Advance Financial Accounting
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This article discusses the problems related to International Financial Reporting Standards and the decision of the Australian government for not accommodating environmental and social responsibilities in the Corporation Act. It also covers the Accounting for the Impairment or Disposal of Long-Lived Assets and the motivation for directors to revalue non-current assets. The subject is Advance Financial Accounting and the course code is not mentioned. The college/university is not mentioned either.
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Running head: ADVANCE FINANCIAL ACCOUNTING
Advance Financial Accounting
Name of the Student:
Name of the University:
Authors Note:
Advance Financial Accounting
Name of the Student:
Name of the University:
Authors Note:
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ADVANCE FINANCIAL ACCOUNTING
1
Table of Contents
Answer to Assessment Task Part A:..........................................................................................2
Assessment Task Part B:............................................................................................................4
Answer to a:...............................................................................................................................4
Answer to b:...............................................................................................................................5
Answer to c:...............................................................................................................................6
Answer to Assessment Task Part C:..........................................................................................6
Assessment Task Part D:............................................................................................................7
Answer to a:...............................................................................................................................7
Answer to b:...............................................................................................................................8
Answer to c:...............................................................................................................................8
Reference and Bibliography:......................................................................................................9
1
Table of Contents
Answer to Assessment Task Part A:..........................................................................................2
Assessment Task Part B:............................................................................................................4
Answer to a:...............................................................................................................................4
Answer to b:...............................................................................................................................5
Answer to c:...............................................................................................................................6
Answer to Assessment Task Part C:..........................................................................................6
Assessment Task Part D:............................................................................................................7
Answer to a:...............................................................................................................................7
Answer to b:...............................................................................................................................8
Answer to c:...............................................................................................................................8
Reference and Bibliography:......................................................................................................9
ADVANCE FINANCIAL ACCOUNTING
2
Answer to Assessment Task Part A:
After evaluating the article ‘Unwieldy rules useless for investors’, the problems
related to the International Financial Reporting Standards is a relatively identified. The article
Directly indicates the problems that is faced by organisations in implementing the
International Financial Reporting Standards doing the preparation of financial report.
Moreover, the article also states the problems that Australian organisation face when listing
in US market, as they need Generally Accepted principles (GAAP) from which the financial
report needs to be prepared. Australian organisations have endured high level of expenses in
accumulating the International Financial Reporting Standards for preparing the annual report.
The article also supports different statement from company’s high authority who indicate the
uselessness of International Financial Reporting Standards in delivering the basic
requirements of adequate financial report. The statement relatively indicates and state that the
financial report prepared under International Financial Reporting Standards is relatively
technical, while the investors with non-technical abilities are not able to identify and detect
the actual financial capability of the organisation. Furthermore, the rules and regulations laid
down by AASB forces the organisation to portray accurate financial transaction in their
annual report, which indicates the current financial position (Beams, Brozovsky and
Shoulders 2017).
The first statement was from Terry Brown who relatively evaluated that mis-
interpretation can be conducted for the annual reports prepared under International Financial
Reporting Standards. There is high chance of misinterpretation for the annual reports that is
prepared under International Financial Reporting Standards, due to the incapability of the
investors to understand the technical terms laid down in IFRS. Therefore, relevant
misinterpretation of the overall financial progress of an organisation is a viable approach
2
Answer to Assessment Task Part A:
After evaluating the article ‘Unwieldy rules useless for investors’, the problems
related to the International Financial Reporting Standards is a relatively identified. The article
Directly indicates the problems that is faced by organisations in implementing the
International Financial Reporting Standards doing the preparation of financial report.
Moreover, the article also states the problems that Australian organisation face when listing
in US market, as they need Generally Accepted principles (GAAP) from which the financial
report needs to be prepared. Australian organisations have endured high level of expenses in
accumulating the International Financial Reporting Standards for preparing the annual report.
