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 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 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 SynopsisThis volume is a comprehensive handbook for production, marketing and finacne strategies in the commercial exploitation of fisheries. It analyses global fishing production, disposition and import trade, and strategies for Indian exporters.

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Book SynopsisFinancial Asset Pricing Theory offers a comprehensive overview of the classic and the current research in theoretical asset pricing. Asset pricing is developed around the concept of a state-price deflator which relates the price of any asset to its future (risky) dividends and thus incorporates how to adjust for both time and risk in asset valuation. The willingness of any utility-maximizing investor to shift consumption over time defines a state-price deflator which provides a link between optimal consumption and asset prices that leads to the Consumption-based Capital Asset Pricing Model (CCAPM). A simple version of the CCAPM cannot explain various stylized asset pricing facts, but these asset pricing ''puzzles'' can be resolved by a number of recent extensions involving habit formation, recursive utility, multiple consumption goods, and long-run consumption risks. Other valuation techniques and modelling approaches (such as factor models, term structure models, risk-neutral valuation, and option pricing models) are explained and related to state-price deflators. The book will serve as a textbook for an advanced course in theoretical financial economics in a PhD or a quantitative Master of Science program. It will also be a useful reference book for researchers and finance professionals. The presentation in the book balances formal mathematical modelling and economic intuition and understanding. Both discrete-time and continuous-time models are covered. The necessary concepts and techniques concerning stochastic processes are carefully explained in a separate chapter so that only limited previous exposure to dynamic finance models is required.Trade ReviewThis monograph provides a consistent and comprehensive presentation of the classical asset pricing paradigm, from the basics of the theory to the latest developments in the field. The reader's task is simplified by the consistent notation and the integrated conceptual framework that is employed; his technical facility improved by the extensive proofs of the main results that are offered; and his curiosity piqued by the extensive references to the empirical literature. The expert will find it a convenient reference and the student will find it an invaluable guide. * Michael J. Brennan, Professor of Finance at Anderson School, University of California Los Angeles, at Manchester Business School, and at King Abdulaziz University, Jeddah *Munk takes a completely fresh and well organized approach to communicating the key concepts and techniques of modern asset pricing theory. His treatment is clear, accessible, rigorously unified around the notion of state pricing, and encompasses the latest model specifications. He has set the new standard for doctoral-level courses on this subject. * Darrell Duffie, Dean Witter Distinguished Professor of Finance, at the Graduate School of Business, Stanford University *Financial Asset Pricing Theory is a rigorous, yet eminently accessible, textbook at the frontier of modern asset pricing theory with applications in portfolio management, the term structure of interest rates, and derivatives, and a nice selection of problem sets. Claus Munk's textbook is my top choice as a comprehensive and intuitive textbook for an introductory or advanced PhD course on asset pricing theory. * George M. Constantinides, Leo Melamed Professor of Finance, The University of Chicago, Booth School of Business *Table of ContentsPreface ; 1. Introduction and Overview ; 2. Uncertainty, Information, and Stochastic Processes ; 3. Portfolios, Arbitrage, and Market Completeness ; 4. State Prices ; 5. Preferences ; 6. Individual Optimality ; 7. Market Equilibrium ; 8. Basic Consumption-Based Asset Pricing ; 9. Advanced Consumption-Based Asset Pricing ; 10. Factor Models ; 11. The Economics of the Term Structure of Interest Rates ; 12. Risk-Adjusted Probabilities ; 13. Derivatives ; Appendix A. A Review of Basic Probability Concepts ; Appendix B. Results on the Lognormal Distribution ; Appendix C. Results from Linear Algebra

