Download or read book Value and Profit written by Geoffrey Whittington and published by Cambridge University Press. This book was released on 2017-08-03 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: The measurement methods used in financial accounting affect our perception of the value and performance of businesses by determining the amount of reported profit or loss and the resources of the business. Thus, measurement affects shareholders and other stakeholders in the business. It has even been suggested that the world financial crisis of 2007–2010 was partly due to the mis-measurement of financial instruments. In this book, Geoffrey Whittington provides a unique survey of the theory and practice of measurement in financial accounts. It seeks to define and illustrate alternative methods, using simple numerical examples, and to analyse their theoretical properties. Also, it summarises extensive empirical evidence and the historical development of ideas and practice. It is essential reading for advanced undergraduate and postgraduate students studying financial accounting, as well as practitioners and policy-makers concerned with accounting standards.

Download or read book Accounting for Price level Changes written by R. S. Gynther and published by Pergamon. This book was released on 1966 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Price-Level Changes: Theory and Procedures shows the importance of taking actions to incorporate the effects of changing prices into each firms accounting systems, and encourage the firms to treat this incorporation as a normal routine.

Download or read book A C Littleton s Final Thoughts on Accounting written by Martin E. Persson and published by Emerald Group Publishing Limited. This book was released on 2016-11-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 20 of Studies in the Development of Accounting Thought (SDAT) is informative and provides reflective analysis in line with other volumes in the series.

Download or read book Current Value Accounting written by Morton Backer and published by . This book was released on 1973 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Essentials of Health Care Finance written by William O. Cleverley and published by Jones & Bartlett Learning. This book was released on 2023-12-11 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: Blending the topics of both accounting and finance, Essentials of Health Care Finance is a relevant, readable, and easily applied resource for health care management students and executives that explores finance theory and its practical application in health care across a full range of facilities, from hospitals, home health agencies, and skilled nursing facilities to surgical centers, physician practices, and integrated health systems. Carefully revised, the Ninth Edition of Essentials of Health Care Finance has been updated with additional reflection, examples, and application so that individuals with no healthcare experience can benefit from additional elaboration on key concepts such as physician practice management, flex budgeting, and strategic financial planning. The Ninth Edition also explores trends in national health expenditures and physician organizations and alignment; changes in health services financing and utilization since the enactment of the Affordable Care Act (ACA)

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 Essentials of Health Care Finance written by William Cleverley and published by Jones & Bartlett Learning. This book was released on 2011 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essentials of Health Care Finance stands firmly in its place as the leading textbook on healthcare finance. No other text so completely blends the best of current finance theory with the tools needed in day-to-day practice. Useful for all course levels as well as a professional reference, this text offers a comprehensive introduction to the field. The Seventh Edition has been thoroughly revised to reflect the current economic environment in the healthcare industry, with thoughtful descriptions and ‘real-world’ examples. As the not-for-profit health care sector has increasingly come under attack by legislators seeking new sources of tax revenue, this edition also features a new chapter on assessing community benefits including an examination of the new Schedule H of the IRS 990 form. Ancillary instructor materials for the Seventh Edition have been significantly expanded and updated. PowerPoint lecture slides now include selected examples from the chapters. Electronic versions of many of the charts and tables in the chapters are provided to enable the instructor to re-create and modify existing examples. An expanded set of test questions with detailed answers will be provided for each chapter. New excel spreadsheets for selected chapters will be created to help both the students and the instructors perform a variety of financial analysis tasks with spreadsheet templates. The instructor’s manual has been revised to include key learning points, chapter overviews, and guidelines for class discussion.

Download or read book Price level Adjustments of Financial Statements written by Eldon S. Hendriksen and published by . This book was released on 1961 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book written by Guy Wanjialin and published by iUniverse. This book was released on 2004 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: A world without accounting means confusion and chaos. Accounting is not only used in the business world, but rather it is used by everyone in all types of situations. Tax touches every aspect of our lives. People are talking about tax on the TV, the radio, newspaper, and the Internet. Life has grown, as a whole, toward higher levels of complexity. The language of accounting and taxation is also expanding: More and more new words are created, and new meanings are added to the old words. Do you know the meaning of these words: ad hoc, accounting bath, below-water, blackout, capex, carve-out, e-tax, postil, Sarbanes-Oxley, strata...? Each term has its unique meaning you may not be able to find a definition in an ordinary dictionary. "An International Dictionary of Accounting & Taxation" is a book with more than 12,000 entries drawn from accounting, auditing and taxation. Each entry has a clear one-sentence definition right to the point. Whether you are an accountant, CPA, tax professional or amateur, you will find this dictionary of immeasurable help.

