000			02935cam a22003375i 4500
999			_c28494 _d28465
001			20506647
003			EG-ScBUE
005			20200716172537.0
008			180522s2018 nju f 001 0 eng d
020			_a9781119118787 (pbk.)
040			_aDLC _beng _erda _cDLC _dDLC _dEG-ScBUE
082	0	4	_a174.9657 _bDUS _222
100	1		_aDuska, Ronald F., _d1937- _eauthor.
245	1	0	_aAccounting ethics / _cRonald F. Duska, Brenda Shay Duska, and Kenneth Wm. Kury.
250			_aThird edition.
264		1	_aHoboken, NJ : _bWiley / Blackwell, _c2018.
300			_aviii, 242 pages ; _c24 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
500			_aIncludes index.
505	0		_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.
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, 3rd Edition remains a significant and highly informative text for anyone studying or working in the area of Business Ethics."--Page 4 of cover.
650		7	_aAccountants _xProfessional ethics. _2BUEsh
650		7	_aAccounting _xMoral and ethical aspects. _2BUEsh
653			_bCOMAME _cJuly2020
655			_vReading book _934232
700	1		_aDuska, Brenda Shay, _eauthor.
700	1		_aKury, Kenneth Wm., _eauthor.
942			_2ddc _cBB