Financial Accounting Theory I: Issues and Controversies, (McGraw-Hill Accounting Series)

Business & Money

Zeff, Stephen A.

Accounting

McGraw-Hill Companies

This collection of notes and readings on Financial accounting is best used as a core text in the theory course or as a supplement to an Intermediate course or an Advanced accounting course. The goal of this book is to provide insight into concepts, issues, and controversies which underlie accounting standards and practices.

Readings And Notes On Financial Accounting: Issues and Controversies

Dharan, Bala G.

McGraw/Hill/Irwin

The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies.This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.

Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001-2011

Camfferman, Kees

Finance

Oxford University Press

Standardization and harmonization of accounting practices is a fundamental element of a global business environment. Achieving this is a complex process that involves technical and political negotiation. The International Accounting Standards Committee (IASC) was the organization that pioneered this process on a world-wide basis. The IASC prepared the way for the International Accounting Standards Board (IASB) and its International Financial Reporting Standards, which since 2005 have held the dominant influence over the financial reporting of thousands of listed companies in the European Union, as well as in many other countries. The forces and influences that shaped the formation of the IASB were intimately connected with the historical organization and operation of its predecessor, the IASC, and so to understand the standards enforced in financial reporting today, a historical understanding of the IASC is required. Financial Reporting and Global Capital Markets does just this. It examines the history of the IASC from 1973 to 2000, including its foundation, operation, changing membership and leadership, achievements and setbacks, the development of its standards, and its restructuring leading up to the creation of the IASB in 2001. The book also studies the impact of the IASC's standards on national standard setting and on accounting practice in developed and developing countries, as well as the impact on the IASC of the policies and positions of the UN, the OECD, the US Securities and Exchange Commission, the International Organization of Securities Commissions, and the European Commission. It will be of vital interest to all concerned with accounting developments in a global environment, be they academics, policy-makers, or professionals.

Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000

Economics

The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.

This book is a biographical study of the first full-time accounting professor in a US university. Henry Rand Hatfield (1866-1945) was the first dean of the Chicago business school and the second dean of the Berkeley business school, and he was long regarded as the "dean of accounting teachers everywhere". His two textbooks, "Modern Accounting" (1909) and "Accounting" (1927), were among the most respected reference works in the first half century, and they and his articles continue to be cited today. His textbooks and carefully crafted articles were veritable annotations on the accounting literature and drew extensively on accounting and legal authorities in the US and overseas. He exemplified a principled approach to accounting debate and discussion, and he skewered sloppy and imprecise terminology and shoddy thinking. He did not propound any grand theories but was instead an astute critic of the literature, a delectable writer, and, above all, a consummate scholar. Hatfield was an authority on early bookkeeping history, and his essay, "An Historical Defense of Bookkeeping", has long been one of the most celebrated articles in the US literature. Professor Basil Yamey has written a commentary expressly for the book on Hatfield as a historian of accounting and bookkeeping. Stephen Zeff began his research in the 1960s, when he was granted access to Hatfield's extensive files of correspondence, notes and papers, and he proceeded to interview, or correspond with, many of Hatfield's former colleagues and students. The author also drew on the archives at the Northwestern University, the University of Chicago and the University of California, as well as the records of the American Accounting Association, of which Hatfield was a founder and President. The book is rich in references to primary sources. Many of Hatfield's unpublished and previously published papers are reproduced in the book, which also contains a complete list of Hatfield's publications, including his more than 50 penetrating book reviews.

Henry Rand Hatfield: Humanist, Scholar, and Accounting Educator (Studies in the Development of Accounting Thought, 1)

Biographies & Memoirs

Bricker, Robert

Previts, Gary

Professionals & Academics

Emerald Publishing Limited

First Published in 1996. Routledge is an imprint of Taylor & Francis, an informa company.

Accounting Research, 1948-1958: Selected Articles on Accounting Theory (Routledge New Works in Accounting History)

Solomons, David

History

Routledge

Forging accounting principles in Australia,

Australia & Oceania

Australian Society of Accountants

Insights from Accounting History: Selected Writings of Stephen Zeff

Forging Accounting Principles in Five Countries: A History and an Analysis of Trends (Routledge Revivals)

This title, first published in 1972, examines five countries that have experience with programs designed to improve the quality of financial reporting. Zeff devotes separate chapters to the historical evolution of the program, and then goes on to compare and analyse the various trends. This book presents an important piece of research to those concerned with the development of accounting principles.

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