Download or read book Corporate Financial Reporting in a Competitive Economy RLE Accounting written by Herman W. Bevis and published by Routledge. This book was released on 2013-11-26 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is concerned with the financial accounting and reporting of publicly owned corporations to their shareholders. It examines the origins of financial accounting and reporting, external influences on accounting and reporting practices as well as the measurement process.
Download or read book Corporate Financial Reporting in a Competitive Economy written by Herman W. Bevis and published by . This book was released on 1965 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Financial Reporting in a Competitive Economy written by Herman W. Bevis and published by Garland Science. This book was released on 1986 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Disclosure in a Competitive Economy written by Robert Kuhn Mautz and published by . This book was released on 1978 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Financial Reporting and Analysis written by S. David Young and published by John Wiley & Sons. This book was released on 2018-11-28 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance. Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage of revenue recognition, inventory accounting, receivables, long-term assets, M&A, income taxes, and other principle topics, this book provides both education and ongoing reference for MBA students.
Download or read book Convergence Guidebook for Corporate Financial Reporting written by Bruce Pounder and published by John Wiley & Sons. This book was released on 2009-03-03 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a result of the global convergence of financial reporting standards, U.S. GAAP is changing profoundly. U.S. GAAP is also being abandoned by many public and private companies, and will eventually be replaced by a higher-quality set of global standards. The Convergence Guidebook for Corporate Financial Reporting provides the timely, practical guidance that CFOs, controllers, and other financial managers need in order to prepare for the impact of Convergence on their companies, departments, and careers. Guidebook readers will also learn why they must begin preparing for "the next big challenge in corporate financial reporting" now.
Download or read book Accounting for Growth in Latin America and the Caribbean written by Henri Fortin and published by World Bank Publications. This book was released on 2009-11-18 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: The importance of moving toward high-quality, global standards of accounting and auditing has never been clearer. In the midst of the global financial and economic crisis, the leaders of the Group of 20 met and issued their Declaration on Strengthening the Financial System , placing significant emphasis on sound accounting and auditing standards as a critical piece of the international financial architecture. Transparent and reliable corporate financial reporting underpins much of the Latin America and Caribbean development agenda, from private-sector-led growth to enhanced financial stability, facilitating access to finance for small and medium enterprises, and furthering economic integration. For nearly 10 years, the World Bank has prepared diagnostic Reports on the Observance of Standards and Codes (ROSCs) on Accounting and Auditing (A and A) at the country level. In Latin America and the Caribbean, ROSC A and A reports have been completed for 17 countries. This book takes a step back and seeks to distill lessons from a regional perspective. 'Accounting for Growth in Latin America and the Caribbean' is the first book to examine financial reporting and auditing in the region in a systematic way, drawing on the World Bank s years of experience and analysis in this area. The book is designed to inform the policy dialogue on accounting and auditing issues among government officials, the accounting profession, the private sector, academia, and civil society in LAC countries. It also seeks to disseminate the lessons learned to key players at the international and regional level, including the donor community, in order to generate momentum for reform of accounting and auditing throughout the region.
Download or read book A Director s Guide to Corporate Financial Reporting written by Krista Fiolleau and published by Business Expert Press. This book was released on 2010-02-15 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is designed for corporate directors and senior executives who want to gain a better understanding of accounting. Corporate directors and managers are under pressure from recent changes in the law (especially The Sarbanes-Oxley Act 2002) and demands by shareholders and the public to be more informed, vigilant and involved in the governance of business organizations.
Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-14 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Download or read book Financial disclosure in a competitive economy written by Robert K. Mautz and published by . This book was released on 1978 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Financial Reporting written by David F. Hawkins and published by McGraw-Hill/Irwin. This book was released on 1977 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Financial Reporting and Performance written by Önder Kaymaz and published by Springer. This book was released on 2015-11-05 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalization and the accompanying investment facilities available have resulted in rapid popularity for international financial reporting standards (IFRS). However, differences often exist in terms of what firms report, and once inconsistency between tax regulations and financial reporting regulations occur, differences between taxable and accounting practices are inevitable. This book introduces a new approach to corporate financial reporting by investigating goal incongruence (GING) in the context of the principal and agent (PA) setting. The authors argue that improving the method for the disclosure of information would not only increase the quality of corporate financial information and reporting but also reduce the possibility of any GING arising. This book presents the financial implications of international accounting and financial reporting standards (IAS and IFRS), presenting numerous real-life situations, cases, examples and implications to reveal how GING might influence the implementation of corporate financial reporting of profit volumes and sizes, which are the leading drivers of and widely accepted proxies for corporate financial performance.
Download or read book Worldwide Financial Reporting written by George J. Benston and published by Oxford University Press. This book was released on 2006-04-13 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.
