The New World of Accounting: Concepts and Cases

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A new paradigm shift is on the threshold in the global management scenario. Internationally, businesses are skewed in multi-dimensional, pragmatic and more customer focused entities. The structures of financial statements are rapidly changing and each asset is given hobnobbing treatment. Newer assets are now incorporated in the balance sheet and off the balance sheet items are becoming a part of the balance sheet. Banks are viewing securitization as an important tool for measuring the performance of business houses. Yesteryear’s accounting standards and international accounting standard board need to take a re-look in the context of emerging new concepts in the accounting world.Various complex situations and a mismatch of assets and liabilities are probably factors due to complex situations which corporate entities are prone to. This book opens a threshold to the newer frontiers of accounting and it is only a pebble in the ocean of the accounting world. In particular, the book deals with international harmonization, corporate governance, environmental, forensic, human resource, ESOPs, hedge accounting models and the impact of digital divide and price-level changes. It also provides an insight into the accounting policies followed by Wal-Mart, Wipro and Infosys.It is hoped that this book will prove an asset to students, academicians and practitioners.

ABOUT THE AUTHOR R. Subramanian

R. Subramanian holds a postgraduate degree in Commerce, Public Administration, in Business Administration and an M.Phil in Commerce. He has a decade of industrial experience, and a decade and half of teaching experience in leading business schools. He specializes in Accounting, Finance Investment Banking, Financial Services and Tax Management. He has conducted programmes for management executives in Finance for nonfinance executives and Emerging profession - The Forensic Accountants. He has presented papers in national and international conferences, in the topics of FDI, in retailing, software and competitive edge. He has deep root in research over a decade and half and his doctoral programme is in Hedge Accounting.

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Bibliographic information

Title
The New World of Accounting: Concepts and Cases
Author
Edition
1st ed.
Publisher
ISBN
8131404994
Length
236p.
Subjects