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Globalisation of Accounting Standards
In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globali...
Accounting Theory
AUTHORS Jayne Godfrey, Monash University Allan Hodgson, University of Amsterdam Scott Holmes, University of Newcastle Ann Tarca, University of Western Australia DESCRIPTION Accounting Theory 6e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with the new IASB Framework and addresses the differences in reported information as a consequence of international harmonisation of accounting standards and accounting choices. Throughout this edition, new developments in accounting theory are supported with links to professional experiences, both locally and internationally. The Framework of the International Financial Reporting Sta...
Accounting Theory
Accounting Theory 7e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with ongoing developments the IASB Framework and reporting and disclosure requirements as a consequence of international harmonisation of accounting standards. The strength of this textbook has always been the balanced approach taken to explain and discuss alternative theories. The new edition continues with this tradition and seeks to make a clearer connection for students, studying accounting theory, that accounting theory is important and relevant. The Framework of the International Financial Reporting Standards (IFRS) has required significant consolidation and rewriting of chapters. More than ever, the focus of this new edition is to provide students with an understanding of the Framework and how accounting information can be interpreted, disclosed and reported in practice. The new edition continues to present the latest research and developments in accounting theory whilst maintaining an objective perspective.
Water Accounting
This groundbreaking book examines the role that water accounting can play in resolving economic, environmental and social issues. One of the most pressing global issues of the 21st century is the scarcity of water to ensure economic, environmental and social sustainability. In addressing the issue through policy and management, access to high quality information is critically important. But water scarcity has many implications, and it is possible that different reporting approaches, generally called water accounting systems, can be appropriate to addressing them. In this key book, international experts respond to the question: what role can water accounting play in resolving economic, social and environmental issues at individual, organizational, industry, national and international levels? They explore how various forms of water accounting are utilized and the issues that they address. Academics and postgraduate students interested in water scarcity and accounting will find this book invaluable. Policymakers in all areas relating to water as well as environmentalists, water industry managers and water lawyers will find plenty of important insights in this essential resource.
China's Business Reforms
Since 1993, China has been the second largest recipient of foreign direct investment in the world and is now considered to be the world's third biggest economy. The editors examine the key areas, all of which are linked, where China is grappling with institutional reforms as it opens up to the outside world.
The Politics of Global Regulation
"Regulation by public and private organizations can be hijacked by special interests or small groups of powerful firms, and nowhere is this easier than at the global level ... This is the first book to examine systematically how and why such hijacking or 'regulatory capture' happens, and how it can be averted."--P. [iv] of cover.
Financial Accounting and Equity Markets
Philip Brown is one of the most admired and respected accounting academics alive today. He was a pioneer in capital markets research in accounting, and his 1968 article, co-authored with Ray Ball, "An Empirical Evaluation of Accounting Income Numbers," arguably had a greater impact on the course of accounting research, directly and indirectly, than any other article during the second half of the twentieth century. Since that time, his innovative research has focused on issues that bridge accounting and finance, including the relationships between net profit reports and the stock market, the long-run performance of acquiring firms, statutory sanctions and voluntary corporate disclosure, and t...
Research, Standard Setting, and Global Financial Reporting
Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specifi...
Educating for Business, Public Service and the Social Sciences
Tertiary economics and business education started early in Australia but was not organised on a faculty basis until the 20th century. Commerce and business teaching at Sydney University began in 1906, and from 1920 was taught in the Faculty of Economics, together with public administration and accounting. Its progress for the next 80 years is chronicled in this comprehensive history of the Faculty of Economics. The book presents a broad overview of staff, students and courses of study during Depression, war, postwar reconstruction, student unrest and successful moves to add further Business studies. A prelude surveys the 19th-century beginnings and the epilogue presents the varied education opportunities offered for the 21st century by the Faculty of Economics and Business.
