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.
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’.
This is the eBook of the printed book and may not include any media, website access codes, or print supplements that may come packaged with the bound book. A unique blend of theory, practice, and robust financial statement analysis. Introduction to Financial Accounting describes the most widely accepted accounting theory and practice with an emphasis on using and analyzing the information in financial statements. This text also compares U.S. GAAP to IFRS where relevant.
This is the eBook of the printed book and may not include any media, website access codes, or print supplements that may come packaged with the bound book.
Research is an ever-increasing vital feature of academic accounting and finance, but few researchers are ever offered guidance on the research process. Research Method & Methodology in Finance & Accounting is the only book of its kind as it focuses on academic rather than student research. The text provides a clear, well-written guide to research in these subjects. This essential book, for both students and lecturers, has now been fully revised and updated, to include all of the advances made on the subject in the last 10 years.
Research Method & Methodology in Finance & Accounting is the only book of its kind as it focuses on academic rather than student research. The text provides a clear, well-written guide to research in these subjects.
This text on accounting information systems follows a transaction cycle approach, stressing information, communication, and networking technology within the context of transaction cycles and internal control structure.
This text on accounting information systems follows a transaction cycle approach, stressing information, communication, and networking technology within the context of transaction cycles and internal control structure.
Accounting for Derivatives and Hedging, by Mark Trombley, is a short (250-page) supplement for Advanced Accounting and other upper level accounting courses. While many books used for these courses contain some coverage of Derivatives, professors must spend valuable time preparing their own materials in order to thoroughly cover this complex subject. Trombley's text provides the desired information and detail, allowing faculty to cover derivatives in class without a lot of prep work. Using simple but realistic examples, Trombley explains options, forwards, futures, swaps, and other types of derivatives, and helps students understand applications of derivative financial instruments.
Accounting for Derivatives and Hedging, by Mark Trombley, is a short (250-page) supplement for Advanced Accounting and other upper level accounting courses.
