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Gain an academic and practical understanding of financial accounting and reporting with this comprehensive textbook and learn how to prepare and discuss financial statements in the real world. Financial Accounting and Reporting, 20th edition,by Jamie & Barry Elliott provides a comprehensive overview of this demanding subject, equipping you with the knowledge to prepare and critically discuss financial statements. This edition provides enhanced coverage of financial statements interpretation according to the IFRS, considering all the risk factors that companies and accountants need to tackle on a daily basis. With this in mind, the book offers an extensive analysis of the topics and risks to support your understanding of the issues both on a commercial and technical level. Additionally, the latest edition offers further discussion on ethical issues and accountability, ensuring you get the tools and knowledge you need to advance your studies and career in the field. Key features Improved flow of topics and revised explanations make the text even easier to follow and understand. Exercises of varying difficulty include questions from past examination papers of professional accounting bodies. Updated illustrations, taken from real-world examples of international companies'reports and accounts, demonstrate the application of key principles in practice. Up-to-date content includes new material on accountability, sustainability, ethical problems, and the future of audit services. Includes the latest accounting standards, as set out in the IFRS, IAS and the Conceptual Framework for Financial Reporting, as well as a discussion of the proposed IFRS on General Presentation and Disclosure. Meeting the ethical, judgmental, and technological challenges as an accountant requires thorough academic and professional preparation. This market-leading text provides the foundation necessary to help you develop the technical and critical skills you need to excel later in your career. For Second Year Financial Accounting modules or modules on Financial Reporting on undergraduate and MBA courses. Personalise learning with MyLab® Accounting. By combining trusted author content with digital tools and a flexible platform, MyLab Economics personalises the learning experience and improves results for each student. 9781292409092 Financial Accounting and Reporting, 20th edition with MyLab® Accounting Pack consists of: 9781292399805Financial Accounting and Reporting 20th edition 9781292401034 Financial Accounting and Reporting 20th edition MyLab Accounting 9781292401041 Financial Accounting and Reporting 20th edition Pearson eText NOTE: Before purchasing, check with your instructor to confirm the correct ISBN. Several versions of the MyLab® platforms exist for each title, and registrations are not transferable. To register for and use MyLab Accounting, you may also need a Course ID, which your instructor will provide. Used books, rentals, and purchases made outside of Pearson: If purchasing or renting from companies other than Pearson, the access codes for the MyLab platform may not be included, be incorrect, or previously redeemed. Check with the seller before completing your purchase.

Written according to the 2020 syllabus and developed especially for the TVET student at N5 level, Succeed in Electrotechics N5 provides students with the necessary theoretical knowledge to write their exams and the practical application to enter the workplace confidently. Succeed in Electrotechnics N5 provides students with everything they need to succeed: • Focus on plain language with key terms that summarise key concepts and new subject terminology where they are used. • Learning outcomes are listed at the start of each module and are reviewed again in checklist form at the end of the module for students to check their progress. • Step-by-step worked examples explain important concepts. • Activities, end of module exam practice, take note boxes and a mock exam paper prepare students for class tests and the final exam. • QR codes provide links to videos where concepts are explained visually.

A complicated accounting model, FASB ASC 740 has been around for a while. But the rules are becoming more challenging as businesses become more complex. This book incorporates the new tax rates and other impacts of the Tax Cuts and Jobs Act and will assist you in understanding FASB ASC 740, Income Taxes, and how it establishes guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures.Key topics include: Principles of FASB ASC 740 Income tax expense and deferred tax liabilities and assets Valuation allowances Proper documentation of deferred income taxes in the work papers Required disclosures within the financial statements

This market-leading text provides a comprehensive overview of financial accounting and reporting. It offers a balance of theoretical and conceptual coverage with up-to-date practical application of current international standards. There is an emphasis on both being able to prepare and also to critically discuss IFRS compliant financial statements. With both theoretical and practical coverage, including worked examples throughout the text, the authors provide essential knowledge for advancing in your studies and career. Key features: Fully updated coverage of IFRS and IAS with coverage of revenue recognition, financial instruments, employment benefits, leases and construction contracts Initial chapters explain cash and accrual accounting for anyone new to accounting or can act as a refresher Exercises of varying difficulty including questions from past examination papers of professional accounting bodies Detailed solutions to selected questions are available on the text's website Illustrations taken from real world international company reports and accounts Extensive references included at the end of chapters Covers the interpretation of accounts for management purposes with an emphasis on preparing a report and for investment purposes with an overview of a variety of the ratios used MyAccountingLabJoin over 10 million students benefiting from Pearson MyLabs. This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your understanding. You need both an access card and a course ID to access MyAccountingLab: Is your lecturer using MyAccountingLab? Ask your lecturer for your CourseID.Has an access card been included with the book? Check the inside back cover of the book.If you have a course ID but no access card, go to www.myaccountinglab.com to buy access to this interactive study programme. MyAccountingLab provides a personalised approach, with instant feedback and numerous additional resources to support your learning.Key features: A study plan designed just for you Worked solutions showing how to solve difficult problems Limitless opportunities to practise An eText for quick referenceBarry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional levels in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner in higher education and at all levels of professional education. Jamie Elliott is a director with Deloitte. Prior to this, he lectured on undergraduate degree programmes and as Assistant Professor on MBA and Executive programmes at the London Business School.