The article also supports different statement from company’s high authority who indicate the
uselessness of International Financial Reporting Standards in delivering the basic
requirements of adequate financial report. The statement relatively indicates and state that the
financial report prepared under International Financial Reporting Standards is relatively
technical, while the investors with non-technical abilities are not able to identify and detect
the actual financial capability of the organisation. Furthermore, the rules and regulations laid
down by AASB forces the organisation to portray accurate financial transaction in their
annual report, which indicates the current financial position (Beams, Brozovsky and
Shoulders 2017).
The first statement was from Terry Brown who relatively evaluated that mis-
interpretation can be conducted for the annual reports prepared under International Financial
Reporting Standards. There is high chance of misinterpretation for the annual reports that is
prepared under International Financial Reporting Standards, due to the incapability of the
investors to understand the technical terms laid down in IFRS. Therefore, relevant
misinterpretation of the overall financial progress of an organisation is a viable approach
ADVANCE FINANCIAL ACCOUNTING
3
which will directly impact share price valuation of the company. The director of Wesfarmers
Further stated that the technical jargons that is implemented in International Financial
Reporting Standards is not understood by the normal investors whereas the actual need for
the financial report is not being fulfilled. adequate interpretation of the annual report is not
being conducted where only handful of analyst and investors are able to understand the
technical terms such as notes to financial accounts. Hence, International Financial Reporting
Standards has an absence of verifiability and understandability in its system, which needs to
be implemented to support individual and small investors investing needs (Callen 2015).
Further confirmation of the statement depicted in the article came from David Craig
the Chief Finance officer, who evaluates annual report for clients. David Craig relevantly
portrayed a statement indicates the problem related to International Financial Reporting
Standards, which is hampering capability of the investors to understand the actual financial
performance of the company. The statement indicates the complex nature of International
Financial Reporting Standards, which can only be understood by Chief financial officer and
technical analysis who are able to decode the financial notes provided in the annual report.
Chief financial officer also indicated that normal investors are not technical analyst who are
able to understand the technicality of the annual report to identify the actual financial
performance of an organisation. Hence, the incapability of the investors to evaluate the actual
financial performance of an organisation will lead to misconception and hamper share price
of the organisation which will directly impact the company's ability to conduct its operations
(Churyk, Reinstein and Smith 2018). Therefore, it could be identified that International
Financial Reporting Standard does not comply with the relevance and faithful representation
of the annual report that is needed by AASB.
The incapability of International Financial Reporting Standard was further elaborated
by the statement provided by Mr Roberts who indicated that none of the investors ever is any
3
which will directly impact share price valuation of the company. The director of Wesfarmers
Further stated that the technical jargons that is implemented in International Financial
Reporting Standards is not understood by the normal investors whereas the actual need for
the financial report is not being fulfilled. adequate interpretation of the annual report is not
being conducted where only handful of analyst and investors are able to understand the
technical terms such as notes to financial accounts. Hence, International Financial Reporting
Standards has an absence of verifiability and understandability in its system, which needs to
be implemented to support individual and small investors investing needs (Callen 2015).
Further confirmation of the statement depicted in the article came from David Craig
the Chief Finance officer, who evaluates annual report for clients. David Craig relevantly
portrayed a statement indicates the problem related to International Financial Reporting
Standards, which is hampering capability of the investors to understand the actual financial
performance of the company. The statement indicates the complex nature of International
Financial Reporting Standards, which can only be understood by Chief financial officer and
technical analysis who are able to decode the financial notes provided in the annual report.
Chief financial officer also indicated that normal investors are not technical analyst who are
able to understand the technicality of the annual report to identify the actual financial
performance of an organisation. Hence, the incapability of the investors to evaluate the actual
financial performance of an organisation will lead to misconception and hamper share price
of the organisation which will directly impact the company's ability to conduct its operations
(Churyk, Reinstein and Smith 2018). Therefore, it could be identified that International
Financial Reporting Standard does not comply with the relevance and faithful representation
of the annual report that is needed by AASB.
