Advanced accountancy theory and practice / / edited by Kabiru Isa Dandago

• Pubblicazione: London, : Adonis & Abbey Publishers Ltd., 2009
• Edizione: 1st ed.
• Descrizione fisica: 1 online resource (285 p.)
• Soggetto topico: Accounting
• Altri autori: DandagoKabiru Isa
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: ""Title Page""; ""Contents""; ""FOREWORD""; ""ACKNOWLEDGEMENTS""; ""Chapter 1""; ""Chapter 2""; ""Overviewing the Statements of Accounting Standards Statement of Accounting Standard 1: SAS I""; ""Statement of Accounting Standard 2: SAS 2""; ""Statement of Accounting Standard 3: SAS 3""; ""Statement of Accounting Standard 4: SAS 4""; ""Statement of Accounting Standard 5: SAS 5""; ""Statements of Accounting Standard 6: SAS 6""; ""Statement of Accounting Standard 7: SAS 7""; ""Statement of Accounting Standard 8: SAS 8""; ""Statement of Accounting Standard 9: SAS 9"" ; ""Statements of Accounting Standard 10: SAS 10""""Statement of Accounting Standard 11: SAS 11""; ""Statement of Accounting Standard 12: SAS 12""; ""Statement of Accounting Standard 13: SAS 13""; ""Statement of Accounting Standard 14: SAS 14""; ""Statement of Accounting Standards 15: SAS 15""; ""Statement of Accounting Standard 16: SAS 16""; ""Statement of Accounting Standard 17: SAS 17""; ""Statement of Accounting Standard 18: SAS 18""; ""Statement of Accounting Standard 19: SAS 19""; ""Statement of Accounting Standard 20: SAS 20""; ""Statement of Accounting Standard 21: SAS 21"" ; ""Statement of Accounting Standard 22: SAS 22""""Statement of Accounting Standard 23: SAS 23""; ""Statement of Accounting Standard 24: SAS 24""; ""Statement of Accounting Standard 25: SAS 25""; ""STATEMENT OF ACCOUNTING STANDARD 26: SAS26""; ""Conclusion""; ""Chapter 3""; ""1. Introduction""; ""2. Literature Review and Conceptual Framework 2.1 The Concept of International Accounting""; ""2.2 Factors Influencing Accounting Standards""; ""3. An Overview of Harmonization Efforts""; ""4. The IASB and Harmonization of Accounting Standards"" ; ""4.1 The Role of the IASB in the Harmonisation Process""""4.2 Weaknesses of the IASB and Harmonisation Efforts""; ""5. The Role of other International Actors in the Harmonisation Battle""; ""6. Benefits of Harmonisation of Accounting Standards""; ""Summary and Conclusion""; ""References""; ""APPENDIX A Table 1: Summary of International Accounting Standards""; ""Table 2: Members of IASB""; ""Chapter 4""; ""1. Introduction""; ""2. Literature Review 2.1 Definition of Accounting Theory""; ""2.2 Classification of Accounting Theory by level""; ""2.2.1 The Pragmatic Level"" ; ""2.2.2 The Semantic Level""""2.2.3 The Syntactic Level""; ""Conclusion and Recommendation""; ""References""; ""Chapter 5""; ""1. Introduction""; ""2. Methodology""; ""3. Conceptual Framework and Literature Review""; ""3.1 The Concepts of Pragmatics, Semantics and Syntactics""; ""3.2 Application of Syntactics, Semantics and Pragmatics in Accounting Theory""; ""Conclusions""; ""References""; ""Chapter 6""; ""The Development of Double Entry Bookkeeping""; ""The Emergence of Management Accounting""; ""Approaches to the Development of Accounting Theory""; ""The Evolution of Accounting Thought"" ; ""The Development of Accounting Standards""
• Sommario/riassunto: Accounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion.
• Titolo autorizzato: Advanced accountancy theory and practice
• ISBN: 9781912234554; 1912234556
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910971080603321
• Lo trovi qui: Univ. Federico II