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Book SynopsisEngaging and lively, clear and practical, this is the most applied accounting book written specifically for business and management students.Sam Smart is the budding entrepreneur on whom the case study at the heart of this book is based. Featured at the start of each chapter, we follow Sam as he goes from starting a small business, printing sports kits for local teams, to managing a global sports business. Throughout the course of the book he assesses the success of his business, finances activities, makes pricing decisions, opens new branches, looks at cash flow, and facilitates planning, control, and investment. As we follow the case study, the core topics central to accounting are covered with clarity, imagination, and relevance, giving students the support they need to complete their course and exams with confidence. The wealth of additional examples and self-test exercises available alongside the case study enable students not only to develop an appreciation of how accounting infoTrade ReviewOffers an excellent and straightforward introduction to the world of financial and management accounting. * Dr Octavian Ionescu, Lecturer in Accounting, University of East Anglia *Table of ContentsPart One: Financial Accounting 1: The Cash Budget 2: Introduction to the Statement of Profit or Loss 3: Balancing the Basics 4: Accounting for Depreciation and Bad Debts 5: Company Finance 6: Company Accounts 7: The Statement of Cash Flows 8: Interpreting Financial Statements 9: Capital Structure and Investment Ratios Part Two: Management Accounting 10: Costs and Break-even Analysis 11: Absorption and Activity-based Costing 12: Budgeting 13: Pricing and Costs 14: Short-term Decision Making 15: Investment Appraisal Techniques 16: Measuring and Reporting Performance

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Book SynopsisIdeas about the role of management accounting systems in a firm''s strategy have changed in recent years, and this book explores the ways in which this has happened. Management control systems have frequently been seen as irrelevant to strategy, or even damaging. Controlling Strategy draws out the various ways in which management control systems can build and sustain valuable strategic roles. The book explores topics such as:*Strategic measurement;*Strategic data analysis;*The Balanced Scorecard;*Capital budgeting;*Strategy coordination;Written as an introduction to the strategic role of management control systems Controlling Strategy provides a synthesis of important work in the fields of strategy and management accounting. Academics and Advanced Students of Accounting, Strategy, or Management Studies will find the book an indispensable guide to this area.Trade ReviewAn indispensable guide for scholars and advanced students of accounting, strategy and management. * The International Journal of Accounting *Table of Contents1. Controlling Strategy ; 2. Content and Process Approaches to Studying Strategy and Management Control Systems ; 3. The Promise of Management Control Systems for Innovation and Strategic Change ; 4. What do we Know About Management Control Systems and Strategy? ; 5. Moving from Strategic Measurement to Strategic Data Analysis ; 6. Management Control Systems and the Crafting of Strategy: A Practice-Based View ; 7. Strategies and Organizational Problems: Construcing Corporate Value and Coherence in Balanced Scorecard Processes ; 8. Capital Budgeting, Coordination, and Strategy: A Field Study of Inter-Firm and Intra-Firm Mechanisms

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Book SynopsisAccounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education.This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine Table of ContentsPreface ; 1. Linking Accounting, Organizations and Institutions ; 2. Everyday Accounting Practices and Intentionality ; 3. Institutional Perspectives on the Internationalization of Accounting ; 4. Studying Accounting in Action: The Challenge of Engaging with Management Accounting Practice ; 5. Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information ; 6. Organizationally Oriented Management Accounting Research in the U.S.: A Case Study of the Diffusion of a Research Innovation ; 7. On the Relationship between Accounting and Social Space ; 8. What is the Object of Management? How Management Technologies Help to Create Manageable Objects ; 9. Governance and its Transnational Dynamics: Towards a Re-ordering of our World? ; 10. Governing Audit Globally - IFAC, the New International Financial Architecture and the Auditing Profession ; 11. The Study of Controller Agency ; 12. Sketch of Derivations in Wall Street and Atlantic Africa ; 13. Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice ; 14. Accounts of Science ; 15. Financial Accounting Without a State ; 16. Socio-political Studies of Financial Reporting and Standard Setting ; 17. On the Eclipse of Professionalism in Accounting: An Essay ; 18. All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization

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Book SynopsisConventional measures of national income and product and its components have proved enormously useful as indexes of economic activity and as the empirical foundations of much of macroeconomic analysis. Robert Eisner's The Total Incomes System of Accounts (TISA) brings critical new dimensions to those measures. It offers systematic extensions and expansions in an effort to count all of the output that goes into economic well-being, now and in the future. Eisner counts nonmarket as well as market production, including vast amounts of services produced by housewives and others in the home, capital formation by government and households as well as business, human and intangible capital invested in education, R&D, and health care, as well as tangible capital. He offers measures of net revaluations of tangible assets, redefines the critical boundaries between final and intermediate outputs, and presents separate sector accounts for business, nonprofit institutions, government, government ent