The incapability of International Financial Reporting Standard was further elaborated
by the statement provided by Mr Roberts who indicated that none of the investors ever is any
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ADVANCE FINANCIAL ACCOUNTING
4
kind of questions regarding the preparation of annual report in accordance with IFRS.
moreover he also stated that the investors were waiting for the management briefing and
investor reports rather than the annual report which is prepared in accordance with
International Financial Reporting Standard. This relatively indicated the problems that
investor faces in understanding the financial report and detecting the financial capability of
the organisation. However, the interpretation that is conducted by the financial report is
relatively viable as it portrays all the relevant information that is needed by the stakeholders.
Nevertheless, the complexity of the information does not allow the investors to understand
the viability and technicality of the notes depicted in the annual report (Dutta and Patatoukas
2016). Hence, it could be identified that the International Financial Reporting Standard is not
able to provide adequate clarity to the investors which is needed under AASB regulations.
Therefore, it could be understood that relevant changes in the current IFRS financial
reporting system need to be conducted, which might allow the investors to understand the
actual financial capability of the company, investors do not lose the actual information on
technicality.
Assessment Task Part B:
Answer to a:
The decision made by the Australian government for not accommodating any kind of
environmental and social responsibilities in the Corporation Act is relatively evaluated under
the public interest theory. In accordance with the public interest theory, the regulations
imposed by the government needs to be in line with Public Interest, where all the relevant
information need to help only the countries citizens and not handful of Corporate groups. The
public interest theory relatively disagrees with the decision made by the Australian
4
kind of questions regarding the preparation of annual report in accordance with IFRS.
moreover he also stated that the investors were waiting for the management briefing and
investor reports rather than the annual report which is prepared in accordance with
International Financial Reporting Standard. This relatively indicated the problems that
investor faces in understanding the financial report and detecting the financial capability of
the organisation. However, the interpretation that is conducted by the financial report is
relatively viable as it portrays all the relevant information that is needed by the stakeholders.
Nevertheless, the complexity of the information does not allow the investors to understand
the viability and technicality of the notes depicted in the annual report (Dutta and Patatoukas
2016). Hence, it could be identified that the International Financial Reporting Standard is not
able to provide adequate clarity to the investors which is needed under AASB regulations.
Therefore, it could be understood that relevant changes in the current IFRS financial
reporting system need to be conducted, which might allow the investors to understand the
actual financial capability of the company, investors do not lose the actual information on
technicality.
Assessment Task Part B:
Answer to a:
The decision made by the Australian government for not accommodating any kind of
environmental and social responsibilities in the Corporation Act is relatively evaluated under
the public interest theory. In accordance with the public interest theory, the regulations
imposed by the government needs to be in line with Public Interest, where all the relevant
information need to help only the countries citizens and not handful of Corporate groups. The
public interest theory relatively disagrees with the decision made by the Australian
ADVANCE FINANCIAL ACCOUNTING
5
government for not accommodating any kind of environmental and Social Responsibility in
the Corporation Act. This directly violates the Public Interest theory, which indicates that
governments conduct regulations on the basis of equality and do not favour some groups over
the citizens of the organisation. Hence, it could be understood that the Australian government
is under manipulation and corruption which led to the Precision for not considering
environmental and social responsibilities on the Corporation Act. This relatively indicates the
decisions that has been made by the Australian government in supporting the corporations
rather than the citizens (Horton 2018).
