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One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine.Professor Devine passed away in 1998, prior to the significant scandals that have plagued accounting and business since the collapse of Enron and Arthur Andersen. Many of the essays collected here are particularly important given these events. The first three essays are devoted to ethics and pr

Accounting. --- Corporations -- Accounting. --- Social responsibility in business. --- Accounting --- Commerce --- Business & Economics --- Accountancy --- Business enterprises --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping

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This book introduces and examines what is currently the most central and controversial area in financial reporting. It is designed so that readers with particular interests can easily find their way through clearly marked sections.

Accounting -- Standards. --- Business records. --- Consolidation and merger of corporations -- Accounting. --- Corporations -- Taxation -- Consolidated returns. --- Financial statements. --- Financial statements, Consolidated. --- Business --- Commercial records --- Corporations --- Office records --- Combined financial statement --- Consolidated balance sheet --- Consolidated financial statements --- Group accounts --- Office management --- Records --- Paperwork (Office practice) --- Financial statements --- Holding companies --- Accounting --- Accountancy

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Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. Corporate Governance in Transition Economies is the fifth in a series to examine accounting and financial system reform in transition and developing economies. The first volume (Accounting and Financial System Reform in a Transition Economy) used Russia as a case study. The second volume (Accounting and Financial System Reform in Eastern Europe and Asia) examined some additional aspects of the reform in Russia and also looked at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia, Eastern Europe and Central Asia. The third volume (Taxation and Public Finance in Transition and Developing Economies) examined taxation and public finance in transition and developing economies. The fourth volume (Accounting Reform in Transition and Developing Economies) examined accounting reform in transition and developing economies. The present volume focuses attention on the current state of corporate governance in transition economies and the recent changes that have taken place in this area. It is divided into three parts. Part 1 examines selected issues in corporate governance. Part 2 consists of case studies and comparative studies. Part 3 consists of studies of more than 15 transition countries.

Corporate governance --Former communist countries --Case studies. --- Corporate governance --Standards --Former communist countries. --- Corporations --Accounting. --- Financial statements. --- Corporate governance --- Corporations --- Financial statements --- Commerce --- Management --- Business & Economics --- Accounting --- Industrial Management --- Standards --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Corporate accounting --- Corporate financial reporting --- Corporation accounting --- Governance, Corporate --- Accounting. --- Business. --- Management science. --- Bookkeeping. --- Finance. --- Business and Management. --- Accounting/Auditing. --- Finance, general. --- Business and Management, general. --- Bookkeeping --- Business records --- Corporation reports --- Industrial management --- Directors of corporations --- Trade --- Economics --- Funding --- Funds --- Currency question --- Accountancy --- Business enterprises --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping . --- Quantitative business analysis --- Problem solving --- Operations research --- Statistical decision --- Double entry bookkeeping --- Business education