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Book SynopsisList of Figures List of Abbreviations PART 1: INTRODUCTION The End of a Global Age Global Finance v. National Captialism Redrawing Sovereignty in the City Accumulation and Institutional Change PART 2: THE EVOLUTION OF THE EUROMARKETS Defining Euromoney The Origins of the Eurodollar Market Developing a Foreign Market for Dollars US banks take over the London Eurodollar Market The Establishment of the Eurobond Market The State v. Market Dichotomy Historic Mechanisms PART 3: STERLING AND THE CITY-BANK-TREASURY NEXUS Sterling, the Discount Market and the Bill on London Public v. Private: Institutional Schizophrenia at the Bank of England The Return to Gold After Gold PART 4: RESTORING STERLING AFTER 1945 America v. Britain: Creating an International Monetary System Securing the Bank's Institutional Autonomy The Battle for Sterling European Payments Union Operation Robot The Climacteric of 1955 The Great Unmentionable Sterling and City Divorce PART 5: THE STATE, THE CITY AND THE EUROMARKETSTrade Review'...this is a valuable book that is well-researched and highly readable...It makes an important contribution to our understanding of the development of the international financial system...' - Ranald Michie, Bankhistorisches ArchivTable of ContentsList of Figures List of Abbreviations PART 1: INTRODUCTION The End of a Global Age Global Finance v. National Captialism Redrawing Sovereignty in the City Accumulation and Institutional Change PART 2: THE EVOLUTION OF THE EUROMARKETS Defining Euromoney The Origins of the Eurodollar Market Developing a Foreign Market for Dollars US banks take over the London Eurodollar Market The Establishment of the Eurobond Market The State v. Market Dichotomy Historic Mechanisms PART 3: STERLING AND THE CITY-BANK-TREASURY NEXUS Sterling, the Discount Market and the Bill on London Public v. Private: Institutional Schizophrenia at the Bank of England The Return to Gold After Gold PART 4: RESTORING STERLING AFTER 1945 America v. Britain: Creating an International Monetary System Securing the Bank's Institutional Autonomy The Battle for Sterling European Payments Union Operation Robot The Climacteric of 1955 The Great Unmentionable Sterling and City Divorce PART 5: THE STATE, THE CITY AND THE EUROMARKETS Locating the Historic Mechanisms in the Eurodollar Market Sir George Bolton: The Bank of England's 'Market Man' Disassociating the Eurodollar and Eurobond Markets Discovering the Onshore External Market The Bank of England View of the Eurodollar PART 6: AMERICA AND THE EUROMARKETS US Banks Operating in the London Eurodollar Market The Federal Reserve and the Continental Dollar Market The Kennedy Administration and the US Payments Deficit The US and the Eurobond The US Treasury discovers the Offshore Market in Foreign Dollars Discussing the Euromarkets with Britain Coming Late to the Feast PART 7: PUBLIC ACCOUNTABILITY V PRIVATE INTEREST GOVERNMENT The Bank of England and Public Accountability The City and Private Interest Government Musings, Questions and Conclusions Notes Bibliography Index

