|  | Rankin, Michaela / Stanton, Patricia / McGowan, Susan / Ferlauto, Kimberly / Tilling, Matthew
Contemporary Issues in Accounting
 1. Edition November 2012
61.90 Euro
2012. 552 Pages, Softcover
ISBN 978-0-7303-0026-7 - John Wiley & Sons
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| Detailed description
Contemporary Issues in Accounting is written for upper level, advanced financial accounting subjects. The text explores advanced accounting concepts and policies by applying them to a range of contemporary accounting issues. The accounting topics discussed reflect the issues that are being considered in professional practice such as approaches to measurement, fair value accounting, the Conceptual Framework for financial reporting, corporate governance, environmental accounting and sustainability, earnings management and the financial indicators of corporate collapse.
The practical orientation of the text makes it ideal for a capstone subject whereby students can use their accounting knowledge attained during their studies to discuss, analyse and critically evaluate a range of issues they are likely to deal with once they enter the profession.
From the contents
CHAPTER 1 Contemporary issues in accounting 1
CHAPTER 2 The Conceptual Framework for Financial Reporting 23
CHAPTER 3 Standard setting 61
CHAPTER 4 Measurement 89
CHAPTER 5 Theories in accounting 131
CHAPTER 6 Products of the nancial reporting process 159
CHAPTER 7 Corporate governance 185
CHAPTER 8 Capital market research and accounting 223
CHAPTER 9 Earnings management 255
CHAPTER 10 Fair value accounting 275
CHAPTER 11 Sustainability and environmental accounting 313
CHAPTER 12 International accounting 341
CHAPTER 13 Corporate failure 363
CHAPTER 14 Special reporting issues 383
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