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