عنوان

Accounting ethics /

شابک

1405196130 (pbk. : alk. paper)

شابک

9781405196130 (pbk. : alk. paper)

شماره

dltt

عنوان اصلي

Accounting ethics /

نام عام مواد

[Book]

نام نخستين پديدآور

Ronald Duska, Brenda Shay Duska, Julie Ragatz

وضعيت ويراست

2nd ed

محل نشرو پخش و غیره

Malden, MA :

نام ناشر، پخش کننده و غيره

Wiley-Blackwell,

تاریخ نشرو بخش و غیره

2011

نام خاص و کميت اثر

xi, 241 p. ;

ابعاد

23 cm

عنوان فروست

Foundations of business ethics ;

مشخصه جلد

[9]

متن يادداشت

Includes bibliographical references and index

متن يادداشت

The nature of accounting and the chief ethical difficulty: true disclosure -- Ethical behavior in accounting: what is ethics? -- Ethical behavior in accounting: ethical theory -- Accounting as a profession: characteristics of a profession -- Accounting codes of conduct -- The rules of the code of conduct -- The auditing function -- The ethics of managerial accounting -- The ethics of tax accounting -- Ethics applied to the accounting firm -- Afterword: current debates on accounting issues -- Appendix A: Summary of the Sarbanes-Oxley Act of 2002 -- Appendix B: The IMA Code of Conduct for management accountants

بدون عنوان

0

متن يادداشت

"This new edition of Accounting Ethics has been comprehensively updated to deal with the rapid changes in standards and regulations which have occurred within the accounting profession since 2002. The authors systematically explore the new range of ethical issues which have emerged in recent years, including the significant impact on approaches to ethical problems which resulted from the Sarbanes-Oxley Act, the financial crisis of 2008, and the move to replace GAAP with the International Financial Reporting Standards (IFRS). The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants' responsibilities; it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate. Next, the book explores the major types of practices in which accountants engage - auditing, managerial accounting, and tax accounting - and the responsibilities associated with those practices. The new topics are addressed in a section which highlights the debates over the use of fair-value accounting and principles- versus rules-based standards. With the additional expertise of Julie Ragatz as co-author, Accounting Ethics, 2nd Edition remains a significant and highly informative text for anyone studying or working in the area of Business Ethics."--P. 4 of cover

عنوان

Accounting ethics.

موضوع مستند نشده

Accountants-- Professional ethics

موضوع مستند نشده

Accounting-- Moral and ethical aspects

شماره

ويراست

شماره رده

شماره رده

نشانه اثر

نشانه اثر

مستند نام اشخاص تاييد نشده

Duska, Ronald F.,1937-

مستند نام اشخاص تاييد نشده

Duska, Brenda Shay

مستند نام اشخاص تاييد نشده

Ragatz, Julie

تاريخ عمليات

20130501105521.0

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y