Roger Hussey

• Doctor of Philosophy
• Professor Emeritus at University of Windsor

The methods and tecniques of cost analysis that can be applied strategically at any level in an organization

This is a brief article that recognizes the substantial contribution the the IASB has made to international accounting but questions its apparent desire to broaden its remit and the quantity of new amendments, revisions and standards that it is now issuing.

The International Accounting Standards Board (IASB) is the crucial operation of the IFRS Foundation. Without the IASB, there is no IFRS Foundation. Many would claim that the IASB has been a success in internationalising accounting. There is an assumption that it will continue to do so and the IFRS promotes the internationalisation of accounting reg...

The International Accounting Standards Board (IASB) is the crucial operation of the IFRS Foundation. Without the IASB, there is no IFRS Foundation. Many would claim that the IASB has been a success in internationalising accounting. There is an assumption that it will continue to do so and the IFRS promotes the internationalisation of accounting reg...

The Financial Accounting Standards Board (FASB) in the U.S. and the International Financial Reporting Standards(IASB) commenced a work programme towards convergence and the leasing project was added to their agenda in July 2006. The aim of the project was to develop a single approach to lease accounting that would ensure that all assets and liabili...

As part of the FASB and the IASB’s work programme towards convergence of standards a leasing project was added to their agenda in July 2006. The aim of the project was to develop a single approach to lease accounting that would ensure that all assets and liabilities arising under lease contracts would be recognised in the statement of financial pos...

For many years, individual countries had decided their own rules and regulations for company financial accounting and reporting. As the world became more global, problems began to arise. A company could make a profit for the year if the rules in their own country were applied, but this could turn into a loss if another country’s rules were used. Th...

Increasing business competition is compelling managers not only to develop realistic and achievable strategies but also to analyze goals in fi nancial terms and to evaluate performance. Managers will need to know the key methods and techniques of strategic cost analysis no matter which sectors they are in – be it manufacturing, service, or the nonp...

Accounting for MBAs explains how both financial and management accounting are used to assess business performance and to plan, control and make decisions on business activities. The ability to be able to interpret, analyse, and use accounting information is critical to the personal success of individuals and the organisations for which they work....