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This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
Now in its tenth edition, Contemporary Accounting: A Strategic Approach for Users is designed for one-semester introductory accounting courses at undergraduate or MBA level, for both accounting and non-accounting majors. The text has been updated throughout to strengthen the content for first-year students, and to integrate financial and management accounting. Associate Dean Phil Hancock (UWA) and Assistant Professor Peter Robinson (UWA) have worked together to add three new, online-only (MindTap) financial accounting chapters that bridge the gap between assumed and actual knowledge, and have redesigned the pedagogical features to make the text friendlier to first-year learners. It has also been appropriately updated for currency, including an extract from the Annual Report of Woolworths Limited for the year ending 30 June 2018 as an appendix. Premium online teaching and learning tools are available on the MindTap platform. Learn more about the online tools cengage.com.au/mindtap
To commemorate the millennium, the Journal of Accounting and Economics invited nine author-teams to write critical review papers on the major research areas in accounting. In addition, discussants were asked to write reviews of the critiques. The critiques and their reviews were presented at a conference sponsored by the Brattle Group and Irwin/McGraw-Hill in Rochester, USA in April 2000. The authors and discussants then had about ten months to revise their manuscripts before publication in volumes 31-32 of the Journal of Accounting and Economics. This volume provides the reader with a synopsis of the various accounting sub-fields, and also an in-depth analysis of recent controversies. Often critique authors and their discussants express widely divergent opinions. Such disagreement offers an encouraging signal that there remain many interesting, open research questions and that our prominent scholars find these issues exciting. It is hoped that this volume will contribute to further progress in accounting research.