1. Introduction 2. Conceptual Framework of Accounting 3. Accounting Forms and Papers 4. Subsidiary Books 5. Accounting for Cash 6. External Reporting Strategy 7. Accounting Standards 8. Management Information System 9. Financial Reporting 10. Computerisation of Accounting Work 11. Depreciation and Reserves 12. Fixed Assets Accounting 13. Productivity Accounting 14. Social Accounting 15. Human Resource Accounting 16. Accounting Dictionary.

NewsProfessor Cheng-Few Lee ranks #1 based on his publications in the 26 core finance journals, and #163 based on publications in the 7 leading finance journals (Source: Most Prolific Authors in the Finance Literature: 1959-2008 by Jean L Heck and Philip L Cooley (Saint Joseph's University and Trinity University).Advances in Quantitative Analysis of Finance and Accounting is an annual publication to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.The papers in this volume cover a wide range of topics including earnings management, management compensation, option theory and application, debt management and interest rate theory, and portfolio diversification.

The highly publicized accounting scandals of the recent past seriously damaged the credibility of the accounting profession. In an effort to restore public confidence in the capital markets, the US Congress passed the Sarbanes-Oxley Act of 2002. A central theme of this new law is the attempted reduction of major audit failure by stricter governmental regulation of the accounting profession and the creation of the Public Company Accounting Oversight Board. This paper discusses the likely effectiveness of the Sarbanes-Oxley Act in the reduction of major audit failures. Four root causes of audit.

This book compares and contrasts 10 distinct investment philosophies and how each leads to different approaches to investment selection, portfolio construction, and risk management in practice. Each chapter aims to outline the principles and practical decisions of each different way of investing with the goal of helping readers better understand the logical implications of their own way of investment thinking, as well as a framework for evaluating how higher level investment decisions are made by their pension funds and other institutions.

This book comprehensively examines accounting conservatism and its relationship with the stock market. Through a historical overview and a review of recent literature, it explores the evolution of conservatism research and the conceptual developments, measurement advancements, and empirical findings produced by academic scholars over the last decades. Additionally, it critically evaluates the applicability of conservatism models developed in the U.S. market to the Italian setting, offering a thorough analysis of their validity. Furthermore, the book presents novel empirical findings on conservatism's impact on the Italian stock market during the Covid-19 pandemic. This nuanced exploration offers valuable insights for academics, practitioners, and researchers seeking to understand the complexities of financial reporting practices in diverse market environments.

Wirecard was the largest economic scandal in the history of Germany. Following the collapse of Wirecard, numerous lawsuits, both criminal and civil by equity and debt investors, were filed not only against Wirecard but also against the auditor Ernst & Young. This book demonstrates that a proper audit in accordance with the auditing standards would have uncovered the fraud much earlier, and details what went wrong. The book first deals with the fundamentals of auditing and examines the Wirecard business models from a legal and economic perspective. Then, the book deals with the fiduciary structure, which there has been often debated. When the fraud was uncovered, it became clear that 1.9 billion Euros that were supposed to be in escrow accounts were not. The book discusses the balance sheet mapping in detail, including the related audit requirements and examines in which balance sheet item the amounts (allegedly) in escrow accounts should have been reported, before examining and weighing the corresponding income statement items. In each chapter, not only are the accounting requirements presented, but the requirements for audit measures based on the respective Standards on Auditing are highlighted and explained in detail. The book places the requirements for reporting in the context of the Wirecard case, and will be of interest to accountants, auditors, market regulators, and credit risk analysts alongside students of accounting/auditing.

This book, using R and RStudio, demonstrates how to render an audit opinion that is legally and statistically defensible; analyze, extract, and manipulate accounting data; build a risk assessment matrix to inform the conduct of a cost-effective audit program; and more. Today, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control. Additionally, a firm's data—particularly in the case of finance, software, insurance and biotech firms—comprises most of the audited value of the firm. Financial audits are critical mechanisms for ensuring the integrity of information systems and the reporting of organizational finances. They help avoid the abuses that led to passage of legislation such as the Foreign Corrupt Practices Act (1977), and the Sarbanes-Oxley Act (2002). Audit effectiveness has declined over the past two decades, as auditor skillsets have failed to keep up with advances in information technology. Information and communication technology lie at the core of commerce today and are integrated in business processes around the world. This book is designed to meet the increasing need of audit professionals to understand information technology and the controls required to manage it. This 2nd edition includes updated code and test. Machine learning, AI, and SEC's EDGAR data are also, improved and updated. The material included focuses on the requirements for annual Securities and Exchange Commission audits (10-K) for listed corporations. These represent the benchmark auditing procedures for specialized audits, such as internal, governmental, and attestation audits. Many examples reflect the focus of the 2024 CPA exam, and the data analytics-machine learning approach will be central to the AICPA's programs, in the near future.

This textbook will offer an introductory insight into the nature, role, and context of accounting information systems. It will explore how companies integrate a range of technologies into their accounting information systems to assist in the management and control of organisational resources and the maximisation of shareholder wealth. This introductory text, aimed primarily at undergraduate students on specialist accounting-related academic programmes including degrees in Accounting and Accounting and Finance, explores the practical and technical aspects of accounting information systems and considers the social, political, and economic pressures that continue to shape the very nature of such accounting information systems with a practical user-orientated perspective. Each chapter will contain learning objectives, case studies, examples, references, further reading, self-review questions, questions and problems, alongside a glossary and appendix.

Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Great expectations are placed in IR becoming the ultimate tool to secure valuable strategy and business model of disclosure. Although often attributed to the sustainability domain, this topic deserves recognition within a broader discourse on the transformative nature of corporate reporting. Surely, IR represents a theme of great controversy, struggling to find strong theoretical roots as well as a more effective acknowledgment at a practical level. Given these premises, this book provides an in-depth review of the field, enhancing the IR conceptualization through a multi-level perspective of analysis. To this end, it explores the historical background of contemporary integrated reporting practices, illustrating the strengths and weaknesses of the prevailing approaches. The book also analyses the theories that have been used to interpret the IR rationale and explain its wide-spread adoption among organisations. Lastly, it discusses and evaluates the state and the extent of the academic debate, identifying interesting future research paths.

In today's dynamic business landscape, understanding the economic roles of accounting is essential: more than simply measuring change in value, accounting information plays a vital role facilitating exchanges, whether within an organization itself or in capital markets. In The Economics of Accounting, Richard M. Frankel, S.P. Kothari, and Luo Zuo take the view that earnings and other accounting outputs help firms function more efficiently by making contracts more effective, aiding decision-making, bridging information gaps, enabling price discovery, and reducing trading costs. The book provides an accessible overview and analysis of the economic role of financial accounting. Beginning by examining the attributes of accounting earnings and their relation to stock prices, the authors proceed to present a strategic analysis of accounting earnings that recognizes the significant influence they have on decisions made by users and producers. These decisions, in turn, shape the properties of accounting information and its application in valuation, contracting, and firms'investment choices. Throughout the book, the authors argue that accounting information plays a pivotal role in fostering firms'commitment to stakeholder protection, leading to increased value creation for shareholders. The authors offer expert guidance through accounting and its roles in driving efficiency and value creation, unlocking its true potential.

Der Sammelband stellt aktuelle Entwicklungen in Wissenschaft und Praxis – immer aus dem Blickwinkel des Finanz- und Rechnungswesens und des Controllings - umfassend und gleichzeitig fokussiert dar. Dabei werden Aspekte insbesondere zur Realisierung einer digitalen, nachhaltigen und resilienten Unternehmung aufgezeigt. In den Beiträgen werden verschiedene Themen aufgegriffen, u. a. Entwicklungen und Perspektiven im Steuerrecht sowie der Wandel des Finance-Bereichs durch Nachhaltigkeit, Innovationen und Technologien.

This book explores the multifaceted relationship between sustainability and corporate performance in health care by providing a review of the relevant policy and academic literature, together with novel quantitative evidence to support strategic and managerial decision-making. The book uniquely investigates whether and how improvements in sustainability-related activities and reporting, and respective ESG scores assigned by international rating agencies, are related to corporations'economic and market performance. The potential development and expansion in private health care services and products, accelerated by the COVID-19 pandemic, calls for a new paradigm in the health care industry. After introducing the reader to the social and policy context for sustainable development and to various normative and market instruments used to assess sustainability and corporate performance, the book presents the results of statistical analyses conducted on a representative sample of top health care companies listed in European capital markets and draws conclusions about the profitability and effectiveness of sustainability- and ESG-related investments. There's a current debate about whether investing in sustainability not only fulfills ethical obligations but also drives long-term value. The empirical literature often presents conflicting findings, particularly when it comes to scholars'relatively limited evaluation of the health care industry. The book sheds new light on this proposition and offers guidance on sustainable decision-making in health care, making it relevant for researchers and professionals.

This comprehensive text provides an in-depth understanding of the principles and practices of financial accounting. It covers a wide range of topics, including financial statements, accounting cycles, and accounting for assets, liabilities, and equity. The book is written to provide students and professionals with the knowledge and skills needed to prepare financial statements, analyze financial data, and make informed business decisions. This book is an essential text for mastering the principles and practices of financial accounting.

With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS/IFRS. This book develops a comparative analysis of the most relevant issues in the process of preparing the financial statements after the recent transposition of the aforementioned Directive into the local accounting rules and standards. This book is of interest for several reasons. First, private firms, which are not necessarily small-medium sized companies, are the most prevalent and the engine of growth in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, due to the limited availability of data for private companies and the idea that accounting information is less relevant for this kind of companies. In addition, the analysis contained in the book is the result of the work of more than 30 European researchers, who contributed to both a vertical analysis of eight countries (Germany, Spain, Italy, France, the Netherlands, the United Kingdom, Sweden, and Denmark) and a horizontal analysis of the most relevant cross-cutting issues (fundamental principles, financial statement formats, impairment losses, capital reserves and profit distribution, income taxes, and non-financial reporting). More specifically, the book aims to examine, from a comparative perspective, the methods of application of the Directive in Europe, in parallel with the evolutionary processes of national GAAPs, in order to verify the impact of both legal regulations and professional rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS model.

Die Digitalisierung stellt Unternehmen vor zahlreiche Herausforderungen, die ein intensives Change-Management über alle funktionalen Abteilungen hinweg erforderlich machen. Zum Support des Controllings benötigen die Unternehmen einen Ansatz, um das betriebliche Change-Management zu unterstützen und die Erfolge zu quantifizieren. Mit dem Lean-Change-Management-Approach steht Managern, Controllern und Projektleitern eine Methode zur Verfügung, die notwendigen Veränderungen im Unternehmen voranzutreiben, zu priorisieren und zu validieren, um so den Anforderungen des digitalen Wandels gerecht zu werden.

In diesem Buch wird die Bewertung von ganzen Unternehmen, Unternehmensanteilen und anderen Vermögensgegenständen aus verschiedenen Blickwinkeln betrachtet. Dabei werden sowohl praktische als auch theoretische Aspekte eingeschlossen. Die Unternehmensbewertung erfordert ein breites betriebswirtschaftliches Wissen, welches durch Expertise aus anderen Bereichen komplementiert wird. Dies bedingt eine interdisziplinäre Herangehensweise, die in diesem Buch durchgehend angewandt wird. Die Beiträge vereinen Blicke aus Betriebswirtschaftslehre, Volkswirtschaftslehre, Soziologie, Rechtswissenschaften und Geschichtswissenschaft. So entsteht ein ganzheitlicher Blick auf das Unternehmen und seine Vermögenspositionen, der sowohl für Praktiker der Unternehmensbewertung als auch für Wissenschaftler vielfache Einblicke bietet und die Diskussion weiter vorantreibt.Der InhaltDenkschulen der UnternehmensbewertungHistorische Entwicklung der UnternehmensbewertungNeoklassische Finanzierungstheorie und UnternehmensbewertungFunktionale UnternehmensbewertungstheorieÖkonomische Analyse rechtlicher BewertungsanlässeUnternehmensbewertung und NachhaltigkeitESG Kriterien und UnternehmensbewertungenDie HerausgeberProf. Dr. Stefan Behringer leitet den Kompetenzbereich Controlling am IFZ Institut für Finanzdienstleistungen Zug an der Hochschule Luzern.Prof. Dr. Florian Follert ist Inhaber der Professur für Betriebswirtschaftslehre, insbesondere betriebswirtschaftliche Entscheidungslehre, an der Privatuniversität Schloss Seeburg.

Agilität und Finanzen – was sich zunächst nach einem Paradoxon anhört, ebnet in der heutigen Zeit sowohl das richtige Mindset als auch die Methoden, um den Herausforderungen der VUCA-Welt zu begegnen. Wie kann eine Finanzorganisation schnell und flexibel reagieren und dabei den Wertbeitrag erhöhen? Die Antwort liegt in der agilen Transformation der Finanzfunktion. Dieser Herausgeberband liefert nicht nur die theoretischen Grundlagen zur Agile Finance Transformation, sondern neben Experteninterviews, fundierte Lösungsansätze und Best-Practice-Beispiele.'Mit dem Thema Agilität und Finanzfunktion im Kontext der Transformation und Digitalisierung haben die Herausgeber ein vielschichtiges und in manchen Aspekten durchaus auch kontroverses Thema aufgegriffen, das jeden Finanzverantwortlichen betrifft.'Dr. Raymund Scheffrahn, Group CFO der Variosystems Gruppe & Vorstandsmitglied des CFO Forums Schweiz.

Dieses Buch führt in die Theorie und Praxis der Cross-Impact-Bilanzanalyse (CIB) ein, die dazu dient, auf Basis von qualitativen Expertenaussagen zu Systemzusammenhängen qualitative Szenarien zu konstruieren. Die Konstruktion der Szenarien erfolgt Software-gestützt auf Basis eines Konsistenzalgorithmus. Das Manuskript beschreibt zunächst das Anwendungsfeld der Methode und erläutert dann Schritt für Schritt die Methodendurchführung anhand eines einfachen Beispiels. Anschließend werden Sekundärauswertungen vorgestellt, mit denen Schlussfolgerungen aus den gewonnenen Szenarien gezogen werden können. Ein weiteres Kapitel behandelt Problemfälle der Methodenanwendung und bietet Hilfestellungen für verschiedene Fälle. Es folgen vertiefte Ausführungen zur Gestaltung der Analyse und zur Erhebung der erforderlichen Daten, bevor einige Beispiele aus der Anwendungspraxis einen Eindruck von der Leistungsfähigkeit der Methode vermitteln. Das Manuskript schließt mit einer Einordnung der Methode und mit der Diskussion ihrer Stärken und Grenzen.

'Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector addresses the latest accounting topics and their practical and educational relations with local and international regulations, standards, and practices. It deals with new challenges and trends in accounting and reporting for organizations from different institutional sectors, including the private, public, and non-profit ones. Covering topics such as creative accounting, financial reporting, and stakeholder participation, this premier reference source is an excellent resource for accountants, government officials, business leaders, managers, policymakers, students and educators of higher education, librarians, researchers, and academicians'--

This book explores financial crime and corruption in Romanian society based on a community pulse study. It examines the main behavioral patterns of Romanian society in relation to financial crime variables such as tax compliance, tax morale, corruption in public institutions, and money laundering. The authors also investigate how various demographic aspects (e.g., age, gender, region, professional status, education, etc.) are associated with financial crime. The results of the enclosed survey help policy makers consider best practices in financial governance to reduce the level of financial crime in the region.

Accounting literature refers to the procedural and conceptual approaches in the teaching of an introductory accounting course. This book integrates these two approaches by teaching students to understand the why, before considering the how of accounting. The pedagogical philosophy used here is referred to as the ‘concepts model', hence the title. This impacts on both the order of teaching the topics as well as how various topics are taught. The effect of the concepts-based approach is particularly evident in the chapters that relate to the accounting process which give students a complete, conceptual understanding of the underlying transactions before applying the accounting equation and then only processing the transactions through bookkeeping entries. By this means, students are able to acquire a conceptual understanding of each topic before considering the procedural aspects. The seventh edition of A Concepts Based Introduction to Financial Accounting is up to date with the requirements of the 2018 as well as the current requirements of International Financial Reporting Standards (IFRS). This book is accompanied by Questions, Exercises and Problems in Financial Accounting: A Concepts-based Introduction by the same author.

Focusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development, discussion, and expansion of theories from psychology, sociology, and related disciplines. From the effects of organizational commitment, the impact of stressors on performance, and responses to narcissism to the effects of auditor familiarity and the examination of personality traits, chapters in Volume 26 compile innovative and new explorations into the behavioral aspects of accounting and auditing. Working on both the individual and organizational level, this collection is essential reading for accounting students and educators, providing a unique, interdisciplinary forum with valuable insights on practice for those working in the field to better understand accounting domains.

Libby/Libby/Hodge wrote this text based on their belief that the subject of financial accounting is inherently interesting, but financial accounting textbooks are often not. They believe that accounting is an exciting field of study and one that is important to future careers in business. When writing this text, they considered career relevance as their guide when selecting material, and the need to engage the student as their guide to style, pedagogy, and design.Financial Accounting 11e successfully implements a real-world, single focus company approach in every chapter. The companies chosen are engaging and the decision-making focus shows the relevance of financial accounting regardless of if a student has chosen to major in accounting.Libby/Libby/Hodge believes in the building-block approach to teaching transaction analysis. Most faculty agree that mastery of the accounting cycle is critical to success in financial accounting, and yet most financial texts introduce and develop transaction analysis in one chapter, bombarding a student early in the course with an overload of new concepts and terms. The authors slow down the introduction of transactions, giving students time to practice and gain mastery. This building-block approach leads to greater student success in their study of later topics in financial accounting such as adjusting entries.

An introductory title for accounting students.

Financial and Managerial Accounting: The Basis for Business Decisions continues to offer a solid foundation for students who are learning basic accounting concepts. Known for giving equal weight to financial and managerial topics, the authors emphasize the need for a strong foundation in both aspects of accounting. The authors made data driven revisions focusing on where students were struggling and updated content accordingly. Updates have also been made to the high-quality end of chapter problems and new Guided Example hint videos in Connect.

This book provides a clear and concise explanation of withholding tax and how to leverage best practice to generate improved investment performance. It gives practical guidance to financial service firms and investors to help them understand the issues involved, trends and practicalities of maximizing returns on investment.Most of the $200 billion of withholding tax lost by investors annually is due to lack of awareness and not asking the right questions of their brokers and custodian banks. Financial institutions are also increasingly being held to a higher standard by investors for provision of withholding tax services because of the impact it can have on portfolio performance. This book seeks to raise awareness of the issues and provide more detail about how the system works and what challenges and changes readers should expect in the future.

Payments and financial market infrastructures are vital components of modern economies, yet they have often been overlooked by economists. However, any economic exchange, including financial market transactions, is matched by a payment leg, and the safety, efficiency, and immediacy of the payment, and the problem of linking the two legs of the transaction (“delivery-vs-payment”), remain universal challenges. The consequences of inefficiencies or interruptions in payment and settlement systems have immediate and significant impacts on the real economy. Moreover, payments and financial market infrastructures are also a matter of strategic importance for nation-states, and being excessively dependent on foreign providers has been proven to be a significant risk, as they can be “weaponized.'This book provides a concise yet thorough introduction to payments and financial market infrastructures, exploring various types of risks, retail payments, payment systems, cross-border payments, central counterparties, FX operations, and central securities depositories. The final chapter investigates payment innovations, including unbacked crypto-assets (e.g. Bitcoin), stablecoins, and central bank digital currencies. The text outlines key activities and risk management frameworks, as well as examining the operational mechanics of different payment systems. The book emphasizes the importance of understanding the nature of transfer of financial claims and liabilities through the process of payment and settlement, providing financial account representations of payments wherever useful. The book concludes that the payment and financial market infrastructure space has been shaken by recent innovations, which are expected to lead to seismic shifts in payment technology, practices, and market structures.

Planning and reporting solutions in many companies still suffer from poor data quality, are insufficiently integrated and are often time and cost intensive. This practice-oriented book shows step by step how things can be done differently. It systematically shows how modern planning and reporting systems in BI-supported controlling can be set up with the use of data warehouse and big data technology and usefully supplemented with AI-supported features. For the 4th edition, the book has been comprehensively updated. The extensive controlling cockpit example has been expanded. It now contains suggestions for the areas of corporate management (operational and strategic controlling), sales, production, purchasing and project management. In addition, the latest developments in BI-supported controlling with the support of traditional and explorative BI are highlighted, including data mining, predictive analytics, artificial intelligence, RPA, chatbots, data discovery, data visualization, app technology, self-service BI and cloud computing. Further innovations concern the topics of data quality and data modeling. The final chapter is'Mobile BI', which deals with the expansion of powerful mobile analysis and planning solutions with the help of tablets, mobile phones and other mobile devices.

Banking and Finance, Financial Accounting, B.Com

Banking and Finance

The Thirteenth Edition of Advanced Financial Accounting is an up-to-date, comprehensive, and highly illustrated presentation of the accounting and reporting principles and procedures used in a variety of business entities. Every day, the business press carries stories about merger and acquisition mania, the complexities of modern business entities, new organizational structures for conducting business, accounting scandals related to complex business transactions, the foreign activities of multinational firms, the operations of governmental and not-for-profit entities, and bankruptcies of major firms. Accountants must understand and know how to deal with the accounting and reporting ramifications of these issues.

