Download or read book The Accountant s Perception of the Usefulness of Human Resource Accounting Information in Published Financial Statements written by Jacob Bernard Paperman and published by . This book was released on 1976 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Executive s Digest of Financial Research 1976 written by John W. Buckley and published by . This book was released on 1978 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Catalog of Copyright Entries Third Series written by Library of Congress. Copyright Office and published by Copyright Office, Library of Congress. This book was released on 1978 with total page 1696 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book American Doctoral Dissertations written by and published by . This book was released on 1980 with total page 604 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dissertation Abstracts International written by and published by . This book was released on 1984 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Relevance of Human Resource Accounting to Effective Financial Reporting written by Ishola Akintoye and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Human resource Accounting (HRA) involves accounting for expenditure related to human asset in and organization as opposed to traditional accounting which merely expense these costs and reduces profit which to your mind sub optimise financial reporting. As a result of this agitation and need for harmonization of human with other resources in financial reporting, this study was carried out.The work of Ashton (2005) using the Skandia Model of intellectual Capital of value creation was extensively reviewed to justify the need of evaluating intellectual capital in organizations. This study using Oceanic Bank Plc as a case study adopted the Lev and Schwartz model to determine the value of human resources, simple linear regression was used to analyse the impact of human resource financial reporting using investment in human capital, profitability and capital employed. Secondary data obtained from the annual reports and accounts of Oceanic Bank plc for 2002-2006 was used.It was discovered that human resources has a positive effect on the profit and capital employed by the bank, leading credence to the findings of Ashton, that there is association between components of intellectual capital and firm-and market-level financial outcomes. It is also in support of Akintoye (2003) that the published Financial Statement may be incomplete without accounting for human resources. The very hot debates on the adoption of and convergence with international Financial Reporting Standard (IFRS) from 2004 and the eventual break down of assets to components is suggesting the possibility of an exposure draft on this all important asset very soon.It was recommended that the likely length of time an employee will spend in an organization should be considered during recruitment and such estimated human resources be capitalized and amortized overtime.
Download or read book Requirements for Recurring Reports to the Congress written by and published by . This book was released on 1984 with total page 812 pages. Available in PDF, EPUB and Kindle. Book excerpt: Describes reports required of executive branch agencies by the Congress on a recurring basis.
Download or read book The National Public Accountant written by and published by . This book was released on 1973 with total page 542 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 Financial Reporting to Employees RLE Accounting written by Lee D. Parker and published by Routledge. This book was released on 2013-12-04 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces accountants and managers to an historical perspective of corporate financial reporting to employees. It presents a resource for research and practice based upon a literature that for its pre-1970 decades has been largely unfamiliar to contemporary educators, researchers and practitioners alike. In addition the pieces not only provide an historical view of issues and arguments, but of actual reporting practice and audience responses. For the students and researcher, these readings offer a first-hand glimpse into the intentions of employee report producers, the critiques of observers at the time, and the requirements of employees in some instances. For report producers, managers and accountants, it reveals some of the reporting traditions that we have inherited today as well as reporting practices that have already been recommended, tried and tested in the past. The readings selected cover a sixty year period from the 1920s through to the close of the 1970s, with the exception of the first contribution by Lewis, Parker and Sutcliffe (1984) that serves as the historical overview and analysis for the whole text.
Download or read book Handbook of Accounting and Sustainability written by Adams, Carol A. and published by Edward Elgar Publishing. This book was released on 2022-07-21 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook provides a comprehensive study of research, practice and policy at the nexus of accounting and sustainability, or sustainable development. Chapters explain key drivers of developments at the nexus, critique those developments, summarise the findings of research on key themes in the field, and suggest areas for further research, offering evidence-based practice and policy solutions.
Download or read book Audits of 401 k Plans written by Deloitte & Touche Consulting Group and published by John Wiley & Sons. This book was released on 2020-06-30 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most hands-on and authoritative guide to conducting 401(k) plan audits In the newly revised second edition of Audits of 401(k) Plans, a team of expert authors from the renowned ???Big Four??? firm Deloitte and Touche delivers an essential and practical guide for auditors engaged in the 401(k) plan audits. Readers will learn to move effectively and efficiently through audits of these popular employee benefit plans and gather strategies and techniques compliant with the Employee Retirement Income Security Act (ERISA) and SEC rules. This latest edition provides the latest updates to FASB Accounting Standards, SEC regulations, and regulatory changes under all relevant legislation. It???s an indispensable handbook for practicing auditors who seek to responsibly discharge their duties in 401(k) audits.
Download or read book Readings in Accounting for Management Control written by David Otley and Kenneth Merchant Clive Emmanuel and published by Springer. This book was released on 2013-12-19 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Michigan academician written by and published by . This book was released on with total page 1058 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial and Managerial Aspects in Human Resource Management written by Dennis Pepple and published by Emerald Group Publishing. This book was released on 2021-01-13 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial and Managerial Aspects in HRM: A Practical Guide breaks new ground by being the first to compile the everyday management and financial decisions of HR managers in a single book. It is an essential resource for understanding core practical HRM issues in the modern workplace.
Download or read book Challenges in the Adoption of International Public Sector Accounting Standards written by Isabel Brusca and published by Springer Nature. This book was released on 2021-04-15 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.
Download or read book Human Resource Accounting written by Eric Flamholtz and published by Jossey-Bass. This book was released on 1985-12-03 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dostoevsky's Democracy offers a major reinterpretation of the life and work of the great Russian writer by closely reexamining the crucial transitional period between the early works of the 1840s and the important novels of the 1860s. Sentenced to death in 1849 for utopian socialist political activity, the 28-year-old Dostoevsky was subjected to a mock execution and then exiled to Siberia for a decade, including four years in a forced labor camp, where he experienced a crisis of belief. It has been influentially argued that the result of this crisis was a conversion to Russian Orthodoxy and reactionary politics. But Dostoevsky's Democracy challenges this view through a close investigation of Dostoevsky's Siberian decade and its most important work, the autobiographical novel Notes from the House of the Dead (1861). Nancy Ruttenburg argues that Dostoevsky's crisis was set off by his encounter with common Russians in the labor camp, an experience that led to an intense artistic meditation on what he would call Russian "democratism." By tracing the effects of this crisis, Dostoevsky's Democracy presents a new understanding of Dostoevsky's aesthetic and political development and his role in shaping Russian modernity itself, especially in relation to the preeminent political event of his time, peasant emancipation.
