Accounting Books

Book SynopsisWilliam Scott received his B. Comm. from Carleton University, and his MBA and Ph.D. from the School of Business, University of Chicago. He is a Fellow of Chartered Professional Accountants Canada. His research has been published in the Journal of Accounting Research, Contemporary Accounting Research, Journal of Business Finance & Accounting, and several other academic journals. He has served on the editorial boards of Journal of Accounting Research, Contemporary Accounting Research, and The Accounting Review; and served a term as Editor of Contemporary Accounting Research. He has taught at Carleton University, University of Chicago, Queen's University at Kingston, University of British Columbia and University of Waterloo, and is now distinguished Emeritus Professor at University of Waterloo. Professor Patricia C. O'Brien is the EY Professor at the School of Accounting & Finance, University of Waterloo. Her research, on topics concerning finanTable of Contents Introduction Accounting Under Ideal Conditions The Decision Usefulness Approach to Financial Reporting Efficient Securities Markets The Value Relevance of Accounting Information The Valuation Approach to Decision Usefulness Valuation Applications The Efficient Contracting Approach to Decision Usefulness An Analysis of Conflict Executive Compensation Earnings Management Standard Setting Economic Issues Standard Setting Political Issues

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Book SynopsisAccounting for Decision Making and Control provides students and managers with an understanding appreciation of the strengths and limitations of an organizations accounting system, thereby allowing them to be more intelligent users of these systems. Zimmerman provides students with a framework for understanding accounting systems and a basis for analyzing proposed changes to these systems.Consistent with prior editions, the goal of the new 10th edition of Zimmerman strives to demonstrate to students that Managerial Accounting is an integral part of the firm's organizational architecture, not just an isolated set of computational topics.Table of ContentsCh. 1 IntroductionCh. 2 The Nature of CostsCh. 3 Opportunity Cost of Capital and Capital BudgetingCh. 4 Organizational ArchitectureCh. 5 Responsibility Accounting and Transfer PricingCh. 6 BudgetingCh. 7 Cost Allocation: TheoryCh. 8 Cost Allocation: PracticesCh. 9 Absorption Cost SystemsCh. 10 Criticisms of Absorption Cost Systems: Incentive to OverproduceCh. 11 Criticisms of Absorption Cost Systems: Inaccurate Product CostsCh. 12 Standard Costs: Direct Labor and MaterialsCh. 13 Overhead and Marketing VariancesCh. 14 Management Accounting in a Changing EnvironmentSolutions to Concept QuestionsGlossaryIndex

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Book Synopsis The bestselling classic from the âœSherlock Holmes of Accountingââupdated to reflect the key case studies and most important lessons from the past quarter century. This fourth edition of the classic guide shines a light on the most shocking frauds and financial reporting offenders of the last twenty-five years, and gives investors the tools they need to detect: âCorporate cultures that incentivize dishonest practices âThe latest tricks companies use to exaggerate revenue and earnings âTechniques devised by management to manipulate cash flow as easily as earnings âCompanies that use misleading metrics to fool investors about their financial performance âHow companies use Table of ContentsPreface: Reflections on My Last 25 YearsPart One: Establishing the FoundationChapter 1: 25 Years of ShenanigansChapter 2: Just Touch Up the X-RaysPart Two: Earnings Manipulation ShenanigansChapter 3: Earnings Manipulation Shenanigan No. 1: Recording Revenue Too SoonChapter 4: Earnings Manipulation Shenanigan No. 2: Recording Bogus RevenueChapter 5: Earnings Manipulation Shenanigan No. 3: Boosting Income with One-Time or Unsustainable ActivitiesChapter 6: Earnings Manipulation Shenanigan No. 4: Shifting Current Expenses to a Later PeriodChapter 7: Earnings Manipulation Shenanigan No. 5: Employing Other Techniques to Hide Expenses or LossesChapter 8: Earnings Manipulation Shenanigan No. 6: Shifting Current Income to a Later PeriodChapter 9: Earnings Manipulation Shenanigan No. 7: Shifting Future Expenses to the Current PeriodPart Three: Cash Flow ShenanigansChapter 10: Cash Flow Shenanigan No. 1: Shifting Financing Cash Inflows to the Operating SectionChapter 11: Cash Flow Shenanigan No. 2: Moving Operating Cash Outflows to Other SectionsChapter 12: Cash Flow Shenanigan No. 3: Boosting Operating Cash Flow Using Unsustainable ActivitiesPart Four: Key Metrics ShenanigansChapter 13: Key Metric Shenanigan No. 1: Showcasing Misleading Metrics that Overstate PerformanceChapter 14: Key Metric Shenanigan No. 2: Distorting Balance Sheet Metrics to Avoid Showing DeteriorationPart Five: Acquisition Accounting ShenanigansChapter 15: Acquisition Accounting Shenanigan No. 1: Artificially Boosting Revenue and EarningsChapter 16: Acquisition Accounting Shenanigan No. 2: Inflating Reported Cash FlowChapter 17: Acquisition Accounting Shenanigan No. 3: Manipulating Key MetricsPart Six: Putting it all TogetherChapter 18: The UnravelingChapter 19: The Forensic MindsetIndexAcknowledgments

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Book SynopsisThe 9th edition allows students to think critically, just as they will in their careers and preparing for the CPA exam. Fundamentals is a 12-chapter version of Advanced Accounting 15e and has a well-balanced appreciation of the accounting profession. It shows the development of financial reporting as a product of intense and considered debate that continues today and will in the future. It is praised for its easy comprehension and engaging, lively and conversational tone, and has relatable examples from Forbes, Wall Street Journal and Bloomberg Business Week throughout. Discussion questions (like mini cases) help explain the issues in practical terms. Often these cases demonstrate to students why a topic is problematic and worth considering. Strong end of chapter questions like develop your skills help students master Research, Analysis, Spreadsheet and Communication needed to pass the CPA Exam. In Connect students have UWorld CPA Review questions, SmartBook, Integrated Excel and more!Table of ContentsChapter 1: The Equity Method of Accounting for Investments Chapter 2: Consolidation of Financial Information Chapter 3: Consolidations—Subsequent to the Date of Acquisition Chapter 4: Consolidated Financial Statements and Outside Ownership Chapter 5: Consolidated Financial Statements—Intra-Entity Asset Transactions Chapter 6: Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues Chapter 7: Foreign Currency Transactions and Hedging Foreign Exchange Risk Chapter 8: Translation of Foreign Currency Financial Chapter 9: Partnerships: Formation and Operation Chapter 10: Partnerships: Termination and Liquidation Chapter 11: Accounting for State and Local Governments (Part 1) Chapter 12: Accounting for State and Local Governments (Part 2)

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Book SynopsisThis seventh edition of Business Analysis and Valuation: An International Perspective guides students through the interpretation and use of IFRS-based financial statements with the help of case studies from a wide range of international corporations. The authors use real-life financial and non-financial data to show how financial analysis informs valuation decisions. Numerous and varied tasks cement a fundamental and practical understanding of corporate analysis in students..

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Book SynopsisCraig Deegan's Financial Accounting Theory provides a concise approach while comprehensively covering both traditional and contemporary theories that have emerged as the practice of accounting has evolved. Social and environmental accountability and reporting issues are discussed in depth, along with coverage of critical perspectives, public sector accounting and fair value. The text has a reader-friendly style that uses straightforward explanations and numerous practical examples. This fifth edition of Financial Accounting Theory includes new content focusing on how different perspectives of organisational responsibilities and accountabilities' impact the way accounting is performed, and the theories that different researchers choose to use/apply.

