Info
- Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.
The development of accounting in an international context : a festschrift in honour of R.H. Parker / / edited by T.E. Cooke and C.W. Nobes
| The development of accounting in an international context : a festschrift in honour of R.H. Parker / / edited by T.E. Cooke and C.W. Nobes |
| Pubbl/distr/stampa | London ; ; New York : , : Routledge, , 1997 |
| Descrizione fisica | 1 online resource (273 p.) |
| Disciplina | 657/.09 |
| Altri autori (Persone) |
ParkerR. H (Robert Henry)
CookeTerence E. <1952-> NobesChristopher |
| Collana | Routledge international studies in business history |
| Soggetto topico |
Accounting - History
International business enterprises - Accounting Accountants Comparative accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-134-73175-2
1-280-47848-9 9786610478484 0-203-01341-7 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
TITLE; COPYRIGHT; CONTENTS; ILLUSTRATIONS; CONTRIBUTORS; FOREWORD; 1. INTRODUCTION; 2. DIVERSITY IN MERCANTILE ACCOUNTING IN WESTERN EUROPE, 1300-1800; 3. THE INFLUENCE OF THE INDIVIDUAL IN THE PROFESSIONALISATION OF ACCOUNTANCY; 4. THE INCORPORATED INSTITUTE OF ACCOUNTANTS, VICTORIA (1886); 5. PRACTITIONER PERSPECTIVES ON PERSONAL CONDUCT; 6. THE ORIGINS OF THE NO-LIABILITY MINING COMPANY AND ITS ACCOUNTING REGULATIONS; 7. ANOTHER LOOK AT THE DEPRIVAL VALUE APPROACH TO DEPRECIATION; 8. THE END OF THE CURRENT COST REVOLUTION; 9. PLAYING THE CONGRESSIONAL CARD ON EMPLOYEE STOCK OPTIONS
10. FOREIGN COMPANY LISTINGS ON THE LONDON STOCK EXCHANGE11. THE DEVELOPMENT OF ACCOUNTING RESEARCH IN THE UK; INDEX |
| Record Nr. | UNINA-9910449863703321 |
| London ; ; New York : , : Routledge, , 1997 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The development of accounting in an international context : a festschrift in honour of R.H. Parker / / edited by T.E. Cooke and C.W. Nobes
| The development of accounting in an international context : a festschrift in honour of R.H. Parker / / edited by T.E. Cooke and C.W. Nobes |
| Pubbl/distr/stampa | London ; ; New York : , : Routledge, , 1997 |
| Descrizione fisica | 1 online resource (273 p.) |
| Disciplina | 657/.09 |
| Altri autori (Persone) |
ParkerR. H (Robert Henry)
CookeTerence E. <1952-> NobesChristopher |
| Collana | Routledge international studies in business history |
| Soggetto topico |
Accounting - History
International business enterprises - Accounting Accountants Comparative accounting |
| ISBN |
1-134-73174-4
1-134-73175-2 1-280-47848-9 9786610478484 0-203-01341-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
TITLE; COPYRIGHT; CONTENTS; ILLUSTRATIONS; CONTRIBUTORS; FOREWORD; 1. INTRODUCTION; 2. DIVERSITY IN MERCANTILE ACCOUNTING IN WESTERN EUROPE, 1300-1800; 3. THE INFLUENCE OF THE INDIVIDUAL IN THE PROFESSIONALISATION OF ACCOUNTANCY; 4. THE INCORPORATED INSTITUTE OF ACCOUNTANTS, VICTORIA (1886); 5. PRACTITIONER PERSPECTIVES ON PERSONAL CONDUCT; 6. THE ORIGINS OF THE NO-LIABILITY MINING COMPANY AND ITS ACCOUNTING REGULATIONS; 7. ANOTHER LOOK AT THE DEPRIVAL VALUE APPROACH TO DEPRECIATION; 8. THE END OF THE CURRENT COST REVOLUTION; 9. PLAYING THE CONGRESSIONAL CARD ON EMPLOYEE STOCK OPTIONS
10. FOREIGN COMPANY LISTINGS ON THE LONDON STOCK EXCHANGE11. THE DEVELOPMENT OF ACCOUNTING RESEARCH IN THE UK; INDEX |
| Record Nr. | UNINA-9910777342303321 |
| London ; ; New York : , : Routledge, , 1997 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The development of accounting in an international context : a festschrift in honour of R.H. Parker / / edited by T.E. Cooke and C.W. Nobes
| The development of accounting in an international context : a festschrift in honour of R.H. Parker / / edited by T.E. Cooke and C.W. Nobes |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | London ; ; New York, : Routledge, 1997 |
