286 results
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102. Accounting Thought and Practice Reform : Ray Chambers’ Odyssey
- Author
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Frank Clarke, Graeme William Dean, Martin Persson, Frank Clarke, Graeme William Dean, and Martin Persson
- Subjects
- Accounting teachers--Australia--Biography, Accounting
- Abstract
Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers'intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative'codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers'contribution to the accounting literature. American Accounting Association's 2021 Thomas J. Burns Biographical Research Award winner, this book provides evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.
- Published
- 2018
103. Accounting All-in-One For Dummies with Online Practice
- Author
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Kenneth W. Boyd and Kenneth W. Boyd
- Subjects
- Nonfiction, Accounting
- Abstract
Your all-in-one accounting resource If you're a numbers person, it's your lucky day! Accounting jobs are on the rise — in fact, the Bureau of Labor Statistics projects a faster-than-average growth rate of 11% in the industry through 2024. So, if you're seeking long-term job security while also pursuing your passion, you'll be stacking the odds in your favor by starting a career in accounting. Accountants don't necessarily lead a solitary life behind a desk in a bank. The field offers opportunities in auditing, budget analysis, financial accounting, management accounting, tax accounting, and more. In Accounting All-in-One For Dummies, you'll benefit from cream-of-the-crop content culled from several previously published books. It'll help you to flourish in whatever niche you want to conquer in the wonderful world of accounting. You'll also get free access to a quiz for each section of the book online. Report on financial statements Make savvy business decisions Audit and detect financial fraud Handle cash and make purchasing decisions Get free access to topic quizzes online If you're a student studying the application of accounting theories or a professional looking for a valuable desktop reference you can trust, this book covers it all.
- Published
- 2018
104. Wertschöpfung in der Betriebswirtschaftslehre : Festschrift für Prof. Dr. habil. Wolfgang Becker zum 65. Geburtstag
- Author
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Patrick Ulrich, Björn Baltzer, Patrick Ulrich, and Björn Baltzer
- Subjects
- Auditing, Accounting
- Abstract
Die vorliegende Festschrift zum 65. Geburtstag von Prof. Dr. Wolfgang Becker ist der gestiegenen Bedeutung der ökonomischen, ökologischen und sozialen Wertschöpfung innerhalb der Betriebswirtschaftslehre gewidmet. Die Frage der Wertschöpfung wird hierbei aus einer Vielzahl unterschiedlicher Perspektiven beleuchtet, so dass sich gesamthaft eine umfassende Behandlung dieser bedeutenden betriebswirtschlichen Thematik ergibt. Renommierte Wissenschaftler und Praktiker zeigen in ihren Beiträgen moderne Konzepte und deren Umsetzungsmöglichkeiten in der Praxis auf.Die Herausgeber Prof. Dr. habil. Patrick Ulrich lehrt Unternehmensführung und -kontrolle an der Hochschule Aalen – Technik und Wirtschaft. Zudem ist er Privatdozent an der Otto-Friedrich-Universität Bamberg. Prof. Dr. Björn Baltzer ist Professor für Controlling und Rechnungswesen an der FHWS – Fachhochschule Würzburg-Schweinfurt. Zudem ist er Lehrbeauftragter an der Otto-Friedrich-Universität Bamberg.
- Published
- 2018
105. Bean Counters : The Triumph of the Accountants and How They Broke Capitalism
- Author
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Richard Brooks and Richard Brooks
- Subjects
- Finance, Accounting, Capitalism
- Abstract
'A devastating exposé.'Mail on Sunday They helped cause the 2008 financial crash. They created a global tax avoidance industry. They lurk behind the scenes at every level of government... The world's'Big Four'accountancy firms - PwC, Deloitte, Ernst & Young, and KPMG - have become a gilded elite. Up in the high six figures, an average partner salary rivals that of a Premier League footballer. But how has the seemingly humdrum profession of accountancy got to this level? And what is the price we pay for their excesses? Leading investigative journalist Richard Brooks charts the profession's rise to global influence and offers a gripping exposé of the accountancy industry. From underpinning global tax avoidance to corrupting world football, Bean Counters reveals how the accountants have used their central role in the economy to sell management consultancy services that send billions in fees its way. A compelling history informed by numerous insider interviews, this is essential reading for anyone interested in how our economy works and the future of accountancy.
- Published
- 2018
106. Horngren's Financial & Managerial Accounting, The Financial Chapters, Global Edition
- Author
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Miller-Nobles, Tracie L., Mattison, Brenda, Matsumura, Ella Mae, Miller-Nobles, Tracie L., Mattison, Brenda, and Matsumura, Ella Mae
- Subjects
- Accounting
- Abstract
For courses in Financial and Managerial Accounting. Expanding on proven success with Horngren's financial and managerial accountingHorngren's Financial and Managerial Accounting, The Financial Chapters presents the core content of principles of accounting courses in a fresh format designed to help today's learners succeed. As teachers first, the author team knows the importance of delivering a student experience free of obstacles. Their pedagogy and content uses leading methods in teaching students critical foundational topics and concentrates on improving student results--all tested in class by the authors themselves. With this in mind, the 6th Edition continues to focus on readability and student comprehension. Also available with MyLab AccountingMyLab™ Accounting is an online homework, tutorial, and assessment program designed to work with this text to engage students and improve results. Within its structured environment, students practice what they learn, test their understanding, and pursue a personalized study plan that helps them better absorb course material and understand difficult concepts.Students, if interested in purchasing this title with MyLab Accounting, ask your instructor for the correct package ISBN and Course ID. Instructors, contact your Pearson representative for more information.
- Published
- 2018
107. Book-keeping and Accounts
- Author
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Frank Wood, Sheila Robinson, Frank Wood, and Sheila Robinson
- Subjects
- Bookkeeping, Accounting
- Abstract
Book-keeping and Accounts
- Published
- 2018
108. The Decision Usefulness of Additional Fair Value Disclosures : One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs
- Author
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Theresa Herrmann and Theresa Herrmann
- Subjects
- Accounting
- Abstract
Conducting an experiment Theresa Herrmann investigates why nonprofessional investors fail to incorporate disclosures on fair value estimates into their investment decision and what causes this exclusion. Differentiating between different types of disclosures and the development of the fair value (gain vs. loss) the results indicate that with a fair value gain, none of the disclosure information increases decision usefulness, irrespective of the presentation format. When a fair value loss occurs, fair value disclosures presented in a salient presentation format decrease decision usefulness. Thus, investors have varying information needs that are strongly linked to the development of a firm's key asset.