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Book SynopsisAuthors Eric Noreen, Peter Brewer, and Ray Garrison have crafted a streamlined Managerial Accounting book that is perfect for non-accounting majors who intend to move into managerial positions by focusing on the fundamentals to develop the conceptual framework managers need to succeed. This is done by adhering to the three core standards:- FOCUS Noreen/Brewer/Garrison pinpoint the key managerial concepts students will need in their future careers. With no journal entries or financial accounting topics to worry about, students can focus on the fundamental principles of managerial accounting. The manager approach in Noreen allows students to develop the conceptual framework needed to succeed, with a focus on decision making and analytical skills.- RELEVANCE Building student interest with its insightful Business Focus vignettes opening each chapter, current In Business examples throughout the text,Table of ContentsChapter 1: Managerial Accounting and Cost Concepts Chapter 2: Cost‐Volume‐Profit Relationships Chapter 3: Job‐Order Costing: Calculating Unit Product Costs Chapter 4: Variable Costing and Segment Reporting: Tools for ManagementChapter 5: Activity‐Based Costing: A Tool to Aid Decision Making Chapter 6: Differential Analysis: The Key to Decision Making Chapter 7: Capital Budgeting Decisions Chapter 8: Master Budgeting Chapter 9: Flexible Budgets and Performance Analysis Chapter 10: Standard Costs and VariancesChapter 11: Responsibility Accounting Systems Chapter 12: Strategic Performance Measurement

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Book SynopsisTable of ContentsAbout the Authors ix Acknowledgments xi Part I Introduction 1 1 Welcome to Marketing 5.0: Technology for Humanity 3 Part II Challenges Marketers Face in a Digital World 17 2 Generation Gap: Marketing to Baby Boomers, X, Y, Z, and Alpha 19 3 Prosperity Polarization: Creating Inclusivity and Sustainability for Society 35 4 Digital Divide: Making Tech Personal, Social, and Experiential 51 Part III New Strategies For Tech-Empowered Marketing 69 5 The Digital-Ready Organization: One Strategy Doesn’t Fit All 71 6 The Next Tech: It’s Time for Human-Like Technologies to Take Off 89 7 The New CX: Machines Are Cool, but Humans Are Warm 107 Part IV New Tactics Leveraging Marketing Tech 127 8 Data-Driven Marketing: Building a Data Ecosystem for Better Targeting 129 9 Predictive Marketing: Anticipating Market Demand with Proactive Action 143 10 Contextual Marketing: Making a Personalized Sense-and-Respond Experience 157 11 Augmented Marketing: Delivering Tech-Empowered Human Interaction 169 12 Agile Marketing: Executing Operations at Pace and Scale 181 Index 195

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Book SynopsisTable of ContentsIntroduction 1 Book 1: Accounting for Financial Systems 5 Chapter 1: Accounting for the Basics 7 Chapter 2: Charting Your Accounts 17 Chapter 3: Using Journal Entries and Ledgers 27 Chapter 4: Choosing an Accounting Method 45 Chapter 5: Setting the Standards 53 Book 2: Recording Transactions 63 Chapter 1: Keeping the Books 65 Chapter 2: Tracking Purchases 77 Chapter 3: Tallying Your Sales 87 Chapter 4: Processing Employee Payroll and Benefits 99 Chapter 5: Taxing Payrolls 119 Book 3: Adjusting and Closing Entries 129 Chapter 1: Depreciating Your Assets 131 Chapter 2: Interesting Rates 143 Chapter 3: Proving Out Cash 153 Chapter 4: Reconciling Accounts and Closing Journal Entries 161 Chapter 5: Checking Your Accuracy 177 Chapter 6: Adjusting the Books 189 Book 4: Preparing Income Statements and Balance Sheets 201 Chapter 1: Stating Your Income 203 Chapter 2: Balancing Your Sheets 221 Chapter 3: Digging for Debt in the Balance Sheet 237 Chapter 4: Explaining Equity 251 Chapter 5: Interpreting Income Statements and Balance Sheets 263 Book 5: Reporting Your Statements 277 Chapter 1: Valuating Finances 279 Chapter 2: Watching Cash Flow and Equity 289 Chapter 3: Analyzing Financial Statements 305 Chapter 4: Explaining Disclosures 321 Chapter 5: Sharing Public Reports 335 Book 6: Planning and Budgeting for Your Business 347 Chapter 1: Looking at the Legals 349 Chapter 2: Incorporating Your Business 361 Chapter 3: Drawing Up a Business Plan 375 Chapter 4: Budgeting for a Better Bottom Line 389 Chapter 5: Mastering Budgeting Strategies 403 Chapter 6: Planning for Long-Term Obligations 415 Book 7: Making Savvy Business Decisions 427 Chapter 1: Costing Jobs 429 Chapter 2: Costing by the ABCs 445 Chapter 3: Contributing to the Margin 461 Chapter 4: Accounting for Change with Variance Analysis 477 Chapter 5: Pricing Wisely 495 Chapter 6: Formulating Equations 505 Book 8: Handling Cash and Making Purchase Decisions 515 Chapter 1: Matching Costs with Revenue 517 Chapter 2: Exploring Inventory Cost Flows 525 Chapter 3: Buying Wisely 537 Chapter 4: Financing with Debt 551 Chapter 5: Managing Results 565 Chapter 6: Acquiring New Business 573 Book 9: Auditing for Financial Fraud 591 Chapter 1: Regulating Securities 593 Chapter 2: Preventing Cash Losses from Embezzlement and Fraud 607 Chapter 3: Assessing Audit Risk 621 Chapter 4: Discovering Audits 645 Chapter 5: Auditing Internal Controls 663 Chapter 6: Scheming Scams 685 Chapter 7: Cooking the Books 695 Index 707

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Book SynopsisEddie McLaney is an academic author with several years of experience in teaching Accounting and Finance. He was formerly the Accounting Subject Group Leader and Principal Lecturer in Accounting and Finance at Plymouth Business School, University of Plymouth. Peter Atrill is a freelance academic and author who has worked with leading institutions in the UK, Europe, and South-East Asia. As well as working as a business consultant, he was previously Head of Business and Management and Head of Accounting and Law at Plymouth Business School, University of Plymouth. Endorsements A comprehensive, accessible and user-friendly text that employs contemporary, real-life examples, promotes critical thinking and reflects the latest international rules and regulations. A most valuable resource. Dr Christos Begkos, Associate Professor, Alliance Manchester Business School, University of Manchester Table of Contents Preface How to use this book Publisher's Acknowledgements Introduction to accounting and finance Part 1 – Financial accounting Measuring and reporting financial position Measuring and reporting financial performance Accounting for limited companies (1) Accounting for limited companies (2) Measuring and reporting cash flows Analysing and interpreting financial statements Part 2 Management accounting Making management decisions Cost – volume – profit analysis Full costing Costing and performance evaluation in a competitive environment Budgeting Accounting for control Part 3 – Financial Management Making capital investment decisions Financing a business Managing working capital Part 4 – Supplementary information Appendix B Glossary of key terms Appendix C Solutions to self-assessment questions Appendix D Solutions to critical review questions Appendix E Solutions to selected exercises Appendix F Present value table Index

