From the Companies Act of 1929 to the Companies Act of 1948 RLE Accounting

Author: Paul Bircher
Publisher: Routledge
ISBN: 1134609167
Format: PDF, Docs
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The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a substantial stride forward in generally accepted accounting standards. Until the publication of this book the explanation of the changes in CA48 was one that had remained relatively unexplored. This book examines the historical process which brought these regulatory changes about.

Two Hundred Years of Accounting Research

Author: Richard Mattessich
Publisher: Routledge
ISBN: 1135980586
Format: PDF, Kindle
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This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scandinavia, Russia, Poland and the Ukraine as well as Argentina and Japan. In a time of financial globalization, familiarity with accounting research in countries beyond the English language boundary is no less important than familiarity with the recent, comprehensive research activity in the English language area. It also offers a survey of the present state of the art (from empirical to analytical accounting and from such esoteric subjects as gender issues to the archaeology of accounting); finally, it casts a glance into the future.

European Financial Reporting

Author: J. Flower
Publisher: Springer
ISBN: 0230628109
Format: PDF, ePub, Mobi
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European Financial Reporting analyses the revolution that is currently taking place in the financial reporting of the major European companies, following the European Union's decision that from they must present their accounts according to the IASB's standards. The book covers both the theory of financial reporting and its practice at both national and international level. It covers the very latest developments in the EU and the IASB with a detailed analysis of the impact of the Enron scandal.

Rethinking Financial Reporting

Author: Shyam Sunder
Publisher: Foundations and Trends(r) in A
ISBN: 9781680831443
Format: PDF, Mobi
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There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. Better Financial Reporting argues for such a syncretic attitude to financial reporting regime.

Law and Practice of Investment Treaties

Author: Andrew Paul Newcombe
Publisher: Kluwer Law International
ISBN: 9041123512
Format: PDF, ePub, Docs
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Foreign investors enjoy the protection of a vast network of international investment agreements (IIAs) supplemented by the general rules of international law. Under IIAs, states must accord foreign investors substantive standards of promotion and protection. In addition, IIAs provide an investor-state arbitration mechanism that allows foreign investors to enforce these standards against host states. In response to disputes arising under the IIA regime, since the early 1990s a significant body of arbitral jurisprudence has developed. This book provides a comprehensive and systematic explanation of these standards of treatment, taking into account developments in treaty practice and arbitral jurisprudence. Where possible, the authors critically examine the applicable principles emerging from treaty practice and jurisprudence. The book focuses on the substantive protections accorded to foreign investors and investments. Among the many specific issues and topics that arise in the course of the analysis are the following: the origins and evolution of the international investment treaty framework; the interaction between international and national law in the resolution of IIA disputes and the interpretation of IIAs; the role IIAs play in investment liberalization and their interaction with other areas of international economic law; the relationship between treaty and customary international law standards; the development of norms of non-discrimination and minimum standards of treatment, including fair and equitable treatment; the meaning of expropriation and conditions for lawful expropriations; the rules relating to transfer of funds, performance requirements and transparency; and exceptions and defences to investment treaty obligations. International business and other investors will greatly appreciate the in-depth information and insightful guidance in this solidly useful book. It will also be welcomed by jurists and students as a significant milestone in the articulation of principles in a quickly growing field of international law.

Unlocking Company Law

Author: Susan McLaughlin
Publisher:
ISBN: 9781444171013
Format: PDF, ePub, Docs
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Company law is a vibrant and fast-moving area of the legal system. Unlocking Company Law will ensure that you grasp the main concepts with ease providing you with an essential foundation to company law. The book explains in detailed, yet straightforward, terms: * Legal Structures of Business Organisations * The Company as a Distinct Legal Person * Company Formation and Linked Issues * The Constitution of the Company * Financing a Company Shareholders, shares and share capital * CapitalMaintenance and Distributions * Governance of the Company * Legally Binding the Company * Directors' duties * Rescuing Troubled Companies and Takeovers * Winding up and Dissolution * Transparency This second edition is fully up-to-date with the latest developments in the law and now includes all significant new cases, new material on rescuing troubled companies and takeovers, and full coverage of the Companies Act 2006 as well as the BIS Report 2010. The Unlocking the Law series is designed specifically to make the law accessible. Each chapter opens with a list of aims and objectives, contains activities such as quick quizzes and self-test questions, key facts charts to consolidate your knowledge, and diagrams to aid learning. Cases and judgments are prominently displayed, as are primary source quotations. Summaries help check your understanding of each chapter, there is a glossary of legal terminology. New features include problem questions with guidance on answering, as well asessay questions and answer plans, plus cases and materials exercises. All titles in the series follow the same formula and include the same features so students can move easily from one subject to another. The series covers all the core subjects required by the Bar Council and the Law Society for entry onto professional qualifications as well as popular option units. The popular website a href="http://www.hodderplus.co.uk/law/login.asp?page=%2Flaw%2Findex%2Easpandwebsitename="www.unlockingthelaw.co.uk/a has been improved and updated. It provides free resources such as multiple choice questions, key questions and answers, revision mp3s and cases and materials exercises.

Relevant Accounting Concepts and Applications RLE Accounting

Author: Harvey S. Hendrickson
Publisher: Routledge
ISBN: 1134748531
Format: PDF, ePub, Mobi
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C. Rufus Rorem, (1894-1988) was a pioneer in the development of group medical insurance and pre-paid health care. At the time the concepts were radical, but in 1937 he became head of the American Hospital Association's committee on hospital services, which fostered the first prepaid hospitalization plans in New York and other cities, followed in the 1940's by doctors' group practice. This collection includes out of print and difficult to access primary and secondary sources on Rorem’s work, including his 1929 dissertation which presents his major, and still relevant writings on financial accounting theory and practice in a comprehensive, integrated context.

Explaining Financial Scandals

Author: Vincenzo Bavoso
Publisher: Cambridge Scholars Publishing
ISBN: 1443864684
Format: PDF, ePub, Mobi
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The explosion of the global financial crisis in 2007–08 reignited the urgency to reflect on the origins and causes of financial collapses. As the events in the above period triggered an economic meltdown that is still ongoing, comparisons with the Great Crash of 1929 started to abound. In particular, the externalities that a broad spectrum of societal groups had to bear as a consequence of various banking failures highlighted the necessity of a more inclusive and balanced regulation of firms whose activities impact on a wide range of stakeholders. The book is centred on the proposal of a paradigm, the “enlightened sovereign control”, that provides a theoretical, institutional and substantive framework as a response to the legal issues analysed in the book. These stem primarily from the analysis of two sequences of events (the 2001–03 wave of “accounting frauds” and the 2007–08 global crisis) which represent the background upon which modern financial scandals are explained. This is done by highlighting a number of common denominators emerging from the case studies (Enron and Parmalat, Northern Rock and Lehman Brothers) which all led to financial instability and scandals and illustrated the legal issues identified in the book. The research is grounded on the initial recognition of theoretical themes in the field of corporate and financial law, which eventually link with the more practical events examined. Through this multifaceted approach, the book contends that the occurrence of financial crises during the last decade is essentially rooted in two main problems: a corporate governance one, represented by the lack of effective control systems within large public firms; and a corporate finance one identified with the excesses of financial innovation and related abuses of capital market finance. Research conducted in this book ultimately seeks to contribute to current debates in the areas of corporate and financial law, through the proposals of the “enlightened sovereign control” paradigm.