With the exponential growth in financial derivatives, accounting standards setters have had to keep pace and devise new ways of accounting for transactions invo

As risk-taking is an essential part of the banking industry, banks must practise efficient risk management to ensure survival in uncertain financial climates. B

The book describes the historical evolution and development of accounting theories and principles. Value and valuation have been reviewed extensively. The autho

International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements o

Efforts to resolve the recent financial crisis have obscured a more deeply rooted financialization crisis that impacts not only the market economy but also the