MARC details
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05664nam a22002897a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
KPTM |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20191204121741.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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191203b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9780730350668 |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
KPTM |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5636 |
| Item number |
.R185 2018 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Rankin, Michaela |
| Relator term |
Author |
| 9 (RLIN) |
7712 |
| 245 ## - TITLE STATEMENT |
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| Title |
Contemporary issues in accounting / |
| Statement of responsibility, etc. |
Michaela Rankin; Kimberly Ferlauto; Susan McGowan; Patricia Anne Stanton |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
Second edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc. |
Milton, Qld. : |
| Name of publisher, distributor, etc. |
John Wiley & Sons Australia, Ltd, |
| Date of publication, distribution, etc. |
2018. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
vii, 362 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
28 cm. |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
1. Contemporary issues in accounting --<br/>The nature of accounting and the role of accountants --<br/>What is theory? --<br/>Why theory is needed --<br/>Understanding the role of research --<br/>Research areas in accounting --<br/>The case study approach --<br/>2. The conceptual framework for financial reporting --<br/>The role of a conceptual framework --<br/>History of the conceptual framework and current developments --<br/>The structure and components of the conceptual framework and proposed framework --<br/>Prudence in the proposed framework --<br/>The benefits of a conceptual framework --<br/>Problems with and criticisms of the conceptual framework --<br/>Applying the conceptual framework --<br/>Conceptual frameworks for other sectors --<br/>3. Standard setting --<br/>Institutional framework --<br/>Accounting standards --<br/>Rules-based versus principles-based standards --<br/>Theories of regulation --<br/>The political nature of setting accounting standards --<br/>Harmonisation --<br/>4. Measurement --<br/>Measurement in accounting --<br/>Measurement approaches and the accounting standards --<br/>Measurement and the quality of accounting information --<br/>Fair value --<br/>Stakeholders and the political nature of accounting measurement --<br/>Why measurement is a controversial accounting issue --<br/>Current measurement challenges --<br/>5. Theories in accounting --<br/>What value does theory offer? --<br/>Positive accounting theory --<br/>Institutional theory --<br/>Legitimacy theory --<br/>Stakeholder theory --<br/>Contingency theory --<br/>Using theories to understand accounting decisions --<br/>6. Products of the financial reporting process --<br/>Identification of the reporting entity --<br/>When information is reported --<br/>Manipulation of reported earnings --<br/>Exclusion of activities from the financial reporting process --<br/>Voluntary disclosures --<br/>Why entities voluntarily disclose --<br/>7. Corporate governance --<br/>The interest in corporate governance --<br/>What is corporate governance? --<br/>The need for corporate governance systems --<br/>Corporate governance guidelines and practices --<br/>Approaches to corporate governance --<br/>Developments and issues in corporate governance --<br/>Role of accounting and financial reporting in corporate governance --<br/>Corporate failure --<br/>The role of ethics --<br/>International perspectives and developments --<br/>8. Capital market research and accounting --<br/>Capital market research and accounting --<br/>Research methods : event studies and value relevance --<br/>What the information perspective studies tell us --<br/>Do auditors or intermediaries add value to accounting information? --<br/>Value relevance --<br/>What value relevance studies tell us --<br/>Behavioural finance --<br/>9. Earnings management --<br/>The importance of earnings --<br/>What is earnings management? --<br/>Methods of earnings management --<br/>Why do entities manage earnings? --<br/>Consequences of earnings management --<br/>Corporate governance and earnings management --<br/>10. Fair value accounting --<br/>The role of fair value in accounting --<br/>The traditional definition --<br/>AASB13/IFRS 13 fair value measurement --<br/>Fair values are specific, what factors should be considered? --<br/>Fair value techniques --<br/>Disclosures --<br/>Specific issues --<br/>11. Sustainability and environmental accounting --<br/>What is sustainability? --<br/>Sustainability reporting --<br/>Guidelines for sustainability reporting --<br/>Stakeholder influences --<br/>Environmental and social management systems --<br/>Climate change and accounting --<br/>12. International accounting --<br/>Definition of international accounting --<br/>Diversity of international accounting practice --<br/>Environmental influences on accounting --<br/>International adoption of IFRSs --<br/>FASB and IASB convergence --<br/>Multinational organisations. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
Contemporary Issues in Accounting is suited to a wide range of courses, particularly relevant to advanced financial accounting subjects at both an undergraduate and postgraduate level. It considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives, including appropriate theories and research findings. The 2nd edition examines the regulatory setting within which accounting operates from the context of the process of standard setting and the Conceptual Framework. Within this framework one of the most controversial areas of accounting -- measurement -- is examined in detail. Alternative measurement choices are considered, with intangibles and sustainability reporting being examined in more detail as they are areas with unique measurement challenges. With the increasing use of fair value measurement, we present a comprehensive analysis of this measurement basis, including its application in specific contexts. - Publisher's website. |
| 526 ## - STUDY PROGRAM INFORMATION NOTE |
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| Program name |
AA231 - BAAF |
| Interest level |
B7AF109 Ethics and Corporate Governance |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Accounting |
| Geographic subdivision |
Australia. |
| 9 (RLIN) |
7713 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Finance |
| Geographic subdivision |
Australia. |
| 9 (RLIN) |
3278 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Financial statements |
| Geographic subdivision |
Australia. |
| 9 (RLIN) |
7714 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Ferlauto, Kimberly |
| Relator term |
Author |
| 9 (RLIN) |
7715 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
McGrowan, Susan |
| Relator term |
Author |
| 9 (RLIN) |
7716 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Stanton, Patricia |
| Relator term |
Author |
| 9 (RLIN) |
7717 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Open Shelf Books |