Bridging the GAAP: Recent Advances in Finance and Accounting aims to promote a stronger interface between researchers in accounting and finance that will enhance the understanding of the similarities and differences between these two fields. Such dialog will also acquaint researchers in each area with significant recent advances in the other area, and will enable a cross fertilization of thoughts, from which both can significantly benefit. This consolidates the efforts to bridge the gap between finance and accounting by looking at diverse topics in accounting and finance and providing interesting points of view on different topics. Most of the chapters concentrate on the topic of fair value accounting and on the question of the extent to which accounting reflects the financial situation of a firm. The book combines new developments in the area of theoretical finance and accounting, and the convergence of these two approaches to better serve investors and the general public.
Bridging the GAAP: International Airline Accounting Policies and Disclosures
Bridging the GAAP?: IFRS in Accounting Practice
This publication discusses differences that are commonly found in practice between the International Accounting Standards Board's IFRSĀ® Standards and the FASB's U.S. GAAP.
Bridging the Gap: Ensuring Effective Non-GAAP and Performance Reporting
The first part of the book offers a compact introduction to financial statements according to German GAAP, the second part comprises exercises on individual topics with solutions and case studies for in-depth and effective learning.
This book demonstrates an alternative, giving you a new framework for more informed decision making.
All You Ever Wanted to Know About Finance!
Net working capital adjustments mechanisms, commonly included with the terms completion accounts or closing accounts outside the United States, and other adjustment mechanisms such as earn-outs are also implemented internationally.
Since the first edition of this study, the Accounting Standards Body has curtailed some methods of creative accounting. However, more have developed, and this book aims to provide an up-to-date...
Contents V Preface About the Authors ix 1-1 2-1 3-1 4-1 5-1 6-1 7-1 8-1 9-1 10-1 Part I : Introduction Chapter 1 ... on the Web Index WEB - 1 IND - 1 Preface Generally accepted accounting and financial reporting principles applicable to.