Corporate Financial Reporting: Theory and Practice by Andrew W Higson

By Andrew W Higson

`This is a booklet which will be learn by way of all scholars, no matter if undergraduate and postgraduate. It additionally presents a succinct advisor for the chief who needs to come back to grips with this subject, or the accountant nostalgic to remember the non too praiseworthy and indecisive background of this subject' - Managerial Auditing magazine company monetary Reporting seriously examines modern company monetary reporting. The complexity of the reporting approach and the myriad of concerns dealing with the administrators, accountants and auditors can merely be effectively understood from a company conceptual base. fresh monetary scandals in actual fact spotlight the interrelationships among the entire issues explored during this publication, from monetary reporting to auditing, from management's motivations to fraud. specified good points of this publication contain: - A serious exam of accounting 'theory' - Senior practitioners' insights on 'a actual and reasonable view' - An exploration of 'the monetary reporting expectancies hole' - A dialogue of the character of 'corporate functionality' - An exam of company fraud - An exam of the results of 'real-time' reporting by means of businesses - dialogue questions on the finish of every bankruptcy The booklet should be appropriate to complicated undergraduate in addition to postgraduate and MBA scholars.

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Stamford, CT: Public Oversight Board. R. (1994) `Research about accounting and research on how to account', in Ernst & Young Foundation (eds), Measurement Research in Financial Accounting: Workshop Proceedings. : Ernst & Young Foundation and Waterloo University, School of Accountancy. pp. 62±7. , Wright, M. and Hull, A. (1999) `Corporate governance: from accountability to enterprise', Accounting and Business Research, 29 (4): 337±52. Solomons, D. (1978) `Politicization of accounting', The Journal of Accountancy, November: 65±72.

The chapter commences by exploring the interpretations of these words. It then goes on to examine some of the approaches that have been used in the context of `accounting theory' construction. In order to have an appreciation of the problems encountered in theory development, the impact of vested interests is also explored. The concern of this chapter is that `accounting theory' is ill-de®ned, vague in scope and highly political in nature ± however, this may go some way to appreciating the reasons for the often vehement disagreements about developments in ®nancial reporting.

1970) The Structure of Scienti®c Revolutions. Chicago: Chicago University Press. Larson, K. (1969) `Implications of measurement theory on accounting concept formulation', The Accounting Review, January: 38±47. Lasswell, H. (1948) `The structure and function of communications in society', in L. ), Communications of Ideas. New York: Institute for Religious and Social Studies. C. (1938) `Tests for principles', The Accounting Review, March: 16±24. C. (1953) Structure of Accounting Theory, American Accounting Association Monograph No.

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