000			03069nam a2200373Ia 4500
005			20260803094101.0
008			251212s2011 xx 000 0 und d
245	1		_aAccounting ethics / _cRonald Duska.
100			_aDuska, Ronald
700			_aDuska, Brenda Shay; Ragatz, Julie
260			_aCheschester, wset sussey : _bWiley-Blackwell, _c2011.
250			_a2nd
300			_axi, 241 p.:
300			_c23 cm.
500			_aIncludes bibliographic references and index
020			_a978-1-4051-9613-0
650			_aAccounting _xMoral and ethical aspects
650			_aAccountants _xProfessional ethics
944			_aCIR
050			_a174.9657 D94 2011
943			_b0 _c0 _d0 _e1 _f0 _g1 _h0 _i0 _j0
944			_b1 _c1 _d0
953			_pHED4130
546			_aEnglish
953			_cCollLib
505			_aThe nature of accounting and the chief ethical difficulty: true disclosure -- Ethical behavior in accounting: what is ethics? -- Ethical behavior in accounting: ethical theory -- Accounting as a profession: characteristics of a profession -- Accounting codes of conduct -- The rules of the code of conduct -- The auditing function -- The ethics of managerial accounting -- The ethics of tax accounting -- Ethics applied to the accounting firm -- Afterword: current debates on accounting issues -- Appendix A: Summary of the Sarbanes-Oxley Act of 2002 -- Appendix B: The IMA Code of Conduct for management accountants.
520			_a"This new edition of Accounting Ethics has been comprehensively updated to deal with the rapid changes in standards and regulations which have occurred within the accounting profession since 2002. The authors systematically explore the new range of ethical issues which have emerged in recent years, including the significant impact on approaches to ethical problems which resulted from the Sarbanes-Oxley Act, the financial crisis of 2008, and the move to replace GAAP with the International Financial Reporting Standards (IFRS). The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants` responsibilities; it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate. Next, the book explores the major types of practices in which accountants engage - auditing, managerial accounting, and tax accounting - and the responsibilities associated with those practices. The new topics are addressed in a section which highlights the debates over the use of fair-value accounting and principles- versus rules-based standards. With the additional expertise of Julie Ragatz as co-author, Accounting Ethics, 2nd Edition remains a significant and highly informative text for anyone studying or working in the area of Business Ethics."--P. 4 of cover.
591			_a1
336			_aText
337			_aUnmediated
338			_aVolume
942			_2lcc _cBK _arizal _b2015-04-07 23:18:23 _dmlsalud _e2025-07-03 14:58:40
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