Number nightmares in accounting? No more! The numbers are clear: the need for accountants is not only strong, but on the rise. With job growth projected to increase by 7% over the next 10 years, there's no time like the present to join this growing—and profitable—profession. Accounting Workbook For Dummies, 2nd Edition gives you the hands-on instruction you need to understand complicated concepts through demonstration problems, practice worksheets. and spreadsheets. Understand the role of accountants versus bookkeepers Develop knowledge to establish and maintain high quality accounting systems Dip your toes into accounting in the digital age Learn to properly interpret financial statements and reports Generate income statements, balance sheets, and cash flow statements Expand your knowledge on sources of business capital Learn how to improve profits and manage costs Understanding the intricacies of accounting has never been easier as in today's rapid-fire global economy, accountants have never been more important—it's all in your hands with this plain-English workbook!

A complete and easy-to-follow resource covering every critical step of the accounting process Learning to love the language of business is easier than you think! In the newly revised Third Edition of Accounting All-In-One For Dummies with Online Practice, finance expert Michael Taillard walks you through every step of the accounting process, from setting up your accounting system to auditing and detecting financial irregularities. You'll enjoy a unified compilation of mini-books and online practice and video resources that bring together everything you need to know about accounting into one convenient book and web portal. You'll learn to record accounting transactions, adjust and close entries, prepare income statements and balance sheets, and more. You'll also get: Online instructional videos that describe the modern reality of accounting in the digital age Guidance and instruction on how to make savvy financial decisions to help guide your business in the right direction Advice on how to handle case and make intelligent purchasing decisions Helpful practice quizzes for each topic to help you crunch the numbers Perfect for anyone who's just beginning their career or education in accounting—as well as those who just love numbers—Accounting All-in-One For Dummies is also a must-read for business owners, founders, and managers who want to get a better understanding of the financial side of commerce.

Die Wirtschaft, Gesellschaft und privates Leben betreffende digitale Transformation beeinflusst auch den Berufsstand des Wirtschaftsprüfers bedeutsam. Technologische Innovationen wie Big Data, Cloud Computing und Continuous Audit ermöglichen der Wirtschaftsprüfungsbranche, ihre Dienstleistungen neu gestalten und verbessern zu können. Sowohl öffentliche als auch private Organisationen berichten, dass die größte Herausforderung in Zeiten der Datenrevolution darin besteht, Fachkräfte mit den erforderlichen Kompetenzen zu rekrutieren, um die Vorteile von Big Data zu nutzen und die Daten in verwertbare Erkenntnisse zu transformieren. Trotz einer zunehmenden Anzahl an Studien existiert bislang ein begrenztes Verständnis für die Bedeutung der Digital- und Datenanalysekompetenzen für die Wirtschaftsprüfungsbranche. Insbesondere die Studien, die Diskrepanzen zwischen den vom Arbeitsmarkt benötigten Kompetenzen und den Kompetenzen untersuchen, die die Hochschulabsolventen besitzen, stellen ein hochinteressantes Forschungsfeld dar. Mit Hilfe eines Mixed-Method-Ansatzes in der Datenerhebung wird die oben beschriebene Forschungslücke adressiert. Die Untersuchung fokussiert sich auf die Ausbildung der abgefragten Kompetenzen.

Luftfahrtunternehmen befinden sich in einem Markt mit hohen Wachstumsraten, doch immer wieder erschüttern Krisen die Luftfahrt. Doch nicht nur krisenbedingte Nachfrageeinbrüche stellen Luftfahrtunternehmen vor Schwierigkeiten, auch die fortwährende Globalisierung und der zunehmende Marktwettbewerb - vor allem durch Low Cost Airlines - führen selbst in Wachstumszeiten immer wieder zu Insolvenzen von Luftfahrtunternehmen. Letztlich müssen sie im hart umkämpften Markt Strategien finden, um dauerhaft bestehen zu können. Als Lösungsansatz bildet das Controlling gerade auch für mittelständische Luftfahrtunternehmen eine notwendige Methodik, um die Effizienz der Unternehmung zu sichern.Dieses Buch zeigt Ihnen typische Controllinginstrumente, die sich gerade für den Mittelstand eignen. Neben der Deckungsbeitragsrechnung sind die Anwendung des Revenue Managements und der Einsatz von Kennzahlen diskutiert.

Dieses Buch führt systematisch in die Anwendung und Auswertung von Erfolgsrechnungssystemen ein. Es wird vermittelt, wie durch die wertorientierte Verbindung von Kosten- und Leistungsrechnung, Prozesskostenrechnung und anderen Erfolgsrechnungssystemen eine führungsorientierte Konzeption einer Erfolgsrechnung im Unternehmen aufgebaut sein kann. Dieses umfassende und anwendungsorientierte Werk vereinfacht Fachkräften den Transfer auf konkrete betriebliche Szenarien und begleitet Studierende durch das gesamte Studium der Betriebswirtschaftslehre. Die klare Struktur, zahlreiche Abbildungen und Tabellen sowie nachvollziehbare Berechnungen erleichtern das Verständnis.