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Book SynopsisNavigate M&A accounting arbitrations with insider perspective M&A Disputes takes you inside the dispute resolution process to help you put together the many moving parts necessary to obtain a successful outcome.Table of ContentsPreface xi Acknowledgments xv About the Authors xvii PART ONE The M&A Dispute Framework 1 CHAPTER 1 Introduction to M&A Disputes 3 CHAPTER 2 The Post-Closing Adjustment and Dispute Process 14 CHAPTER 3 Post-Closing Net Working Capital Adjustments 26 PART TWO Core Concepts and Issues 41 CHAPTER 4 The Nature of GAAP 43 CHAPTER 5 Past Practices in Accordance with GAAP 54 CHAPTER 6 Target Net Working Capital 81 CHAPTER 7 Transaction-Specific Adjustments 92 CHAPTER 8 Audited Financial Statements and Auditing Concepts 106 CHAPTER 9 Subsequent Events, New Positions, and New Information 117 PART THREE The Accounting Arbitration 133 CHAPTER 10 Mitigation of Post-Closing Purchase Price Disputes 135 CHAPTER 11 Selection and Retention of an Accounting Arbitrator 148 CHAPTER 12 The Parties’ Initial Submissions 158 CHAPTER 13 Further Submissions, Proceedings, and Considerations 175 CHAPTER 14 The Arbitration Award 188 PART FOUR The Disputed Items 203 CHAPTER 15 Overview of Disputed Items 205 CHAPTER 16 Inventory 221 CHAPTER 17 Accounts Receivable 247 CHAPTER 18 Contingent Liabilities 267 CHAPTER 19 Revenue Recognition and Expense Accruals 278 PART FIVE Other Topics 289 CHAPTER 20 Governing Agreements and Contractual Choices 291 CHAPTER 21 Interaction with Indemnification Provisions 306 CHAPTER 22 Other Mechanisms, Earn-Outs, and Locked Boxes 317 CHAPTER 23 International Considerations 337 Index 347

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Book SynopsisThis revised and updated fifth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation as opposed to the construction of accounting information, Accounting for Managers encourages a critical rather than unthinking acceptance of accounting techniques. Whilst accounting information is immensely valuable for planning, decision making and control, users need to recognize the assumptions behind, and the limitations of, particular accounting techniques. As in the previous editions, Accounting for Managers combines theory with practical examples and contemporary case studies drawn from real business situations across a wide range of manufacturing, retail and service industries. Accounting for Managers is an ideal companion for postgraduate and undergraduate students, as well as non-financial managers in execuTable of ContentsPreface to the Fifth Edition xiii About the Author xvii Acknowledgements xix Part I Context of Accounting 1 1 Introduction to Accounting 3 Accounting, accountability, and the account 3 A short history of accounting 5 Introducing the functions of accounting 7 The role of financial accounting 7 The role of management accounting 8 Recent developments in accounting 10 The relationship between financial accounting and management accounting 12 A critical perspective 14 Conclusion 16 References 16 Questions 17 2 Accounting and its Relationship to Shareholder Value and Corporate Governance 19 Capital and product markets 19 Shareholder value‐based management 21 Shareholder value, strategy, and accounting 23 Company regulation and corporate governance 25 Risk management, internal control, and accounting 28 A critical perspective 29 Conclusion 30 References 30 Questions 31 3 Recording Financial Transactions and the Principles of Accounting 33 Business events, transactions, and the accounting system 33 The double entry: recording transactions 35 Extracting financial information from the accounting system 38 Basic principles of accounting 42 Cost terms and concepts: the limitations of financial accounting 45 Conclusion 47 References 47 Questions 47 4 Management Control, Accounting, and its Rational‐Economic Assumptions 51 Management control systems 51 Planning and control in organizations 54 Non‐financial performance measurement 58 A theoretical framework for accounting 64 Conclusion 65 References 65 Websites 67 Questions 67 5 Interpretive and Critical Perspectives on Accounting and Decision Making 69 Research and theory in management control and accounting 70 Alternative paradigms 73 The interpretive paradigm and the social construction perspective 75 Culture, control, and accounting 77 The radical paradigm and critical accounting 78 Power and accounting 80 Creative accounting, ethics, and accounting 84 Conclusion 90 References 91 Questions 93 Part II The Use of Financial Statements for Decision Making 95 6 Constructing Financial Statements: IFRS and the Framework of Accounting 97 International Financial Reporting Standards (IFRS) 98 Framework for the Preparation and Presentation of Financial Statements 100 True and fair view 103 Reporting profitability: the Income Statement and Statement of Comprehensive Income 104 Reporting financial position: the Balance Sheet or Statement of Financial Position 107 The matching principle and accruals accounting 109 Depreciation 111 Specific IFRS accounting treatments 112 Reporting cash flow: the Statement of Cash Flows 116 Differences between the financial statements 118 A theoretical perspective on financial statements 120 A critical perspective on financial statements and accounting standards 121 Conclusion 122 Reference 122 Websites 122 Appendix to Chapter 6: List of IFRS and FRS 123 Questions 125 7 Interpreting Financial Statements 129 Annual Reports 129 The context of financial statements 131 Ratio analysis 132 Profitability 133 Liquidity 135 Gearing 135 Activity/efficiency 136 Working capital 137 Managing receivables 138 Managing inventory 138 Managing payables 139 Managing working capital 139 Shareholder return 140 The relationship between financial ratios 141 Interpreting financial statements using ratios 143 Using the Statement of Cash Flows 145 Limitations of ratio analysis 152 A wider view on corporate reporting 156 Intellectual capital 157 Institutional theory 158 Corporate social and environmental responsibility 158 Applying different perspectives to financial statements 161 Conclusion 162 References 163 Questions 163 8 Accounting for Inventory 171 Introduction to inventory 171 Methods of costing inventory in manufacturing 175 Management accounting statements 180 Conclusion 181 Questions 182 Part III Using Accounting Information for Decision Making, Planning, and Control 185 9 Accounting and Information Systems 187 Introduction to accounting and information systems 187 Methods of data collection 188 Big data 190 Types of information system 190 Business processes 192 Information systems design and controls 194 Conclusion 196 References 196 Questions 196 10 Marketing Decisions 197 Marketing strategy 197 Cost behaviour 199 Cost–volume–profit analysis 201 Alternative approaches to pricing 208 Segmental profitability 212 Customer profitability analysis 216 Conclusion 219 References 219 Questions 220 11 Operating Decisions 223 The operations function 223 Managing operations – manufacturing 225 Managing operations – services 227 Accounting for the cost of spare capacity 228 Capacity utilization and product mix 229 Theory of Constraints 231 Operating decisions: relevant costs 232 Supply chain management, total cost of ownership, and supplier cost analysis 237 The cost of quality 239 Environmental cost management 241 Conclusion 246 References 247 Questions 247 12 Human Resource Decisions 251 Human resources and accounting 251 The cost of labour 252 Relevant cost of labour 255 Conclusion 261 References 262 Questions 262 13 Overhead Allocation Decisions 267 Cost classification 267 The overhead allocation problem 271 Shifts in management accounting thinking 272 Alternative methods of overhead allocation 273 Differences between absorption and activity‐based costing 282 Contingency theory 285 International comparisons 286 Behavioural implications of management accounting 287 Conclusion 290 References 291 Questions 292 14 Strategic Investment Decisions 297 Strategy 297 Capital expenditure evaluation 298 Accounting rate of return 301 Payback 304 Discounted cash flow 304 Comparison of techniques 307 Conclusion 311 References 311 Appendix to Chapter 14: Present value factors 311 Questions 313 15 Performance Evaluation of Business Units 317 Structure of business organizations 317 The decentralized organization and divisional performance measurement 320 Controllability 323 Comparison of methods 326 Transfer pricing 327 Transaction cost economics 329 Conclusion: a critical perspective 330 References 331 Questions 332 16 Budgeting 335 What is budgeting? 335 The budgeting process 336 The profit budget 339 Cash forecasting 345 A behavioural perspective on budgeting 349 A critical perspective: beyond budgeting? 350 Conclusion 354 References 354 Questions 354 17 Budgetary Control 359 What is budgetary control? 359 Variance analysis 361 Flexible budgets and sales variances 362 Flexible budgets and cost variances 363 Interpreting variances 365 Criticism of variance analysis 366 Applying different perspectives to management accounting 368 Conclusion 368 References 369 Questions 369 18 Strategic Management Accounting 371 Trends in management accounting 371 Strategic management accounting 372 Accounting techniques to support strategic management accounting 374 Lean production, lean accounting, and backflush costing 381 Conclusion 384 References 384 Further reading 385 Questions 386 Part IV Supporting Information 387 Readings 389 Reading 1 Cooper and Kaplan (1988). How cost accounting distorts product costs 390 Reading 2 Dent (1991). Accounting and organizational cultures: a field study of the emergence of a new organizational reality 403 Glossary of Accounting Terms 435 Solutions to Questions 449 Index 509

