Download or read book More Accounting Changes written by Robert Herz and published by Emerald Group Publishing. This book was released on 2016-09-12 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.
Download or read book Accounting Changes written by Robert H. Herz and published by American Institute of Certified Public Accountants (AICPA). This book was released on 2013-01-01 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Management Accounting Change written by Danture Wickramasinghe and published by Routledge. This book was released on 2012-08-21 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory. Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it: shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories. This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.
Download or read book International Pressures for Accounting Change written by Anthony G. Hopwood and published by . This book was released on 1989 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 384 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 Remaining Relevant written by Rob Nixon and published by Fontaine Press Pty Ltd. This book was released on 2015-03-27 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: ‘Remaining Relevant’ is practical and practiced advice for accountants to remain relevant in a ‘disrupted’ industry and has been described as “the most important business book that you will read this year.” Anthony S Bongiorno, The Bongiorno Group. The explosion of cloud computing and its impact on the accounting industry is the impetus for ‘Remaining Relevant’, which is all about the future of the accounting profession - essential reading in this manual for an accountant’s success. “Technology is enabling and will demand the accounting profession to transform. From the changing the engagement and service mix within a firm, to fixed fee billing and off shoring ... everything is up for review. As long-term industry insider and visionary, Rob has the unique capability to help accountants focus on what is important through his direct, and at times confronting, analysis of the profession. A must read.” Tim Reed, MYOB CEO “Rob Nixon is to accounting what Peter Drucker was to strategy: He creates new paradigms and fresh approaches to a discipline that would be headed for the doldrums without him.” Alan Weiss, PhD, Author, Million Dollar Consulting Rhode Island, USA “The accounting game is changing forever. Any partner who doesn’t acknowledge this is kidding themselves. The age of the dinosaur firm is coming to an end, and this book is a must for any accountant who wants to remain relevant in the 21st Century.” Chris Hooper, CEO, Accodex Adelaide, Australia
Download or read book Accounting Changes written by Robert H. Herz and published by American Institute of Certified Public Accountants (AICPA). This book was released on 2013-01-01 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Introduction to Business written by Lawrence J. Gitman and published by . This book was released on 2023-05-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Accountability and Crisis Management written by Ericka Costa and published by Taylor & Francis. This book was released on 2024-08-01 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conventional economic and accounting systems have been exposed by the limitations of market-driven mechanisms, where public services, education and healthcare have been subordinated to profit, exacerbating the inequalities between people and countries. Italy was one of the earliest countries to be affected by the COVID-19 pandemic and also one of the hardest-hit. The successes and failures of the Italian response provides a blueprint for the factors determining the ability of institutions to meet these challenges. This book presents a multifaceted analysis and reflection of the challenges that various types of organisations - public, private and non-profit - have had to face during the pandemic. It contributes to the creation of robust strategies for institutions worldwide to be able to respond promptly and equitably to future emergencies and offers insights for developing policy and practice, with respect to global leaders’ accountability for and management of exceptional events. It addresses three main subjects: extraordinary events and their challenges for business and organisations; the nature and roles of interdisciplinary accounting and accountability in a pandemic environment; and how the global pandemic is impacting accounting and accountability in diverse contexts, such as public services, healthcare, education, and NGOs. With a focus on institutional approaches to establishing, maintaining and discharging accountability throughout the pandemic, the insights of this book are invaluable to both students and practitioners seeking to bolster institutional resilience in an increasingly uncertain world. Both management and accounting communities can learn from this extraordinary global event to promote the process of transforming how business and societies operate.
Download or read book Financial Accounting For Dummies written by Maire Loughran and published by John Wiley & Sons. This book was released on 2011-03-21 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Your plain-English guide to navigating a financial accounting course Despite the economic landscape and job market, demand for accountants remains strong, and accountants will continue to see high demand for their services as the economy rebounds and businesses grow. Additionally, one of the effects of the economic downturn is a greater emphasis on accountability, transparency, and controls in financial reporting. With easy-to-understand explanations and real-life examples, Financial Accounting For Dummies provides students who are studying business, finance, and accounting with the basic concepts, terminology, and methods to interpret, analyze, and evaluate actual corporate financial statements. Covers traditional introductory financial accounting course material Explores concepts accountants and other business professionals use to prepare reports Details mergers and acquisitions purchase and pooling, free cash flow, and financial statement analysis Whether you're a student on your way to earning a bachelor's degree, MBA, or MAcc, Financial Accounting For Dummies gives you a wealth of information to grasp the subject and ace the course.
