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| controversial issues in accounting: Issues in Financial Accounting Scott Henderson, Graham Peirson, Kathy Herbohn, Bryan Howieson, 2015-05-20 Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards. |
| controversial issues in accounting: Accounting Ethics Ronald F. Duska, Brenda Shay Duska, Kenneth Wm. Kury, 2018-11-28 A trusted resource on the complex ethical questions that define the accounting profession An accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession. |
| controversial issues in accounting: Accounting Theory Thomas G. Evans, 2003 This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory. |
| controversial issues in accounting: Contemporary Issues in Social Accounting Audrey Paterson, Akira Yonekura, William (Bill) Jackson, 2017-12-31 This important and timely new text introduces and explains the key ideas of accounting for society, the historical development of corporate social responsibility, accountability and ethics and their importance to everyday life. |
| controversial issues in accounting: The Accounting Postulates and Principles Controversy of the 1960s Stephen A. Zeff, 2020-09-01 This book, first published in 1982, gathers together a series of articles and editorials written in response to the Accounting Research Program of the early 1960s. Accounting Research Study No. 1 and No. 3 sprang from the American Institute of Certified Public Accountants’ desire to keep up with ‘economic and social changes which affect accounting’ and the research studies into ‘postulates’ and ‘principles’ proved to be controversial. These articles analyse the findings and provide vital historical insight into the profession of the time, and its further development. |
| controversial issues in accounting: Contemporary Issues in Accounting Elaine Conway, Darren Byrne, 2018-06-01 The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets. |
| controversial issues in accounting: Accounting Theory Harry I. Wolk, James L. Dodd, John J. Rozycki, 2008 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. |
| controversial issues in accounting: Contemporary Environmental Accounting Stefan Schaltegger, Roger Burritt, 2000-10 Contemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet attempted. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organisational managers. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants will also find that the book provides a useful introduction to the topic. The goals of the book are to discuss and illustrate contemporary conceptual approaches to environmental accounting; to make readers aware of crucial controversial topics; and to offer practical examples of how the concepts have been applied throughout Europe, North America and Australia. In order to increase the usefulness of the book for relevant courses, each chapter concludes with a set of questions for review. This book is essential reading for all those who are interested in how environmental issues influence accounting. A solutions manual is available on request with the purchase of this book. |
| controversial issues in accounting: Social Issues in America James Ciment, 2015-03-04 Truly comprehensive in scope - and arranged in A-Z format for quick access - this eight-volume set is a one-source reference for anyone researching the historical and contemporary details of more than 170 major issues confronting American society. Entries cover the full range of hotly contested social issues - including economic, scientific, environmental, criminal, legal, security, health, and media topics. Each entry discusses the historical origins of the problem or debate; past means used to deal with the issue; the current controversy surrounding the issue from all perspectives; and the near-term and future implications for society. In addition, each entry includes a chronology, a bibliography, and a directory of Internet resources for further research as well as primary documents and statistical tables highlighting the debates. |
| controversial issues in accounting: Current Problems in the Accounting Profession James A. Cashin, Dorothy E. Meyer, 1979 |
| controversial issues in accounting: The Quest for a Science of Accounting Thomas A. Lee, Peter W. Wolnizer, 2021-03-22 Originally published in 1997, the principal object of the editors in compiling this collection of Robert R. Sterling’s work was to make more of his publications accessible in a convenient form to the academic and professional accounting communities, and to current and future generations of accounting students. While it is not a complete portfolio of his published work to date, this anthology contains all of Sterling’s major articles. Through his long-term quest for a science of accounting, Sterling sought to bring together accounting educators, practitioners, regulators, and researchers in order to identify credible advancements in accounting knowledge, authoritative changes to accounting practice, and transforming improvements to accounting education. |
| controversial issues in accounting: Research in Accounting in Emerging Economies Shahzad Uddin, Mathew Tsamenyi, 2010-12-02 Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera. |