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Book Synopsis Is this the right book for me?A jargon-free guide for the small business owner or managerSmall Business Accounting is a jargon-free joy for the small business owner or manager, providing practical examples of real businesses to show the reader, step by step, how to record each transaction. This book does not assume that you know anything at all about business records and accounts and gives a system for real businesses to be operated by real business people who want a simple, easy and, above all, quick system of book keeping. Forget about debits and credits, journal entries, ledgers and day books. If you can read a bank statement this book will teach you how to prepare accounts, make cashflow forecasts and prepare a budget. And when you do need to use an accountant, it tells you how best to find a reliable one.Small Business Accounting includes: Chapter 1: Introduction Chapter 2: Your bank account Chapter 3:Table of Contents 01: introduction 02: case studies 03: your bank account: 04: a simple cashbook; 05: analysis columns: layout;managing your creditors; 06: payments – filing: filing invoices;managing your creditors; 07: payments – cheque book:running totals;old cheque books 08: payments – cashbook: 09: non-allowable expenses: 10: purchase of equipment: scope of this chapter; recording transactions; capital allowance calculations 11: credit cards: scope of this chapter; how to use a credit card for business; bill paid in full; when only part of the bill is paid off; filing;notes on timing 12: petty cash: cheque reimbursement;imprest petty cash system 13: 13 receipts – filing: cash or credit?; 14: receipts – paying-in book: credit business; cash business 15: receipts – cashbook: 16: capital introduced: 17: end of month procedures: 18: VAT; scope of this chapter; 19: wages: scope of this chapter; 20: end of year totals: cashbook totals;adjustment for balances brought forward;further adjustments 21: adjustments for payments:recording the adjustments;possible adjustments 22: adjustments to receipts: debtors; 23: transfer to tax return: 24: trial balance: introduction; 25: final accounts: adjusting payments; 26: budgeting and cash-flow forecasting: 27: costing and pricing: introduction; 28: computerisation: introduction; : appendix 1: ten top tips for choosing an accountant : appendix 2: jargonbuster : appendix 3: stationery list : appendix 4: recording sales of assets in a set of accounts : index

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Book SynopsisSimple strategies for measuring a company's financial health Understand the bottom line and make sound financial decisions Whether you're a manager seeking to prepare a financial report, or an investor hoping to analyse one, unless you're financially savvy the figures and footnotes involved can be intimidating and tedious.Trade Review"…a guide to help you get to grips with financial reports, judge a company's performance and make profitable investment decisions." (The Daily Telegraph, Tues 11th March)Table of ContentsIntroduction. Part I: Getting Down to Financial Reporting Basics. Chapter 1: Discovering What Reports Reveal. Chapter 2: Recognising Different Business Types. Chapter 3: Discovering How Company Structure Affects the Books. Chapter 4: Digging into Accounting Basics. Part II: Understanding Published Information: Annual Reports. Chapter 5: Exploring the Anatomy of an Annual Report. Chapter 6: Balancing Assets Against Liabilities and Equity. Chapter 7: Using the Income Statement. Chapter 8: The Statement of Cash Flows. Chapter 9: Scouring the Notes to the Financial Statements. Chapter 10: Considering Consolidated Financial Statements. Part III: Analysing the Numbers. Chapter 11: Testing the Profits and Market Value. Chapter 12: Looking at Liquidity. Chapter 13: Making Sure the Company Has Cash to Carry On. Part IV: Understanding How Companies Optimise Operations. Chapter 14: Using Basic Budgeting. Chapter 15: Turning Up Clues in Turnover and Assets. Chapter 16: Examining Cash Inflow and Outflow. Chapter 17: How Companies Keep the Cash Flowing. Part V: The Many Ways Companies Answer to Stakeholders. Chapter 18: Finding Out How Companies Find Errors: The Auditing Process. Chapter 19: Checking Out the Analyst–Company Connection. Chapter 20: How Companies Soothe the Shareholders. Chapter 21: Keeping Score When Companies Play Games with Numbers. Part VI: The Part of Tens. Chapter 22: Ten Financial Crises That Rocked the World. Chapter 23: Ten Signs That a Company’s in Trouble. Chapter 24: Ten Top-Notch Online Resources. Part VII: Appendixes. Appendix A: Financial Statements. Appendix B: Glossary. Index.

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Book SynopsisWant to become an accountant? Own a small business but need help balancing your books? And worried about managing your finances under the cloud of the recession? This workbook gets you up to speed with the basics of business accounting, including reading financial reports, establishing budgets, and making financial decisions.Table of ContentsIntroduction. Part I: Business Accounting Basics. Chapter 1: Elements of Business Accounting. Chapter 2: Financial Effects of Transactions. Chapter 3: Getting Started in the Bookkeeping Cycle. Chapter 4: The Bookkeeping Cycle: Adjusting and Closing Entries. Part II: Preparing Financial Statements. Chapter 5: Reporting Profit. Chapter 6: Reporting Financial Condition in the Balance Sheet. Chapter 7: Coupling the Profi t and Loss Statement and Balance Sheet. Chapter 8: Reporting Cash Flows and Changes in Owners' Capital. Chapter 9: Choosing Accounting Methods. Part III: Managerial, Manufacturing and Capital Accounting. Chapter 10: Analysing Profi t Behaviour. Chapter 11: Manufacturing Cost Accounting. Chapter 12: Figuring Out Interest and Return on Investment. Part IV: The Part of Tens. Chapter 13: Ten Things You Need to Know about Business Financial Statements. Chapter 14: A Ten-Point Checklist for Management Accountants. Index.

