International Classification Of Financial Reporting 3e

Author: Christopher Nobes
Publisher: Routledge
ISBN: 1317816382
Size: 41.43 MB
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International Classification Of Financial Reporting 3e from the Author: Christopher Nobes. 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.

Maritime Economics 3e

Author: Martin Stopford
Publisher: Routledge
ISBN: 1134476531
Size: 38.32 MB
Format: PDF, ePub, Docs
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Maritime Economics 3e from the Author: Martin Stopford. For 5000 years shipping has served the world economy and today it provides a sophisticated transport service to every part of the globe. Yet despite its economic complexity, shipping retains much of the competitive cut and thrust of the “perfect” market of classical economics. This blend of sophisticated logistics and larger than life entrepreneurs makes it a unique case study of classical economics in a modern setting. The enlarged and substantially rewritten Maritime Economics uses historical and theoretical analysis as the framework for a practical explanation of how shipping works today. Whilst retaining the structure of the second edition, its scope is widened to include: lessons from 5000 years of commercial shipping history shipping cycles back to 1741, with a year by year commentary updated chapters on markets; shipping costs; accounts; ship finance and a new chapter on the return on capital new chapters on the geography of sea trade; trade theory and specialised cargoes updated chapters on the merchant fleet shipbuilding, recycling and the regulatory regime a much revised chapter on the challenges and pitfalls of forecasting. With over 800 pages, 200 illustrations, maps, technical drawings and tables Maritime Economics is the shipping industry’s most comprehensive text and reference source, whilst remaining as one reviewer put it “a very readable book”. Martin Stopford has enjoyed a distinguished career in the shipping industry as Director of Business Development with British Shipbuilders, Global Shipping Economist with the Chase Manhattan Bank N.A., Chief Executive of Lloyds Maritime Information Services; Managing Director of Clarkson Research Services and an executive Director of Clarksons PLC. He lectures regularly at Cambridge Academy of Transport and is a Visiting Professor at Cass Business School, Dalian Maritime University and Copenhagen Business School.

Fraud In Financial Statements

Author: Julie E. Margret
Publisher: Routledge
ISBN: 1317804368
Size: 12.34 MB
Format: PDF, ePub, Docs
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Fraud In Financial Statements from the Author: Julie E. Margret. As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization’s financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.

Wiley Ifrs

Author: Abbas A. Mirza
Publisher: John Wiley & Sons
ISBN: 9781118017647
Size: 42.31 MB
Format: PDF
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Wiley Ifrs from the Author: Abbas A. Mirza. — Explanations of IFRS and IFRIC interpretations — Practical insights into implementation issues — Worked-out illustrations and examples — Case studies with solutions — Multiple-choice questions with answers — Extracts from published financial statements A one-stop resource for understanding and applying current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS standards. This quick reference guide includes easy-to-understand IAS/IFRSoutlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards. Clearly explaining the IASB standards so that even first-time adopters of IFRS will understand the complicated requirements, the Third Edition presents: Ten recently issued and revised IFRS standards including business combinations, financial instruments and newly issued IFRS for SMEs New International Financial Reporting Interpretations Committee (IFRIC) projects Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS/IAS standards Case studies or "problems" with solutions illustrating the practical application of IFRS/IAS Excerpts from published financial statements around the world Designed with the needs of the user in mind, IFRS Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS/IAS certification exam.

International Financial Reporting Standards

Author: Greg F. Burton
Publisher: Routledge
ISBN: 1134070357
Size: 29.77 MB
Format: PDF, Docs
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International Financial Reporting Standards from the Author: Greg F. Burton. International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.

Australia

Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 145526296X
Size: 45.42 MB
Format: PDF, Mobi
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Australia from the Author: International Monetary Fund. Australia’s statistics are of a high quality. Based on the review of its statistical practices, a set of recommendations is presented designed to increase its adherence to internationally accepted statistical practices. The aim of the review is to enhance the usefulness of Australia’s statistics in terms of cross-cutting recommendations, making national accounts series available; a national consumer price index; producer price index; and government finance statistics to include a breakdown of stocks and flows of financial assets and liabilities, monetary statistics, balance of payments, and international investment position statistics.

Accounting Theory 3e

Author: L S Porwal
Publisher: Tata McGraw-Hill Education
ISBN: 9780074638200
Size: 60.61 MB
Format: PDF, Mobi
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Accounting Theory 3e from the Author: L S Porwal.