| Descrizione fisica | 1 online resource (273 p.) |
| Disciplina | 657/.09 |
| Altri autori (Persone) |
ParkerR. H (Robert Henry)
CookeTerence E. <1952-> NobesChristopher |
| Collana | Routledge international studies in business history |
| Soggetto topico |
Accounting - History
International business enterprises - Accounting Accountants Comparative accounting |
| ISBN |
1-134-73174-4
1-134-73175-2 1-280-47848-9 9786610478484 0-203-01341-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
TITLE; COPYRIGHT; CONTENTS; ILLUSTRATIONS; CONTRIBUTORS; FOREWORD; 1. INTRODUCTION; 2. DIVERSITY IN MERCANTILE ACCOUNTING IN WESTERN EUROPE, 1300-1800; 3. THE INFLUENCE OF THE INDIVIDUAL IN THE PROFESSIONALISATION OF ACCOUNTANCY; 4. THE INCORPORATED INSTITUTE OF ACCOUNTANTS, VICTORIA (1886); 5. PRACTITIONER PERSPECTIVES ON PERSONAL CONDUCT; 6. THE ORIGINS OF THE NO-LIABILITY MINING COMPANY AND ITS ACCOUNTING REGULATIONS; 7. ANOTHER LOOK AT THE DEPRIVAL VALUE APPROACH TO DEPRECIATION; 8. THE END OF THE CURRENT COST REVOLUTION; 9. PLAYING THE CONGRESSIONAL CARD ON EMPLOYEE STOCK OPTIONS
10. FOREIGN COMPANY LISTINGS ON THE LONDON STOCK EXCHANGE11. THE DEVELOPMENT OF ACCOUNTING RESEARCH IN THE UK; INDEX |
| Record Nr. | UNINA-9910816795303321 |
| London ; ; New York, : Routledge, 1997 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial accounting : an international introduction / / David Alexander and Christopher Nobes
| Financial accounting : an international introduction / / David Alexander and Christopher Nobes |
| Autore | Alexander David <1947 June 16-> |
| Edizione | [Sixth edition.] |
| Pubbl/distr/stampa | Harlow, England ; ; New York, New York : , : Pearson, , [2016] |
| Descrizione fisica | 1 online resource (496 pages) : illustrations |
| Disciplina | 657 |
| Soggetto topico |
Financial statements
Accounting |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Title Page -- Copyright Page -- Contents -- Foreword to the first edition -- Preface -- Acknowledgements -- Abbreviations -- Part 1 The Context of Accounting -- Chapter 1 Introduction -- Objectives -- 1.1 Purposes and users of accounting -- 1.2 Entities -- 1.3 Accounting regulation and the accountancy profession -- 1.4 Language -- 1.5 Excitement in accounting -- 1.6 The path ahead -- Summary -- Multiple choice questions -- Exercises -- Chapter 2 Some fundamentals -- Objectives -- 2.1 Introduction -- 2.2 The balance sheet -- 2.3 The income statement -- 2.4 Two simple equations -- 2.5 How cash flows fit in -- Summary -- Multiple choice questions -- Exercises -- Chapter 3 Frameworks and concepts -- Objectives -- 3.1 Introduction -- 3.2 Underlying concepts -- 3.3 The IASB's list of qualitative characteristics -- 3.4 A hierarchy of concepts and some inconsistencies -- 3.5 The reporting entity -- Summary -- References and research -- Multiple choice questions -- Exercises -- Chapter 4 The regulation of accounting -- Objectives -- 4.1 Introduction: various ways to regulate accounting -- 4.2 Legal systems -- 4.3 Examples of regulation -- 4.4 The regulation of International Standards -- 4.5 SMEs and partnerships -- Summary -- References and research -- Multiple choice questions -- Exercises -- Chapter 5 International differences and harmonization -- Objectives -- 5.1 Introduction: the international nature of the development of accounting -- 5.2 Classification -- 5.3 Influences on differences -- 5.4 Harmonization of financial reporting -- 5.5 The International Accounting Standards Board -- Summary -- References and research -- Multiple choice questions -- Exercises -- Chapter 6 The contents of financial statements -- Objectives -- 6.1 Introduction -- 6.2 Balance sheets (statements of financial position) -- 6.3 Comprehensive income.