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Book SynopsisBased on the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) in January 2010, this provides a simplified summary of the main elements - using diagrams for each of the Standards to help the reader visualize the key decisions and choices their application requires.Table of ContentsContents Preface to the 4th Edition List of Abbreviations I. Introduction II. International Financial Reporting Standards IAS 1 Presentation of Financial Statements IAS 2 Inventories IAS 7 Statement of Cash Flows IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 Events after the Reporting Period IAS 11 Construction Contracts IAS 12 Income Taxes IAS 16 Property, Plant and Equipment IAS 17 Leases IAS 18 Revenue IAS 19 Employee Benefits IAS 20 Accounting for Government Grants and Disclosure of Government Assistance IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 23 Borrowing Costs IAS 24 Related Party Disclosures IAS 27 Consolidated and Separate Financial Statements IAS 28 Investments in Associates IAS 29 Financial Reporting in Hyperinflationary Economies IAS 31 Interests in Joint Ventures IAS 32 Financial Instruments: Presentation IAS 33 Earnings per Share IAS 34 Interim Financial Reporting IAS 36 Impairment of Assets IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 38 Intangible Assets IAS 39 Financial Instruments: Recognition and Measurement IAS 40 Investment Property IAS 41 Agriculture IFRS 1 First-time Adoption of International Financial Reporting Standards IFRS 2 Share-based Payment IFRS 3 Business Combinations IFRS 4 Insurance Contracts IFRS 5 Non-current Assets Held for Sale and Discontinued Operations IFRS 6 Exploration for and Evaluation of Mineral Resources IFRS 7 Financial Instruments: Disclosures IFRS 8 Operating Segments IFRS 9 Financial Instruments III. Interpretations of IFRIC IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments IFRIC 4 Determining whether an Arrangement contains a Lease IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds IFRIC 6 Liabilities arising from Participating in a Specific Market- Waste Electrical and Electronic Equipment IFRIC 7 Applying the Restatement Approach under IAS 29 "Financial Reporting in Hyperinflationary Economies" IFRIC 9 Reassessment of Embedded Derivatives IFRIC 10 Interim Financial Reporting and Impairment IFRIC 12 Service Concession Arrangements IFRIC 13 Customer Loyalty Programmes IFRIC 14 IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction IFRIC 15 Agreements for the Construction of Real Estate IFRIC 16 Hedges of a Net Investment in a Foreign Operation IFRIC 17 Distributions of Non-cash Assets to Owners IFRIC 18 Transfers of Assets from Customers IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

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Book SynopsisAn immersive history of fifty major American banks and their role in transforming the nation into a leading world power.Trade ReviewGenealogy of American Finance is sure to motivate interesting conversation, whether around a coffee table or in a classroom. Its strength comes from its breadth and level of detail-the scope of this genealogical approach has not been previously undertaken, and the fact that it manages to remain balanced and engaging is impressive. -- Matt Jaremski, Colgate University Genealogy of American Finance is a treasure trove of information on American banking and its history, in an unusual-and unusually useful-format. -- John Steele Gordon, author of Empire of Wealth: The Epic History of American Economic Power Wright and Sylla have produced an extremely valuable edition on the history of the fifty institutions central to American economic life. I highly recommended it to anyone with an interest in business history. -- Charles R. Geisst, author of Wall Street: A History and Beggar Thy Neighbor A treasure-trove history of America's top banks. Library Journal In addition to tracing the histories of America's 50 largest financial corporations, this richly illustrated coffee-table book spotlights many of the important economic events that influenced the evolutions of those institutions. -- Michael A. Martorelli Financial Analysts Journal A fascinating compilation of the genealogical histories of the fifty largest financial institutions in the United States... Clearly written and enjoyable to read. I expect that all readers will learn something new from the book and that the vast majority of readers will learn quite a bit. I recommend it with enthusiasm. -- Daniel Giedeman EH.Net A lavishly illustrated volume... Genealogy of American Finance is a remarkable and durable achievement, definitive and magisterial. -- Peter Eisenstadt Busines History ReviewTable of ContentsForeword, by Charles M. Royce Overview of the Big 50 Introduction: A Brief History of Banking in America Banks, Holding Companies and Corporate Genealogies: Necessary Technical Talk The Big 50 Ally Financial American Express American International Group BancWest Bank of America Bank of New York Mellon BB&T BBVA Compass Bancshares BMO Financial BOK Financial Capital One Financial Charles Schwab CIT Group Citigroup City National Comerica Deutsche Bank Discover Financial E*Trade Fifth Third Bancorp First Niagara General Electric Capital Goldman Sachs HSBC North America Hudson City Bancorp Huntington Bancshares John Deere Capital JPMorgan Chase KeyCorp M&T Bank Morgan Stanley New York Community Bancorp Northern Trust People's United Financial PNC Financial Services Popular Principal Financial Group RBS-Citizens Financial Regions Financial Santander Holdings USA State Street SunTrust Banks Synovus Financial TD Bank US Holding U.S. Bancorp UnionBanCal USAA Utrecht-America Holdings Wells Fargo Zions Bancorporation Conclusion Illustration Credits Index Acknowledgments

