Download or read book Professional Judgment in Financial Reporting written by Michael Gibbins and published by CICA = ICCA. This book was released on 1988 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the nature and practice of professional judgement in financial reporting: professional judgement on accounting measurement, presentation and disclosure issues.
Download or read book Judgment in International Accounting written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 1990-02-20 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Belkaoui offers a thorough examination of the various factors that affect the judgment/decision process in an accounting setting. As the author notes at the outset, an appreciation of the various influences on accounting decisionmaking is of critical importance to users, preparers, and verifiers of accounting information--particularly in an era of multinational corporations and global markets. In order to explain the judgment process in accounting, Belkaoui proposes a new theoretical model which assumes both that a cognitive process guides judgments and decisionmaking in accounting and that the schemata underlying this process are shaped by the crucial factors of national culture, language, organizational culture, and contractual agreements. The author examines each of these influences in turn, offering a comprehensive guide to the practitioner and researcher seeking empirical hypotheses to explain the judgment process in the international accounting arena. The bulk of the volume is devoted to an in-depth examination of each of the five relativisms which affect the accounting judgment/decision process--cognitive, cultural, linguistic, organizational, and contractual. In each chapter, the author explores the theory and findings underlying these relativisms in the social sciences and their contribution to explaining the judgment/decision process in accounting. The final chapter synthesizes the preceding material and develops an international accounting theory based upon the judgment/decision model. Throughout, Belkaoui focuses on the complexity and richness of the judgment/decision process, cautioning that the evaluation of any accounting information must take into account the various critical influences on this process.
Download or read book International Accounting and Transnational Decisions written by S. J. Gray and published by Butterworth-Heinemann. This book was released on 2014-05-20 with total page 513 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.
Download or read book International Accounting Control Evaluation and Auditor Judgment written by Theodore J. Mock and published by . This book was released on 1981 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Judgment and Decision Making Research in Accounting and Auditing written by Robert H. Ashton and published by Cambridge University Press. This book was released on 1995-09-29 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: A timely and comprehensive study on behavioural decision-making within the field of accounting.
Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make informed decisions in today's dynamic international business environments International accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide. Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black's International Accounting and Multinational Enterprises focuses on international business strategies and how accounting applies to these strategies. You'll learn how to use financial and accounting information across borders, and make more informed decisions in an increasingly complex international business environment. The authors also explain the key factors, including cultural differences, that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide. New to This Edition: * New coauthor, Ervin L. Black of Brigham Young University. * Updated coverage on corporate governance, Sarbanes-Oxley, the Public Company Accounting Oversight Board (PCAOB), and how these forces affect U.S.-based multinationals, as well as companies in other countries. * Increased coverage of the efforts of the International Accounting Standards Board (IASB) to establish a uniform set of International Financial Reporting Standards (IRFS) worldwide and its interface with different national standard setters, especially the FASB. Special attention is given to the experience of the European Union and Australia in adopting IFRS in 2005. * A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions. * Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter. * Expanded end-of-chapter material, including more discussion questions and exercises. * New cases (two per chapter) on the web. * Accounting for foreign exchange is now covered in two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management.
Download or read book International Accounting Standards written by Felix Pomeranz and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Achieving Global Convergence of Financial Reporting Standards written by Christopher Patel and published by Emerald Group Publishing. This book was released on 2011-12-15 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.
Download or read book Judgment in International Accounting written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 1990-02-20 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Belkaoui offers a thorough examination of the various factors that affect the judgment/decision process in an accounting setting. As the author notes at the outset, an appreciation of the various influences on accounting decisionmaking is of critical importance to users, preparers, and verifiers of accounting information--particularly in an era of multinational corporations and global markets. In order to explain the judgment process in accounting, Belkaoui proposes a new theoretical model which assumes both that a cognitive process guides judgments and decisionmaking in accounting and that the schemata underlying this process are shaped by the crucial factors of national culture, language, organizational culture, and contractual agreements. The author examines each of these influences in turn, offering a comprehensive guide to the practitioner and researcher seeking empirical hypotheses to explain the judgment process in the international accounting arena. The bulk of the volume is devoted to an in-depth examination of each of the five relativisms which affect the accounting judgment/decision process--cognitive, cultural, linguistic, organizational, and contractual. In each chapter, the author explores the theory and findings underlying these relativisms in the social sciences and their contribution to explaining the judgment/decision process in accounting. The final chapter synthesizes the preceding material and develops an international accounting theory based upon the judgment/decision model. Throughout, Belkaoui focuses on the complexity and richness of the judgment/decision process, cautioning that the evaluation of any accounting information must take into account the various critical influences on this process.
Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Download or read book Disclosures and Judgment in Financial Reporting written by and published by . This book was released on 2015 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Financial Reporting Standards written by F. Greg Burton and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book links broad concepts and accounting principles to the requirements of IFRS to help students develop the judgment needed in using a principle-based standard. It includes cases, real-world examples, and a website to link theory to practice.
Download or read book Exploring Translation and Multilingual Text Production written by Erich Steiner and published by Walter de Gruyter. This book was released on 2013-02-06 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: The series serves to propagate investigations into language usage, especially with respect to computational support. This includes all forms of text handling activity, not only interlingual translations, but also conversions carried out in response to different communicative tasks. Among the major topics are problems of text transfer and the interplay between human and machine activities.
Download or read book International Financial Reporting Standards written by Hennie van Greuning and published by World Bank Publications. This book was released on 2006 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation. International Financial Reporting Standards (IFRS) in a business situation can have a significant effect on the financial results and position of a division or an entire business enterprise. 'International Financial Reporting Standards: A Practical Guide' gives private or public sector executives, managers, and financial analysts without a strong background in accounting the tools they need to participate in discussions and decisions on the appropriateness or application of IFRS.Each chapter summarizes an International Financial Reporting Standard, following a consistent structure: â&€¢ Problems addressed by the IFRS â&€¢ Scope of the Standard â&€¢ Key concepts and definitions â&€¢ Accounting treatment â&€¢ Presentation and disclosure â&€¢ Financial analysis and interpretation.
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book Accounting and Auditing Research and Databases written by Thomas R. Weirich and published by John Wiley & Sons. This book was released on 2012-08-28 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: The easy-to-use, do-it-yourself desk accounting and auditing research database FASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS. Highlights each specific database Step-by-step guidance to research resources Explains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS Enables you to understand accounting and auditing research to reach solutions Accounting and Auditing Research & Databases: A Practitioner's Desk Reference focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within your organization.
Download or read book Encyclopedia of International Accounting written by Parmod Chand and published by Edward Elgar Publishing. This book was released on 2024-06-05 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Encyclopedia presents a comprehensive overview of international accounting. Top scholars in the field highlight key issues such as accounting standards, sustainability reporting, ethical standards, corporate governance, theories of regulation, and international institutions.