- Published
- 2018
109. An Investor’s Perspective on Marketing Excellence : How Objective Marketing Indicants Can Complement Firm Valuations
- Author
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Dominik Kemsa and Dominik Kemsa
- Subjects
- Marketing, Sales management, Accounting
- Abstract
Dominik Kemsa develops a comprehensive framework to objectively assess a firm's position with respect to Marketing Excellence (MEXC). Drawing on resource-based theory MEXC is conceptualized as a holistic framework of capabilities, which can be the source of sustained competitive advantage and concomitant superior firm performance. Conducting a large-scale literature review and synthesizing the findings from different research areas, this book finds that MEXC can be measured with the help of a set of 25 secondary data indicants, which are aggregated to a MEXC dashboard.
- Published
- 2018
110. Der Übergang von IAS 17 auf IFRS 16 : Versuch einer Abschätzung der bilanziellen Auswirkungen
- Author
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Wolfgang Toferer and Wolfgang Toferer
- Subjects
- International business enterprises, Accounting
- Abstract
Die Reformierung der Leasingbilanzierung gemäß IFRS 16 wird erhebliche Auswirkungen auf die bilanzielle Abbildung von Leasingverhältnissen in IFRS-Abschlüssen haben. Dabei werden künftig grundsätzlich alle wesentlichen Leasingverhältnisse in den Bilanzen von Leasingnehmern durch entsprechende Aktiv- und Passivposten abgebildet. Wolfgang Toferer untersucht die künftigen Auswirkungen der Leasingbilanzierung nach IFRS 16, welche sich für österreichische und deutsche börsennotierte Unternehmen ergeben. Es wird gezeigt, dass die künftige Anwendung des IFRS 16 eine wesentliche Erhöhung der Verbindlichkeiten und des langfristigen Vermögens zur Folge haben wird. Dagegen stellen sich die Auswirkungen auf einzelne Positionen der Gesamtergebnisrechnung in der Regel als unbedeutend dar.
- Published
- 2018
111. Principles of Business: Accounting
- Author
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The Editors of Salem Press and The Editors of Salem Press
- Subjects
- Accounting
- Abstract
Provides students and researchers with easy-to-understand entries on hundreds of important terms, principles and concepts allow readers to develop a deeper understanding of the field.
- Published
- 2018
112. Using Accounting & Financial Information : Analyzing, Forecasting, and Decision Making
- Author
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Mark S. Bettner and Mark S. Bettner
- Subjects
- Financial statements, Accounting
- Abstract
Accounting is often referred to as the language of business. Unfortunately, many business professionals lack the required fluency in this unique language to perform basic financial analysis, prepare budgetary forecasts, or to compare competing capital investment alternatives. This book targets individuals with limited exposure to—or formal training in—accounting and related finance disciplines. These individuals include—but certainly are not limited to—engineers, information technology specialists, retail managers, entrepreneurs, marketing directors, construction contractors, attorneys, and bankers who are making career transitions from consumer lending positions to become commercial loan officers. The primary purpose of this book is to help managers and business owners from diverse professional and educational backgrounds to (1) converse more effectively with their accounting and finance colleagues; (2) understand the structure and the elements of general purpose financial statements; (3) identify both the usefulness and the limitations of accounting information; (4) prepare budgets and financial forecasts; and (5) make sense of commonly used decision-making models.
- Published
- 2018
113. Accounting for Decision Making
- Author
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Carey, Peter and Carey, Peter
- Subjects
- Decision making, Accounting
- Published
- 2018
114. Financial Accounting, Global Edition
- Author
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Walter T. Harrison, Charles Horngren, C. William Thomas, Wendy M. Tietz, Themin Suwardy, Walter T. Harrison, Charles Horngren, C. William Thomas, Wendy M. Tietz, and Themin Suwardy
- Subjects
- Accounting
- Abstract
The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed. For introductory courses in Financial Accounting. A User-Focused Approach and Solid Foundation in the Construction and Analysis of Financial Statements for Use in Future Courses and Careers Financial Accounting gives readers a solid foundation in the fundamentals of accounting and the basics of Financial Statements, and then builds upon that foundation to offer more advanced/challenging concepts and problems. This scaffolded approach helps students to better understand the meaning and relevance of financial information, see its relevance within a real-world context, as well as develop the skills needed to analyse financial information in both their course and career. While maintaining hallmark features of accuracy, readability, ease of understanding, and a wealth of accessible algorithmic problems, the 11th Edition includes updated explanations, coverage, and ratio analysis with decision-making guidelines. These latest methodologies and technology ensure that students learn basic concepts in accounting in a way that is relevant, stimulating, and fun, while exercises and examples from real-world companies help students gain a better grasp of the course material.
