The Routledge Companion to Accounting, Reporting and Regulation

ISBN-13: 9780415625739 / Angielski / Twarda / 2013 / 546 str.

Carien Van Mourik; Peter Walton

Opis

Financial accounting, reporting and regulation is a vast subject area of huge importance globally with interest rising significantly in the light of the ongoing global financial crisis.

In the first part, a broad overview of the subject of accounting is presented which sets the stage for some of the theoretical and practical issues and debates regarding financial reporting which follow in the second part. These issues include how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories of accounting, reporting and regulation, while parts four and five look at the institutional, social and economic aspects; including issues growing in importance such as, accounting for environmental management and, accounting regulation and financial reporting in Islamic countries.

This authoritative Companion volume presents a broad overview of the state of the art of these disciplines and will provide a comprehensive reference source for students and academics involved in these areas.

Spis treści

Part I: Accounting  1. What is Accounting?  2. Methodology in Financial Accounting Theory  3. Fundamental Issues in Financial Accounting and Reporting Theory  4. Continental European Accounting Theory: Evolution and Evaluation  5. English Language Theories of Financial Reporting  Part II: Reporting  6. Recognition and Measurement  7. Fair Value and Financial Reporting  8. Costs and Benefits of Disclosure  9. Auditing  Part III: (International) Accounting Standard Setting and Regulation  10. The Public Interest in International Financial Accounting, Reporting and Regulation  11. Perspectives on the Roles of and Need for Accounting Regulation  12. Economic Theory of Financial Reporting Regulation  13. Global Convergence of Accounting Standards  14. The Role of Conceptual Frameworks in Accounting Standard-Setting  15. The Application of IFRS Across Different Institutional Environments  Part IV: Institutional Aspects of (International) Financial Reporting Regulation  16. The International Accounting Standards Board  17. Influences on the Standard-setting and Regulatory Process  18. Stock Exchanges and International Financial Reporting Regulation  19. Auditors and International Financial Reporting  20. Multinational Corporations and IFRS  21. The IFRS for SMEs  Part V: Social and Economic Aspects of (International) Financial Reporting Regulation  22. Socio-economic Consequences of IFRSs  23. Turf Wars or Missionary Zeal: IFRS, IFAC, the World Bank and the IMF  24. Accounting Regulation in Emerging Markets and Newly Industrialising Countries  25. Accounting Regulation and IFRS in Islamic Countries  26. Accounting Tools for Environmental Management and Communication

O autorze

Carien van Mourik is Lecturer in Accounting at the Open University Business School. Her research interests include financial accounting and reporting theory and the public interest in international financial accounting and reporting regulation Peter Walton is Professor of Accounting at ESSEC Business School and co-director of the ESSEC-KPMG Financial Reporting Chair. Peter is the Chairman of the EAA Financial Reporting Standards Committee. He is also the editor of World Accounting Report and The Routledge Companion to Fair Value and Financial Reporting (2007)