Download or read book Double Accounting for Goodwill written by Martin Bloom and published by Routledge. This book was released on 2013-05-13 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws, while previous methods have also been found to be unsatisfactory. This book traces the history of the goodwill accounting controversy in detail and demonstrates that it has been a prime example of an issue ‘conceived in a way that it is in principle unsolvable’. It explores the problem of recognising the importance of goodwill as a whole and finding a way of presenting meaningful information regarding it in the context of the financial statements. The author’s proposed solution builds upon research undertaken and uses a Market Capitalization Statement, based on a modification of nineteenth century ‘double accounting’ in a modern context. Examples show that the proposed Market Capitalization Statement has the potential to provide significant information not currently available form conventional financial statements, which in turn are freed to present clearer information.

Download or read book Issues in Financial Accounting written by Scott Henderson and published by Pearson Higher Education AU. This book was released on 2015-05-20 with total page 1029 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.

Download or read book Accounting for Goodwill written by Steven Lyle Henning and published by . This book was released on 1994 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The History of Accounting RLE Accounting written by Michael Chatfield and published by Routledge. This book was released on 2014-02-05 with total page 1206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

Download or read book NCCI Digest written by and published by . This book was released on 1988 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Accounting Historians Journal written by and published by . This book was released on 1991 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Theory of Accounting Measurement written by Yuji Ijiri and published by . This book was released on 1975 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Advanced Accounting written by Ronald M. Copeland and published by . This book was released on 1971 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sustainable Branding written by Pantea Foroudi and published by Routledge. This book was released on 2021-01-28 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: A sustainable brand should integrate environmental, social, economic and issues into its business operations. Sustainable Branding considers how broader perspectives on sustainability and corporate social responsibility can be applied to the practicalities of brand management. By addressing a range of perspectives and their application to branding, the authors go beyond sustainable branding to question the role brands play in a wider sustainable society. Structured around three core parts – People, Planet and Prosperity - contributions from experts in the field consider the human dimensions of environmental change, identity and reputation, technology and innovation, waste management, public and brand engagement, environmental ecosystems and the circular economy. Combining theoretical insight and empirical research with practical application, each chapter includes real-life international cases and reflective questions to allow discussion, best-practice examples and actionable suggestions on how to implement sustainable branding activities. This book is perfect for academics, postgraduate and final-year undergraduate students in sustainable branding, sustainable business, corporate social responsibility, brand management and communications. It provides a comprehensive treatment of the nature of relationships between environmental, economic, social, companies, brands, and stakeholders in different areas and regions of the world.

Download or read book Historical Perspectives of Selected Financial Accounting Topics written by Edward N. Coffman and published by Irwin Professional Publishing. This book was released on 1993 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Accounting Thesaurus written by Richard L. Chambers and published by Elsevier. This book was released on 2014-06-28 with total page 1044 pages. Available in PDF, EPUB and Kindle. Book excerpt: A compilation drawn from over 500 years of English language accounting literature reflecting a lifetime of scholarly enquiry, this book comprises over 5000 quotations of between 1-20 lines in length. The book aims to give an historical perspective as well as an up-to-date overview of what accounting and accountants were, are and do, and is intended both as a reference book and a research tool. Its range extends from general interest to the advanced, covering rules, practices and standards, professional and academic opinions, and the social and logical foundations of accounting; it also draws on the work of scholars in other fields that have some bearing on accounting work and thought.

Download or read book Accountants Handbook written by Lee J. Seidler and published by John Wiley & Sons. This book was released on 1981 with total page 1042 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting Principles written by Ross M. Skinner and published by . This book was released on 1972 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: A two-part study. Part 1 traces the historical development of accounting principles, explains the logic underlying their development and describes the solved and unsolved problems in present accounting practice, including inconsistent principles and incompatible treatments. Part 2 considers the need for a quassi-legislative authority in accounting and the role of research in directing the process of change and development in accounting principles. It discusses how the purveyors and users of accounting information can participate in the process and concludes with some personal views on changes that should be made in accounting principles that are "generally accepted" today.

Download or read book Intermediate Accounting written by Loren A. Nikolai and published by South Western Educational Publishing. This book was released on 2000 with total page 1284 pages. Available in PDF, EPUB and Kindle. Book excerpt: In balancing conceptual and procedural intermediate financial accounting material, the eighth edition of this text offers students a strong foundation on which to build an understanding of today's accounting information needs. With up-to-date content and redesigned pedagogy, this text will assist students in gaining a clear understanding of the topics key to success in both their careers as professional accountants and their goal of passing the CPA examination.

Download or read book Accounting for Business Lawyers written by Ted J. Fiflis and published by . This book was released on 1971 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Symposium written by and published by . This book was released on 1986 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Business Periodicals Index written by and published by . This book was released on 1968 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt: