The Routledge Companion to Accounting, Reporting and Regulation (eBook, ePUB)

Redaktion: Mourik, Carien van; Walton, Peter

• Format: ePub

Produktbeschreibung

Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis.

The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance.

This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

---

Dieser Download kann aus rechtlichen Gründen nur mit Rechnungsadresse in A, B, BG, CY, CZ, D, DK, EW, E, FIN, F, GR, HR, H, IRL, I, LT, L, LR, M, NL, PL, P, R, S, SLO, SK ausgeliefert werden.

Produktdetails

• Verlag: Taylor & Francis eBooks
• Seitenzahl: 568
• Erscheinungstermin: 1. Oktober 2013
• Englisch
• ISBN-13: 9781136243493
• Artikelnr.: 39681921

Autorenporträt

Carien van Mourik is Lecturer in Accounting at the Open University Business School. Her research interests include financial accounting and reporting theory and the public interest in international financial accounting and reporting regulation Peter Walton is Professor of Accounting at ESSEC Business School and co-director of the ESSEC-KPMG Financial Reporting Chair. Peter is the Chairman of the EAA Financial Reporting Standards Committee. He is also the editor of World Accounting Report and The Routledge Companion to Fair Value and Financial Reporting (2007)

Inhaltsangabe

Part I: Accounting 1. What is Accounting? 2. Methodology in Financial
Accounting Theory 3. Fundamental Issues in Financial Accounting and
Reporting Theory 4. Continental European Accounting Theory: Evolution and
Evaluation 5. English Language Theories of Financial Reporting Part II:
Reporting 6. Recognition and Measurement 7. Fair Value and Financial
Reporting 8. Costs and Benefits of Disclosure 9. Auditing Part III:
(International) Accounting Standard Setting and Regulation 10. The Public
Interest in International Financial Accounting, Reporting and Regulation
11. Perspectives on the Roles of and Need for Accounting Regulation 12.
Economic Theory of Financial Reporting Regulation 13. Global Convergence of
Accounting Standards 14. The Role of Conceptual Frameworks in Accounting
Standard-Setting 15. The Application of IFRS Across Different Institutional
Environments Part IV: Institutional Aspects of (International) Financial
Reporting Regulation 16. The International Accounting Standards Board 17.
Influences on the Standard-setting and Regulatory Process 18. Stock
Exchanges and International Financial Reporting Regulation 19. Auditors and
International Financial Reporting 20. Multinational Corporations and IFRS
21. The IFRS for SMEs Part V: Social and Economic Aspects of
(International) Financial Reporting Regulation 22. Socio-economic
Consequences of IFRSs 23. Turf Wars or Missionary Zeal: IFRS, IFAC, the
World Bank and the IMF 24. Accounting Regulation in Emerging Markets and
Newly Industrialising Countries 25. Accounting Regulation and IFRS in
Islamic Countries 26. Accounting Tools for Environmental Management and
Communication