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.
Download or read book Wiley GAAP 2018 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2018-03-06 with total page 2570 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get the most comprehensive coverage of the FASB Codification and the latest FASB updates in a single volume Wiley GAAP 2018: Interpretation and Application of Generally Accepted Accounting Principles is a thorough study and analysis of all US Generally Accepted Accounting Principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) Codification. All topics are explained with relevant terminology and practice-oriented real world examples. Each chapter is composed of a discussion of perspectives and issues, definitions of terms, concepts, rules, and examples. US GAAP is constantly being updated, and its users require expert interpretation and explanation of the relevant principles. This book provides the most comprehensive coverage of each Codification topic. It contains clear, user-friendly guidance on every pronouncement. Fully up-to-date with all the latest changes, including those to inventory, financial instruments, revenue, and leases Includes more real-world examples and illustrations than competing titles Arranged according to the FASB Codification, all topics are referenced to the Codification Wiley GAAP 2018 renders GAAP more understandable and accessible for research and is designed to reduce the amount of time and effort needed to solve accounting research and implementation issues, making it the best go-to source for CPAs and others working in accounting.
Download or read book Only Trends Matter written by David Willcox and published by Trafford Publishing. This book was released on 2013 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Only Trends Matter - A step change in management accounting This is not just a book for accountants; it is directed to all managers in all types of organization, commercial, public, charitable or social, that receive regular profit and loss or income and expenditure statements otherwise known as management accounts. They are the most ubiquitous financial report used in the world today. The author is not an academic and all managers, whatever their discipline should be able to relate to it. Although the author was originally a management accountant he spent the majority of his career in general management so has experienced management accounts from both perspectives. As a CEO he recognized that much time was being wasted at board meetings discussing history, prompted by the management accounts and this instigated his research to find a way of transforming management accounts into a modern day and invaluable management tool. There is a dearth of publications addressing the presentation and format of financial information despite the fact that unless it is comprehensible it is of little use as a management report. Some good managers admit that they find numerous columns of numbers difficult to understand and many don't admit it at all. It appears to be a subject that accountants give limited consideration to, and it is staggering that despite monumental changes in business technology the format and content of management accounts has changed little over 50 years or more. The book reveals that management accounts are commonly criticised by managers for being too little, too late to help them manage their day to day activities but criticism of management accounting techniques is not new, Johnson and Kaplan in their renowned book "Relevance Lost: The Rise and Fall of Management Accounting," 1987, could not have phrased it better. "Today's management accounting information, driven by the procedures and cycle of the organization's financial reporting system, is too late, too aggregated, and too distorted to be relevant for managers' planning and control decisions." Whenever presented, management accounts are out of date, they erroneously compare actual performance with a budget which becomes increasingly irrelevant as the financial year progresses, they cumulatively cover a different time period each time they're presented, they fail to consider differing numbers of days in each accounting period so there is no consistency and they take no account of seasonality, they also fail to consider the consequences of what happened in the previous financial year or what is likely to happen in future. This book sets out a system that addresses and solves all these problems with management accounts. If you are persuaded that the system can be of value to you then the book can be used as a practical, detailed guide to its implementation and use in your organization.
Download or read book Accounting Changes and Error Corrections written by Financial Accounting Standards Board and published by . This book was released on 2005 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Aiming for Global Accounting Standards written by Kees Camfferman and published by OUP Oxford. This book was released on 2015-03-26 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.
Download or read book Accounting and Financial System Reform in a Transition Economy A Case Study of Russia written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2006-06-18 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt: Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political, and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia was written to help fill that gap.
Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2020-07-24 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt: From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.