| controversial issues in accounting: Accounting for Value Stephen Penman, 2010-12-30 Accounting for Value teaches investors and analysts how to handle accounting in evaluating equity investments. The book's novel approach shows that valuation and accounting are much the same: valuation is actually a matter of accounting for value. Laying aside many of the tools of modern finance the cost-of-capital, the CAPM, and discounted cash flow analysis Stephen Penman returns to the common-sense principles that have long guided fundamental investing: price is what you pay but value is what you get; the risk in investing is the risk of paying too much; anchor on what you know rather than speculation; and beware of paying too much for speculative growth. Penman puts these ideas in touch with the quantification supplied by accounting, producing practical tools for the intelligent investor. Accounting for value provides protection from paying too much for a stock and clues the investor in to the likely return from buying growth. Strikingly, the analysis finesses the need to calculate a cost-of-capital, which often frustrates the application of modern valuation techniques. Accounting for value recasts value versus growth investing and explains such curiosities as why earnings-to-price and book-to-price ratios predict stock returns. By the end of the book, Penman has the intelligent investor thinking like an intelligent accountant, better equipped to handle the bubbles and crashes of our time. For accounting regulators, Penman also prescribes a formula for intelligent accounting reform, engaging with such controversial issues as fair value accounting. |
| controversial issues in accounting: Contemporary Issues in Public Sector Accounting and Auditing Simon Grima, Engin Boztepe, 2021-01-18 Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book. |
| controversial issues in accounting: Studies in Accounting and Finance: Contemporary Issues and Debates Basu and Saha, 2010 Studies in Accounting and Finance: Contemporary Issues and Debates, useful for business executives, accounting and finance practitioners, researchers, and students discusses contemporary issues in accounting and finance. Topics discussed include globalization of accounting standards, accounting for financial instruments, fair value accounting, accounting for intangibles, corporate governance and accounting, accounting for social and environmental costs, accounting for employee stock option plans, obstacles to the development of high-quality accounting standards, small company reporting, accounting ethics, technology reporting, and global economic meltdown. |
| controversial issues in accounting: The End of Accounting and the Path Forward for Investors and Managers Baruch Lev, Feng Gu, 2016-06-14 An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation. |
| controversial issues in accounting: Accountants' Handbook, Financial Accounting and General Topics D. R. Carmichael, Lynford Graham, 2012-06-05 This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS. |
| controversial issues in accounting: Are Current Financial Accounting Standards Protecting Investors? United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer Protection, 2002 |
| controversial issues in accounting: Contemporary Issues in Financial Reporting Paul Rosenfield, 2006-04-18 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. |
| controversial issues in accounting: Interpreting Economic and Social Data Othmar W. Winkler, 2009-08-12 Interpreting Economic and Social Data aims at rehabilitating the descriptive function of socio-economic statistics, bridging the gap between today's statistical theory on one hand, and econometric and mathematical models of society on the other. It does this by offering a deeper understanding of data and methods with surprising insights, the result of the author's six decades of teaching, consulting and involvement in statistical surveys. The author challenges many preconceptions about aggregation, time series, index numbers, frequency distributions, regression analysis and probability, nudging statistical theory in a different direction. Interpreting Economic and Social Data also links statistics with other quantitative fields like accounting and geography. This book is aimed at students and professors in business, economics demographic and social science courses, and in general, at users of socio-economic data, requiring only an acquaintance with elementary statistical theory. |
| controversial issues in accounting: The Routledge Companion to Financial Accounting Theory Stewart Jones, 2015-05-22 Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory. |
| controversial issues in accounting: Handbook of Accounting in Society Hendrik Vollmer, 2024-05-02 The Handbook of Accounting in Society invites readers to consider the ways in which accounting affects organizations, institutions, communities, professions, and everyday life. Diverse in its reach, this Handbook campaigns for the need to reconsider our understanding of what accounting is and crucially, what it can become. |