Answer to b:
The decision of the Australian government is also evaluated under the captured
theory, which helps in detecting the fraud and corruption that is embedded within a
government. According to the captured theory, governments that rely on corruption relatively
chooses regulations that only support and full of corporates and regulators, while ignoring
majority of the citizens of the country. The capture theory directly indicates that all the
relevant information that is produced by the government is mainly corrupted where the
decisions are made to help only handful of police persons and increased the income
inequality within the country. Moreover, the capture today also indicates the level of
corruption that is present within a government by evaluating different decisions that has been
made by the government in past to support economic growth. With the help of capture theory
individuals are able to understand the level of trustworthiness that government portrays to the
citizens and whether the economy is viable for Investments. Evaluating the decision made by
the Australian government under the captured theory it could be identified that the
government has been captured. the celebrity indicates that the gov corrupt officials within
the Australian government has violated the essential rule of not accommodating all this
5
government for not accommodating any kind of environmental and Social Responsibility in
the Corporation Act. This directly violates the Public Interest theory, which indicates that
governments conduct regulations on the basis of equality and do not favour some groups over
the citizens of the organisation. Hence, it could be understood that the Australian government
is under manipulation and corruption which led to the Precision for not considering
environmental and social responsibilities on the Corporation Act. This relatively indicates the
decisions that has been made by the Australian government in supporting the corporations
rather than the citizens (Horton 2018).
Answer to b:
The decision of the Australian government is also evaluated under the captured
theory, which helps in detecting the fraud and corruption that is embedded within a
government. According to the captured theory, governments that rely on corruption relatively
chooses regulations that only support and full of corporates and regulators, while ignoring
majority of the citizens of the country. The capture theory directly indicates that all the
relevant information that is produced by the government is mainly corrupted where the
decisions are made to help only handful of police persons and increased the income
inequality within the country. Moreover, the capture today also indicates the level of
corruption that is present within a government by evaluating different decisions that has been
made by the government in past to support economic growth. With the help of capture theory
individuals are able to understand the level of trustworthiness that government portrays to the
citizens and whether the economy is viable for Investments. Evaluating the decision made by
the Australian government under the captured theory it could be identified that the
government has been captured. the celebrity indicates that the gov corrupt officials within
the Australian government has violated the essential rule of not accommodating all this
ADVANCE FINANCIAL ACCOUNTING
6
benefits to the people rather than specific group. The non-accommodation of social and
environmental laws in the Corporation Act directly help the corporations to minimise the
expenses for following the new laws. Hence, the government helped handful of the
corporations, while ignoring the environmental and social impact will have on its people
(Hoyle, Schaefer and Doupnik 2015).
Answer to c:
The evaluation of economic interest group theory of regulation relatively indicates the
benefits that is provided by the government to the corporation, which helps in improving the
economy of the country. Moreover, the decision of the government is relatively evaluated on
the basis of economic interest group theory of regulations which helps in understanding the
level of regulations, which could be imposed on the citizens to benefit the economic
conditions of the country. The decision made by the Australian government is relatively
evaluated on the basis of economic interest group theory of regulations, which indicates the
positive viability of the decision. Hence, under the evaluation of economic interest group
theory it could be identified that the Australian government has taken an adequate decision
for boosting their economic condition. Therefore, under the theory the decision made by the
Australian government is considered viable, which would help in improving the economic
condition of the country (Libby 2017).
Answer to Assessment Task Part C:
The Accounting for the Impairment or Disposal of Long-Lived Assets, as per the
FASB statement No. 144 relevantly indicates the use of revaluation method that is conducted
by companies in US for their noncurrent assets. This would eventually help in understanding
the value of their assets as per the market price. This could eventually help in understanding
the impairment loss, which is used by the companies in their annual report to portray the loss
6
benefits to the people rather than specific group. The non-accommodation of social and
environmental laws in the Corporation Act directly help the corporations to minimise the
expenses for following the new laws. Hence, the government helped handful of the
corporations, while ignoring the environmental and social impact will have on its people
(Hoyle, Schaefer and Doupnik 2015).
Answer to c:
The evaluation of economic interest group theory of regulation relatively indicates the
benefits that is provided by the government to the corporation, which helps in improving the
economy of the country. Moreover, the decision of the government is relatively evaluated on
the basis of economic interest group theory of regulations which helps in understanding the
level of regulations, which could be imposed on the citizens to benefit the economic
conditions of the country. The decision made by the Australian government is relatively
evaluated on the basis of economic interest group theory of regulations, which indicates the
positive viability of the decision. Hence, under the evaluation of economic interest group
theory it could be identified that the Australian government has taken an adequate decision
for boosting their economic condition. Therefore, under the theory the decision made by the
Australian government is considered viable, which would help in improving the economic
condition of the country (Libby 2017).
