Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

This book explores the role of accountants in business and society. The final work of Louis Goldberg, Professor Emeritus at the University of Melbourne, it aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion of accounting. The sixteen chapters assess exactly wh

With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.

Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine.Professor Devine passed away in 1998, prior to the sign

This book collects together eight previously unpublished essays writen by Carl Thomas Devine, one of the outstanding accounting theoreticians of the twentieth century.

This book presents a collection of thirteen essays by one of America's great academic accountants, Carl Devine. The essays explore in substantial depth the evolution of Professor Devine's philosophy, research, and thinking during his nearly sixty years of study. The extent of his knowledge spans a variety of disciplines from science and mathematics to philosophy and religion. This eclectic collection of essays is continuously rewarding, and with even a cursory review one quickly discovers the richness and breadth of Devine's work. This book will be an invaluable historical and scholarly legacy to future generation of accounting students and educators. In them Professor Devine reflects objectively on some of the personalities in, and development of accounting and accounting thought during two momentous generations in which a revolution has occurred in accounting research and in the accounting/auditing professions.