| controversial issues in accounting: Sustainability Accounting and Accountability Jan Bebbington, Jeffrey Unerman, Brendan O'Dwyer, 2014-06-05 The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainability. Popular features from the first edition are retained, whilst recent developments in theory and practice are accounted for. New substantive chapters on water resource accounting, carbon accounting, and decision making have been introduced and the book continues to benefit from a host of expert contributors from around the world, including Jesse Dillard, Rob Gray, Craig Deegan. This comprehensive and authoritative textbook will continue to be a key resource for students of accounting and sustainability, as well as being a vital tool for researchers. |
| controversial issues in accounting: Social Accounting for Development Planning with Special Reference to Sri Lanka Graham Pyatt, A. R. Roe, Alan Roe, 1977 ILO pub-WEP pub. Monograph on social auditing for development planning in developing countries, with particular reference to Sri Lanka - discusses income distribution aspects and input output analysis factors relating to national accounting, and examines household consumption and expenditure patterns, fiscal policy and resource allocation, etc. References and statistical tables. |
| controversial issues in accounting: The History of Accounting (RLE Accounting) Michael Chatfield, Richard Vangermeersch, 2014-02-05 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. |
| controversial issues in accounting: Accounting and Social Theory Lisa Jack, 2016-10-14 Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author’s wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work. |
| controversial issues in accounting: Accountants' Handbook, Volume 1 D. R. Carmichael, O. Ray Whittington, Lynford Graham, 2007-06-04 This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place many accountants look to find answers to practice questions. Its comprehensive scope is widely recognized and relied on. It is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. |
| controversial issues in accounting: Postgraduate Diploma in Accounting (master's level) - City of London College of Economics - 12 months - 100% online / self-paced City of London College of Economics, Overview In this diploma course you will deal with all kinds of Financial Accounting and General Topics to become a successful Accountant at master’s level. Content - Financial Accounting Regulations and Organizations - The Framework of Financial Accounting Concepts and Standards - Securities and Exchange Commission Reporting Requirements - Introduction to Internal Control Assessment and Reporting - Public Company Accounting Oversight Board - Earnings Management - Forgetting Our Duties to the Users of Financial Reports: The Lesson of Enron - Management Discussion and Analysis - Global Accounting and Auditing - Financial Statements: Form and Content - Income Statement Presentation and Earnings per Share - Accounting for Business Combinations - Consolidation, Translation, and the Equity Method - Statement of Cash Flows - Interim Financial Statements - Analyzing Financial Statements - And much more Duration 12 months Assessment The assessment will take place on the basis of one assignment at the end of the course. Tell us when you feel ready to take the exam and we’ll send you the assignment questions. Study material The study material will be provided in separate files by email / download link. |
| controversial issues in accounting: Accounting History Newsletter, 1980-1989 and Accounting History, 1989-1994 Garry D. Carnegie, P. W. Wolnizer, 1996 First Published in 1996. Routledge is an imprint of Taylor & Francis, an informa company. |
| controversial issues in accounting: The Real Life Guide to Accounting Research Christopher Humphrey, Bill H.K. Lee, 2004-04-06 The Real Life Guide to Accounting Research goes behind the more official presentations and accounts of research methods to explore the lived experiences, joys and mistakes of a wide range of international researchers principally working in the fields of accounting and finance, but also in management, economics and other social sciences. The authors of the articles in this book address a wide range of issues and obstacles that they have confronted at various stages in their respective research careers. In reflecting on their personal experiences, they provide practical guidance on how to overcome the types of problems that typically confront academic researchers in their day-to-day work. Practical tips on how to undertake research and get findings published Research project management skills International and interdisciplinary perspectives |
