
Contemporary Issues in Accounting
Wiley (Publisher)
Published on 13. March 2012
Book
Paperback/Softback
552 pages
978-0-7303-0026-7 (ISBN)
Description
Contemporary Issues in Accounting is written for upper level, advanced financial accounting subjects. The text explores advanced accounting concepts and policies by applying them to a range of contemporary accounting issues. The accounting topics discussed reflect the issues that are being considered in professional practice such as approaches to measurement, fair value accounting, the Conceptual Framework for financial reporting, corporate governance, environmental accounting and sustainability, earnings management and the financial indicators of corporate collapse.
The practical orientation of the text makes it ideal for a capstone subject whereby students can use their accounting knowledge attained during their studies to discuss, analyse and critically evaluate a range of issues they are likely to deal with once they enter the profession.
The practical orientation of the text makes it ideal for a capstone subject whereby students can use their accounting knowledge attained during their studies to discuss, analyse and critically evaluate a range of issues they are likely to deal with once they enter the profession.
More details
Product info
Paperback
Edition
1. Auflage
Language
English
Place of publication
Milton, QLD
Australia
Target group
Professional and scholarly
Dimensions
Height: 25 cm
Width: 21.5 cm
Thickness: 1.4 cm
Weight
812 gr
ISBN-13
978-0-7303-0026-7 (9780730300267)
Schweitzer Classification
Persons
Michaela Rankin, PhD (RMIT), MEc (UNE), GradCertHE (Monash), BBus(Hons) (USQ), CPA, is a senior lecturer in the Department of Accounting and Finance at Monash University, Melbourne. Prior to joining Monash, Michaela held positions at both RMIT University and the University of Southern Queensland, where she was awarded the Institute of Chartered Accountants in Australia Award for Teaching Excellence in 1998. She teaches fi nancial accounting and accounting theory at both undergraduate and postgraduate levels. Michaela has a broad range of research interests including financial reporting and governance, executive compensation, the regulation and practice of sustainability reporting, carbon emissions disclosure, and accounting education. She has published widely in international journals including Accounting, Auditing & Accountability Journal, British Accounting Review, Accounting & Finance, Higher Education Research and Development and Australian Accounting Review.
Patricia Stanton, PhD (Newcastle), BComm(Hons 1) (Newcastle), BA (Sydney) and DipEd (Sydney), is a senior lecturer in financial accounting at the University of Newcastle. She has published widely in international journals such as Accounting, Auditing & Accountability Journal, Australian Accounting Review, Corporate Communications: An International Journal and Accounting History. Two of her papers have won international best paper awards. Her current research interests are focused on the value of current reporting practices, and the implications of corporate failure for the accounting profession.
Susan McGowan, BAcc (SAIT), MCom (UniSA), and GradCertEd(HigherEd) (QUT), is currently a senior lecturer in the School of Commerce at the University of South Australia. Her research interests focus on accounting education and international accounting.
Kimberly Ferlauto, BComAcctg (UWS), MComAcctg (UWS), CPA, is an associate lecturer in accounting at the University of Western Sydney. She has been teaching accounting theory for many years at both an undergraduate and postgraduate level. Her focus when teaching theory is on understanding why we do what we do as accountants and application of accounting theory to current real world events. Other teaching interests include entrepreneurship and small business, accounting information systems and financial planning. Kimberly's main research interests include accounting measurement and social and environmental accounting.
Matthew Tilling, BCom (Flinders), is a senior lecturer in Accounting at the University of Notre Dame, Australia. He has taught a range of accounting topics to both undergraduates and postgraduates in over a decade of university teaching, with a primary focus on issues affecting large corporations. This academic focus has been complemented with the provision of extensive consulting and training services to a range of professional and corporate entities on a wide range of current accounting problems. He has also been involved with syllabus and exam design for high school accounting in Western Australia. Matthew has published articles on accounting education and social and environmental accounting in a range of international journals.
Patricia Stanton, PhD (Newcastle), BComm(Hons 1) (Newcastle), BA (Sydney) and DipEd (Sydney), is a senior lecturer in financial accounting at the University of Newcastle. She has published widely in international journals such as Accounting, Auditing & Accountability Journal, Australian Accounting Review, Corporate Communications: An International Journal and Accounting History. Two of her papers have won international best paper awards. Her current research interests are focused on the value of current reporting practices, and the implications of corporate failure for the accounting profession.
Susan McGowan, BAcc (SAIT), MCom (UniSA), and GradCertEd(HigherEd) (QUT), is currently a senior lecturer in the School of Commerce at the University of South Australia. Her research interests focus on accounting education and international accounting.
Kimberly Ferlauto, BComAcctg (UWS), MComAcctg (UWS), CPA, is an associate lecturer in accounting at the University of Western Sydney. She has been teaching accounting theory for many years at both an undergraduate and postgraduate level. Her focus when teaching theory is on understanding why we do what we do as accountants and application of accounting theory to current real world events. Other teaching interests include entrepreneurship and small business, accounting information systems and financial planning. Kimberly's main research interests include accounting measurement and social and environmental accounting.
Matthew Tilling, BCom (Flinders), is a senior lecturer in Accounting at the University of Notre Dame, Australia. He has taught a range of accounting topics to both undergraduates and postgraduates in over a decade of university teaching, with a primary focus on issues affecting large corporations. This academic focus has been complemented with the provision of extensive consulting and training services to a range of professional and corporate entities on a wide range of current accounting problems. He has also been involved with syllabus and exam design for high school accounting in Western Australia. Matthew has published articles on accounting education and social and environmental accounting in a range of international journals.
Content
CHAPTER 1 Contemporary issues in accounting 1
CHAPTER 2 The Conceptual Framework for Financial Reporting 23
CHAPTER 3 Standard setting 61
CHAPTER 4 Measurement 89
CHAPTER 5 Theories in accounting 131
CHAPTER 6 Products of the nancial reporting process 159
CHAPTER 7 Corporate governance 185
CHAPTER 8 Capital market research and accounting 223
CHAPTER 9 Earnings management 255
CHAPTER 10 Fair value accounting 275
CHAPTER 11 Sustainability and environmental accounting 313
CHAPTER 12 International accounting 341
CHAPTER 13 Corporate failure 363
CHAPTER 14 Special reporting issues 383
CHAPTER 2 The Conceptual Framework for Financial Reporting 23
CHAPTER 3 Standard setting 61
CHAPTER 4 Measurement 89
CHAPTER 5 Theories in accounting 131
CHAPTER 6 Products of the nancial reporting process 159
CHAPTER 7 Corporate governance 185
CHAPTER 8 Capital market research and accounting 223
CHAPTER 9 Earnings management 255
CHAPTER 10 Fair value accounting 275
CHAPTER 11 Sustainability and environmental accounting 313
CHAPTER 12 International accounting 341
CHAPTER 13 Corporate failure 363
CHAPTER 14 Special reporting issues 383