6.4 The 2013 Directive's formats -- 6.5 Statements of changes in equity -- 6.6 Cash flow statements -- 6.7 Notes to the financial statements -- 6.8 Other general disclosure requirements -- 6.9 Wider disclosure considerations: corporate social reporting, Corporate governance and ethics -- Summary -- References and research -- Multiple choice questions -- Exercises -- Chapter 7 Financial statement analysis -- Objectives -- 7.1 Introduction -- 7.2 Ratios and percentages -- 7.3 Profit ratios -- 7.4 Profitability ratios -- 7.5 Liquidity ratios -- 7.6 Interest cover -- 7.7 Funds management ratios -- 7.8 Introduction to investment ratios -- 7.9 Some general issues about ratios -- Summary -- Multiple choice questions -- Exercises -- Part 2 Financial Reporting Issues -- Chapter 8 Recognition and measurement of the elements of financial statements -- Objectives -- 8.1 Introduction -- 8.2 Primacy of definitions -- 8.3 Hierarchy of decisions about assets and liabilities -- 8.4 Income (including revenue) and expenses -- Summary -- References and research -- Multiple choice questions -- Exercises -- Chapter 9 Tangible and intangible non-current assets -- Objectives -- 9.1 Preamble: a tale of two companies -- 9.2 Introduction -- 9.3 The recognition of assets -- 9.4 Should leased assets be recognized -- 9.5 Depreciation of cost -- 9.6 Impairment -- 9.7 Measurement based on fair value -- 9.8 Investment properties -- 9.9 A mix of values -- Summary -- References and research -- Multiple choice questions -- Exercises -- Chapter 10 Inventories -- Objectives -- 10.1 Introduction -- 10.2 Counting inventory -- 10.3 Valuation of inventory at historical cost -- 10.4 Inventory flow -- 10.5 Other cost methods -- 10.6 Valuation of inventory using exit values -- 10.7 Practice -- Summary -- References and research -- Multiple choice questions -- Exercises. Chapter 11 Financial assets, liabilities and equity -- Objectives -- 11.1 Introduction -- 11.2 Cash and receivables -- 11.3 Investments -- 11.4 Liabilities -- 11.5 Equity -- 11.6 Reserves and provisions -- 11.7 Comparisons of debt and equity -- Summary -- References and research -- Multiple choice questions -- Exercises -- Chapter 12 Accounting and taxation -- Objectives -- 12.1 Introduction -- 12.2 International differences in the determination of taxable income -- 12.3 Tax rates and tax expense -- 12.4 Deferred tax -- Summary -- References and research -- Multiple choice questions -- Exercises -- Chapter 13 Cash flow statements -- Objectives -- 13.1 Introduction -- 13.2 An outline of the IAS 7 approach -- 13.3 Reporting cash flows from operating activities -- 13.4 The preparation of cash flow statements -- 13.5 A real example -- Summary -- References and research -- Multiple choice questions -- Exercises -- Chapter 14 Group accounting -- Objectives -- 14.1 Introduction: the group -- 14.2 Investments related to the group -- 14.3 Accounting for the group -- 14.4 Uniting/pooling of interests -- 14.5 The equity method -- 14.6 Conclusion on group relationships -- Summary -- References and research -- Multiple choice questions -- Exercises -- Chapter 15 Foreign currency translation -- Objectives -- 15.1 Introduction -- 15.2 Transactions -- 15.3 Translation of financial statements -- 15.4 A numerical illustration -- Summary -- References and research -- Multiple choice questions -- Exercises -- Part 3 Analysis -- Chapter 16 Financial appraisal -- Objectives -- 16.1 Introduction -- 16.2 More on investment ratios -- 16.3 Interpreting the balance sheet -- 16.4 Valuation through expectations -- 16.5 Valuation through market values -- 16.6 Accounting policies and financial appraisal -- 16.7 Creative accounting -- Summary -- References and research. Multiple choice questions -- Exercises -- Chapter 17 International analysis -- Objectives -- 17.1 Introduction -- 17.2 Language -- 17.3 Differences in financial culture -- 17.4 Accounting differences -- 17.5 Help by multinationals -- 17.6 Increasing international harmonization -- Summary -- References and research -- Exercises -- Annex: GlaxoSmithKline plc: notes on reconciliation from IFRS to US GAAP -- Appendices -- Appendix A Double-entry bookkeeping -- Appendix B An outline of the content of International Financial Reporting Standards -- Appendix C An outline of the content of the Eu's Fourth Directive on company law (as amended in 2001, 2003, etc.), and a note on the 2013 replacement Directive -- Appendix D Answers to multiple choice questions -- Appendix E Feedback on exercises -- Glossary of terms -- Index. |
| Record Nr. | UNINA-9910154929903321 |
Alexander David <1947 June 16->
|
||
| Harlow, England ; ; New York, New York : , : Pearson, , [2016] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||