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Book SynopsisThis is your complete course in business finance.From balance sheets and profit statements to cashflow, budgets and forecasts, THE ULTIMATE FINANCE BOOK is a dynamic collection of tools, techniques, and strategies for success. Short, punchy chapters mean you can read up quickly and start applying what you''ve learned immediately.* Part 1: Your Finance for Non-Financial Managers Masterclass* Part 2: Your Bookkeeping and Accounting Masterclass* Part 3: Your Understanding and Interpreting Accounts Masterclass* Part 4: Your Successful Budgeting and Forecasting MasterclassDiscover the main themes, key ideas and tools you need, and bring it all together with practical exercises.ABOUT THE SERIESULTIMATE books are for managers, leaders, and business executives who want to succeed at work. From marketing and sales to management and finance, each title gives comprehensive coverage of the essential business skills you need to get ahead in

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Book SynopsisLearn to identify, detect, investigate and prevent financial fraud today with the latest edition of Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, 6E. Develop fraud skills as you become a better interviewer, stronger and more skeptical document examiner, better technology user and more informed decision maker. Closely examine and gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience.FRAUD EXAMINATION presents today's most important fraud concepts with an emphasis on the growing areas of ebusiness and cyber fraud. Significant discussion familiarizes you with forensic analysis as well as legal options for victims of fraud. New discussion also highlights how experts use technology to accomplish fraud and detect fraud.Table of ContentsPart I: INTRODUCTION TO FRAUD. 1. The Nature of Fraud. 2. Who Commits Fraud and Why. 3. Fighting Fraud: An Overview. Part II: FRAUD PREVENTION. 4. Preventing Fraud. Part III: FRAUD DETECTION. 5. Recognizing the Symptoms of Fraud. 6. Data-Driven Fraud Detection Part IV: FRAUD INVESTIGATION. 7. Investigating Theft Acts. 8. Investigating Concealment. 9. Conversion Investigation Methods. 10. Inquiry Methods and Fraud Reports. Part V: MANAGEMENT FRAUD. 11. Financial Statement Fraud. 12. Revenue- and Inventory-Related Financial Statement Frauds. 13. Liability, Asset, and Inadequate Disclosure Frauds. Part VI: OTHER TYPES OF FRAUD. 14. Fraud Against Organizations. 15. Consumer Fraud. 16. Bankruptcy, Divorce, and Tax Fraud. 17. e-Commerce Fraud. Part VII: RESOLUTION OF FRAUD. 18. Legal Follow-Up. Appendix. Bibliography. Glossary.

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Book SynopsisPeter Atrill is a freelance academic and author who has worked with leading institutions in the UK, Europe and South-East Asia. As well as working as a business consultant, he was previously Head of Business and Management and Head of Accounting and Law at Plymouth Business School, University of Plymouth. Eddie McLaney is an academic author with many years' experience of teaching Accounting and Finance. He was formerly the Accounting Subject Group Leader and Principal Lecturer in Accounting and Finance at Plymouth Business School, University of Plymouth.

