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The Routledge Companion to Accounting, Reporting and Regulation. ラウトレッジ版 会計・報告・規制必携
・ISBN 978-0-415-62573-9 2014 hard GB£ 260.00
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・ISBN 978-1-032-91883-9 2024 paper GB£ 48.99
￥15,519.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-0-203-10320-3
| 著者・編者 | Mourik, Carien van / Walton, P. (eds.), |
|---|---|
| シリーズ | Routledge Companions in Business, Management and Accounting |
| 出版社 | (Routledge, UK) |
| ページ数 | 568 pp. |
| 言語 | ENG |
| ニュース番号 | ＜602-708＞ |
解説
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis.
The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance.
This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.