- Published
- 2018
115. Accounting QuickStart Guide : The Simplified Beginner's Guide to Financial & Managerial Accounting For Students, Business Owners and Finance Professionals
- Author
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Josh Bauerle, CPA and Josh Bauerle, CPA
- Subjects
- Bookkeeping, Accounting
- Abstract
THE ULTIMATE GUIDE TO ACCOUNTING FOR STUDENTS, BUSINESS OWNERS & FINANCE PROFESSIONALS! | UPDATED AND EXPANDED 3RD EDITION |A must read for all small or aspiring business owners. - Amazon CustomerReal life situations with explanations. Knowledge that applies in real world - Amazon CustomerA great introduction to Accounting. - Amazon CustomerThe ONLY accounting book written by a CPA for both a small business owners and accounting students!Are you a student that wants to master the fundamentals of financial and managerial accounting?Then you NEED this book. Buy now and start reading today!Are you a business owner who wants to operate a successful and financial sound operation?Then you NEED this book. Buy now and start reading today!Meet Josh Bauerle, reluctant accounting student turned super CPA and author of the Accounting QuickStart Guide, 3rd Edition. This revolutionary book expertly simplifies accounting fundamentals and is an invaluable resource for accounting students, business owners, bookkeepers, and other finance and record keeping professionals everywhere! Whether you are a business owner looking to boost your bottom line or an accounting student looking to boost your grade, this book will prove indispensable on your journey.Why do accounting students, business owners, and finance professionals love this book so much? The Accounting QuickStart Guide smashes the myth that says accounting must be dry, dense, and difficult to learn. Josh Bauerle simplifies the core principles of accounting with entertaining stories and examples as well as clarifying illustrations and practice problems—all of which combine to provide learners a path to fast and effective mastery of the material.FOR BUSINESS OWNERS:Learn how to control your cash flow, audit-proof your business, and increase your profits. The Accounting QuickStart Guide will teach you the key insights to boost your bottom line in an easy-to-read, informative format.FOR ACCOUNTING STUDENTS:Learn the fundamental principles of both financial and managerial accounting in an engaging and educating format that you simply will not find in any textbook. Understand core accounting concepts such as the fundamental accounting equation, financial statements, managerial accounting and more through practical, real-world examples. Utilize the Accounting QuickStart Guide to supplement existing material for high school, undergraduate, or graduate courses. - You'll Learn: - The Logic and Methods of Classic Double-Entry Accounting! - Business Entity Types; Their Pros, Cons and Their Financial Statements! - The Principles of Financial Accounting, Managerial Accounting and Tax Accounting! - GAAP Standards and Why They Matter to Accountants! - How to Fraud-Proof Your Business Using Simple Accounting Tactics! FREE ACCOUNTING DIGITAL RESOURCES: Each book includes access to tons of online resources including workbooks, cheat sheets, calculators reference guides, chapter summaries and more! Follow the instructions in the book to receive your free digital resources.• GIVING BACK: ClydeBank Media proudly supports the non-profit AdoptAClassroom whose mission is to advance equity in K-12 education by supplementing dwindling school funding for vital classroom materials and resources.
- Published
- 2018
116. Contemporary Issues in Accounting : The Current Developments in Accounting Beyond the Numbers
- Author
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Elaine Conway, Darren Byrne, Elaine Conway, and Darren Byrne
- Subjects
- Accounting
- Abstract
The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics'not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.
- Published
- 2018
117. Financial Statements : Analysis and Reporting
- Author
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Felix I. Lessambo and Felix I. Lessambo
- Subjects
- Accounting
- Abstract
Through a mixture of concepts and examples, this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field. This book covers the two aspects of financial statement analysis, namely quantitative and non-quantitative analysis. Concluding with helpful case studies, the book will appeal to students and academics of financial accounting.
- Published
- 2018
118. Concepts-based Introduction to Financial Accounting
- Author
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Kolitz, David L. and Kolitz, David L.
- Subjects
- Accounting
- Abstract
The sixth edition of A Concepts-based Introduction to Financial Accounting is up to date with the requirements of the 2018 Conceptual Framework as well as the current requirements of International Financial Reporting Standards. It incorporates all of the successful pedagogical features of earlier editions such as learning path tools at the beginning of each chapter, the highlighting of key definitions in the text, the integration of pause-and-reflect scenarios throughout the text as well as and extracts from published financial statements within each chapter that relate to the chapter content.
- Published
- 2018
119. Pick a Number, Second Edition : The U.S. And International Accounting
- Author
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Roger Hussey, Audra Ong, Roger Hussey, and Audra Ong
- Subjects
- Accounting--Standards--United States, Accounting, Accounting--Standards, Globalization
- Abstract
The first edition of this book explained the efforts of the International Accounting Standards Board (IASB) to develop accounting regulations to be used worldwide. In 2002, progress was accelerated by the decision of Financial Accounting Standards Board (FASB) in the United States to converge their regulations with international standards. This second edition describes the successes and failures of the convergence project. The U.S. involvement brought about many changes in corporate financial reporting, but there were differences in opinions on specific issues. This resulted in the FASB, US focusing on its own regulations. We explain the main convergence achievements and also the differences leading to the end of the project. Our analysis reviews new developments in corporate reporting, including the issues of sustainability, governance, and integrated reporting.
- Published
- 2018
120. About Financial Accounting
- Author
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Doussy, F., Ngcobo, R. N., Rehwinkel, A., Scheepers, D., Doussy, F., Ngcobo, R. N., Rehwinkel, A., and Scheepers, D.
- Subjects
- Financial statements--South Africa, Accounting, Accounting--South Africa, Financial statements
- Abstract
The book is divided into two volumes. Volume 1 deals with the concepts, principles and procedures of financial accounting. Volume 2 (suitable for NQF level 6) deals with accounting for partnerships, close corporations, branches and manufacturing entities. Volume 2 also covers some management accounting principles such as budgets and the analysis and interpretation of financial statements. It introduces the reader to companies and discusses ordinary shares and different types of preference shares, the calculation of dividends in respect of the different share types, conversions and debentures issues at par, at a discount and at a premium. This edition has been updated with the March 2018 Conceptual Framework and introduces International Financial Reporting Standards (IFRSs) to readers. The standards that are covered in Volume 2 are IAS 1 (presentation of financial statements), an introduction to financial instruments, and IAS 7 (cash flows).
- Published
- 2018
121. About Financial Accounting
- Author
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Scott, Deon, Doussy, F., Scott, Deon, and Doussy, F.
- Subjects
- Financial statements--South Africa, Accounting--South Africa, Accounting
- Abstract
The book is divided into two volumes. Volume 1 deals with the concepts, principles and procedures of financial accounting. Volume 2 (suitable for NQF level 6) deals with accounting for partnerships, close corporations, branches and manufacturing entities. Volume 2 also covers some management accounting principles such as budgets and the analysis and interpretation of financial statements. It introduces the reader to companies and discusses ordinary shares and different types of preference shares, the calculation of dividends in respect of the different share types, conversions and debentures issues at par, at a discount and at a premium. This edition has been updated with the March 2018 Conceptual Framework and introduces International Financial Reporting Standards (IFRSs) to readers. The standards that are covered in Volume 2 are IAS 1 (presentation of financial statements), an introduction to financial instruments, and IAS 7 (cash flows).
- Published
- 2018
122. Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling : Beiträge aus Wissenschaft und Praxis
- Author
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Patrick Velte, Stefan Müller, Stefan C. Weber, Remmer Sassen, Andreas Mammen, Patrick Velte, Stefan Müller, Stefan C. Weber, Remmer Sassen, and Andreas Mammen
- Subjects
- Accounting
- Abstract
In dieser Festschrift für Prof. Dr. Carl-Christian Freidank zeigen renommierte Fachvertreter aus der Wissenschaft und Praxis aktuelle Problemfelder auf und geben Handlungsempfehlungen zu den Bereichen Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling. Das sehr breite Spektrum an Aktivitäten und Tätigkeitsfeldern des Jubilars spiegelt sich auch in den Beiträgen wider.
- Published
- 2018
123. Value Relevance of Accounting Information in Capital Markets
- Author
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Marianne Ojo, Jeanette Van Akkeren, Marianne Ojo, and Jeanette Van Akkeren
- Subjects
- Stocks--Prices, Accounting, Stock exchanges
- Abstract
Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing.
- Published
- 2017
124. Integrated Reporting and Audit Quality : An Empirical Analysis in the European Setting
- Author
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Chiara Demartini, Sara Trucco, Chiara Demartini, and Sara Trucco
- Subjects
- Accounting, Business, Quality control--European Economic Community countries, Bookkeeping, Social responsibility of business, Industrial management--Environmental aspects
- Abstract
This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment. Dedicated sections first elucidate the concepts of integrated reporting and audit quality. The main integrated reporting frameworks are compared, the role of integrated reporting within a firm's disclosure is examined, and all aspects of audit risk are discussed. The key question of the impacts of integrated reporting on the components of audit risk is then addressed in detail, with reference to empirical findings, their practical implications, and their limitations. The concluding section explores the future of corporate reporting and the development of the next integrated reporting framework and summarizes the insights that the analysis in the book offers into the relationship between integrated reporting and audit quality in the European setting.
- Published
- 2017
125. Financial Accounting : A Concepts-Based Introduction
- Author
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David Kolitz and David Kolitz
- Subjects
- Accounting
- Abstract
Financial accounting is the branch of accounting thought and practice concerned with preparing and providing information for external users of financial statements. This textbook helps students to understand the concepts that underpin the application of accounting theory to solve accounting problems. This international edition includes extracts from financial statements, definitions of key terms and exam examples. Unlike other textbooks, the author provides analysis of why accountants do what they do, and not just how. With such a wealth of accounting models and diagrams intertwined with this analysis, this book guides the reader through all the practicalities and concepts of financial accounting. Additional online questions, exercises and problems provide an opportunity to put this new-found knowledge into practice along the way.This book is an essential guide for students new to accountancy, and an equally useful tool for more experienced students and researchers.
- Published
- 2017
126. Accounting 101 : From Calculating Revenues and Profits to Determining Assets and Liabilities, an Essential Guide to Accounting Basics
- Author
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Michele Cagan and Michele Cagan
- Subjects
- Corporations--Accounting, Accounting
- Abstract
A quick and easy guide to help you learn the basics of accounting.The ability to negotiate a deal. Confidence to oversee staff. Complete and accurate monitoring of expenses. In today's business climate, these are must-have skills. But all too often, comprehensive business books turn the important details of best practices into tedious reading that would put even a CEO to sleep. This bestselling series is packed with hundreds of entertaining tidbits and concepts that can't be found anywhere else. From hiring and firing to strategizing and calculating revenues, these guides can help you learn core business and career concepts—no MBA required! So whether you're a new business owner, a manager, or entry-level employee, this series has the answers you need to conduct business more efficiently.
- Published
- 2017
127. Einfluss des Wandels der Unternehmensberichterstattung auf die Informationsfunktion des Wirtschaftsprüfers
- Author
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Christoph Durchschein and Christoph Durchschein
- Subjects
- Corporate governance, Social responsibility of business, Accounting
- Abstract
Christoph Durchschein zeigt vor dem Hintergrund der zunehmenden Bedeutung von nichtfinanziellen, zukunftsorientierten und qualitativen Informationen und einer damit einhergehenden ganzheitlichen Wertorientierung in der Unternehmensberichterstattung zukünftiges Entwicklungspotenzial der betriebswirtschaftlichen Prüfung auf. Die im Rahmen der Arbeit entwickelte Comprehensive Assurance liefert hierbei mögliche Ansatzpunkte zur Weiterentwicklung des aktuellen internationalen Rahmenkonzepts der International Federation of Accountants (IFAC) und fokussiert vor allem auch auf die Neugestaltung der Berichterstattung des Wirtschaftsprüfers.
- Published
- 2017
128. Accounting for Fun and Profit : A Guide to Understanding Advanced Topics in Accounting
- Author
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Lawrence A. Weiss and Lawrence A. Weiss
- Subjects
- Accounting
- Abstract
Accounting is an economic information system, and can be thought of as the language of business. Accounting principles are created, developed, or decreed and are supported or justified by intuition, authority, and acceptability. Managers have alternatives in their accounting choices; the decision are political, and trade-offs will be made. Accounting information provides individuals, both inside and outside a firm, with a starting point to understand and evaluate the key drivers of a firm, its financial position, and performance. If you are managing a firm, investing in a firm, lending to a firm, or even working for a firm, you should be able to read the firm's financial statements and ask questions based on those statements. This book examines some of the more advanced topics in accounting. As such, it assumes the reader already has some familiarity with basic accounting. (A related book covering the basics is Accounting for Fun and Profit: A Guide to Understanding Financial Statements.) The book explains how the user of financial statement should interpret advanced accounting techniques presented, and helps the user conduct in-depth analysis of annual reports. The author will show you that accounting, even the advanced topics, can be informative and fun.
- Published
- 2017
129. Advanced Accounting, Global Edition
- Author
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Floyd A. Beams, Joseph H. Anthony, Bruce Bettinghaus, Kenneth Smith, Floyd A. Beams, Joseph H. Anthony, Bruce Bettinghaus, and Kenneth Smith
- Subjects
- Accounting
- Abstract
For undergraduate and graduate courses in advanced accounting. Advanced Accounting is an in-depth guide to accounting that reflects the most up-to-date business developments. This comprehensive textbook addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards. The 13th Edition offers a better teaching and learning experience by providing real-world context. Students learn how to apply key accounting concepts through studying real-world examples, such as reports from popular companies, and up-to-date coverage of businesses. Accounting students and accounting practitioners alike will find this text useful in preparing or analysing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.
- Published
- 2017
130. Financial Accounting
- Author
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Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, and Paul D. Kimmel
- Subjects
- Accounting
- Abstract
More students get accounting when using Weygandt, Kimmel, Kieso, Financial Accounting, 10th Edition because of the unique Framework of Success created and refined by the authors based on years of teaching and course design experience. In WileyPLUS and in print, clear and relevant exposition, engaging visuals and videos, and valuable end-of-chapter material work together to build students'confidence and mastery of accounting concepts and skills. The new 10th edition of Financial Accounting by Weygandt, Kimmel, and Kieso continues to provide students with a clear and comprehensive introduction to financial accounting and has been thoroughly updated with extensive digital resources to further enhance student learning and success.
- Published
- 2017
131. Financial Accounting in an Economic Context
- Author
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Jamie Pratt, Michael F. Peters, Jamie Pratt, and Michael F. Peters
- Subjects
- Accounting
- Abstract
Financial Accounting, 10th Edition, by Jamie Pratt and Michael Peters, provides students with a clear understanding of financial accounting by framing accounting processes in the context of real world business practices. It builds solid foundations in the mechanics of preparing the financial statements and the theories underlying the accounting measures of performance so that students can clearly understand the economic consequences associated with financial accounting choices. Pratt & Peters Financial Accounting explores key themes of measurement, decision-making, and economic factors.
- Published
- 2017
132. Advances in Accounting Behavioral Research
- Author
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Khondkar E. Karim and Khondkar E. Karim
- Subjects
- Finance, Accounting
- Abstract
Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting, including financial, auditing, taxation, managerial, and information systems, addressing a broad range of issues that affect the users, preparers, and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics.
- Published
- 2017
133. Accounting for Non-Accounting Students 9th Edition
- Author
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John R. Dyson, Ellie Franklin, John R. Dyson, and Ellie Franklin
- Subjects
- Accounting
- Abstract
Accounting for Non Accounting Students is the perfect addition if you need to grasp the fundamentals of financial and management accounting. This book assumes no previous accounting knowledge, and with its clear writing style, combined with real world examples, it offers what you need to help you advance in your studies. Alongside the book, you can visit the new Accounting for Non-Accounting Students companion website at www.pearsoned.co.uk/dyson to access a comprehensive range of student-learning resources, including additional questions, web links for further reading and a glossary of key terms.
- Published
- 2017
134. Hedge Accounting nach IFRS 9 : Analyse des Regelwerks unter besonderer Berücksichtigung des Cash Flow Hedge
- Author
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Gerhard Hochreiter and Gerhard Hochreiter
- Subjects
- Accounting
- Abstract
Gerhard Hochreiter analysiert in normativer Hinsicht, inwieweit bestimmte Anwendungskriterien unter Berücksichtigung der Grundsätze einer ökonomischen Risikokompensation und der IFRS 9 Hedge Accounting Systematik gerechtfertigt sind. Im Mittelpunkt dabei stehen die sub-LIBOR-Vorschrift sowie das Verbot, einzelne Laufzeitkomponenten von Derivaten als Sicherungsinstrument designieren zu dürfen. Des Weiteren untersucht er die Auswirkungen des Cash Flow Hedge auf die Preisbildung am europäischen Kapitalmarkt im Kontext von Fremdwährungsrisiken. Der Cash Flow Hedge zeichnet sich durch eine asynchrone Behandlung der Wertänderungen von Grundgeschäft und Sicherungsinstrument bei der Absicherung künftiger Transaktionen oder bindender Verpflichtungen im Abschluss aus. Diese asynchrone Behandlung, gepaart mit unvollständigen Informationen zum Ausmaß der Absicherung von Fremdwährungsrisiken, verursacht möglicherweise Marktineffizienzen, denen mit dieser Untersuchung auf den Grund gegangen wird.
- Published
- 2017
135. Business Reference Guide: Accounting Applications, Systems & Methodologies, 2nd Ed.
- Author
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The Editors of Salem Press and The Editors of Salem Press
- Subjects
- Accounting
- Abstract
The Business Reference Guide series is designed to provide a solid foundation for the research of various business topics.
- Published
- 2017
136. Financial Accounting and Reporting 18th Edition
- Author
-
Barry Elliott and Barry Elliott
- Subjects
- Accounting, Financial statements
- Abstract
This market leading text provides comprehensive coverage of financial accounting and reporting to enable you to discuss and apply IFRS compliant financial statements. With the balance of theoretical principles and practical applications, this book will aid you in the advancement of your studies and professional career. Were you looking for the book with access to MyAccountingLab? This product is the book alone and does NOT come with access to MyAccountingLab. Buy Financial Accounting and Reporting 18th Edition with MyAccountingLab access card (ISBN 9781292162478) if you need access to MyAccountingLab as well, and save money on this resource. You will also need a course ID from your instructor to access MyAccountingLab.
- Published
- 2017
137. New Trends in Finance and Accounting : Proceedings of the 17th Annual Conference on Finance and Accounting
- Author
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David Procházka and David Procházka
- Subjects
- Business, Corporate governance, Corporate governance--Congresses, Business enterprises--Finance--Congresses, Financial statements--Congresses, Business enterprises--Finance, Accounting, Macroeconomics
- Abstract
This book presents the most current trends in the field of finance and accounting from an international perspective. Featuring contributions presented at the 17th Annual Conference on Finance and Accounting at the University of Economics in Prague, this title provides a mix of research methods used to uncover the hidden consequences of accounting convergence in the private (IFRS) and public sectors (IPSAS). Topics covered include international taxation (from both the micro- and macroeconomic level), international investment, monetary economics, risk management, management accounting, auditing, investment capital, corporate finance and banking, among others.The global business environment shapes the international financial flows of finance and the demand for international harmonization of accounting. As such, the field of global finance and accounting has encountered some new challenges. For example, policy-makers and regulators are forced to restructure their tools to tackle with new features of trading at global capital markets and international investment. This book complements this global view of development with country-specific studies, focusing on emerging and transitioning economies, which are affected indirectly and in unforeseen ways. The combination of global perspective and local specifics makes this volume attractive and useful to academics, researchers, regulators and policy-makers in the field of finance and accounting.
- Published
- 2017
138. Financial Accounting
- Author
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Jill Collis and Jill Collis
- Subjects
- Accounting
- Abstract
The Business Briefings series offers authoritative introductory textbooks in core business topics. Covering the basics and providing springboards to further study, the books take a no-nonsense, practical approach, and are ideal as accessible introductions or as revision guides.This book covers the essentials of financial accounting, providing students with a clear and succinct overview of the topic. It has been carefully developed to cover the key subjects including double-entry bookkeeping, accounting regulations, and the preparation and analysis of financial statements. This is an ideal guide for students coming to the subject for the first time, or for those seeking a quick refresher.Key benefits:- Concise yet authoritative- Ideal as an introduction or revision guide- Includes answers to revision questions
- Published
- 2016
139. Shared Services in Finance and Accounting
- Author
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Tom Olavi Bangemann and Tom Olavi Bangemann
- Subjects
- Shared services (Management), Accounting, Business enterprises--Finance
- Abstract
Most large companies worldwide today have some kind of shared services concept in place. Over half of the medium and large companies are currently engaged in some kind of shared service project activity. The investment in shared services is always calculated in millions. In other words, the costs of getting it right (or getting it wrong) can be huge. Tom Bangemann's book is a concise blueprint for identifying, assessing, designing, implementing and improving the process for shared services in the finance and accounting function. The author focuses on critical success factors, the people issues involved, and learning from other people's big mistakes. The book includes a variety of real life examples and real benchmarking data, performance metrics and best practices. The section on implementation is based on a proven five-phase methodology and explains the steps and activities involved as well as showing examples of the deliverables and the results you can expect. Any CEO, MD, CFO, Finance Director and senior finance people will find this book a'must-have'guide to the process before they start and an excellent benchmark against which to measure the performance of any existing shared service operation.
- Published
- 2016
140. Fundamental Accounting
- Author
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Flynn, David, Koornhof, Carolina, Arendse, Ronald, Coetzee, Anna C. E., Muriro, Edwardo, Posthumus, L. C., Smit, Louise, Flynn, David, Koornhof, Carolina, Arendse, Ronald, Coetzee, Anna C. E., Muriro, Edwardo, Posthumus, L. C., and Smit, Louise
- Subjects
- Value-added tax, Accounting, Finance
- Abstract
Fundamental Accounting presents the basic yet essential knowledge required for first-year financial courses at universities and universities of technology. In this seventh edition, the excellent foundations of previous editions been built on to include the following: • Legislative compliance aligned to the Companies Act 71 of 2008 and FRS • An updated chapter on the framework of accounting with exam-standard questions • An updated chapter on non-current assets with more information relating to VAT transactions • A chapter specifically on VAT • Updates relating to the financial treatment of accruals. It's easy-to-understand presentation of complex accounting concepts and principles, its logical, conceptual approach, and numerous working examples make the content accessible and the study of accounting less intimidating.
- Published
- 2016
141. Financial Information Analysis : The Role of Accounting Information in Modern Society
- Author
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Philip O'Regan and Philip O'Regan
- Subjects
- Accounting, Financial statements
- Abstract
The accounting landscape shifted following the era of global financial crisis and accounting information continues to play a vital role. Philip O'Regan's authoritative textbook provides readers with the tools and techniques to fruitfully analyse accounting and financial data.Updated to reflect changes in corporate governance, regulatory frameworks and new forms of IFRS, the text continues to shed light on the growing emphasis placed on the role of accounting information in formulating financial strategy.Features which add value to this third edition of Financial Information Analysis include case studies in every chapter with numerous supporting articles from the major financial presses, questions for review, and a comprehensive companion website. This essential textbook is core reading for advanced undergraduate and postgraduate students of finance and accounting.
- Published
- 2016
142. Tax Havens for International Business
- Author
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Adam Starchild and Adam Starchild
- Subjects
- International business enterprises, Taxation—Law and legislation, Finance, Finance, Public, Business enterprises—Finance, Accounting
- Abstract
Tax Havens for International Business is a special management report that shows how the establishment of a tax haven operation, in any of many locations worldwide, can save more money than any internal tax-shelter programme. This volume provides a comprehensive, step-by-step plan that simplifies the myriad complexities surrounding the formation and incorporation of branch offices and subsidiary companies within such tax havens as the Bahamas, Bermuda, the Cayman Islands, Greece, Hong Kong, Luxembourg, Malta, The Netherlands, Panama, Puerto Rico, and Switzerland. In addition, it presents detailed information on each tax haven's economic, legal, political, cultural and geographical aspects, which must be considered if such an enterprise is to operate successfully.
- Published
- 2016
143. Accounting QuickStart Guide : The Simplified Beginner's Guide to Financial & Managerial Accounting For Students, Business Owners and Finance Professionals
- Author
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Josh Bauerle CPA and Josh Bauerle CPA
- Subjects
- Bookkeeping, Accounting
- Abstract
THE ULTIMATE BEGINNER'S GUIDE TO ACCOUNTING FOR STUDENTS, BUSINESS OWNERS, & FINANCE PROFESSIONALS! ••Includes FREE Digital Bonuses! Balance Sheet Template, Accounting Ratio Cheat Sheet, and More!•• Learn Why QuickStart Guides are Loved by Over 1 Million Readers Around the World UPDATED AND EXPANDED 3RD EDITION The Easiest Way to Learn Accounting in a Comprehensive, Step-by-Step Guide ->Are you a student that wants to master the fundamentals of financial and managerial accounting? Then you NEED this book. Buy now and start reading today! ->Are you a business owner who wants to operate a successful and financial sound operation? Then you NEED this book. Buy now and start reading today! ->Are you a finance professional who need to understand financial statements? Then you NEED this book. Buy now and start reading today! Meet Josh Bauerle, reluctant accounting student turned super CPA and author of Accounting QuickStart Guide, 3rd Edition. This revolutionary book expertly simplifies accounting fundamentals and is an invaluable resource for accounting students, business owners, bookkeepers, and other finance and record keeping professionals everywhere! Whether you are a business owner looking to boost your bottom line or an accounting student looking to boost your grade, this book will prove indispensable on your journey. Written by an Small Business Accountant and CPA With Over 15 Years of Experience Why do accounting students, business owners, and finance professionals love this book so much? Accounting QuickStart Guide smashes the myth that says accounting must be dry, dense, and difficult to learn. Josh Bauerle simplifies the core principles of accounting with entertaining stories and examples as well as clarifying illustrations and practice problems—all of which combine to provide learners a path to fast and effective mastery of the material. FOR BUSINESS OWNERS Learn how to control your cash flow, audit-proof your business, and increase your profits. Accounting QuickStart Guide will teach you the key insights to boost your bottom line in an easy-to-read, informative format. FOR ACCOUNTING STUDENTS: Learn the fundamental principles of both financial and managerial accounting in an engaging and educating format that you simply will not find in any textbook. Understand core accounting concepts such as the fundamental accounting equation, financial statements, managerial accounting and more through practical, real-world examples. Utilize Accounting QuickStart Guide to supplement existing material for high school, undergraduate, or graduate courses. With Accounting QuickStart Guide, You'll Easily Understand These Crucial Concepts: The Logic and Methods of Classic Double-Entry Accounting! Business Entity Types; Their Pros, Cons and Their Financial Statements! The Principles of Financial Accounting, Managerial Accounting and Tax Accounting! GAAP Standards and Why They Matter to Accountants! How to Fraud-Proof Your Business Using Simple Accounting Tactics! ••LIFETIME ACCESS TO FREE BONUS ACCOUNTING RESOURCES•• Accounting QuickStart Guide comes with lifetime access to FREE digital resources you can access from inside the book! Each of these bonuses is crafted with our expert author to help you master accounting including: Income Statement, Balance Sheet, And Cash Flow Templates Accounting Ratio Cheat Sheet Business Plan Checklist and more!
- Published
- 2016
144. Entrepreneurial Finance and Accounting for High-Tech Companies
- Author
-
Frank J. Fabozzi and Frank J. Fabozzi
- Subjects
- Accounting, Business enterprises--Finance
- Abstract
Financial aspects of launching and operating a high-tech company, including risk analysis, business models, U.S. securities law, financial accounting, tax issues, and stock options, explained accessibly.This book offers an accessible guide to the financial aspects of launching and operating a high-tech business in such areas as engineering, computing, and science. It explains a range of subjects—from risk analysis to stock incentive programs for founders and key employees—for students and aspiring entrepreneurs who have no prior training in finance or accounting.The book begins with the rigorous analysis any prospective entrepreneur should undertake before launching a business, covering risks associated with a new venture, the reasons startup companies fail, and the stages of financing. It goes on to discuss business models and their components, business plans, and exit planning; forms of business organization, and factors to consider in choosing one; equity allocation to founders and employees; applicable U.S. securities law; and sources of equity capital. The book describes principles of financial accounting, the four basic financial statements, and financial ratios useful in assessing management performance. It also explains financial planning and the use of budgets; profit planning; stock options and other option-type awards; methodologies for valuing a private company; economic assessment of a potential investment project; and the real options approach to risk and managerial flexibility. Appendixes offer case studies of Uber and of the valuation of Tentex.
- Published
- 2016
145. Financial Accounting : An Introduction
- Author
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Weetman, Pauline and Weetman, Pauline
- Subjects
- Accounting
- Abstract
Financial Accounting An IntroductionPauline Weetman seventh edition The seventh edition of this well-respected and fully updated text retains all of the features that have contributed to the book's popularity: focus on the accounting equation, student activities and real-life commentaries throughout each chapter, a clear and accessible writing style, and inclusion of real-world case studies. With a strong emphasis on the Conceptual Framework of the International Accounting Standards Board, Financial Accounting: An Introduction guides students in understanding the ‘why'and not just the ‘what'of financial accounting. Key features: New case studies containing examples from real-world companies New coverage on fair value throughout New coverage of the Strategic Report and Directors'Report Focuses on specific knowledge outcomes, with end-of-chapter self-evaluation Questions are graded according to difficulty to test student understanding Definitions and terminology is fully in-line with the revised IASB Conceptual Framework Experience-driven conversations between two managers are included throughout, providing a practical examination of real life scenarios Financial Accounting: An Introduction is aimed at first-level undergraduates on business studies degrees taking introductory financial accounting classes; first-level specialist accounting undergraduate students; introductory core accounting for MBA and postgraduate specialist Masters students, focusing on analysis through the accounting equation and a questioning approach to problem solving; and professional courses where accounting is introduced for the first time. Pauline Weetman BA, BSc (Econ), PhD, CA, FRSE, is Professor Emerita of Accounting at the University of Edinburgh, and has extensive experience of teaching at undergraduate and postgraduate level, with previous chairs held at Stirling, Heriot-Watt, Strathclyde and Glasgow Universities. She received the Distinguished Academic Award of the British Accounting Association in 2005. She has convened the examining board of the Institute of Chartered Accountants of Scotland and was formerly Director of Research at ICAS.