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Book SynopsisCorporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance. Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage oTable of ContentsAbout the Authors iv 1 An Introduction to Financial Statements 1 The Three Principal Financial Statements, 2 Other Items in the Annual Report, 9 Generally Accepted Accounting Principles: The Rules of the Game, 12 The Barriers to Understanding Financial Statements, 12 Key Lessons from the Chapter, 14 Key Terms and Concepts from the Chapter, 15 Questions, 15 Problems: 15 1.1 Balance Sheet Terminology, 15 1.2 Understanding Balance Sheet Relationships, 16 1.3 Interpreting an Auditor’s Opinion, 16 Case Studies: 17 1-1 Apple: An Introduction to Financial Statement Analysis, 17 1-2 Pepsico: Communicating Financial Performance, 20 Notes, 23 2 The Balance Sheet and Income Statement 24 A Further Look at the Balance Sheet, 24 Assets, 25 Liabilities, 27 Shareholders’ Equity, 28 A Further Look at the Income Statement, 29 Other Things You Should Know About the Balance Sheet and the Income Statement, 30 Key Lessons from the Chapter, 32 Key Terms and Concepts from the Chapter, 33 Questions, 33 Appendix 2.1 The Mechanics of Financial Accounting: The Double-Entry System, 33 Key Terms and Concepts from the Appendix, 42 Key Lessons from the Appendix, 42 Problem: 42 2.1 Preparing a Balance Sheet and an Income Statement, 42 Case Study: 43 2-1 JanMar Fabrics: Preparing the Balance Sheet and Income Statement, 43 3 A Brief Overview of GAAP and IFRS: The Framework for Financial Accounting 45 The Core Principles of GAAP and IFRS, 45 The Key Qualitative Characteristics of Financial Information, 47 The Key Assumptions of Financial Information, 48 Modifying Conventions, 48 The Future of Financial Reporting, 49 Key Lessons from the Chapter, 50 Key Terms and Concepts from the Chapter, 51 Questions, 51 4 Revenue Recognition 52 Introduction, 52 The Five-Step Revenue Recognition Model, 52 Revenue-Recognition Controversies, 65 Key Lessons from the Chapter, 68 Key Terms and Concepts from the Chapter, 68 Questions, 68 Problems: 68 4.1 Revenue Recognition at and After Time of Sale, 68 4.2 Recognizing Revenue Over Time, 69 4.3 Journal Entries for Gift Cards, 69 4.4 Recognizing Revenue Over Time, 69 4.5 Revenue Recognition in Different Types of Businesses, 69 Case Studies: 70 4-1 Kiwi Builders, Ltd., 70 4-2 Revenue Recognition at Starbucks Corporation, 70 4-3 Network Associates (McAfee): A Case of “Channel Stuffing”, 77 Notes, 79 5 The Statement of Cash Flows 80 Introduction, 80 The Reporting of Cash Flows from Operations, 80 Preparing the Statement of Cash Flows, 82 IFRS and the Statement of Cash Flows, 90 Analyzing the Statement of Cash Flows, 90 Key Lessons from the Chapter, 94 Key Terms and Concepts from the Chapter, 94 Questions, 95 Problems: 95 5.1 Interpreting the Statement of Cash Flows, 95 5.2 Adjustments on the Statement of Cash Flows, 95 5.3 Preparing and Analyzing a Statement of Cash Flows, 97 5.4 Interpreting the Role of Accounts Payable in Cash Flow from Operations, 97 5.5 Manipulating the Statement of Cash Flows, 98 5.6 Analysis of the Statement of Cash Flows, 98 5.7 Cash Flow and Credit Risk, 99 5.8 Preparing and Interpreting the Statement of Cash Flows, 100 Case Studies: 100 5-1 Blockbuster Inc.: Movie Rentals, Profits, and Operating Cash, 100 5-2 Monahan Manufacturing: Preparing and Interpreting a Statement of Cash Flows, 107 5-3 A Tale of Three Companies: Cash Flows at Sun Microsystems,Wal-Mart, and Merck, 108 5-4 Inditex: Analyzing the Statement of Cash Flows, 110 Notes, 114 6 Financial Statement Analysis 115 Introduction, 115 Business and Industry Analysis, 116 Accounting Analysis, 119 Financial Analysis, 119 Dupont Analysis, 122 ROE and the Analysis of Financial Risk, 129 Key Lessons from the Chapter, 136 Key Terms and Concepts from the Chapter, 137 Questions, 137 Appendix 6.1 An Industry and Competitive Analysis of Taiwan Semiconductor Manufacturing Company (TSMC), 137 Appendix 6.2 Summary of Financial Statement Ratios, 139 Problems: 141 6.1 Financial Statement Detective Exercise, 141 6.2 Effects of Transactions on Selected Balance Sheet Figures, 143 6.3 Calculating and Interpreting PP&E Turnover Ratios, 144 6.4 Financial Statement Detective Exercise in the Pharmaceutical Industry, 144 6.5 Comprehensive Financial Ratio Analysis, 146 6.6 Profitability Analysis for The Home Depot, 146 6.7 Comparative Analysis of Receivables and Inventories, 147 Case Studies: 147 6-1 Profitability Analysis and WalMart’s Suppliers, 147 6-2 LVMH and Warnaco: Strategy and Financial Statement Analysis, 148 Notes, 153 7 Business Valuation and Financial Statement Analysis 154 Valuation Principles, 154 Valuation: From Theory to Practice, 155 The Economic Profit Approach to Valuation, 156 A Case Study in Valuation: TSMC, 158 A Brief Word on Growth Rates, 162 Key Lessons from the Chapter, 165 Key Terms and Concepts from the Chapter, 165 Questions, 165 Problems: 165 7.1 Estimating the Value of The Home Depot, 165 7.2 Explaining Differences in P/E Ratios, 166 7.3 Explaining Differences in P/E Ratios, 166 Case Study: 166 7-1 Valuation Based on Discounted Cash Flows: The Case of Vardon Golf Ltd., 166 Notes, 167 8 Accounting for Receivables and Bad Debts 168 Introduction, 168 Estimating Bad Debts, 168 Writing off Accounts, 169 The Direct Method: An Alternative Approach, 169 What Happens When Written-off Accounts are Later Collected?, 170 The “Aging” of Accounts Receivable, 170 Sales Returns and Allowances, 171 Analyzing Receivables, 172 Key Lessons from the Chapter, 173 Key Terms and Concepts from the Chapter, 173 Questions, 173 Appendix 8.1 Accounting for Loan Loss Reserves, 173 Problems: 175 8.1 Bad Debts on Loans Receivable, 175 8.2 Determining Bad Debt Expense from an Aging Schedule, 175 8.3 Analyzing Receivables and the Allowance for Doubtful Accounts, 175 8.4 Provisions for Credit Losses, 181 Case Studies: 182 8-1 Receivables and Bad Debts at Toyota, 182 8-2 Johnson Perry, 182 8-3 Citigroup Inc.: Accounting for Loan Loss Reserves, 185 Notes, 191 9 Accounting for Inventory 192 Introduction, 192 Inventory Valuation: LIFO, FIFO, and the Rest, 195 The Lower of Cost or Net Realizable Value Rule, 196 The Cost-Flow Assumptions: An Example, 196 Inventory Cost-Flow Assumptions: A Summary, 199 Key Lessons from the Chapter, 200 Key Terms and Concepts from the Chapter, 200 Questions, 200 Problems: 201 9.1 Calculating Inventory Under the FIFO and Average-Cost Methods, 201 9.2 Inventories and Ratio Analysis, 201 9.3 Correcting Inventory Errors, 201 9.4 The Lower of Cost or Net Realizable Value Rule, 201 9.5 Calculating Cost of Goods Sold Under FIFO and Specific Identification, 201 Case Studies: 202 9-1 LIFO Accounting at Tamar Chemicals, 202 9-2 Deere and CNH Global: Performance Effects of Inventory Accounting Choice, 202 Notes, 208 10 Accounting for Property, Plant, and Equipment 209 Introduction, 209 Initial Recognition of PP&E, 210 Subsequent Expenditures: Repair or Improvement?, 211 Accounting for Depreciation, 211 Changes in Depreciation Estimates or Methods, 213 Asset Impairment, 214 Fair Value vs. Historical Cost, 215 Divestitures and Asset Sales, 216 Intangible Assets, 216 Key Lessons from the Chapter, 218 Key Terms and Concepts from the Chapter, 218 Questions, 218 Problems: 219 10.1 Comparing the Effects of Depreciation Choice on Financial Ratios, 219 10.2 Analyzing Depreciation on PP&E, 219 10.3 Calculating and Analyzing Amortization Expense, 220 10.4 Calculating Depreciation Expense, 220 10.5 Effects of Changes in Estimates on Depreciation Expense, 221 10.6 Interpreting Disclosures for Property, Plant and Equipment, 221 10.7 Capitalizing or Expensing Costs, 224 10.8 Journal Entries for Depreciation and Amortization Expense, 224 11 Leases and Off-Balance-Sheet Debt 225 Introduction, 225 Leasing Accounting Before 2018: Capital vs. Operating Leases, 225 Accounting for Capital Leases, 226 Accounting for Operating Leases, 227 Lease Accounting: An Example, 227 Interpreting Lease Disclosures, 229 Off-Balance-Sheet Debt, 230 Recent Developments in Lease Accounting, 231 Key Lessons from the Chapter, 233 Key Terms and Concepts from the Chapter, 233 Questions, 233 Problem: 233 11.1 The Financial Reporting Effects of Selling Receivables, 233 Case Studies: 234 11-1 Lease Accounting at Metro AG, 234 11-2 Pennzoil-Quaker State and the Sale of Receivables, 235 11-3 Executory Contracts, 235 Note, 235 12 Accounting for Bonds 236 Introduction, 236 Accounting for Bond Issuance, 237 Accounting for Bonds Sold at Par, 238 Accounting for Bonds Sold at a Premium, 238 Bond Redemption Before Maturity, 242 Accounting for Bonds Issued at a Discount, 242 Zero-Coupon Bonds, 244 Key Lessons from the Chapter, 246 Key Terms and Concepts from the Chapter, 246 Questions, 247 Problems: 247 12.1 Journal Entries and Balance Sheet Presentation for Bonds, 247 12.2 Amortization of Bond Discount and Premium, 247 12.3 Journal Entries for Bond Issuance and Subsequent Interest Payments, 247 13 Provisions and Contingencies 248 Introduction, 248 Defining Provisions, 249 Measuring the Provision, 249 Disclosure of Provisions: Interpreting the Notes, 250 Contingent Liabilities, 251 Contingent Assets, 254 Key Lessons from the Chapter, 254 Key Terms and Concepts from the Chapter, 254 Questions, 254 Problems: 255 13.1 Accounting for Warranties, 255 13.2 Analyzing and Interpreting Disclosures on the Provision for Warranties, 255 Case Studies: 255 13-1 Accounting for Contingent Assets: The Case of Cardinal Health, 255 13-2 Firestone Tire and Rubber Company (A), 257 13-3 Firestone Tire and Rubber Company (B), 259 Notes, 259 14 Accounting for Pensions 260 Introduction, 260 A Brief Word on Defined Contribution Plans, 260 Unfunded Defined Benefit Plans, 261 Funded Defined Benefit Plans, 261 American Airlines: An Example of Defined Benefit Plan Disclosure, 267 Key Lessons from the Chapter, 269 Key Terms and Concepts from the Chapter, 270 Questions, 270 Case Study: 270 14-1 Comprehensive Pension Review Problem: Cathay Pacific, 270 Note, 273 15 Accounting for Income Tax 274 Introduction, 274 Temporary and Permanent Differences, 275 Deferred Taxes and the Balance Sheet Approach, 276 The Balance Sheet Approach: An Example, 277 Interpreting Income Tax Disclosures: The Case of Intel Corporation, 279 Why Deferred Income Tax is Important, 284 Key Lessons from the Chapter, 285 Key Terms and Concepts from the Chapter, 285 Questions, 285 Problems: 285 15.1 Calculating Temporary and Permanent Differences, 285 15.2 Interpreting Income Tax Disclosures, 286 15.3 Deferred Income Taxes and the Statement of Cash Flows, 286 Case Study: 288 15-1 Deferred Tax Assets and the Valuation Allowance: The Case of Ford Motor Company, 288 Notes, 292 16 Accounting for Shareholders’ Equity 293 Introduction, 293 Shareholders’ Equity: An Introduction, 293 More on Contributed Capital, 297 Accounting for Stock Transactions, 298 Dividends on Common Stock, 301 Stock Dividends and Stock Splits, 303 Accumulated Other Comprehensive Income, 305 Convertible Bonds, 305 The Statement of Shareholders’ Equity, 307 Key Lessons from the Chapter, 308 Key Terms and Concepts from the Chapter, 308 Questions, 308 Problems: 309 16.1 Effect of Selected Transactions on Net Income and Shareholders’ Equity, 309 16.2 Share Buybacks, 309 16.3 The Financial Statement Effects of Dividend Payments and Buybacks, 309 16.4 The Accounting and Economic Consequences of Stock Splits and Stock Dividends, 310 Case Studies: 310 16-1 Stock Options, Stock Dividends, and Stock Splits, 310 16-2 Share Buybacks: Economic Rationale and Financial Reporting Effects, 311 16-3 The Accounting for Convertible Bonds, 311 16-4 Why Do Companies Buy Back Their Own Shares? The Case of the Scomi Group, 311 Notes, 312 17 Investments 313 Introduction, 313 Investments at Microsoft, 313 Debt and Passive Equity Investments, 314 The Fair Value Hierarchy, 316 Equity Method, 317 A Further Look at Microsoft’s Investments, 319 Consolidation, 321 Key Lessons from the Chapter, 323 Key Terms and Concepts from the Chapter, 324 Questions, 324 Problems: 324 17.1 Classification of Long-Term Investments, 324 17.2 The Effect of Transaction Cost on Marketable Securities and Investments, 325 17.3 Journal Entries and Analysis Under the Equity Method, 325 17.4 Review Problem, 325 17.5 Mark-to-Market Accounting for Trading Securities, 326 17.6 The Equity Method and the Statement of Cash Flows, 326 Case Studies: 327 17-1 Stora Enso: Accounting for Investments, 327 17-2 Coca-Cola and Coca-Cola Enterprises: The Equity Method in Practice, 328 Notes, 328 18 Accounting for Mergers and Acquisitions 329 Introduction, 329 Purchase Price/Cost of Acquisition, 329 Contingent Consideration, 330 Recognition and Measurement of Identifiable Assets, 330 Subsequent Adjustments to Acquired Assets and Liabilities, 334 Goodwill Impairment, 334 Noncontrolling Interest, 335 Key Lessons from the Chapter, 336 Key Terms and Concepts from the Chapter, 336 Questions, 336 Problems: 336 18.1 Journal Entry for an Acquisition, 336 18.2 Analysis of an Acquisition, 337 18.3 Accounting for an Acquisition: Carrefour and BLC (China), 337 18.4 Business Combinations at Tesco, 338 18.5 AB InBev acquires SABMiller, 338 Appendix: Tables for Present Value and Future Value Factors 342 Index 351