Cet essai est une contribution à une réflexion à laquelle l'auteur souhaite associer le lecteur afin que chacun puisse l'approfondir en suivant sa propre voie. Cette réflexion porte sur un phénomène fascinant et essentiel : la conquête du monde par les nombres avec pour exemple la comptabilité, le contrôle de gestion et l'audit, soit la comptabilité au sens large. L'auteur porte un regard critique mais non négatif sur la comptabilité dans le but de mieux l'utiliser et lui donner les moyens de nouveaux développements. Car le monde ne serait pas ce qu'il est sans la comptabilité. Elle a été un levier de transformation des entreprises et plus largement de la société. Elle a instrumenté une liberté qui ne va pas sans responsabilité, c'est-à-dire sans obligation de répondre de ses actes. L'outil n'est pas neutre.

Practical guidance to optimize the benefits of your accounting degree—no matter what stage of your career! Originally conceived and designed to provide helpful advice to college and university accounting majors and early-career professionals, this book evolved into a valuable resource for those groups as well as others who may be further along in their accounting careers. It contains many practical examples and real-life experiences from a long and successful career in the profession that you won't find in any accounting, auditing, or tax textbook. And it is written in a fun and engaging style with a simple goal in mind: to share lessons learned and insights that will help accountants of all ages optimize their career opportunities! Jerry Maginnis, CPA, the former Office Managing Partner for the Philadelphia office of KPMG, one of the'Big Four'Accounting Firms, currently serves as the'Accounting Executive in Residence'at Rowan University in Southern New Jersey. In this role, he has counseled and mentored dozens of students and early career professionals. The book leverages Jerry's real-world experience and his advice and counsel is delivered in a fashion that will make you feel like you are having a one on one conversation with him! Readers will also enjoy: Advice delivered concisely: each chapter is succinct and provides essential takeaways and action plans for all points in a career A guidebook that is efficiently organized into three sections—for college and university students, for early-career professionals, for accountants of all ages and experience levels—allowing the reader to focus on the sections that are most applicable to them An excellent refresher or reminder of concepts or principles that are important to even the most successful and experienced accountants Loaded with'real world'tips and techniques, Advice for a Successful Career in the Accounting Profession is an ideal resource for accountants and auditors, tax and advisory professionals, and University professors and high school instructors teaching Accounting, undeclared business majors, underrepresented populations, and students aspiring to become CPAs.

Boken dekker temaet Finansregnskap med analyse i det treårige bachelorstudiet i økonomi og administrasjon på universiteter og høgskoler. Finansregnskap med analyse gir en oversiktlig innføring i: - presentasjon av årsregnskap og årsberetning - analyse av årsregnskapet - de viktigste forskjellene mellom skattereglene og regnskapsreglene - regnskapslovens vurderingsregler med kort omtale av de internasjonale regnskapsreglene i IFRS Boken dekker temaet Finansregnskap med analyse i det treårige bachelorstudiet i økonomi og administrasjon på universiteter og høgskoler. Boken kan også være aktuell på fagskolenivå. Finansregnskap med analyse har en logisk og ryddig struktur med sammendrag, kontrollspørsmål og oppgaver til hvert kapittel. Kontoplan med de mest brukte kontoene og eksempel på årsregnskap (med noter) er tatt med som vedlegg. I boken er det tatt med engelsk oversettelse av sentrale nøkkeltall og av oppstillingsplanene i regnskapsloven. Boken er à jour med regnskapsloven og andre relevante lover. I denne utgaven er omtalen av bærekraft og ikke-finansiell rapportering vesentlig utvidet. Det er også et nytt kapittel om praktisk bruk av regnskapet til økonomistyring i små bedrifter. Løsningsforslag til oppgavene i boken finnes snart på nettsidene.

In this book we discuss the specific pressures and decisions that influences the changes in corporate reporting The importance of corporate financial reporting has increased over the years. Accountants have developed standards that ensure the financial information issued by companies is rigorous and assists the users of the information in making decisions. Initially counties developed their own standards but the increase in world-wide trade demonstrated the need for an international approach to standard setting. This led to the establishment of International Accounting Standards Board (IASB) and the issue of international accounting standards.Although accounting standards originally focused on financial information that would be of interest to investors in a company, there is an increasing interest in all corporate activities that shape the way we live.In this book we discuss the specific pressures and decisions that influences the changes in corporate reporting with emphasis given to the U.K., the United Sates and Islamic countries. We also discuss the impact of advances in technology on corporate reporting and we review the nature of information provided by companies to a wider audience than shareholders.

Understand financial accounting principles and techniques, and develop the skills to make informed business decisions.'My many students and I have used this book for years now and would highly recommend it to anyone looking for a very accessible introduction to financial reporting.'– Dr. Andrew McFaull, Deputy Programme Director of BSc Accounting and Finance, King's College London'When used in conjunction with the MyLabs Accounting package this is an excellent resource to build a non-technical understanding of financial accounting'– Graham McDonald CA CFA, Senior Lecturer Financial Accounting for Decision Makers, 10th Edition by Peter Atrill & Eddie McLaney, is an accessible introduction to the subject, focusing on the ways in which financial statements and information improve the quality of decision-making. Written by two highly regarded accounting authors, the text is ideal for those who study Financial Accounting modules in Undergraduate and MBA courses. This latest edition has been thoroughly updated with examples, showing the pressure facing industries as a result of the Covid-19 pandemic. Maintaining its clear and friendly style throughout, the book regularly illustrates the outworking of financial accounting in real business issues, allowing you to experience the decision-facing environment. The commentary from real company reports and survey data in the form of illustrative extracts further supports your understanding of the basic concepts surrounding the subject and challenges both your individual thinking and group discussion in class. With its step-by-step approach, activities, and real-world examples, this textbook is an essential reading resource whether you are on an accounting degree or studying financial accounting modules within other disciplines. Instructors personalise learning with MyLab® Accounting By combining trusted author content with digital tools and a flexible platform, MyLab® personalises the learning experience and improves results for each student. MyLab Accounting for this edition includes over 1200 questions that you can assign to students. If you would like to purchase both the physical text and MyLab Accounting, search for: 9781292409153 Financial Accounting for Decision Makers 10th edition with MyLab® Accounting Package consists of: 9781292409184 Financial Accounting for Decision Makers 10th edition 9781292409122 Financial Accounting for Decision Makers 10th edition MyLab® Accounting 9781292409139 Financial Accounting for Decision Makers 10th edition Pearson eText MyLab® Accounting is not included. Students, if MyLab Accounting is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN. MyLab Accounting should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.