Download or read book The History of Accounting RLE Accounting written by Michael Chatfield and published by Routledge. This book was released on 2014-02-05 with total page 678 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Consumer Price Index Manual written by International Labour Office and published by International Labour Organization. This book was released on 2004-08-25 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: The consumer price index (CPI) measures the rate at which prices of consumer goods and services change over time. It is used as a key indicator of economic performance, as well as in the setting of monetary and socio-economic policy such as indexation of wages and social security benefits, purchasing power parities and inflation measures. This manual contains methodological guidelines for statistical offices and other agencies responsible for constructing and calculating CPIs, and also examines underlying economic and statistical concepts involved. Topics covered include: expenditure weights, sampling, price collection, quality adjustment, sampling, price indices calculations, errors and bias, organisation and management, dissemination, index number theory, durables and user costs.

Download or read book Wiley IFRS 2015 written by PKF International Ltd and published by John Wiley & Sons. This book was released on 2015-02-02 with total page 1032 pages. Available in PDF, EPUB and Kindle. Book excerpt: The globally-sourced guide to the latest IFRS, with practical application advice Wiley IFRS 2015 is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board. Written by an international team of experts in global accounting standards, this guide provides detailed information on the latest changes to the IFRS, with comprehensive coverage of IFRIC interpretations and the tools needed to maintain IFRS-compliance. Readers will find clear, concise explanations delineated by topic for easy navigation, designed for both quick reference in-depth study, with practical advice for implementing IFRS in real-life scenarios. The goal of the IASB is to achieve global convergence of accounting standards, reducing preparation costs and facilitating the assessment of business outcomes. The IFRS are a key part of the strategy, simplifying reporting for multinational corporations and the analysts and investors tasked with evaluating results. Wiley IFRS 2015 details the most recent changes to the standards, with expert guidance toward implementation. Readers will: Grasp the underlying framework of the International Financial Reporting Standards Understand how to interpret the standards and apply them in the real world Follow the Disclosure Checklist to verify completeness and IFRS compliance Learn from the experts when implementing IFRS for the first time More and more countries are either adopting IFRS or adapting local standards to align with those set by the IASB. The standards change annually, and failure to stay up to date can affect business strategy and outcomes, especially when working internationally. Wiley IFRS 2015 provides the latest information and expert guidance, helping practitioners match IFRS to real-world practice.

Download or read book Corporate Accounting written by Maheshwari S.N. & Maheshwari S.K. and published by Vikas Publishing House. This book was released on with total page 1432 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Accounting is a comprehensive textbook on accounting for different types of corporate bodies, in tune with the growing importance and accounting complexities of the corporate form of business. The book is divided into three convenient sections, each comprising independent chapters dealing with a particular aspect of corporate accounting. It deals exhaustively with the course requirements of students preparing for BCom, MCom, MBA and professional examinations conducted by different institutions, such as the Institute of Chartered Accountants of India (ICAI), the Indian Institute of Bankers (IIB), the Institute of Company Secretaries of India (ICSI) and the Institute of Cost Accountants of India (ICAI).

Download or read book Financial Accounting For BCom of CBCS and Foundation Courses of CA CS and CMA written by Maheshwari S.N. & Maheshwari S.K. & Maheshwari Sharad K. and published by Vikas Publishing House. This book was released on with total page 1024 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Accounting provides a comprehensive coverage to course requirements of students appering in the Financial Accounting paper at the BCom examinations of different Indian universities as per CBCS. It also meets the requirements of students appearing in the accounting paper at the Foundation Examinations of Institute of Chartered Accountants of India, the Institute of Company Secretaries of India and the Institute of Cost Accountants of India. The book is divided into three sections: Section I explains the fundamental principles necessary for understanding the subject. It covers the entire accounting cycle, from recording of financial transactions to the preparation of final accounts. Section II deals with accounting problems related to certain specific types of business transactions. Section III deals with partnership accounts.

Download or read book More Than a Numbers Game written by Thomas A. King and published by John Wiley & Sons. This book was released on 2011-02-17 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world certainly suffers no shortage of accounting texts. The many out there help readers prepare, audit, interpret and explain corporate financial statements. What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility. King addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S. corporate accounting. More Than a Numbers Game: A Brief History of Accounting was inspired by Arthur Levitt's landmark 1998 speech delivered at New York University. The Securities and Exchange Commission chairman described the too-little challenged custom of earnings management and presaged the breakdown in the US corporate accounting three years later. Somehow, over a one-hundred year period, accounting morphed from a tool used by American railroad managers to communicate with absent British investors into an enabler of corporate fraud. How this happened makes for a good business story. This book is not another description of accounting scandals. Instead it offers a history of ideas. Each chapter covers a controversial topic that emerged over the past century. Historical background and discussion of people involved give relevance to concepts discussed. The author shows how economics, finance, law and business customs contributed to accounting's development. Ideas presented come from a career spent working with accounting information.

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: