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The Routledge Companion to Accounting, Reporting and Regulation

Edited by: Carien van Mourik , Peter Walton

Print publication date:  September  2013
Online publication date:  October  2013

Print ISBN: 9780415625739
eBook ISBN: 9780203103203
Adobe ISBN: 9781136243509

10.4324/9780203103203
 Cite  Marc Record

Book description

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.

Table of contents

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