The Routledge Companion To Fair Value In Accounting
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Author |
: Gilad Livne |
Publisher |
: Routledge |
Total Pages |
: 757 |
Release |
: 2018-06-13 |
ISBN-10 |
: 9781317221319 |
ISBN-13 |
: 1317221311 |
Rating |
: 4/5 (19 Downloads) |
Synopsis The Routledge Companion to Fair Value in Accounting by : Gilad Livne
The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Author |
: Peter Walton |
Publisher |
: Routledge |
Total Pages |
: 418 |
Release |
: 2012-08-21 |
ISBN-10 |
: 9781136713095 |
ISBN-13 |
: 1136713093 |
Rating |
: 4/5 (95 Downloads) |
Synopsis The Routledge Companion to Fair Value and Financial Reporting by : Peter Walton
Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Author |
: |
Publisher |
: |
Total Pages |
: |
Release |
: |
ISBN-10 |
: 0415723213 |
ISBN-13 |
: 9780415723213 |
Rating |
: 4/5 (13 Downloads) |
Synopsis ROUTLEDGE COMPANION TO FAIR VALUE IN ACCOUNTING. by :
Author |
: Stewart Jones |
Publisher |
: Routledge |
Total Pages |
: 559 |
Release |
: 2015-05-22 |
ISBN-10 |
: 9781135107260 |
ISBN-13 |
: 1135107262 |
Rating |
: 4/5 (60 Downloads) |
Synopsis The Routledge Companion to Financial Accounting Theory by : Stewart Jones
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Author |
: Gilad Livne |
Publisher |
: Routledge |
Total Pages |
: 346 |
Release |
: 2018-06-13 |
ISBN-10 |
: 9781317221326 |
ISBN-13 |
: 131722132X |
Rating |
: 4/5 (26 Downloads) |
Synopsis The Routledge Companion to Fair Value in Accounting by : Gilad Livne
The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Author |
: Carien van Mourik |
Publisher |
: Routledge |
Total Pages |
: 568 |
Release |
: 2013-10-01 |
ISBN-10 |
: 9781136243509 |
ISBN-13 |
: 113624350X |
Rating |
: 4/5 (09 Downloads) |
Synopsis The Routledge Companion to Accounting, Reporting and Regulation by : Carien van Mourik
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.
Author |
: Lisa Jack |
Publisher |
: Routledge |
Total Pages |
: 369 |
Release |
: 2013-05-02 |
ISBN-10 |
: 9781135071578 |
ISBN-13 |
: 1135071578 |
Rating |
: 4/5 (78 Downloads) |
Synopsis The Routledge Companion to Accounting Communication by : Lisa Jack
One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting. The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as: The miscommunication that preceded the global financial crisis The failure of sustainability reporting The development of XBRL How to cut clutter With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners.
Author |
: Pauline Weetman |
Publisher |
: Routledge |
Total Pages |
: 391 |
Release |
: 2019-07-23 |
ISBN-10 |
: 9781351128483 |
ISBN-13 |
: 1351128485 |
Rating |
: 4/5 (83 Downloads) |
Synopsis The Routledge Companion to Accounting in Emerging Economies by : Pauline Weetman
As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence. This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature.
Author |
: Zahirul Hoque |
Publisher |
: Taylor & Francis |
Total Pages |
: 566 |
Release |
: 2017-03-31 |
ISBN-10 |
: 9781317380245 |
ISBN-13 |
: 131738024X |
Rating |
: 4/5 (45 Downloads) |
Synopsis The Routledge Companion to Qualitative Accounting Research Methods by : Zahirul Hoque
Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.
Author |
: Jill Collis |
Publisher |
: Bloomsbury Publishing |
Total Pages |
: 624 |
Release |
: 2017-09-16 |
ISBN-10 |
: 9781137521507 |
ISBN-13 |
: 1137521503 |
Rating |
: 4/5 (07 Downloads) |
Synopsis Business Accounting by : Jill Collis
This textbook provides an accessible introduction to accounting, giving a clear and concise overview of financial accounting, management accounting and financial management. Using international examples, cases and real company data to contextualise the theory, the authors explain the key concepts in a logical fashion, providing students with a theoretical and practical foundation in the subject. In particular, the running case study helps students to keep applying new concepts to a familiar context. The main author, Jill Collis, is an experienced author who has a proven ability to simplify difficult topics and communicate them in a clear and engaging way. This textbook has been developed specifically to provide a comprehensive introduction to accounting for anybody coming to the subject for the first time, either at undergraduate or postgraduate level. New to this Edition: - The important and contemporary topics of ethics, corporate governance and corporate social responsibility are given more prominence in this new edition - A new chapter on the statement of cash flows has been added - The number of questions in the book and online has been increased substantially to provide students with more opportunity to test their understanding and provide lecturers with more materials to perform assessments Accompanying online resources for this title can be found at bloomsburyonlineresources.com/business-accounting-3e. These resources are designed to support teaching and learning when using this textbook and are available at no extra cost.