Download or read book Company Acts and Income Accounting Theory written by Ula K. Motekat and published by . This book was released on 1971 with total page 772 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Theory and Measurement of Business Income written by Edgar O. Edwards and published by Univ of California Press. This book was released on 1973 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book From the Companies Act of 1929 to the Companies Act of 1948 RLE Accounting written by Paul Bircher and published by Routledge. This book was released on 2013-12-04 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a substantial stride forward in generally accepted accounting standards. Until the publication of this book the explanation of the changes in CA48 was one that had remained relatively unexplored. This book examines the historical process which brought these regulatory changes about.
Download or read book Accounting Theory And Practice written by Dr. Mayank Malviya and published by Academic Guru Publishing House. This book was released on 2023-10-16 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: “Accounting Theory and its Practice” is a comprehensive book that explores the dynamic interplay between accounting theory and its real-world application. Authored by renowned experts in the field, this book offers valuable insights into the theoretical foundations of accounting and how these theories are put into practice in diverse business contexts. The book delves into the conceptual underpinnings of accounting, providing readers with a solid understanding of the fundamental principles that govern financial reporting and analysis. It discusses various accounting theories, including normative theories (which prescribe how accounting should be done), positive theories (which seek to explain how accounting is actually practiced), and critical theories (which analyze the broader socio-political implications of accounting practices). This multi-dimensional approach helps readers appreciate the complexity and depth of the accounting discipline. One of the strengths of “Accounting Theory and its Practice” is its focus on the practical application of accounting theories. It highlights the role of accounting standards, such as Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), in shaping financial reporting practices across the globe. The book also offers real-world examples and case studies that illustrate how accounting theories are translated into financial statements and disclosures, demonstrating the relevance of theory in day-to-day accounting tasks. The book delves into contemporary accounting issues, including sustainability reporting, the impact of digital technologies on accounting practices, and the evolving role of accountants in an increasingly complex and globalized business environment. It provides a holistic view of accounting’s role in decision-making processes, showing how it informs financial decisions, corporate governance, and regulatory compliance.
Download or read book Financial Accounting Theory and Analysis written by Richard G. Schroeder and published by . This book was released on 2005-01-04 with total page 614 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated and revised, Accounting Theory helps readers build strong critical thinking skills and a sound theoretical background in order to evaluate accounting practice in today's increasingly global world economy.
Download or read book Accounting Theory written by and published by Rex Bookstore, Inc.. This book was released on with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Studies in Accounting written by William Baxter and published by Routledge. This book was released on 2014-02-05 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together noteworthy articles in accounting. Some of the pieces existed in journals, but many were commissioned specifically for this volume. They fill gaps in the usual text-books, gaps that are particularly glaring where concepts are at issue. Among other things the articles cover: depreciation dividend law social accounting value and income inflation
Download or read book Accounting in Business written by R. J. Bull and published by Butterworth-Heinemann. This book was released on 2014-05-20 with total page 569 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting in Business, Fifth Edition provides a concise discussion of accounting concepts and integrates accounting theories to applications. The book is comprised of 20 chapters that are organized into four parts. The text first presents the scope and environment of business accounting, and then proceeds to covering the theories and practice of financial accounting. The coverage of the book includes bookkeeping; the valuation and depreciation of fixed assets; and capital structure and financial reporting. Next, the title reviews the planning and control aspects of finance, which include budgets and budgetary control; management of working capital; and performance analysis. The last part deals with the relationship between accounting and society. The book will be of great use to undergraduate students and professionals of accounting.
Download or read book Accounting Theory and Standards written by P. Mohana Rao and published by Deep and Deep Publications. This book was released on 2006 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Financial Reporting written by Andrew Higson and published by SAGE. This book was released on 2003-02-28 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Accounting Theory an Outline of Its Structure written by Harry Norris (A.C.A.) and published by Ayer Company Pub. This book was released on 1980-01-01 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Law and Accounting written by Lawrence A. Cunningham and published by West Academic Publishing. This book was released on 2005 with total page 792 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is both revolutionary and traditional, using primary materials rather than author narrative. By adopting this traditional approach for law and accounting, Cunningham's new book puts the subject on par with other law school courses. This traditional "cases and materials" approach underscores how accounting standards bear earmarks of functional law. To facilitate analogical and critical engagement on par with other law school teaching books, pedagogical design follows the classic casebook method of arranging cases and materials in pairs of opposites and complements. This arrangement enables conceptualizing accounting as functional law as theoretical and analytical matters as well. This original content also illuminates transaction economics, factors associated with accounting irregularities and the lawyer's role in financial reporting.
Download or read book Income Determination Theory written by Norton M. Bedford and published by . This book was released on 1965 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for Corporate Retained Earnings written by David Green and published by Ayer Publishing. This book was released on 1980-01-01 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for the Public Interest written by Steven Mintz and published by Springer Science & Business Media. This book was released on 2013-10-04 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Download or read book Corporate Law and the Theory of the Firm written by Wm. Dennis Huber and published by Routledge. This book was released on 2020-04-08 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dozens of judicial opinions have held that shareholders own corporations, that directors are agents of shareholders, and even that directors are trustees of shareholders’ property. Yet, until now, it has never been proven. These doctrines rest on unsubstantiated assumptions. In this book the author performs a rigorous, systematic analysis of common law, contract law, property law, agency law, partnership law, trust law, and corporate statutory law using judicial rulings that prove shareholders do not own corporations, that there is no separation of ownership and control, directors are not agents of shareholders, and shareholders are not investors in corporations. Furthermore, the author proves the theory of the firm, which is founded on the separation of ownership and control and directors as agents of shareholders, promotes an agenda that wilfully ignores fundamental property law and agency law. However, since shareholders do not own the corporation, and directors are not agents of shareholders, the theory of the firm collapses. The book corrects decades of confusion and misguided research in corporate law and the economic theory of the firm and will allow readers to understand how property law, agency law, and economics contradict each other when applied to corporate law. It will appeal to researchers and upper-level and graduate students in economics, finance, accounting, law, and sociology, as well as attorneys and accountants.
Download or read book Principles of Accounting Volume 1 Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
