The Routledge Companion to Accounting, Reporting and Regulation
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…
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Produktdetails
Weitere Autoren: Walton, Peter (Hrsg.)
- ISBN: 978-1-136-24350-9
- EAN: 9781136243509
- Produktnummer: 16956596
- Verlag: Taylor & Francis Ltd.
- Sprache: Englisch
- Erscheinungsjahr: 2013
- Seitenangabe: 568 S.
- Plattform: PDF
- Abbildungen: 18 schwarz-weiße Abbildungen, 18 schwarz-weiße Zeichnungen, 35 schwarz-weiße Tabellen
Über den Autor
Carien van Mourik is Lecturer in Accounting at the Open University Business School. Her research interests include financial accounting and reporting theory and the public interest in international financial accounting and reporting regulationPeter Walton is Professor of Accounting at ESSEC Business School and co-director of the ESSEC-KPMG Financial Reporting Chair. Peter is the Chairman of the EAA Financial Reporting Standards Committee. He is also the editor of World Accounting Report and The Routledge Companion to Fair Value and Financial Reporting (2007)
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