- Published
- 2016
146. Financial and Management Accounting : An Introduction
- Author
-
Weetman, Pauline and Weetman, Pauline
- Subjects
- Accounting
- Abstract
Financial & Management Accounting An Introduction seventh editionPauline Weetman The seventh edition of this well-respected and fully updated text retains all of the features that have contributed to the book's popularity: focus on the accounting equation, student activities and real-life commentaries throughout each chapter, a clear and accessible writing style, and inclusion of real-world case studies. With a strong emphasis on the Conceptual Framework of the International Accounting Standards Board, Financial & Management Accounting: An Introduction guides students in understanding the ‘why'and not just the ‘what'of financial and management accounting. Key features: New case studies containing examples from real-world companies New coverage on fair value throughout New coverage of the Strategic Report and Directors'Report Fully up-to-date with International Financial Reporting Standards, IFRS Focuses on specific knowledge outcomes, with end-of-chapter self-evaluation Questions are graded according to difficulty to test student understanding Definitions and terminology is fully in-line with the revised IASB Conceptual Framework Experience-driven conversations between two managers are included throughout, providing a practical examination of real life scenarios. Financial & Management Accounting: An Introduction is aimed at first-level undergraduates on business studies degrees taking introductory financial and management accounting classes; first-level specialist accounting undergraduate students; introductory core accounting for MBA and postgraduate specialist Masters students, focusing on analysis through the accounting equation and a questioning approach to problem solving; and professional courses where accounting is introduced for the first time. Pauline Weetman BA, BSc (Econ), PhD, CA, FRSE, is Professor Emerita of Accounting at the University of Edinburgh, and has extensive experience of teaching at undergraduate and postgraduate level, with previous chairs held at Stirling, Heriot-Watt, Strathclyde and Glasgow Universities. She received the Distinguished Academic Award of the British Accounting Association in 2005. She has convened the examining board of the Institute of Chartered Accountants of Scotland and was formerly Director of Research at ICAS.
- Published
- 2016
147. Frank Wood's Business Accounting : Volume Two
- Author
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Sangster, Alan and Sangster, Alan
- Subjects
- Accounting
- Abstract
“This is an ideal technical accounting textbook, broken into short chapters that focus on specific areas” Elayne Taylor, University of Dundee “Comprehensive text for studying business accounting from elementary to intermediate levels” Stephen Hick, University of Keele Every year, thousands of students rely on Frank Wood's best-selling books to help them pass their accountancy exams. Now in its 13th edition, Business Accounting Volume 2 continues to offer an essential guide for any accounting student. Its accessible approach makes the book suitable for a wide variety of courses in accounting and business, both at secondary and tertiary level and for those studying for professional qualifications. Key concepts from financial accounting, financial analysis, financial reporting, and management accounting are all covered in this comprehensive and practical text. New to this edition: Coverage of Integrated Reporting New chapter on theories of accounting choice Over 120 new questions to test your understanding Updated to be fully compliant with International Financial Reporting Standards (IFRS).Key Features: Over 350 review questions, including past examination board questions Easy-to-follow explanations of contemporary accounting practice Activities designed to reinforce the understanding of key concepts Clear and logical progression through topics
- Published
- 2016
148. The Essentials of Finance and Accounting for Nonfinancial Managers
- Author
-
Edward Fields and Edward Fields
- Subjects
- Finance, Accounting
- Abstract
They say that numbers don't lie, but what if you can't even read them? Discover how great managers use financial data to guide decisions.Financial analysis reports, budgeting reports, forecasting and measuring reports--sometimes they all run together, don't they? The Essentials of Finance and Accounting for Nonfinancial Managers is here to help.This new edition of a business classic demystifies finance and accounting and gives managers the tools they need to make better decisions.Complete with fresh insights, case studies, and street-level exercises to help non-numbers people master the numbers game, this guide reveals how to:Understand the fundamentals of financial analysis, budgeting, and forecastingInterpret balance sheets, income/cash flow statements, and annual reportsSift through conflicting data to find the most relevant figuresLocate key information about competitors and suppliersAnalyze variances and calculate break-even points and other vital measuresThe numbers are too important to allow others to translate for you. The Essentials of Finance and Accounting for Nonfinancial Managers shows you how to read them yourself.Imagine the impact on future decisions when you grasp not only what the numbers mean but can use that insight to drive your business forward.
- Published
- 2016
149. Off Balance Sheet Finance
- Author
-
Ron Paterson and Ron Paterson
- Subjects
- Macroeconomics, Finance, Business, Management science, Accounting
- Abstract
In recent years the capital markets have developed into ever more complex areas, and banks have competed with each other to develop more sophisticated and innovative methods of financing. The pace of this innovation has often outstripped the development of rules for financial reporting. Off balance sheet finance is one particular area where the standard-setters are only now catching up. The Accounting Standards Board recently published a further exposure draft on the subject. FRED 4 - Reporting the substance of transactions - and Part 1 discusses in detail how it will affect the accounting treatment of various forms of off balance sheet finance. The exposure draft is reproduced in full in Part 2. Off Balance Sheet Finance will be an indispensable guide for bankers, other financiers, accountants and lawyers.
- Published
- 2016
150. Financial Accounting 6th Edition : An International Introduction
- Author
-
Alexander, David, Nobes, Christopher, Alexander, David, and Nobes, Christopher
- Subjects
- Accounting, Financial statements
- Abstract
'This book will be welcomed by students and academics alike. The text is easy to read and well laid out, the case studies are very helpful, and it is supplemented by a good range of quality supporting material'Christopher Coles, Department of Accounting and Finance, University of Glasgow ‘A hugely enjoyable and informative book with an international focus'Eleimon Gonis, University of the West of England, Bristol Financial Accounting is the ideal book for anyone with little prior knowledge or who is new to this subject area. The book retains the clear writing style and unique international focus which led to the success of previous editions. This approach enables the teaching of financial accounting in a way that is not country-specific. This fully updated text uses the International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practices while linking them with contemporary real-life examples from around the world. What's new! Fully updated to reflect the extensive changes that have occurred in the three years since writing the fifth edition; Expanded discussion of accounting by SMEs and partnerships (Chapter 4); New discussion on capital maintenance (Chapter 8); Added material on integrated reporting and sustainability (Chapter 6); Expanded discussion of revenue recognition, including reference to IFRS 15 (Chapter 8). The text is ideal for undergraduates and MBA students worldwide taking a first course in financial accounting. Visit www.pearsoned.co.uk/alexander to find valuable online resources for both students and lecturers, including an instructor's manual and full set of power point slides. David Alexander is Professor Emeritus of Accounting at the University of Birmingham Business School, England. Christopher Nobes is Professor of Accounting at Royal Holloway, University of London, England. He is also Professor at the University of Sydney, and Adjunct Professor at the Norwegian Business School. From 1993 to 2001 he was a member of the board of the International Accounting Standards Committee.
- Published
- 2016
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