Peter Walton - Böcker

Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting.Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it:examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and againstlooks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation modelsexplores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair valueAn outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.

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.

"The Global Accounting History" four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume One addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland. Each chapter is authored by a specialist from the country concerned.

This is the second in a four volume set which addresses Global Accounting History developments, focusing upon financial reporting, and related institutional aspects of disclosures for accountability and decision making purposes. This volume addresses five countries of the Americas, Argentina, Brazil, Canada, Mexico and the United States of America. Chapters are authored by specialists knowledgeable about each of the subject countries.

"The Global Accounting History" four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume Three considers six nations from Asia and Oceania, including Australia, China, India, Indonesia, Japan, and the Republic of Korea. The volume is informed by the knowledge of various regional specialists, who act as authors for each chapter.

The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume Four examines seven nations from Eurasia, the Middle East and Africa, including Egypt, Iran, Israel, Russia, Saudi Arabia, South Africa, and Turkey. Each chapter is authored by a specialist from its respective country.

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.

This comprehensive book provides an up-to-date and accessible overview of the relevant law and key issues surrounding company voluntary arrangements (CVAs). Andrew Keay and Peter Walton discuss the historical background as well as the procedural and legal requirements of CVAs.Keay and Walton outline how CVAs can enable an insolvent company to come to terms with its situation and agree a way forward with its creditors. With a focus on the law in England and Wales, they assess the relevant procedure, investigating how the pertinent provisions in the Insolvency Act 1986 and the Insolvency Rules 2016 have been interpreted and applied. The book further examines the critical case law that has developed since the introduction of CVAs in 1986.Key Features:Combines cutting-edge research with detailed analysis on the legal nature of CVAsExplores the role of insolvency practitioners and other stakeholders in commencing and running a CVASheds light on the professional regulatory framework and considers how different creditors are impacted by CVAsCompany Voluntary Arrangements is an essential resource for practitioners and policymakers in company and insolvency law, as well as corporate law and governance. It will also greatly benefit academics studying corporate and insolvency law.

When Blackpool Tower was being built, many people said it would be a failure. Originally estimated at £150,000, it ended up costing twice that much and John Bickerstaffe nearly went bust building this unique attraction. But he was right. Once the Tower was open, his company made a profit every year that it existed as an independent public entity.Not only was the Tower profitable, but it fuelled the Tower Company as Bickerstaffe built it into the dominant entertainment group in Blackpool. Under his leadership it acquired the Palace and later the Winter Gardens and Opera House. By the 1930s it was running ballrooms, cinemas, live theatre and the famous Tower Circus. The Bickerstaffe brothers were also key figures in Blackpool’s civic life.This is a story of the Victorian entrepreneurship that created Blackpool’s most iconic building, and led to Blackpool being the apogee of seaside entertainment.

Global Financial Accounting and Reporting: Principles and Analysis continues to be an invaluable resource for undergraduate, postgraduate and MBA students of introductory financial accounting. Comprehensive and well-illustrated, it covers all the important topics without being too technical and takes a truly international approach. Using extracts from the latest IFRS Standards and real company report data, this book takes a global approach, giving students direct exposure to contemporary reports and financial statements.

International Financial Reporting Standards (IFRS) are becoming the benchmark accounting standards for companies listed on international stock exchanges. The SEC treats them as equivalent of US Generally Accepted Accounting Principles (GAAP) and is even contemplating allowing their use instead of US GAAP. They are mandatory in Europe, Australia and South Africa. Canada, China, Brazil, Japan and India are planning to use them from 2011.

Anybody interested in companies listed on the US stock exchanges needs to know something about them because hundreds of foreign companies are already using them to report in the US. Anybody interested in international business has to know these benchmark financial reporting rules.

This book will explain the complex inter-relationships between the International Accounting Standards Board (the creator of IFRS), the Financial Accounting Standards Board (FASB) and the Canadian Accounting Standards Board (AcSB), their work programme and their plans for the future.

It will look at a series of central accounting issues such as revenue recognition, liabilities, pensions, off-balance sheet vehicles, impairment, intangible assets etc. and discuss how IFRS differ from US and Canadian GAAP.

It will explain the organisational structure and background of the IASB and it will look at the potential impacts to financial reporting by American companies.

This important book provides a comprehensive analysis of governance issues that exist in relation to the management of insolvent companies, both while an insolvent company is still controlled by the directors and when it passes into the hands of an insolvency practitioner in a formal insolvency regime. Throughout, the authors argue that the two most important features of corporate governance are transparency and accountability and offer a detailed analysis of the relevant law and practice.Key Features:Examination of the position of all stakeholders in an insolvent company, both before and during an insolvency regimeSpecialist explanation of what corporate governance entails and the recent developments that have occurred in relation to corporate governance as it affects insolvent companiesIn-depth consideration of the role of creditors, shareholders, the Insolvency Service, special managers and creditors’ committees during periods of insolvency as well as the role and functions of directors and insolvency practitioners who are the main focusOffering critical advice and bringing awareness of important issues, Corporate Governance and Insolvency will be a key reference work for lawyers and insolvency practitioners. The legal analysis provided will also be valuable to academics and students of corporate and insolvency law and governance.

This volume brings together a series of key articles concerning the major accounting jurisdictions within Europe. The articles cover the evolution of financial reporting in various countries and deal with features of their accounting environment which distinguish them from other jurisdictions. It is a unique collection of material which will be an essential aid for students and researchers in comparative international reporting.

Financial Statement Analysis places the practice of accounting in its international context through the examination of the financial statements and corporate reports of major, multinational corporations. To facilitate a better understanding of the interactions between accounting and the business environment, this text looks at the wider operational context, examining accounting’s relationship to the business environment both inside and outside the company. Financial Statement Analysis includes a wealth of real-world examples with actual statements from multinational companies to excerpts from financial journalism.

The major second edition of International Accounting reflects the rapid move towards international standards over the last five years.International Accounting provides a comprehensive examination of financial accounting practices in all major - and several emerging - industrial nations, including the United States, Australia, Japan, the larger member states of the European Union and Eastern Europe. Each country is analysed by an author who is both a national of the country and an expert in its accounting system. The authors all have a wealth of practical and academic experience. Each country is dealt with in a similar and structured fashion to enable ease of comparison. In addition to the individual country/region studies there are comprehensive chapters dealing with the major conceptual issues such as accounting and auditing in multinational companies, foreign currency translation, international capital markets and financial statement analysis. International Accounting is designed for advanced students of accounting and financial statement analysis at undergraduate, MBA and specialist postgraduate level.