PPT-Accounting information and investment properties: economic and financial stakes for listed

and investment properties economic and financial stakes for listed groups Aurélien DECAMPS KEDGE Business School aureliendecampskedgebscom Stéphane OUVRARD KEDGE Business School stephaneouvrardkedgebscom . By. Baruch Lev. Stern School of Business. New York University. June 2015. 2. At A Glance. . Nothing . new under the (accounting) . sun (Ecclesiastes). But regulators worldwide are active: update. All this activity for naught: accounting’s relevance fades. Seven. Using Accounting Information. 7 . | . 1. PRIDE HUGHES KAPOOR. INTRODUCTION TO. BUSINESS. ELEVENTH EDITION. Learning Objectives. Explain why accurate accounting information and audited financial statements are important. RICHARD G. SCHROEDER . MYRTLE W. CLARK . JACK M. CATHEY. THEORY . AND. ANALYSIS: . TEXT AND CASES. 11. TH. EDITION. Chapter 2. The Pursuit of the Conceptual Framework. Introduction. What is the conceptual framework?. Slide 1 of 18. CA PARAS JAIN. parasjain2807@gmail.com. +91 9819815706. Accounting Policies. Changes in Accounting Policies. Accounting Estimates. Changes in Accounting Estimates. Prior Period Errors. Including a Unified Chart of Accounts. John Zohrab. Fiscal Affairs Department. Presentation at the Regional Workshop. on Financial Reporting and Management of Fiscal Risks. in Astana, Republic of Kazakhstan, May 21-23, 2014. Accepted Accounting . Principles – Qualities of Accounting Information. GAAP PowerPoint #2. Hierarchy of Qualitative Information. Cost/Benefit (discussed in PPT #3. ). Materiality . (discussed in PPT #3). ACCOUNTING. AN ECONOMIC DEVELOPMENT. ACCUSER. OF ACCOUNTING INFORMATION . OUTING. AS AN A INFORMATION SYSTEM. FACTORES INFLUENCING ACCOUNTING ENVIRONMENT. ACCOUNTING STANDERDS . ACCOUNTING PRINCIPLE . Asymmetric Information in Finance.  Financial Structure. Adverse selection. : Before a transaction. . Lemons Problem. Moral hazard. : After the transaction. Principal – Agent Problem. Debtor & Risk. and . Conceptual Framework for Financial Reporting. ACCT-3030. 1. 1. Basic Definitions. What is accounting?. the identification, measurement, and communication of financial information. about economic entities. In this section, you will learn:. about securities, such as stocks and bonds. the economic functions of financial markets. how asymmetric information can disrupt financial markets. how banks compare to financial markets, and how they combat problems from asymmetric information. What is accounting?. Objectives of financial reporting. Accounting choice process. Accounting concepts. The accounting cycle. Closing entries. Adjusting entries. Who is your instructor?. Cameron Morrill, PhD, CGA. “My SRC, My Pride”. INTRODUCTION TO ACCOUNTING. Account. i. ng . is an information system that. . provides quant. i. ta. t. ive,. . financ. i. al informa. t. ion to stakehold. e. rs. . about the econom. Dr. Sarina Preechalert , CFP. Outline. 1. Economics concepts and Theories. Microeconomics. Macroeconomics. 2. Accounting concepts and Theories. Financial information. Financial analysis. 3. Financial concept and Theories. Worldwide accounting diversity and convergence. What is International Accounting?. Accounting . The word . accounting. . in International accounting encompasses: Functional areas of financial accounting, management accounting, auditing, taxation...