Applying International Financial Reporting Standards

Author: Ruth Picker
Publisher: Wiley
ISBN: 9780730302124
Size: 64.24 MB
Format: PDF, Mobi
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Applying International Financial Reporting Standards from the Author: Ruth Picker. Applying International Financial Reporting Standards 3rd edition has beenthoroughly updated to reflect the numerous changes with the International Financial Reporting Standards (IFRS) as a consequence of the convergence program between the IASB and FASB. The expert, authoritative and reliable explanations of the author team continues and the textbook is widely referenced by both students and academics, and the accounting profession in countries that have adopted international accounting standards. The continuing focus of the third edition is to explain, interpret, analyse and illustrate the financial reporting requirements under IFRS. Each chapter contains numerous illustrative examples that present and explain concepts to ensure users gain a deep understanding of the reporting requirements and procedures, and attain the knowledge expectations of the accounting profession in respect to IFRS. The coverage of accounting standards has been expanded with the inclusion of new or thoroughly revised chapters on IFRS 9 Financial instruments, IFRS 11 Joint arrangements, IFRS 13 Fair value measurement, IAS 8 Revenue, IAS 24 Related party disclosures, IAS 33 Earnings per share and IAS 41 Agriculture. This textbook has been written for intermediate and advanced courses on financial accounting, at both undergraduate and postgraduate level.

Financial Shenanigans How To Detect Accounting Gimmicks Fraud In Financial Reports Third Edition

Author: Howard Schilit
Publisher: McGraw Hill Professional
ISBN: 9780071703086
Size: 53.63 MB
Format: PDF, Docs
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Financial Shenanigans How To Detect Accounting Gimmicks Fraud In Financial Reports Third Edition from the Author: Howard Schilit. From the “ Sherlock Holmes of Accounting,” the tools you need to stay a step ahead of the crooks “Howard Schilit is the authority on forensic accounting. Financial Shenanigans is invaluable reading for market participants seeking to identify deceptive behavior in company financial statements.” Julian Robertson, legendary investor and founder, Tiger Management “A must-read! The authors teach forensic financial statement analysis in an easy-to-digest format with lots of war stories. Guaranteed to help investors in their quest to avoid ticking time bombs in their portfolios.” Marc A. Siegel, board member, Financial Accounting Standards Board “This is a timeless guide to better understand how financial malfeasance can be spotted early. Financial Shenanigans teaches all of us fraud-detection-made-easy.” Jules Kroll, pioneering private investigator and founder of Kroll Associates and K2 Global “Required reading for every investor who desires to avoid financial losses. This new edition is a classic and better than ever.” Thornton L. O’glove, author, Quality of Earnings “If the original Financial Shenanigans was the Bible of detecting accounting frauds, then this latest version is the Talmud of cooked books. Regulators, audit committee members, and business journalists should be required to read this work if they are involved in public companies.” Boris Feldman, partner, Wilson Sonsini Goodrich & Rosati, Palo Alto “An incisive and entertaining review of the recipes used by corporations and executives to ‘cook the books.’ It’s a must-read for investors, lawyers, corporate directors, and anyone else interested in the integrity of the accounting and governance process.” Joseph A. Grundfest, professor of law and business and codirector, Rock Center on Corporate Governance, Stanford Law School About the Book: With major financial scandals popping up in greater numbers—and with more inevitably on the way—it has never been more important for you to understand what dishonest companies do to trick investors. Since the early 1990s, Financial Shenanigans has been helping investors unearth deceptive financial reporting at the most critical time— before they suffer major losses. Now, the third edition broadens its focus to include the newest, most sophisticated techniques companies use to mislead investors. Referred to as the “Sherlock Holmes of Accounting” by BusinessWeek, Howard Schilit and renowned forensic accounting expert Jeremy Perler take you deeper into the corporate bag of tricks, exposing new levels of accounting gimmickry and arming you with the investigative tools you need to detect: Earnings Manipulation Shenanigans: Learn the latest tricks companies use to exaggerate revenue and earnings. Cash Flow Shenanigans: Discover new techniques devised by management that allow it to manipulate cash flow as easily as earnings. Key Metrics Shenanigans: See how companies use misleading “key”metrics to fool investors about their financial performance. Financial Shenanigans brings you completely up to date on accounting chicanery in the global markets, shining a light on the most shocking frauds and financial reporting miscreants. This insightful, detailed guide written by recognized experts on the subject provides the knowledge and tools you need to spot even the most subtle signs of financial shenanigans.

Cambridge International As And A Level Accounting Textbook

Author: Harold Randall
Publisher: Cambridge University Press
ISBN: 1107690625
Size: 48.84 MB
Format: PDF, ePub, Docs
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Cambridge International As And A Level Accounting Textbook from the Author: Harold Randall. Cambridge International AS and A Level Accounting has been endorsed by University of Cambridge International Examinations.