Answer to Assessment Task Part C:
The Accounting for the Impairment or Disposal of Long-Lived Assets, as per the
FASB statement No. 144 relevantly indicates the use of revaluation method that is conducted
by companies in US for their noncurrent assets. This would eventually help in understanding
the value of their assets as per the market price. This could eventually help in understanding
the impairment loss, which is used by the companies in their annual report to portray the loss
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ADVANCE FINANCIAL ACCOUNTING
7
incurred in their noncurrent assets. The counting regulations used by the US government
relatively helps in identifying the treatment behind the non-current assets, which helps in
depicting the actual financial position of an organisation. The measures taken by FASB
mainly portrays the faithfulness in the annual report projected by companies in US, as the
organisations revalue their Assets on daily basis to depict the actual financial position to the
investors. This revaluation method also helps in minimising any kind of abnormal loss or
gain that might generate after the sale of an asset, due to the non-accommodation of
revaluation method. Therefore, the accounting treatment used by the single framework of
FASB helps in improving the financial reporting system of the organisation and allow the
investors to detect the actual financial position of a company before investment (Macve
2015).
Assessment Task Part D:
Answer to a:
There is different level of motivation that could force the directors of the organisation
to the value the property plant and equipment for during the fiscal year. According to the
accounting rules, it is essential for all the relevant organisations to revalue their assets before
preparing the annual report. Without the revaluation process the company is not putting the
actual financial position of the organisation for the fiscal year and is violating the regulations
late by FASB. This would eventually motivate the directors to the value that noncurrent
assets before preparing the annual report. During the acquisition and Merger process the
directors need to identify the actual valuation of the non-current assets that is been achieved
by the organisation. This process directly allows the director to identify the benefits that
could be obtained from their merger and acquisition. Hence, the proposition of evaluating the
non-current assets would eventually motivate the directors during the merger and acquisition
7
incurred in their noncurrent assets. The counting regulations used by the US government
relatively helps in identifying the treatment behind the non-current assets, which helps in
depicting the actual financial position of an organisation. The measures taken by FASB
mainly portrays the faithfulness in the annual report projected by companies in US, as the
organisations revalue their Assets on daily basis to depict the actual financial position to the
investors. This revaluation method also helps in minimising any kind of abnormal loss or
gain that might generate after the sale of an asset, due to the non-accommodation of
revaluation method. Therefore, the accounting treatment used by the single framework of
FASB helps in improving the financial reporting system of the organisation and allow the
investors to detect the actual financial position of a company before investment (Macve
2015).
Assessment Task Part D:
Answer to a:
There is different level of motivation that could force the directors of the organisation
to the value the property plant and equipment for during the fiscal year. According to the
accounting rules, it is essential for all the relevant organisations to revalue their assets before
preparing the annual report. Without the revaluation process the company is not putting the
actual financial position of the organisation for the fiscal year and is violating the regulations
late by FASB. This would eventually motivate the directors to the value that noncurrent
assets before preparing the annual report. During the acquisition and Merger process the
directors need to identify the actual valuation of the non-current assets that is been achieved
by the organisation. This process directly allows the director to identify the benefits that
could be obtained from their merger and acquisition. Hence, the proposition of evaluating the
non-current assets would eventually motivate the directors during the merger and acquisition
ADVANCE FINANCIAL ACCOUNTING
8
process. Moreover, the directors are also able to identify the actual returns that is generated
from the used by the company. This is only possible if continuous revaluation process is
conducted on non-current assets, which helps in deriving the actual capability of the company
to derive returns from investment (Nilsson 2017).
Answer to b:
This decision for not revaluing the non-current assets would directly affect financial
statement of the organisation, as it might hamper viability of the financial report. Moreover,
non-adoption of the revaluation process would also hamper fair value presentation of the non-
current assets in the annual report, while any kind of sales of the SS would result in abnormal
gains or loss. Hence, using the revaluation model would eventually allow the organisation to
put the actual financial position of the company while reducing any kind of abnormality in
the annual report.
Answer to c:
Yes, the decision for not revaluing would directly impact the wealth of shareholders,
as the company would provide abnormal gains or losses in the annual report, which will
reduce the trust of the investors. This would directly impact the overall share value of the
organisation over the period and reduce their share price. Hence, the reduction in share value
would directly hamper profitability and wealth of shareholders. Therefore, using the
revaluation method in the non-current assets is essential to safeguard the shareholders wealth
of the organisation. Moreover, the revaluation model would eventually pottery and accurate
financial position to the investors which would help them to detect the actual fair value of the
company and maintained adequate share price level (Scott 2015).
8
process. Moreover, the directors are also able to identify the actual returns that is generated
from the used by the company. This is only possible if continuous revaluation process is
conducted on non-current assets, which helps in deriving the actual capability of the company
to derive returns from investment (Nilsson 2017).
Answer to b:
This decision for not revaluing the non-current assets would directly affect financial
statement of the organisation, as it might hamper viability of the financial report. Moreover,
non-adoption of the revaluation process would also hamper fair value presentation of the non-
current assets in the annual report, while any kind of sales of the SS would result in abnormal
gains or loss. Hence, using the revaluation model would eventually allow the organisation to
put the actual financial position of the company while reducing any kind of abnormality in
the annual report.
Answer to c:
Yes, the decision for not revaluing would directly impact the wealth of shareholders,
as the company would provide abnormal gains or losses in the annual report, which will
reduce the trust of the investors. This would directly impact the overall share value of the
organisation over the period and reduce their share price. Hence, the reduction in share value
would directly hamper profitability and wealth of shareholders. Therefore, using the
revaluation method in the non-current assets is essential to safeguard the shareholders wealth
of the organisation. Moreover, the revaluation model would eventually pottery and accurate
financial position to the investors which would help them to detect the actual fair value of the
company and maintained adequate share price level (Scott 2015).
ADVANCE FINANCIAL ACCOUNTING
9
Reference and Bibliography:
Abdel-Maksoud, A., Cheffi, W. and Ghoudi, K., 2016. The mediating effect of shop-floor
involvement on relations between advanced management accounting practices and
operational non-financial performance indicators. The British Accounting Review, 48(2),
pp.169-184.
Beams, F.A., Brozovsky, J.A. and Shoulders, C.D., 2017. Advanced accounting. Pearson.
Callen, J.L., 2015. A selective critical review of financial accounting research. Critical
Perspectives on Accounting, 26, pp.157-167.
Cascino, S., Clatworthy, M., Garcia Osma, B., Gassen, J. and Imam, S., 2017. The
Usefulness of Financial Accounting Information: Evidence from the Field.
Churyk, N.T., Reinstein, A. and Smith, L., 2018. Jones Enterprises Real Estate Investment
Trust: Comparing US and Canadian Acquisition Accounting, Balance Sheet and Security
Commission Reporting, and Initial Public Offering Location. Issues in Accounting
Education, 33(2), pp.35-42.
Dutta, S. and Patatoukas, P.N., 2016. Identifying Conditional Conservatism in Financial
Accounting Data: Theory and Evidence. The Accounting Review, 92(4), pp.191-216.
Horton, J., 2018. Advanced Financial Accounting and Reporting: Theory, Practice and
Evidence. Routledge.
Hoyle, J.B., Schaefer, T. and Doupnik, T., 2015. Advanced accounting. McGraw Hill.
Libby, R., 2017. Accounting and human information processing. In The Routledge
Companion to Behavioural Accounting Research (pp. 42-54). Routledge.
9
Reference and Bibliography:
Abdel-Maksoud, A., Cheffi, W. and Ghoudi, K., 2016. The mediating effect of shop-floor
involvement on relations between advanced management accounting practices and
operational non-financial performance indicators. The British Accounting Review, 48(2),
pp.169-184.
Beams, F.A., Brozovsky, J.A. and Shoulders, C.D., 2017. Advanced accounting. Pearson.
Callen, J.L., 2015. A selective critical review of financial accounting research. Critical
Perspectives on Accounting, 26, pp.157-167.
Cascino, S., Clatworthy, M., Garcia Osma, B., Gassen, J. and Imam, S., 2017. The
Usefulness of Financial Accounting Information: Evidence from the Field.
Churyk, N.T., Reinstein, A. and Smith, L., 2018. Jones Enterprises Real Estate Investment
Trust: Comparing US and Canadian Acquisition Accounting, Balance Sheet and Security
Commission Reporting, and Initial Public Offering Location. Issues in Accounting
Education, 33(2), pp.35-42.
Dutta, S. and Patatoukas, P.N., 2016. Identifying Conditional Conservatism in Financial
Accounting Data: Theory and Evidence. The Accounting Review, 92(4), pp.191-216.
Horton, J., 2018. Advanced Financial Accounting and Reporting: Theory, Practice and
Evidence. Routledge.
Hoyle, J.B., Schaefer, T. and Doupnik, T., 2015. Advanced accounting. McGraw Hill.
Libby, R., 2017. Accounting and human information processing. In The Routledge
Companion to Behavioural Accounting Research (pp. 42-54). Routledge.
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ADVANCE FINANCIAL ACCOUNTING
10
Macve, R., 2015. A Conceptual Framework for Financial Accounting and Reporting: Vision,
Tool, Or Threat?. Routledge.
Miller, W.F. and Shawver, T.J., 2016. The Potential Impact of Education on Whistleblowing
Behavior: Benefits of an Intervention in Advanced Financial Accounting. Journal of Business
Ethics Education, 13, pp.67-90.
Nilsson, F., 2017. The Relationship Between Financial Accounting and Management Control
Systems: Preliminary Findings From a Case Study of a Swedish Bank. In European Network
for Research in Organisational and Accounting Change (ENROAC), 2017, 29-30 June,
University of Naples" Federico II", Italy..
Scott, W.R., 2015. Financial accounting theory (Vol. 2, No. 0, p. 0). Prentice Hall.
Warren Jr, J.D., Moffitt, K.C. and Byrnes, P., 2015. How Big Data will change
accounting. Accounting Horizons, 29(2), pp.397-407.
Weirich, T.R., Pearson, T.C. and Churyk, N.T., 2017. Accounting and Auditing Research:
Tools and Strategies. Wiley Global Education.
Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015. Financial & managerial accounting.
John Wiley & Sons.
10
Macve, R., 2015. A Conceptual Framework for Financial Accounting and Reporting: Vision,
Tool, Or Threat?. Routledge.
Miller, W.F. and Shawver, T.J., 2016. The Potential Impact of Education on Whistleblowing
Behavior: Benefits of an Intervention in Advanced Financial Accounting. Journal of Business
Ethics Education, 13, pp.67-90.
Nilsson, F., 2017. The Relationship Between Financial Accounting and Management Control
Systems: Preliminary Findings From a Case Study of a Swedish Bank. In European Network
for Research in Organisational and Accounting Change (ENROAC), 2017, 29-30 June,
University of Naples" Federico II", Italy..
Scott, W.R., 2015. Financial accounting theory (Vol. 2, No. 0, p. 0). Prentice Hall.
Warren Jr, J.D., Moffitt, K.C. and Byrnes, P., 2015. How Big Data will change
accounting. Accounting Horizons, 29(2), pp.397-407.
Weirich, T.R., Pearson, T.C. and Churyk, N.T., 2017. Accounting and Auditing Research:
Tools and Strategies. Wiley Global Education.
Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015. Financial & managerial accounting.
John Wiley & Sons.
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