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International Accounting can be viewed in terms of accounting issues uniquely confronted by companies involved in international business. It also can be viewed more broadly as the study of how accounting is practiced in each and every country around the world, learning about and comparing the differences in various accounting methods. This is unique in its content and is up-to-date with relevant material integrated throughout the textbook. In its first year, this text captured approximately 30 percent of the market.
The Fourth Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS). The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.
This book makes a significant contribution to the understanding of issues of comparative constitutionalism in emergent politics. Recurrent states of emergency in Malaysia, Sri Lanka and Bangladesh provide the background for a comparative examination of constitutional emergency powers, individual rights, and judicial review. This work examines the extent to which the Court in these countries has performed its expected role, identifies problems in approaches to interpretation which have been adopted, and suggests alternatives to constitutional interpretation and judicial review. The alternatives explored are drawn from contemporary western jurisprudence, including those of Ronald Dworkin and w...
This book presents the views of accounting educators, accounting education policy-makers, and accounting practitioners from across the world on the challenging topic of liberalising the accounting curriculum within university education. Accounting is a relatively new subject within universities and has been absorbed into a high level of education without any real attempt to do so within the traditional ethos of a liberal arts education. In this book, the logic of teaching using the liberal arts is described and contrasted with the practical vocational training approach of teaching which has formed the foundation of accountancy courses for many years. A proposal to change this established pra...
This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.
Explores the ritual practice of Buddhist preaching.
Recent Reference Books in Religion provides incisive summaries and evaluations of more than 350 contemporary reference works on religious traditions ancient and modern that have been published in English, French and German. For maximum usefulness to readers, Professor Johnston has broadly defined religion to include not just the world religion of Christianity , Judaism, Islam, Hinduism, and Buddhism but also such alternative approaches as mythology, folklore, and the philosophy of ethics. Each entry, analyzing a particular work, includes full bibliographic details as well as commentary: outstanding articles and contributors are highlighted, strengths and weaknesses are carefully noted and weighed. Readers are directed to volumes whose strengths and weaknesses are carefully noted and weighed. Readers are directed to volumes whose strengths complement the weaknesses of others. An indispensable guide in any religious studies collection, Recent Reference Books in Religion: 2nd Edition includes works published through the end of 1997. It also includes a Glossary that describes types and functions of refernce books, and five indexes: Titles, Authors, Topics, Persons and Places.
Jobs in auditing and bookkeeping are a smart career choice in an uncertain economy. A job report released by the Bureau of Labor Statistics predicts that employment in bookkeeping and auditing will see a 14 percent growth rate between 2010 and 2020. Students who enjoy math and numerical problem-solving, have excellent people skills, and are highly organized will appreciate this guide to the field and its opportunities. Readers will learn what skills and education a person needs, what the job will really be like, and some of the cool career opportunities out there. This material supports Common Core standards for career preparedness and work readiness.
The Routledge Handbook of South Asian Politics examines key issues in politics of the five independent states of the South Asian region: India, Pakistan, Bangladesh, Sri Lanka, and Nepal. Written by experts in their respective areas, this Handbook introduces the reader to the politics of South Asia by presenting the prevailing agreements and disagreements in the literature. In the first two sections, the Handbook provides a comprehensive introduction to the modern political history of the states of the region and an overview of the independence movements in the former colonial states. The other sections focus on the political changes that have occurred in the postcolonial states since indepe...
Selected as an Outstanding Academic Title by Choice Magazine in 2014! Called to Account takes a broad perspective on how financial frauds have shaped the public accounting profession by focusing on cases of fraud around the globe. Ever entertaining and educational, the book traces the development of the accounting standards and legislation put in place as a direct consequence of these epic scandals. The new edition offers updated chapters on ZZZZ Best and Arthur Andersen, plus new chapters devoted to Parmalat, Satyam, and The Great Recession. Through stories like Barry Minkow’s staged constructions sites and MiniScribe’s fake inventory number generating computer program, "Cook Book", students will learn that fraud is nothing new, and that financial reform is heavily influenced by politics. With discussion questions and a useful chart showing instructors and students how each chapter illustrates the topics covered in other textbooks, Called to Account is the ideal companion for any class in auditing, advanced accounting or forensic accounting.