| controversial issues in accounting: Contemporary Social Issues in East Asian Societies: Examining the Spectrum of Public and Private Spheres Merviö, Mika Markus, 2014-01-31 While the balance between private and public sectors are based primarily on the experiences of the wealthy societies in Western Europe and North America, the global reach and increased political weight of East Asian economies is bound to influence other societies as well. Contemporary Social Issues in East Asian Societies: Examining the Spectrum of Public and Private Spheres focuses on modern highly developed East Asian societies and their social issues, particularly ones that are related to family, institution, and health. By examining the modernized global society and its connectedness, this book is a vital resource for researchers, students, and academicians interested in the distinctive features connected with local, social and cultural traditions of East Asian society. |
| controversial issues in accounting: Annual Report of the General Accounting Office United States. General Accounting Office, 1951 |
| controversial issues in accounting: Railroad Antimonopoly Act of 1986 United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Transportation, and Tourism, 1986 |
| controversial issues in accounting: Financial Accounting Theory and Analysis Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey, 2019-10-01 Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam. |
| controversial issues in accounting: Economical, Political, and Social Issues in Water Resources Omid Bozorg-Haddad, 2021-07-14 Economical, Political, and Social Issues in Water Resources provides a fully comprehensive and interdisciplinary overview of all three factors in their relation to water resources. Economic issues consist of Water accounting, Water economy, Water pricing, Water market, Water bank and bourse. Political issues consist of Water power and hydrogemistry, Water diplomacy and hydropolitics, Water rights and water laws, Water governance and policy, Shared water resources management, Water management systems, and social issues consist of Water and culture, civilization and history, Water quality, hygiene, and health, Water and society. This book familiarizes researchers with all aspects of the field, which can lead to optimized and multidimensional water resources management. Some of abovementioned issues are new, so the other aim of this book is to identify them in order to researchers can easily find them and use them in their studies. - Includes diverse case studies from around the world - Presents contributions from global and diverse contributors with interdisciplinary backgrounds, including water engineers, scientists, planners the economic, political and social issues surrounding water - Contains in-depth definitions and concepts of each topic |
| controversial issues in accounting: Social Accounting Systems F. Thomas Juster, Kenneth C Land, 2013-09-03 Social Accounting Systems: Essays on the State of the Art contains essays prepared during a workshop aimed at the development and promulgation of objectives for future work on social accounting, and the making of recommendations to achieve them by evaluating existing demographic and time-based accounting models. The essays describe and evaluate the state of the art of extant empirically based approaches to social accounting. The book opens with an overview chapter that describes the organizations of the Workshop on Social Accounting Systems at which the essays were presented and discussed, the nature of the tasks assigned to authors, and the major themes of workshop discussions. This is followed by separate chapters on time-based social accounting systems and demographic accounting; how subjective social indicators can be related to social accounting systems; and general evaluations of the systems described in the previous chapters. This book will be primarily of interest to social scientists and statisticians concerned with the development and integration of national data systems and with social indicator analyses. They also will be germane to the interests of students of contemporary social change and the quality of life. |
| controversial issues in accounting: Toward a Science of Accounting Robert R. Sterling, 1979 |
| controversial issues in accounting: The Routledge Companion to Accounting Communication Lisa Jack, Jane Davison, Russell Craig, 2013-05-02 One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting. The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as: The miscommunication that preceded the global financial crisis The failure of sustainability reporting The development of XBRL How to cut clutter With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners. |
| controversial issues in accounting: Financial Valuation James R. Hitchner, 2024-12-05 A comprehensive guide to the theory and application of valuation, along with useful models, tools, and tips for analysts Financial Valuation: Applications and Models provides authoritative reference and practical guidance on the appropriate, defensible way to prepare and present business valuations. With contributions by 30 top experts in the field, this updated edition provides an essential resource for those seeking the most up-to-date methods, with a strong emphasis on applications and models. Coverage includes the latest approaches to the valuation of closely held businesses, nonpublic entities, intangibles, and other assets, with comprehensive discussion on valuation theory, a consensus view on application, and the tools