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Book SynopsisJohn R. Dyson was formerly the Director of Studies of the Heriot-Watt University Management Programme, Edinburgh. Ellie Franklin currently teaches at the Middlesex University Business School and has worked for Barclays and Deloitte (on financial services clients such as Visa, Lazards, Tullett Prebon and the UK Government's Export credit agency). She is a fellow at the Higher Education Academy and a member of the British Accounting and Finance Association, where she was a part of the Accounting Education Special Interest Group executive committee for a number of years. She has been an invited speaker at several events at the Institute of Chartered Accountants in England and Wales.Trade Review"Everything a non-specialist accounting student needs. This latest edition is comprehensive, well-structured, easy to follow and contains plenty of all-important practice questions plus additional online resources." David Gilding, Programme Director, Business Management, Lifelong Learning Centre, University of LeedsTable of ContentsBrief Contents Preface Acknowledgements Abbreviations Part 1 Introduction to Accounting Accounting and the business world Accounting rules and regulations Part 2 Financial Accounting Recording data Sole trader accounts Company accounts Other entity accounts Statement of cash flows Case studies Part 3 Financial Reporting The annual report The annual accounts Interpretation of accounts Contemporary issues Case studies Part 4 Management Accounting Foundations Direct costs Indirect costs Budgeting Standard costing Contribution analysis Decision making Capital investment Emerging issues Case studies Appendices Glossary Index

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Book SynopsisThrough careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate. This Research Handbook covers a broad selection of topics ranging from globalization to sustainable accounting, providing highly relevant contemporary insights into important subject areas such as ESG reporting and crypto-assets accounting. Offering detailed illustrations of the benefits and costs of adopting international accounting standards, it explores significant current issues within the field of financial accounting, painting a fully up-to-date picture of the most recent accountancy trends. It details the intricacies of company and stakeholder interactions, and presents a growing need for changing accounting standards as businesses expand internationally. Academics of such disciplines as finance, accountancy, economics, and business administration will find this book to be of huge benefit. Due to its professional applicability, this Research Handbook will additionally be ideal for those working in the fields of accountancy, auditing, and financial analysis.Trade Review‘The business world is fast changing but accounting is perennially slow to catch up, always lagging seriously behind developments. This collection of important articles on key issues, such as accounting manipulations, intangibles, nonfinancial information, and corporate governance goes a long way in closing the gap between business reality and accounting. It is an important resource for CFOs, accountants, investors, and business students.’ -- Baruch I. Lev, Philip Bardes Professor Emeritus of Accounting and Finance, NYU, USTable of ContentsContents: Introduction to the Research Handbook on Financial Accounting 1 Luz Parrondo and Oriol Amat PART I GLOBALIZATION AND ACCOUNTING CONVERGENCE 1 The benefits and detriments of global accounting convergence 5 Madeline Trimble and Xiaoxiao Song PART II EARNINGS MANAGEMENT, ACCRUAL MANIPULATION, FRAUD, AND SOCIAL RESPONSIBILITY 2 Corporate Social Responsibility reporting and accounting 25 Seraina C. Anagnostopoulou 3 The impact of earnings management and the economic cycle on stress test results 45 Gregorio Labatut-Serer, Elisabeth Bustos-Contell and Salvador Climent-Serrano 4 Non-GAAP financial reporting: an ethical analysis 62 Steven M. Mintz, William F. Miller and Tara J. Shawver 5 Comprehensive red flag model for accounting fraud detection using qualitative and quantitative variables 87 Pilar Lloret Millán, Núria Arimany Serrat and Oriol Amat PART III SUSTAINABLE ACCOUNTING 6 Financial accounting and the natural environment: the case of climate change 105 Elena Carrión, Carlos Larrinaga and Antonio Mateo 7 Sustainability reporting regulation: current situation and future developments 120 Soledad Moya 8 EFRAG roadmap for new developments in ERS reporting 137 Luz Parrondo 9 Materiality in sustainability and integrated reporting contexts: an application of logics 155 Dannielle Cerbone and Warren Maroun PART IV FAIR VALUE AND INTANGIBLES IN ACCOUNTING 10 Outlining commitment and resistance to dominant accounting paradigms 170 Wayne van Zijl and Warren Maroun 11 Value-relevance of intangibles – a structured literature review 183 Olga Grzybek and Elena-Mirela Nichita PART V NEW TRENDS IN FINANCIAL ACCOUNTING 12 The use of non-financial information in financial reporting 212 Jordi Martí Pidelaserra 13 The role of the public interest in shaping corporate reporting: challenges for accounting research 231 Begoña Giner and Araceli Mora 14 The importance of corporate governance information and disclosure for investors 249 Raffaele Manini 15 Typology and classification of crypto-assets based on the MiCA regulatory framework: contributions and limitations 262 Luz Parrondo Index

