Bibliography for Financial Accounting 2 BETA

About the IFRS Foundation and the IASB (no date). Available at: http://www.ifrs.org/The-organisation/Pages/IFRS-Foundation-and-the-IASB.aspx.

Accounting: All’s fair | The Economist (no date). Available at: http://www.economist.com/node/12274096.

Alexander, David, 1947 June 16- author (2014) International financial reporting and analysis. Sixth edition. Andover: Cengage Learning.

Anantharaman, D. (2012) ‘Comparing self-regulation and statutory regulation: Evidence from the accounting profession’, Accounting, Organizations and Society, 37(2), pp. 55–77. Available at: https://doi.org/10.1016/j.aos.2011.12.003.

Annual Reports Service (no date). Available at: http://www.orderannualreports.com/v5/index.asp?cp_code=P241.

Applying international financial reporting standards [et al]. 3rd ed (2013). Milton, Qld: Wiley.

Beresford, D.R. (2001) ‘Congress Looks at Accounting for Business Combinations’, Accounting Horizons, 15(1), pp. 73–86. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4284756&site=ehost-live.

Bradbury, M. (2011) ‘Direct or Indirect Cash Flow Statements?’, Australian Accounting Review, 21(2), pp. 124–130. Available at: https://doi.org/10.1111/j.1835-2561.2011.00130.x.

‘Business Combinations - IFRS 3 revised’ (no date). Available at: http://www.kpmg.com.au/portals/0/08fr-03.pdf.

Business combinations and changes in ownership interests — A guide to the revised IFRS 3 and IAS 27 (no date). Available at: http://www.iasplus.com/en/publications/global/guides/pub2690.

Carlslaw, Charles A. (no date) ‘Developing Ratios for Effective Cash Flow Statement Analysis’, Journal of Accountancy, 172(5). Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4583309&site=ehost-live.

CCH Incorporated (2016) ‘CCH Online’. [Kingston upon Thames]: Wolters Kluwer (UK) Limited. Available at: https://go.loginservice.co.uk/sp/startSSO.ping?PartnerIdpId=https://idp.gla.ac.uk/shibboleth.

Chambers, R. J. (1965) Accounting and action: an introduction to the methods and scope of accounting. 2nd ed. Sydney: Law Book Co. of Australia.

Chand, P., Cummings, L. and Patel, C. (2012) ‘The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture’, European Accounting Review, 21(1), pp. 153–182. Available at: https://doi.org/10.1080/09638180.2011.591524.

Consolidation and disclosure (no date). Available at: http://www.ifrs.org/Current-Projects/IASB-Projects/Consolidation/Consol-disclosure/Pages/Consol-dis.aspx.

Cooper, J. (2007) ‘Debating Accounting Principles and Policies: the Case of Goodwill, 1880–1921’, Accounting, Business & Financial History, 17(2), pp. 241–264. Available at: https://doi.org/10.1080/09585200701376568.

Cottrell, Stella (2008) The study skills handbook. 3rd ed. Basingstoke: Palgrave Macmillan. Available at: http://eleanor.lib.gla.ac.uk/search~S6/r?search=Financial+Accounting+2.

Deegan, C. (2013) Financial accounting and reporting: an international approach. Craig Deegan, Anne Marie Ward, Craig Deegan: Anne Marie Ward. European ed. London: McGraw-Hill Higher Education.

Ding, Y., Richard, J. and Stolowy, H. (2008) ‘Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model’, Accounting, Organizations and Society, 33(7–8), pp. 718–755. Available at: https://doi.org/10.1016/j.aos.2007.07.002.

Elliott, B. (2013) Financial accounting and reporting. Sixteenth edition. Harlow, England: Pearson.

Elliott, Barry and Elliott, Jamie (2012) Financial accounting and reporting. 15th ed. Harlow, Essex: Financial Times/Prentice Hall.

Erickson, D., Esplin, A. and Maines, L.A. (2009) ‘One world – One accounting’, Business Horizons, 52(6), pp. 531–537. Available at: https://doi.org/10.1016/j.bushor.2009.06.006.

FASB information on joint project (no date). Available at: http://www.fasb.org/cs/ContentServer?c=FASBContent_C&pagename=FASB%2FFASBContent_C%2FProjectUpdatePage&cid=900000011090.

Gray, S.J. (1988) ‘Towards a Theory of Cultural  on the Development of Accounting Influence Systems Internationally’, Abacus, 24(1). Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=5118719&site=ehost-live.

Grinyer, J.R., Russell, A. and Walker, M. (1990) ‘The rationale for accounting for goodwill’, The British Accounting Review, 22(3), pp. 223–235. Available at: https://doi.org/10.1016/0890-8389(90)90004-2.

Haller, A. and Wehrfritz, M. (2013) ‘The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK’, Journal of International Accounting, Auditing and Taxation, 22(1), pp. 39–56. Available at: https://doi.org/10.1016/j.intaccaudtax.2013.02.003.

Hellmann, A., Perera, H. and Patel, C. (2010) ‘Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany’, Advances in Accounting, 26(1), pp. 108–116. Available at: https://doi.org/10.1016/j.adiac.2010.02.002.

Hellmann, A., Perera, H. and Patel, C. (2013) ‘Continental European accounting model and accounting modernization in Germany’, Advances in Accounting, 29(1), pp. 124–133. Available at: https://doi.org/10.1016/j.adiac.2013.02.002.

Hines, R.D. (1989) ‘Financial Accounting Knowledge, Conceptual Framework Projects and the Social Construction of the Accounting Profession’, Accounting, Auditing & Accountability Journal, 2(2). Available at: https://doi.org/10.1108/09513578910132268.

IAAER Home (no date). Available at: http://www.iaaer.org/.

IAS Plus — News and resources on IFRS and global financial reporting (no date). Available at: http://www.iasplus.com/en.

IFRS - Business Combinations (no date). Available at: http://www.ifrs.org/Current-Projects/IASB-Projects/Business-Combinations/Pages/Business-Combinations-II.aspx.

IFRS - Joint Arrangements (no date). Available at: http://www.ifrs.org/Current-Projects/IASB-Projects/Joint-Ventures/Pages/Joint-Ventures.aspx.

International Federation of Accountants | Accounting & Auditing Standards | International Accounting | IFAC (no date). Available at: http://www.ifac.org/.

Marshall, Peter (1997) How to study & learn: your practical guide to effective study skills. 2nd ed. Plymouth: How To Books. Available at: http://eleanor.lib.gla.ac.uk/search~S6/r?search=Financial+Accounting+2.

Nobes, C. (2013) ‘The continued survival of international differences under IFRS’, Accounting and Business Research, 43(2), pp. 83–111. Available at: https://doi.org/10.1080/00014788.2013.770644.

O. Whitfield Broome (2004) ‘Statement of Cash Flows: Time for Change!’, Financial Analysts Journal, 60(2), pp. 16–22. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/4480552.

The Royal Literary Fund Website (no date). Available at: https://www.rlf.org.uk/fellowshipscheme/writing/essayguide.cfm.

U.S. Securities and Exchange Commission | Homepage (no date). Available at: http://www.sec.gov/.

Weetman, Pauline (2011) Financial accounting: an introduction. 5th ed. Harlow, Essex: Financial Times Prentice Hall.

Whittington, G. (2008) ‘Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View’, Abacus, 44(2), pp. 139–168. Available at: https://doi.org/10.1111/j.1467-6281.2008.00255.x.