List of figures xiv List of tables xvii Preface xix Introduction to the book xx A The case study 1 1. About the group 1 2. Allocation of examples 1 B Legal requirements for consolidated financial statements 4 1. IFRS standards 5 2. Exemptions 18 3. Local accounting standards 19 4. Taxation 20 5....

Intro -- Title page -- Copyright -- Chapter 1 Financial Statement Requirements -- Chapter 2 Net Asset Classifications -- Chapter 3 Consideration of Fraud -- Chapter 4 Promises to Give -- Chapter 5 Distinguishing Contributions From Exchange Transactions -- Chapter 6 Auditing Contributions --...

Intro -- William A. Paton -- Contents -- Acknowledgments -- Abstract -- List of Tables, Exhibits and Appendices -- LIST OF ABBREVIATIONS -- Chapter 1: Introduction -- Importance of Understanding Our Past -- Purpose of Study -- Organization of Study -- Study Limitations -- Methodology -- Chapter...

Cover -- The disillusion of calculative practices in academia -- Mergers and acquisitions: the latest university fashion? -- Failed promises - performance measurement ambiguities in hybrid universities -- Actors' reflexivity and engagement in the formation of new accounting tools during...

Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and...

Latin America is set to play an important role in the global economy; yet international research communities lack a systematic understanding of Latin American accounting issues. We aim with this volume to offer external audiences a sample of research conducted in Latin America to further...

Invaluable guidance for complete integration of sustainability into reporting and performance management systems Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom...

Intro -- Title -- Copyright -- Table of Contents -- Introduction -- Chapter 1 Draw Your Business: Business Mapping -- Draw Your Business - Q &amp -- A -- Chapter 2 Notice the Connections: Linking Net Income and Cash -- Cash Flow Statement Analysis -- Profit and Loss Statement Analysis -- The Big...

An all-encompassing guide to the elements and basics of fair value With the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered,...