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Book SynopsisThe 6th edition provides an overview of the broadly defined area of international accounting. It focuses on the accounting issues related to international business activities and foreign operations and provides substantial coverage of the IASB and IFRS. Its unique benefits include up-to-date coverage of relevant material; extensive numerical examples; two chapters devoted to the application of IFRS; and coverage of nontraditional but important topics such as management accounting issues in multinational companies, international corporate governance, and corporate social reporting. Distinguishing features include excerpts from recent annual reports to demonstrate differences in financial reporting practices across countries and financial reporting issues especially relevant for multinational corporations. Available with Connect with SmartBook and End-of-chapter assignments help students develop their analytical, communication, and research skills.Table of ContentsChapter 1:Introduction to International Accounting Chapter 2:Worldwide Accounting Diversity Chapter 3: InternationalConvergence of Financial Reporting Chapter 4:International Financial Reporting Standards: Part I Chapter 5:International Financial Reporting Standards: Part II Chapter 6:Foreign Currency Transactions and Hedging Foreign Exchange Risk Chapter 7:Translation of Foreign Currency Financial Statements Chapter 8:International Taxation Chapter 9:International Transfer Pricing Chapter 10:Management Accounting Issues in Multinational Corporations Chapter 11:Auditing and Corporate Governance: An International Perspective Chapter 12: International SustainabilityReporting 

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Book SynopsisTable of ContentsPart I. Framework, Theory and Regulation 1. A Brief Introduction to International Financial Reporting 2. From Harmonization to IFRS Standards as Globally Accepted Standards 3. The IASB Conceptual Framework and Accounting Theory 4. Accounting and Economic Perspectives on Income and Capital 5. Current Values, Mixed Values Measurement and CPPP Accounting 6. Fair Values, Value in Use and Fulfilment Value ��� MH 7. Presentation and Disclosure in Published Financial Statements 8. The Accounting Profession Part II. Annual Financial Statements 9. Fixed (Non-Current) Tangible Assets 10. Intangible Assets 11. Impairment and Disposal of Assets 12. Leases 13. Inventories 14. Accounting for Financial Instruments 15. Revenue 16. Provisions, Contingent Liabilities and Contingent Assets 17. Income Taxes 18. Employee Benefits and Share-Based Payment 19. Insurance Contracts 20. Statement of Cash Flows 21. Financial Disclosure Issues Part III. Three Consolidated Accounts and the Multinational 22. Business Combinations 23. Consolidated Financial Statements 24. Accounting for Associates, Joint Arrangements and Related Party Disclosures 25. Foreign Currency Translation Part IV. Four Financial Analysis 26. Industry and Accounting Analysis 27. Introduction to Interpretation of Financial Statements and Techniques of Financial Analysis 28. Financial Analysis of Listed Companies and IAS/IFRS Accounts 29. Company Valuation Part V. Non-financial Reporting 30. Corporate Governance and Business Ethics 31. CSR, Sustainability Reporting and SRI

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Book SynopsisTax-Free Wealth: How to Build Massive Wealth by Permanently Lowering Your Taxes (Third Edition) by Tom Wheelwright® is a comprehensive guide that unveils strategic approaches to minimizing tax liabilities and accumulating significant wealth. As an acclaimed CPA and World-Renowned Expert on Tax, Wheelwright revisits and updates his groundbreaking work where readers are introduced to a wealth-building philosophy that revolves around using the tax code as a roadmap to building wealth in a way that makes taxes fun, easy, and understandable.In this revised and updated edition, Wheelwright incorporates the latest tax reforms and strategies to help individuals and businesses maximize their tax savings to achieve a tax-free life. Wheelwright emphasizes the importance of proactive tax planning and dispels common misconceptions about taxes, giving readers the tools to transform their mindset and approach to wealth creation.The book covers various topics, including tax deductions, credits, and incentives, that provide readers with a roadmap to maximize wealth and reach their dreams. Wheelwright also addresses the impact of recent tax law changes, ensuring that readers are equipped with up-to-date information to navigate the evolving landscape of taxation. From real estate investments to entrepreneurship, Tax-FreeWealth explores various avenues through which individuals and businesses can legally minimize their tax burdens, ultimately leading to increased profitability and financial freedom.Packed with practical examples, case studies, and actionable strategies, the third edition of Tax-Free Wealth is a comprehensive resource for anyone seeking to build and preserve wealth while minimizing tax obligations. Whether you're a seasoned investor, business owner, or someone just starting on the path to financial success, Wheelwright's insights provide a roadmap for achieving tax-free wealth and securing a brighter financial future.For more information and resources, visit the official Tax-Free Wealth website: https://taxfreewealthbook.com/

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Book SynopsisBang up to date and practical information that you can't afford to be without.

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Book SynopsisPeter Atrill is a freelance academic and author who has worked with leading institutions in the UK, Europe and South-East Asia. As well as working as a business consultant, he was previously Head of Business and Management and Head of Accounting and Law at Plymouth Business School. Eddie McLaney is an academic author with many years' experience of teaching Accounting and Finance. He was formerly the Accounting Subject Group Leader and Principal Lecturer in Accounting and Finance at Plymouth Business School.

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Book SynopsisGlobal Financial Accounting and Reporting: Principles and Analysis continues to be an invaluable resource for undergraduate, postgraduate and MBA students of introductory financial accounting. Comprehensive and well-illustrated, it covers all the important topics without being too technical and takes a truly international approach. Using extracts from the latest IFRS Standards and real company report data, this book takes a global approach, giving students direct exposure to contemporary reports and financial statements.Table of ContentsPart 1The accounting and business environment 1Financial reporting and regulation 2Accounting and accountants Part 2Basic financial statements 3Accounting concepts and the balance sheet equation 4Accrual accounting 5Non-current assets and depreciation 6Refining the accounting system 7Preparing financial statements Part 3An introduction to financial statement analysis 8A framework for interpretation 9Financial statement analysis I 10Statement of cash flows Part 4The financial statements of multinational companies 11The annual report 12Consolidated financial statements 13Operating segments and foreign operations 14Issues in financial reporting by multinationals 15International taxation 16Auditing and corporate governance Part 5Advanced financial statement analysis 17Financial statement analysis II 18IFRS and the future Further reading Index

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Book SynopsisCurrency trading techniques you can bank on! Forex trading can be remarkably lucrativeâand complex, confusing, and risky. Too many investors dive right into Forex, suffering big losses. If you want to trade currencies successfully, read this book, take your time, and plan accordingly. The $4 trillion Forex market will be waiting.All About Forex Trading walks you through everything you need to know to make currency trading a vibrant part of your diversified portfolio and generate handsome returnsâregardless of what is happening to stocks and bonds. Whether your investing style is conservative or aggressive, this no-nonsense guide has what you need to build a powerful Forex trading strategy. Learn all there is to know about: What (and who) drives currency prices Investment vehicles for Forex trading Technical analysis techniques Key fundamental indicators Navigating the economic calendar All the traded currenciesâfrom the Americas to EuropeTable of ContentsChapter 1. Forex Basics; Chapter 2. Investment Vehicles for Trading Forex; Chapter 3. What Drives Currency Prices; Chapter 4. Who Drives Currency Prices; Chapter 5. Getting to Know the Currencies; Chapter 6. Navigating the Economic Calendar; Chapter 7. Indicators Forex Traders Watch; Chapter 8. Effective Short-Term Trading Strategies; Chapter 9. Effective Long-Term Investing Strategies; Chapter 10. Who Is Regulating This Market; Chapter 11. Conclusion; Appendix A: Currency Cheat Sheets; Appendix B: Indicator Watchlist

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Book Synopsis

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