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.

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.

Accounting Principles and Practice for New Zealand Students is authored by Mary Low, Howard Davey, Anthony Ling, Umesh Sharma and Alvin Cheng. This book is designed to provide an introduction to the practice of accounting. After completing this text students should have a sound knowledge of the basic accounting system, an understanding of the relationship between source documents, journal entries, ledgers and full sets of accounts. Students will be introduced to the use of subsidiary ledgers, particularly in the area of debtors and creditors, as well as considering financial statements appropriate for sole traders and partnerships, the treatment of GST, and issues concerning cash reporting, inventory, and property, plant and equipment. Ethical considerations in accounting are also dealt with. This customised eBook has been created with the content you need for your studies. Due to the process used to produce this customised eBook, it doesn't offer the same functionality available in other Cengage eBooks, including read aloud and copy text.

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.

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.

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

This book has been written primarily for accountancy students in their second year of study. It focuses on the practical aspects of intermediate financial accounting through the application of New Zealand International Accounting Standards (NZ IAS), complemented by a discussion of the underlying theory. In addition to the regular topics covered in a course of accounting at this level there is comprehensive coverage of a wide range of financial accounting issues covering topics such as: environmental and social responsibility accounting; accounting for e-commerce; trust accounting; accounting for the primary sector; accounting for liquidations and receiverships. Each chapter provides: learning objectives; clear worked examples to illustrate methods; real-life examples drawn from New Zealand company information; chapter summaries, and; a comprehensive set of questions and exercises to test the reader's grasp of the contents. Supplements: A CD included in the back of the book provides students with additional questions, exercises and solutions, as well as current articles on various topics included in the book. An icon in the margins of the text indicates when additional material is available on the CD. New to this edition: The text has been updated to meet the requirements of the New Zealand International Accounting Standards (NZ IAS), to January 2010. At the time of writing, a number of initiatives are in the pipe-line that will have implications on current standards and the related processes - the text briefly describes the Ministry of Economic Development (MED) and the Accounting Standards Review Board (ASRB) discussion documents relating to the proposed framework for financial reporting. Current financial statements from companies who have used the NZ IASs in the preparation of these documents have been included to illustrate the application of the new standards.

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.