Download or read book Financial Reporting and Corporate Governance written by Thomas A. Lee and published by John Wiley & Sons. This book was released on 2007-04-02 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of the book is to give non-accounting students a basic ability and confidence to read and use financial accounting reports and statements within their business or financial specialties. Many employees in business today are expected to be conversant with reported accounting information as part of their regular job responsibilities. However, they often have little formal training in using such information. For example, in most Western countries, corporate directors and senior executives are legally responsible for the content and quality of publicly reported accounting statements, yet typically have no accounting background or experience to help in the discharge of these responsibilities. The theme of the book is financial reporting as an essential and significant part of corporate governance. There is continuous pressure on companies from government and stakeholder groups to improve their governance and accountability structures and procedures. This book reveals how financial statements and related disclosures assist in good governance and accountability by providing relevant and reliable accounting signals of managerial performance.
Download or read book Corporate Financial Reporting written by Hervé Stolowy and published by Cengage Learning. This book was released on 2002 with total page 668 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Accounting and Reporting courses today need to recognize both the diversity of national traditions and the trend towards accounting harmonization. The profile of students in Financial Accounting courses in European and international business programs is changing. Student bodies are now real melting pots of cultures. English has become the lingua franca of business for most MBA and many undergraduate students. More and more business programs are taught in part or completely in International English. Students today need to be trained to appreciate, understand and analyze a variety of Accounting and Reporting problems from a theoretical and pragmatic point of view, rather than just memorize the local regulatory solution prescribed in one given country or context. Corporate Financial Reporting: A Global Perspective provides an introduction to financial accounting for todayÂ's international business student. It provides a user perspective. Financial Accounting and Reporting is a universal knowledge base required from all students intending to become economic actors. Whether they will use accounting and financial information as internal managers or executives, or as external users (investors, credit analysts, etc.) they will need to interpret accounting data. Rather than providing a regulatory solution to a reporting or measurement issue, Corporate Financial Reporting examines the economic logic of the problem and identifies generic possible solutions and shows the impact each might have on a companyÂ's or decision makerÂ's decisions. Rather than adopting a Â'nationalÂ' approach to accounting issues, Corporate Financial Reporting offers an international perspective, guiding students through IAS, US GAAP and different local standards where they provide an interesting and relevant lesson.
Download or read book Integrated Reporting of corporate financial and nonfinancial data Delivering on its promise to contribute to sustainable development written by David Leicht and published by GRIN Verlag. This book was released on 2012-10-25 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2012 in the subject Economics - Other, The Graduate Institute, language: English, abstract: There is wide-spread awareness about the fact that business has caused or aggravated many significant global crises, calling into question the sustainability of our current economy. Proponents of the emerging concept of Integrated Reporting, however, argue that corporations can reverse this trend by reporting their financial information together with information measured in CSR reports about at what costs to environment and society, also called footprint, a corporation has achieved its profits. Such opening up to disclosure, so the argument, creates incentives for corporations to reduce their footprint; and reputation and capital allocation will then reward well-performing, sustainable corporations leading to a dynamic mechanism that will contribute to sustainable development. Such an argumentation is simplistic and does not hold. Property economics establishes that within a property-based economy, corporations are faced with specific economic requirements as a result of the capitalization process, namely requirements to grow and secure profitability across time and competition. Such requirements leave corporations with no option than to subdue social and environmental considerations to their pursuit of profitability. The latter, in return, dictates that corporations use strategies like Integrated Reporting, arguing for voluntary corporate self-regulation in regards to costs imposed on society and environment, in order to shape a regulatory framework that accommodates their ability to respond to economic requirements. Corporations are moreover not likely to voluntarily report on any measure that will threaten their profitability. The concept of Integrated Reporting can not simultaneously be a corporate tool for shaping a specific legal framework that subdues environmental and social considerations; as well as a contribution to sustainable development, at least not as long as the latter is analyzed from an eco-social perspective that requires that economic interests be subdued to social and environmental considerations. Integrated Reporting can, however, play a role in informing society about the footprint of a given corporation if regulation establishes what is to be measured by corporations when disclosing their footprint.
Download or read book CFO Fundamentals written by Jae K. Shim and published by John Wiley & Sons. This book was released on 2012-03-06 with total page 791 pages. Available in PDF, EPUB and Kindle. Book excerpt: The thorough reference that goes wherever you go The Complete CFO Reference is the perfect up-to-date reference tool for today's busy CFO, controller, treasurer, and other finance professionals. Written in an easy format and packed with checklists, samples, and worked-out solutions for a wide variety of accounting and finance problems, readers can take this handy reference wherever they go-on a business trip, visiting a client, conducting a conference call, or attending a meeting. Covers all major developments in finance and accounting every CFO needs to know about including IFRS, Web-based planning, and ranging from financial reporting and internal control to financial decision making for shareholder value maximization Includes tables, forms, checklists, questionnaires, practical tips, and sample reports Incorporates Accounting Standards Codification (ASC) throughout the book, as well as coverage of International Financial Reporting Standards (IFRS) and its impact on financial reporting, XBRL reporting, risk management and disaster recovery, Web-based planning and budgeting, Web 2.0, cloud computing, and environmental costing Simplifying day-to-day work in dozens of critical areas, The Complete CFO Reference is the perfect up-to-date reference tool for today's busy chief financial officer (CFO), controller, treasurer, financial director, budgeting director, and other financial professionals in public practice and private industry.
