Download or read book Forging Accounting Principles in New Zealand written by Stephen A. Zeff and published by . This book was released on 1979 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: The object of this study was to discover and trace the origins and evolution of the process by which accounting principles are established in New Zealand.
Download or read book Forging Accounting Principles in Five Countries written by Stephen A. Zeff and published by Routledge. This book was released on 2016-01-29 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title, first published in 1972, examines five countries that have experience with programs designed to improve the quality of financial reporting. Zeff devotes separate chapters to the historical evolution of the program, and then goes on to compare and analyse the various trends. This book presents an important piece of research to those concerned with the development of accounting principles.
Download or read book New Zealand and Europe written by Bernadette Luciano and published by Rodopi. This book was released on 2005 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is one of first comparative studies of the cultural, political and economic interactions between New Zealand and Europe. The chapters that comprise this book are a deliberate exercise in variety inside the theme of New Zealand and Europe: Connections and Comparisons. They derive from the first conference of the New Zealand European Studies Association and give a flavour of the active and far-reaching nature of studies relating to Europe currently taking place in New Zealand. The cultural and historical chapters, while often quite specific in focus, touch on themes of universal cross-cultural relevance: the fate of imported languages and cultures; the tendencies to familiarise or exoticise unknown lands; the problematic representation of women in politics; the ambivalences and tensions between dominant and subordinate cultures; and the responsibility of the intellectual in the face of authority.
Download or read book Forging Accounting Principles in Australia written by Stephen A. Zeff and published by . This book was released on 1973 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Reporting in the Pacific Asia Region written by Ronald Ma and published by World Scientific. This book was released on 1997 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. The final chapter in Part III deals with the problems and prospects for accounting harmonisation in the region.
Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2007-03-21 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Main feature examines developments in accounting regulation Papers provide an international perspective on accounting and finance issues Volume 19 contains main papers, research reports, a feature, capsule commentary, perspectives, and book reviews
Download or read book The Routledge Companion to Accounting Education written by Richard M.S. Wilson and published by Routledge. This book was released on 2014-04-29 with total page 1070 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.
Download or read book Advances in International Accounting written by J. Timothy Sale and published by Elsevier. This book was released on 2001-08-31 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. "Advances in International Accounting" welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.
Download or read book International Classification of Financial Reporting written by Christopher Nobes and published by Routledge. This book was released on 2014-08-07 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
Download or read book Insights from Accounting History written by Stephen Zeff and published by Routledge. This book was released on 2010-06-10 with total page 749 pages. Available in PDF, EPUB and Kindle. Book excerpt: Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.
Download or read book Accounting History 1976 1986 RLE Accounting written by Peter Boys and published by Routledge. This book was released on 2013-12-04 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: The journal Accounting History was published in eight volumes intermittently between 1976 and 1986. It had a relatively small circulation and this re-issue of its anthology provides the opportunity for many of the articles which appeared in the journal over the years to once again reach a wider audience. The volume begins with items of a general nature, covering the importance of preserving accounting records and accounting history in general. Subsequent categories deal with the methodology of historical accounting research, government accounting, taxation, bankruptcy, professional accountancy and accounting theory, as well as auditing and management accounting.
Download or read book Chartered Accountants Journal of New Zealand written by and published by . This book was released on 1999 with total page 1116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Reporting and Global Capital Markets written by Kees Camfferman and published by Oxford University Press, USA. This book was released on 2007-03-08 with total page 701 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher description
Download or read book Accounting Regulation and Elite Structures written by Sten Jönsson and published by . This book was released on 1988-12-13 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed to be read by social and political scientists as well as accountants, this is a study of accounting regulation based on empirical research carried out in Sweden. The book includes material on standard setting, regulation, corporatism and the production of law.
Download or read book Victoria University of Wellington 1899 1999 written by Rachel Barrowman and published by Victoria University Press. This book was released on 1999 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Role of the State and Accounting Transparency written by Mohammad Nurunnabi and published by Routledge. This book was released on 2016-03-17 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dr Mohammad Nurunnabi examines the factors that affect the implementation of International Financial Reporting Standards (IFRS) in developing countries and answers these specific research questions: - What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRS in developing countries? - How do cultural factors affect said implementation? - How does a study of implementing IFRS help to build an understanding of a theory of the role of the state in accounting change in developing countries? This follows a mixed methodology approach, in which interviews are conducted, IFRS-related enforcement documents and annual reports are evaluated. More than 138 countries have adopted IFRS, yet the International Accounting Standards Board (IASB) does not provide an implementation index. Financial reporting varies by country, even within the area of the world that has apparently adopted IFRS and Nurunnabi offers an important viewpoint that considers the issues of IFRS implementation from various perspectives. This is an invaluable resource for Undergraduate, Masters and PhD students, policy makers (at local, regional and international level) namely the IASB, World Bank, IMF, practitioners and users, giving them the necessary insight into the financial reporting environment and the state’s attitude towards accounting transparency. Most importantly, this book contributes to military and democratic political regimes and the Max Weberian view of the theory of the role of the state’s attitude towards accounting transparency.
Download or read book Securities Regulation in Australia and New Zealand written by Gordon R. Walker and published by Oxford University Press, USA. This book was released on 1994 with total page 968 pages. Available in PDF, EPUB and Kindle. Book excerpt: The regulation of securities markets is a survival issue for island nations such as Australia and New Zealand which require foreign investment for economic growth. This timely book covers all aspects of securities regulation--from the physical markets and the operation of the Stock Exchanges to the workings of the Securities Commissions. It should be of interest to legal practitioners, accountants, and persons involved in finance.
