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Contemporary Issues in Accounting, 2nd Edition

Contemporary Issues in Accounting, 2nd Edition

Michaela Rankin, Kimberly Ferlauto, Susan McGowan, Patricia Stanton

ISBN: 978-0-730-34353-0

Jun 2017

Select type: E-Book

$60.00

Description

Contemporary Issues in Accounting is suited to a wide range of courses, particularly relevant to advanced financial accounting subjects at both an undergraduate and postgraduate level. It considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives, including appropriate theories and research findings.

The 2nd edition examines the regulatory setting within which accounting operates from the context of the process of standard setting and the Conceptual Framework. Within this framework one of the most controversial areas of accounting — measurement — is examined in detail. Alternative measurement choices are considered, with intangibles and sustainability reporting being examined in more detail as they are areas with unique measurement challenges. With the increasing use of fair value measurement, we present a comprehensive analysis of this measurement basis, including its application in specific contexts.

Delivered as an interactive Wiley E-Text: Powered by VitalSource for a more engaging and active learning experience, this update edition is designed to equip students with the knowledge, concepts and application skills required to successfully enter the profession of accountancy.

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Chapter 1.  Contemporary issues in accounting and accounting theory

Chapter 2. The Conceptual Framework for Financial Reporting

Chapter 3. Standard setting

Chapter 4. Measurement

Chapter 5. Theories in accounting

Chapter 6. Products of the financial reporting process

Chapter 7. Corporate governance

Chapter 8. Capital market research and accounting

Chapter 9. Earnings management

Chapter 10. Fair value accounting

Chapter 11. Sustainability and environmental accounting

Chapter 12. International accounting

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  • Wide Focus: Suited to a wide range of courses and particularly relevant to advanced financial accounting subjects at both an undergraduate and postgraduate level.
  • Contemporary Issues: Considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives.
  • Search Functionality: The full text search functionality allows students to quickly identify all instances of a key word or phrase.
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