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The FASB Conceptual Framework Project, 1973-1985
Author: Pelham Gore
Publisher: Manchester University Press
Published: 1992
Total Pages: 216
ISBN-13: 9780719036330
DOWNLOAD EBOOK →This work investigates why the Financial Accounting Standards Board's Conceptual Framework Project (1973-1985), which sought to set down financial reporting standards for accounting, attracted so much criticism. The author suggests that a CF is expected to bear too heavy a load, but that it cannot furnish the answer to all financial accounting ills. He believes that the best contribution that a CF can offer is that it can provide a focus to the debate that leads to a new financial reporting standard.
Corporate Financial Reporting
Author: Andrew Higson
Publisher: SAGE
Published: 2003-02-28
Total Pages: 244
ISBN-13: 9780761971412
DOWNLOAD EBOOK →The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.
Financial Reporting and Global Capital Markets
Author: Kees Camfferman
Publisher: Oxford University Press on Demand
Published: 2007-03-08
Total Pages: 701
ISBN-13: 0199296294
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Financial Reporting in the UK
Author: B.A. Rutherford
Publisher: Routledge
Published: 2007-05-07
Total Pages: 457
ISBN-13: 1134160550
DOWNLOAD EBOOK →This fine account of the period following the 1960s charts the history of the Accounting Standards Committee. Written by a respected scholar, it makes a major contribution to the history of financial reporting.
Comparative International Accounting, 14th Edition
Author: Christopher Nobes
Publisher: Pearson UK
Published: 2020
Total Pages: 942
ISBN-13: 129229650X
DOWNLOAD EBOOK →Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.
Handbook of Accounting, Accountability and Governance
Author: Garry D. Carnegie
Publisher: Edward Elgar Publishing
Published: 2023-10-12
Total Pages: 525
ISBN-13: 1800886543
DOWNLOAD EBOOK →This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.
A Conceptual Framework for Financial Accounting and Reporting
Author: Richard Macve
Publisher: Routledge
Published: 2015-12-22
Total Pages: 280
ISBN-13: 1317842774
DOWNLOAD EBOOK →First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB’s footsteps.
Memorial Articles for 20th Century American Accounting Leaders
Author: Stephen A. Zeff
Publisher: Routledge
Published: 2016-03-31
Total Pages: 456
ISBN-13: 1317282671
DOWNLOAD EBOOK →This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.
Insights from Accounting History
Author: Stephen Zeff
Publisher: Routledge
Published: 2010-06-10
Total Pages: 749
ISBN-13: 1136968415
DOWNLOAD EBOOK →Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.
