This book provides a comprehensive, authoritative, and thought-provoking examination of the multitude of ethical issues encountered by accountants working in the industry, public practice, nonprofit service, and government. Gordon Klein's essential text, Ethics in Accounting: A Decision-Making Approach, 1st edition helps students understand all topics commonly prescribed by state Boards of Accountancy regarding ethics literacy. This text can be utilized in either a one-term or two-term course in Accounting Ethics. Each chapter takes on a wide array of subjects and stands on its own allowing chapters to be assigned separately without any loss of continuity. A contemporary focus immerses readers in real world ethical questions with recent scandals such as celebrity privacy, basketball point-shaving, auditor inside trading, and online dating. Woven into chapters are tax-related issues that address fraud, cheating, confidentiality, contingent fees and auditor independence. Duties arising in more commonplace roles as internal auditors, external auditors, and tax practitioners are, of course, examined as well.
This book provides a comprehensive, authoritative, and thought-provoking examination of the ethical issues encountered by accountants working in the industry, public practice, nonprofit service, and government.
Higher and Intermediate Accounting offers a comprehensive coursebook for the examinationas of the same name offered by the Scottish Qualifications Authority, but will also be suitable for students undertaking NQ courses in business and administration where Financial and Management Accounting are integral parts of the course. Full answers, including worked examples are provided to all questions, which will allow students to understand where extra marks may be gained in the final examination.
Higher and Intermediate Accounting offers a comprehensive coursebook for the examinationas of the same name offered by the Scottish Qualifications Authority, but will also be suitable for students undertaking NQ courses in business and ...
"This new workbook by a leading Accounting author covers the NCEA Level 1 Accounting Achievement Standards 1.1 to 1.7 implemented in 2011. It features brief, clearly explained theory, examples and numerous sets of exercises for student practice. There are brief answers in the back with fully worked answers available free online or as a separate $7.50 booklet. Use throughout the year to support classroom work, to help with internal assessments and to revise for end-of-year exams." -- Publisher's website
"This new workbook by a leading Accounting author covers the NCEA Level 1 Accounting Achievement Standards 1.1 to 1.7 implemented in 2011.
The fourth edition of Accounting: Understanding and Practice by Danny Leiwy and Robert Perks has been fully revised throughout and updated in accordance with the International Financial Reporting Standards. Ample practice illustrations and examples help present the subject in relation to a business world to which readers can easily relate.
The fourth edition of Accounting: Understanding and Practice by Danny Leiwy and Robert Perks has been fully revised throughout and updated in accordance with the International Financial Reporting Standards.
Accounting for Business is print only. Written in clear and uncomplicated language, the new edition of Accounting for Business guides non-accounting students through the basic accounting concepts. Now up-dated to cover the GST, new tax laws and the VET training package, this is the ideal resource for students needing to cover the key accounting elements but not requiring the depth of a more traditional textbook.
Accounting for Business is print only. Written in clear and uncomplicated language, the new edition of Accounting for Business guides non-accounting students through the basic accounting concepts.
This text contains approximately 80% text, 15% test and assessment material and 5% further reading sources. The text's interactive approach is designed to encourage students' interest whilst at the same time providing a flexible resource for lecturers. It also has an explicit consideration of the European context and alternative approaches to financial reporting.
This text contains approximately 80% text, 15% test and assessment material and 5% further reading sources.
Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws, while previous methods have also been found to be unsatisfactory. This book traces the history of the goodwill accounting controversy in detail and demonstrates that it has been a prime example of an issue ‘conceived in a way that it is in principle unsolvable’. It explores the problem of recognising the importance of goodwill as a whole and finding a way of presenting meaningful information regarding it in the context of the financial statements. The author’s proposed solution builds upon research undertaken and uses a Market Capitalization Statement, based on a modification of nineteenth century ‘double accounting’ in a modern context. Examples show that the proposed Market Capitalization Statement has the potential to provide significant information not currently available form conventional financial statements, which in turn are freed to present clearer information.
This book traces the history of the goodwill accounting controversy in detail and demonstrates that it has been a prime example of an issue ‘conceived in a way that it is in principle unsolvable’.
