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Financial Reporting for Islamic Financial Institutions
Mainstream accounting rules, namely International Financial Reporting Standards (IFRS), used in conventional banking, employ financial logics and principles which are at odds with Shariah and therefore unsuitable for reporting the results of Islamic banks. The book is an effort to explain the Islamic accounting principles and practices for Islamic Financial institutions and to juxtapose them to mainstream accounting principles in a simple and practical manner. The book begins with an overview of the Islamic Finance environment, the rationale for Islamic accounting and a brief introduction of AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), the professional bo...
Ignorance
A rich, wide-ranging history of ignorance in all its forms, from antiquity to the present day A Seminary Coop Notable Book of 2023 "Ignorance: A Global History explores the myriad ways in which 'not-knowing' affects our lives, sometimes for good, sometimes for ill."--Michael Dirda, Washington Post Throughout history, every age has thought of itself as more knowledgeable than the last. Renaissance humanists viewed the Middle Ages as an era of darkness, Enlightenment thinkers tried to sweep superstition away with reason, the modern welfare state sought to slay the "giant" of ignorance, and in today's hyperconnected world seemingly limitless information is available on demand. But what about th...
The Routledge Companion to Financial Accounting Theory
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Earnings Management and Corporate Finance
In today's dynamic landscape of accounting, corporate finance, and business management, earnings management has assumed paramount importance. Transparent and reliable accounting information is crucial for accurate corporate performance forecasting and financial decision-making. This book uniquely discusses practical earnings management methods within the accounting and taxation realms. It is supported by extensive international evidence linking informativeness of financial reports to companies’ financial decisions. Delving into the earnings management process, this book provides profound insights into how profits can be influenced through accounting choices and real business transactions. ...
Long-Term Financial Sustainability Accounting and Reporting in the Public Sector
This book addresses a longstanding issue that emerged fifty years ago and continues to persist– the lack of an accounting and reporting system for financial sustainability. Consequently, the primary aim of this book is to develop a novel accounting and reporting system for measuring and reporting long-term financial sustainability in the public sector. The significance of this book lies in its introduction of an innovative role within the field of accounting. This role entails providing guidance and issuing alerts to governments regarding essential adjustments needed in current policies to ensure the long-term financial sustainability of governmental entities. Through elucidating the prosp...
Sustainability Reporting and Blockchain Technology
This book explores the much talked about but less understood issue of sustainability reporting, in a global context, linking it to the application of blockchain and other emerging technologies. It provides a transnational platform to examine the experiences of investors, researchers, academicians, and policymakers as they confront these concerns across a variety of industries and countries, thus offering best-practice guidance to assess the technological landscape and to model sustainable business initiatives. It offers relevant theoretical frameworks and the latest empirical research findings. Further, it argues that in order to reduce ‘carbon footprints’ globally, by reporting all thei...
Accounting, Accountability and Crisis Management
Conventional economic and accounting systems have been exposed by the limitations of market-driven mechanisms, where public services, education and healthcare have been subordinated to profit, exacerbating the inequalities between people and countries. Italy was one of the earliest countries to be affected by the COVID-19 pandemic and also one of the hardest-hit. The successes and failures of the Italian response provides a blueprint for the factors determining the ability of institutions to meet these challenges. This book presents a multifaceted analysis and reflection of the challenges that various types of organisations - public, private and non-profit - have had to face during the pande...
International Financial Reporting Standards in the MENA Region
In the ever-evolving landscape of global economics, accounting stands as the universal language of business. This book explores the vital role of accounting in articulating economic, social, and environmental activities. It provides a detailed comparison among Moroccan GAAP, IFRS, and US GAAP, highlighting the challenges and opportunities of harmonizing accounting standards in the context of Morocco's unique business environment. Each chapter is crafted to offer practical guidance and technical insights. From property, plant, and equipment (IAS 16) to intangible assets (IAS 38), leases (IAS 17), and inventory valuation (IAS 2), International Financial Reporting Standards in the MENA Region: ...
Accounting for Healthcare
In an era where digital transformation is revolutionising every sector, the healthcare industry stands at a significant crossroad. With Value-Based Healthcare (VBHC) at the core of this transition, the role of accountants is evolving dramatically. This book brings these pieces together to guide accountants and interested readers through the changing landscape. The book begins by demystifying VBHC and introducing the concept of digital health. It examines how the digital transition is impacting accountants in the healthcare sector, outlining their shifting roles from traditional data processors to strategic advisors. The chapters delve into a broad range of topics including performance evalua...
The Future of Energy Efficiency in Post-COVID-19 Era
The COVID-19 pandemic has led several governments to impose movement control, resulting in serious challenges towards the research, development and commercialization of sustainable energy generation and conversion technologies. As a result of the economic slowdown in many parts of the world, the poor are in distress. Experts believe that a fast recovery from the COVID-19 epidemic or any future disaster will need clean and sustainable energy. However, questions arise on what type of renewable energy technologies will ensure our resilience in the face of future disasters like COVID-19 that aids rebuilding economies and puts nations on track to meet global climate and sustainable development goals? Therefore, this Research Topic primarily aims at compiling recent progress on energy generation, conversion and resource utilization that would help resolve energy problems amidst and post Covid-19 pandemic.
