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Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creat...
Although still under development, Pillar 2 of the OECD Global Anti-Base Erosion Model Rules is already posing significant challenges for taxation authorities worldwide. Intended to establish a floor in the possibilities for countries to compete for corporate investment with each other in the field of corporate income taxation, the Pillar 2 Rules arising from the OECD/G20 Inclusive Framework have been agreed on by 140 countries. This book provides the first in-depth survey of the implications of the Rules for all stakeholders, with detailed annotations by nineteen renowned experts in the field of multinational corporate taxation who describe the relevant provisions with examples and considera...
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The Sixth International Conference on Accounting Education was held just prior to the Thirteenth World Congress of Accountants. Hosted by the Science Council of Japan, the Japan Accounting Association, and the Union of National Economics Associations in Japan, in cooperation with the International Association on Accounting Education and Research, the 1987 conference marked the 25th anniversary of the founding of such conferences. The main theme of this conference was Accounting Education and Research Toward the Promotion of International Understanding of Economic Progress. The twentieth century has seen increasing interaction and growing interdependency between the various nations of the world, stressing the need for greater cooperation at the international level. At the same time, however, individual nations have their own particular sociocultural identities, making for differences that must not be overlooked. The purpose of the conference was to provide an opportunity for an exchange of ideas to serve as an impetus to a greater flow of information resulting in better understanding and increased respect on an international level.
Serves as an excellent review material for the financial portion of the CPA Exam. * Provides alternatives to current practice. * Evaluate conclusions reached by APB and FASB using readings and research documented at the end of each chapter.
This meticulously documented work sets forth the major causes of the greatest asset bubble in world economic history—the American housing bubble, which began in 1940 and collapsed in 2007. In the aftermath of the American housing collapse in 2007, many ask why. The Great American Housing Bubble: The Road to Collapse asks a different and more fundamental question—how the bubble was created in the first place. To answer that question, it examines the causes, both political and economic, of the American housing bubble, created between 1940 and 2007. Those causes encompass everything from federal income tax subsidies for housing to local exclusionary policies, banking, accounting, real estat...