could be affected by opportunism, which is documented by the discovery of frequent accounting mistakes. The book analyses and discusses restatements from both the theoretical and the practical perspective, considering the complex environment in which they may occur and focusing particularly on accounting restatements that have affected European corporations for over a decade since the mandatory adoption of the International Financial Reporting Standards.

Accounting Restatements and Key Audit Matters disclosure - e-Book

Accounting Restatements and Key Audit Matters disclosure - e-Book PDF

Author: MATOZZA FELICE

Publisher: G Giappichelli Editore

Published: 2022-07-15

Total Pages: 209

ISBN-13: 8892194550

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This monograph is one of the few books to investigate the understudied but fascinating topic of accounting restatement in the European context. In the first chapter, substantial changes over time in treatments for correction of errors under the International Financial Reporting Standards and Italian generally accepted accounting principles are examined. Following that, a brief overview of the literature, mainly concerning the United States environment, and characteristics of and trends in accounting issues drawn from restatements announced by a sample of firms listed in European countries from 2016 to 2020 are presented. After a review of multi-country empirical research, chapter 3 presents an assessment of the frequency and severity of restatements at the country, industry and year levels. Finally, chapter 4 considers the forewarning effect of topics communicated in the key audit matters in relation to subsequently revealed account-specific misstatements by proposing a new matching procedure. Throughout the work, the author provides frequent comparisons with findings obtained by United States scholars.

Law, Corporate Governance and Accounting

Law, Corporate Governance and Accounting PDF

Author: Victoria Krivogorsky

Publisher: Routledge

Published: 2011-04-26

Total Pages: 305

ISBN-13: 113680871X

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The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world’s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.

EBOOK: Financial Accounting Theory: European Edition

EBOOK: Financial Accounting Theory: European Edition PDF

Author: DEEGAN, CRAIG

Publisher: McGraw Hill

Published: 2011-01-16

Total Pages: 575

ISBN-13: 007714130X

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The second edition of Craig Deegan and Jeffrey Unerman’s market leading text presents the various theories of financial accounting through a balanced and dynamic approach. Students are given all the tools to engage with these theories and are encouraged to critically evaluate and challenge them. Clearly written and user friendly, this new edition provides comprehensive coverage of internationally developed accounting theories from a European perspective.

European Financial Reporting

European Financial Reporting PDF

Author: Peter J. Walton

Publisher:

Published: 1995

Total Pages: 312

ISBN-13:

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European Financial Reporting: A History is primarily a reference work for those interested in financial accounting and reporting. It is the first English language source that analyses the historical development of accounting in different European countries, and thereby provides relevant material for the study of comparative international accounting. Because the sum of accounting practices in any jurisdiction at any time represents an accumulation of past decisions, reactions to past events and initiatives in the past which have occurred in relation to an evolving social and economic culture, it follows that to study the accounting of the present, one must study the accounting of the past, and this book makes a first attempt to provide material which will help in that aim.

EBOOK: Financial Accounting and Reporting: An International Approach

EBOOK: Financial Accounting and Reporting: An International Approach PDF

Author: Anne Marie Ward

Publisher: McGraw Hill

Published: 2013-03-16

Total Pages: 862

ISBN-13: 0077154665

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Financial Accounting and Reporting: An International Approach is an adaptation of McGraw-Hill Australia’s bestselling financial accounting text Australian Financial Accounting by Craig Deegan, authored by Anne Marie Ward of Ulster University. Set within an international context, with a solid grounding in IAS/ IFRS, the book provides students with a detailed grasp of reporting requirements in and accessible and engaging manner. Up to date throughout and complete in theoretical and practical coverage, the book successfully communicates the detail necessary to understand, challenge and critically evaluate financial reporting. The result gives students a strong foundation for current study and their future professional lives.

Principles and Practice of Group Accounts

Principles and Practice of Group Accounts PDF

Author: Aileen Pierce

Publisher: Cengage Learning

Published: 2003

Total Pages: 0

ISBN-13: 9781861529282

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This textbook on group accounting provides a pan-European perspective, centred on European Union law and International Accounting Standards.

Accounting Restatements and Key Audit Matters disclosure

Accounting Restatements and Key Audit Matters disclosure PDF

Author: MATOZZA FELICE

Publisher: G Giappichelli Editore

Published: 2022-07-15

Total Pages: 19

ISBN-13: 8892122363

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This monograph is one of the few books to investigate the understudied but fascinating topic of accounting restatement in the European context. In the first chapter, substantial changes over time in treatments for correction of errors under the International Financial Reporting Standards and Italian generally accepted accounting principles are examined. Following that, a brief overview of the literature, mainly concerning the United States environment, and characteristics of and trends in accounting issues drawn from restatements announced by a sample of firms listed in European countries from 2016 to 2020 are presented. After a review of multi-country empirical research, chapter 3 presents an assessment of the frequency and severity of restatements at the country, industry and year levels. Finally, chapter 4 considers the forewarning effect of topics communicated in the key audit matters in relation to subsequently revealed account-specific misstatements by proposing a new matching procedure. Throughout the work, the author provides frequent comparisons with findings obtained by United States scholars.

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