Accounting category: 5539 books

This volume of Eurasian Studies in Business and Economics focuses on latest results from research in Banking and Finance, Accounting and Corporate Governance, Growth and Development, along with a focus on the Energy sector. The first part on Accounting and Corporate Governance features articles on...

Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets...

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Controlling, Note: 2,7, Philipps-Universität Marburg, Veranstaltung: Seminar Controlling-Instrumente zur Verhaltenssteuerung, Sprache: Deutsch, Abstract: 1 Einleitung Das Behavioral Accounting (B.A.) versucht verhaltenstheoretische Annahmen aus...

Masterarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule für Wirtschaft und Umwelt Nürtingen-Geislingen; Standort Nürtingen, Veranstaltung: Accounting, Auditing & Taxation, Sprache: Deutsch, Abstract: Nach einer jahrelangen Diskussions-...

Bachelorarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule Albstadt-Sigmaringen; Sigmaringen, Sprache: Deutsch, Abstract: Die International Financial Reporting Standards (IFRS) haben sich zur weltweit führenden Rechnungslegungsnorm für kapitalmarktorientierte...

This book explores accounting for biological assets under IAS 41 – Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that inform...

This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian...

Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement,...

Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement,...

The Accounting profession is in the middle of a significant change. No longer are accountants considered “number crunchers” who deliver compliance services as their key functional role. Gone are the days of tax returns and statutory accounts, as these key functions become commodotised and are...

The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance...

Advances in Environmental Accounting and Management has three main objectives. First, it enhances understanding of global environmental issues, especially valuation and disclosure of environmental impacts of firms' activities. Second, it makes management, investors and other stakeholders aware of...

Now going into its 9th edition, the successful textbook Book-keeping and Accounts is a vital guide for students undertaking studies of book-keeping and accounting for the first time. Through its gradual introduction of topics, explanation of technical terminology in a clear, easy to understand way,...

This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques...