Studies in Accounting and Finance: Contemporary Issues and Debates

By Arun Kumar Basu,Malayendu Saha
Publisher: Pearson India
ISBN: 9789332503748
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Thoroughly researched and examined this book provides important recent contributions on contemporary issues to the literature of accounting and finance from leading scholars. With the global economic environment more dynamic than ever before these issues are important for business executives accounting and finance practitioners researchers and students. Among the topics discussed are 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.
Front Cover
Title Page
Book Details
Contents
Preface
About the Editors and Contributors
1. The IFRS Revolution-Move Towards One Worldwide Language for Financial Reporting
2. Full Cost Accounting-A Stepping Stone for Corporate Sustainability Reporting
3. Intangible Assets-New Paradigm Initiatives
4. Accounting for Financial Instruments-A Commentary on the Contemporary Principles, Standards and Related Issues
5. Corporate Governance and Corporate Reporting Practices-An Overview of the Conceptual Landscape
6. XBRL and Financial Reporting Taxonomy-A Revolution in Preparation, Communication and Analysis of Electronic Financial Reports
7. ESOP Valuation and Disclosures in India
8. Transition from AS 14 to IFRS 3-The Roadmap to Accounting for Business Communications
9. Fair Value Accounting-A Discussion for Development of a Conceptual Framework
10. IFRS for SMEs vs Full IFRSs-A Comparison of Form and Contents
11. Obstacles to the Development of Optimal Accounting Standards- Accounting and Political Issues
12. The Philosophical Aspects of Accounting Ethics
13. A Note on Global Financial Crises (From an Indian Perspective)
14. M-M Hypothesis of Dividend Irrelevance in the Backdrop of Taxation in India
15. Performance of NGOs-A Study on Some Selected Districts in West Bengal
16. Personal Carbon Trading-A Lifestyle-based Carbon Control Mechanism
17. GARCH Models-A Key to Capture Volatility of Financial Data
Index
Back Cover
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