to make it happen. This 5th edition has been revised throughout, introducing new and extended coverage of essential topics like: S Corps, discounts for lack of marketability, cost of capital resources, cash flow methods, depositions and trials, and more. Packed with examples, checklists, and models to help navigate valuation projects, this book is an excellent practical tool for working professionals. It also provides hundreds of expert tips and best practices in clear, easy-to-follow language. The companion website provides access to extensive appendix materials, and the perspectives of valuation thought leaders add critical insight. Learn the art and science of estimating the value of businesses, including closely held businesses and nonpublic entities Determine the monetary value of intangible assets like goodwill, intellectual property, and brand recognition Update your knowledge with the latest valuation methods, approaches, and tools Use checklists, templates, models, and examples to make your valuations easier Business valuation analysts, CPAs, appraisers, and attorneys—as well as anyone aspiring to those careers—will appreciate the comprehensive theory and thorough practical guidance in Financial Valuation: Applications and Models. |
| controversial issues in accounting: Handbook on Knowledge Management 1 Clyde Holsapple, 2013-04-17 As the most comprehensive reference work dealing with knowledge management (KM), this work, consisting of 2 volumes, is essential for the library of every KM practitioner, researcher, and educator. Written by an international array of KM luminaries, its approx. 60 chapters approach knowledge management from a wide variety of perspectives ranging from classic foundations to cutting-edge thought, informative to provocative, theoretical to practical, historical to futuristic, human to technological, and operational to strategic. Novices and experts alike will refer to the authoritative and stimulating content again and again for years to come. |
CONTROVERSIAL Definition & Meaning - Merriam-Webster
The meaning of CONTROVERSIAL is of, relating to, or arousing controversy. How to use controversial in a sentence.
CONTROVERSIAL | English meaning - Cambridge Dictionary
They hold widely divergent opinions on controversial issues like abortion. Eugenics was the central, and most controversial, …
CONTROVERSIAL Definition & Meaning | Dictionary.com
Controversial definition: of, relating to, or characteristic of controversy, or prolonged public dispute, debate, or contention; …
CONTROVERSIAL definition and meaning | Collins English Dictionary
If you describe something or someone as controversial, you mean that they are the subject of intense public argument, …
Controversial - Definition, Meaning & Synonyms | Vocabulary.com
adjective marked by or capable of arousing controversy “the issue of the death penalty is highly controversial ” “Rushdie's …
CONTROVERSIAL Definition & Meaning - Merriam-Webster
The meaning of CONTROVERSIAL is of, relating to, or arousing controversy. How to use controversial in a sentence.
CONTROVERSIAL | English meaning - Cambridge Dictionary
They hold widely divergent opinions on controversial issues like abortion. Eugenics was the central, and most controversial, part of his social philosophy. The official censors have excised …
CONTROVERSIAL Definition & Meaning | Dictionary.com
Controversial definition: of, relating to, or characteristic of controversy, or prolonged public dispute, debate, or contention; polemical.. See examples of CONTROVERSIAL used in a …
CONTROVERSIAL definition and meaning | Collins English …
If you describe something or someone as controversial, you mean that they are the subject of intense public argument, disagreement, or disapproval. Immigration is a controversial issue in …
Controversial - Definition, Meaning & Synonyms | Vocabulary.com
adjective marked by or capable of arousing controversy “the issue of the death penalty is highly controversial ” “Rushdie's controversial book” “a controversial decision on affirmative action” …
controversial adjective - Definition, pictures, pronunciation and …
Definition of controversial adjective from the Oxford Advanced Learner's Dictionary. causing a lot of angry public discussion and disagreement. A controversial plan to build a new road has met …
controversial - Wiktionary, the free dictionary
Apr 9, 2025 · Engaging in or given to controversy; disputatious, argumentative. Nouns often used with "controversial" ± arousing controversy. (now rare) Someone or something (such as a …
Controversial - definition of controversial by The Free Dictionary
1. Of, producing, or marked by controversy: a controversial movie; a controversial stand on human rights. 2. Fond of controversy; disputatious.
What does controversial mean? - Definitions.net
Controversial refers to something that elicits intense disagreement, debate, or differing opinions among individuals or groups. It often involves controversial topics or issues that provoke …
Controversial Definition & Meaning | YourDictionary
Of, producing, or marked by controversy. A controversial movie; a controversial stand on human rights.