Demystify your financial statements and figure out what your accountant is talking about with this straightforward roadmap to the world of accounting Few skills are as useful as a basic understanding of accounting language. And with the right resources, learning the language of business can be intuitive, empowering, and fun. Accounting For Dummies is the perfect place to start, whether you're operating a small business, just need help managing the family budget, or you're a rising star in corporate America. It's a financial blueprint for the everyday person, easy-to-understand, and full of practical advice. You'll learn the basic ABC's of accounting, how to read and understand financial statements, create best in class budgets & forecasts, craft profitable business plans, take control of your own finances, gain insight on how companies get money from investors and banks, and avoid common money mistakes that trip up even the best of us. You'll also find out how to: Diagnose the financial health of your business and make a realistic plan to grow your company Improve your own or your family's money situation with sound financial planning and understanding Understand each of the three basic financial statements and what they say about a company's past, present, and future Enhance your knowledge of how accounting functions and operates in today's digital age and cloud-based world As a useful tool for business or as a guide to your personal finances, nothing compares to accounting mastery. And once you've nailed the basics, you'll wonder how you ever lived without this universal and beautiful language.

Planungs- und Reportinglösungen leiden in vielen Unternehmen immer noch unter mangelnder Datenqualität, sind unzureichend integriert und häufig zeit- und kostenintensiv. Dieses praxisorientierte Buch zeigt Schritt für Schritt, wie es anders geht. Es wird systematisch gezeigt, wie moderne Planungs- und Reportingsysteme im BI-gestützten Controlling mit dem Einsatz von Data-Warehouse- und Big-Data-Technologie aufgebaut und sinnvoll um KI-gestützte Features ergänzt werden können. Für die 4. Auflage wurde das Buch umfassend aktualisiert. Hierbei wurde das umfangreiche Controlling-Cockpit-Beispiel erweitert. Es enthält nun Vorschläge für die Bereiche Unternehmensleitung (operatives und strategisches Controlling), Vertrieb, Produktion, Einkauf und Projektsteuerung. Zudem werden die neusten Entwicklungen im BI-gestützten Controlling mit Unterstützung der traditionellen und explorativen BI aufgezeigt, u.a. Data Mining, Predictive Analytics, Künstliche Intelligenz, RPA, Chatbots, Data Discovery, Data Visualization, App-Technologie, Self Service BI sowie Cloud Computing. Weitere Neuerungen betreffen die Themen Datenqualität und Datenmodellierung. Den Abschluss bildet weiterhin das Kapitel „Mobile BI“, bei dem es um den Ausbau von leistungsfähigen mobilen Analyse- und Planungslösungen mit Hilfe von Tablets, Handys und anderen mobilen Endgeräten geht.

The book describes the historical evolution and development of accounting theories and principles. Value and valuation have been reviewed extensively. The author provides a detailed comparison between historic and fair value accounting. A comprehensive review of the literature and researchers'opinions about measurement, fair value, and historical cost value will enable the readers to understand the concepts in detail. Additionally, the book includes case studies evaluating the accounting practices in Turkey and Romania to illustrate how these concepts are implemented in practice. The reader will obtain a good understanding of the local nationalized accounting systems, and up to what extent countries have adapted to IFRS. The books discusses the usage of IT tools in accounting and analyses the impact of information technology such as big data, artificial intelligence, and data analytics in the field of accounting.

Learn to conduct financial statement analysis as you review actual financial statements from real companies with Wahlen/Baginski/Bradshaw's FINANCIAL REPORTING, FINANCIAL STATEMENT ANALYSIS AND VALUATION, 10E. This balanced, comprehensive approach reflects the latest developments in accounting standards, financial analysis and valuation. You apply concepts from economics, business strategy, finance and accounting as you progress through a unique six-step process for analysis and valuation. Quick Checks after each section remind you of key insights. Each chapter includes a continuing example from The Clorox Company so you can apply each step of the analysis and valuation process to real financial statements. Numerous actual examples, problems and cases also include a continuing end-of-chapter case from Walmart. MindTap digital resources and an updated Financial Statements Analysis Package (FSAP) provide an Excel® model to make the analysis, forecasting and valuation process more efficient.

Focusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of Advances in Accounting Behavioral Research uncovers emerging theories, methods and applications. From the dark triad, ethical fading, and ethicality of behavior to the effects of CSR reputation and crisis response strategy on investor judgements, the authors compile innovative and new explorations into the behavioral aspects of accounting and audit. Working on both the individual and organizational level, this collection is essential reading for accounting students and educators, providing a unique, interdisciplinary forum with valuable insights on practice for those working in the field. Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.