Accountants' Handbook by
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.
The Development of Accounting in an International Context by
This volume brings together contributions from the world's most renowned scholars in accounting and celebrates the academic achievements of Bob Parker. Reflecting his multi-faceated contribution to the history of accountancy, the volume studies the development of accounting in an international context.
Setting Standards for Financial Reporting by
The book begins with an overview of how and why the present self-regulatory arrangement for setting standards for financial reporting in the private sector came about in 1973. A brief description of the new structure is followed by a discussion of the essential elements of meaningful self-regulation. A schism emerged between advocates of neutrality and objectivity in standard setting and those who think the primary concern should be for possible economic and social consequences. Early clashes between traditional views and newer insights are described, setting the stage for an account of serious resistance to change. Powerful interests mount determined efforts to thwart the standard setters, undercutting not only self-regulation, but also the intent of the federal securities acts of 1933 and 1934. The practical and philosophical bases for the opposing views are examined, and recommendations are presented for ensuring continuation of private-sector standard setting despite the intensity of these views.
Critical Financial Accounting Problems by
From the complexity of today's business world and its daily transactions has come a proliferation of new accounting standards. The Financial Accounting Standards Board has weighed in with its own pronouncements on the issues, but are they truly comprehensible and applicable? Riahi-Belkaoui explores these questions clearly, with numerous illustrations of the accounting techniques embedded in them, and offers interpretations designed to help accounting professionals deal with these problems in their work. Scholars, researchers, and students in the academic community will also find his analyses helpful and compelling.
PwC's 10Minutes Emerging topics essential in the accounting field, cover the key information and issues in 10 minutes or less. Great for getting a brief knowledge so you can join in with an opinion in an accounting conversation, or to try to impress recruiters.
