Description
West [West, B. (2003). Professionalism and accounting rules. London: Routledge] and Chambers
[Chambers, R. J. (1966). Accounting evaluation and economic behavior. Houston: Scholars
Book Company] have provocatively argued that financial reporting has reached a state
of near-total...
Description
The purpose of this paper is to describe the process of renewal undertaken in a large
undergraduate financial reporting subject.
Accounting Research Journal
A team-teaching based approach to engage students
David Bond Robert Czernkowski Peter Wells
Article information:
To cite this...
Description
Changes in Australian segment reporting standards over the last decade changed the
required disaggregation of segment information. The purpose of this paper is to investigate whether
increased disaggregation has implications for users’ confidence in decisions based on segment reports...
Description
A principle that guides and standardizes accounting practices. The Generally Accepted Accounting Principles (GAAP) are a group of accounting standards that are widely accepted as appropriate to the field of accounting.
AS – 1 DISCLOSURE OF ACOUNTING POLICY
Accounting policies are...
Description
Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements.
July 10, 2013 CHAPTER 8
Table of Contents
Paragraph
8(1)
Page
8-000 Cost Accounting...
Description
Standard accounting practices require publicly traded companies to follow certain accounting rules when presenting financial statements so that the readers of the statements can easily compare different companies.
AASB Standard
AASB 2010-3
June 2010
Amendments to Australian...
Description
Standard accounting practices require publicly traded companies to follow certain accounting rules when presenting financial statements so that the readers of the statements can easily compare different companies.
UNOPS International Public Sector Accounting Standards (IPSAS)...
Description
Study Reports in the Relative City Price Convergence in Pakistan: Empirical Evidence from Spatial GLS, The convergence of accounting standards refers to the goal of establishing a single set of accounting standards that will be used internationally, and in particular the effort to...