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Book SynopsisFinancial 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; equit

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Book SynopsisMartin Quinn is a full-time Lecturer in Accounting at Dublin City University, Dublin, Ireland. Previous to this he has eleven years experience in accounting and IT roles in the manufacturing sector. He is an Associate member of CIMA. He is also a registered PhD student at the University of Dundee aiming to complete his PhD in early 2009. He has contributed to two academic texts in the past two years: Drury, C. Management & Cost accounting, 7 edition 14 half page real world views McLaney & Atrill, Accounting, an introduction, 4 edition a series of key concepts for the MAL tool and a review of questions within MAL.Table of ContentsChapter 1 – Accounting fundamentals The nature, purpose and role of accounting Branches of accounting Accounting terms – assets, liabilities, income, expenditure etc Basic concepts – the business entity, underlying assumptions, accounting equation Users of accounting information and their needs – to include qualitative characteristics Chapter 2 – The business plan- Preparing a plan to present to a bank/financier Appreciation of costs and cost structures The concept of breakeven The basics of budgeting and planning Chapter 3 – Financing Sources of finance Financing options, costs, advantages/disadvantages Chapter 4 – Keeping the books Source documents and records Books of original entry Computerised entry Chapter 5 – Double entry accounting system Principles of the double-entry system Nominal and personal ledgers Control accounts – explanation and purpose The trial balance – preparation and purpose Chapter 6 – Income statement and Balance Sheet (sole trader) Preparation of basic income statement and balance sheet from trial balance Would introduce revenues, expenditures, accruals, depreciation, stock valuation Layout of the financial statements Chapter 7 – Accounts of limited companies Differences, additional requirements Chapter 8 – Cash Flow Statement Preparation of a cash flow statement Chapter 9 – Interpretation of financial statements Need to interpret accounts Usefulness and application of ratio analysis Main accounting ratios; relationships between ratios Chapter 10 – valuation of companies Book v market value Some simple valuation methods

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Book SynopsisThe successful first edition provided an introduction to the valuation and risk management of modern financial instruments, formulated in a precise mathematical expression and comprehensively covering all relevant topics using consistent and exact notation.Trade ReviewReview of previous edition: 'Whether you are looking for a standard reference or a stand-alone learning guide, Derivatives and Internal Models deserves a place on your bookshelf.' - RiskTable of ContentsPART I: FUNDAMENTALS Introduction Legal Framework Fundamental Risk Factors of Financial Markets Financial Instruments Derivatives and Underlyings PART II: METHODS Overview of the Assumptions for Different Valuation Methods Arbitrage The Black-Scholes Differential Equation Integral Forms and Analytic Solutions in the Black-Scholes World Numerical Solutions of Differential Equations using Finite Differences Binomial and Trinomial Trees Monte-Carlo Simulations Hedging Martingale and Numeraire Interest rates and Term Structure Models PART III: INSTRUMENTS Spot Transactions on Interest Instruments Forward Rate Transactions Plain Vanilla Options Exotic Options Structured Products and Stripping PART IV: RISK Fundamentals The Variance-Covariance Method Simulation Methods Interest Rate Risk and Cash Flows Example VaR-Computation Backtesting: Checking the Applied Methods Organizational Implementation of Risk Management PART V: MARKET DATA Term Structure Volatilities Time Series Analysis Probability and Statistics

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Book SynopsisTable of Contents1. Accounting and the Financial Statements. 2. The Accounting Information System. 3. Accrual Accounting. Making the Connection, Integrative Exercise: The Accounting Cycle. 4. Internal Control and Cash. 5. Sales and Receivables. 6. Cost of Goods Sold and Inventory. 7. Operating Assets. Making the Connection, Integrative Exercise: Integrated Asset Accounting. 8. Current and Contingent Liabilities. 9. Long-Term Liabilities. 10. Stockholders' Equity. Making the Connection, Integrative Exercise: Integrating Accounting for Liabilities and Equity. 11. The Statement of Cash Flows. 12. Financial Statements Analysis. Appendix 1: International Financial Reporting Standards. Appendix 2: Investments. Appendix 3: Time Value of Money. Appendix 4: Financial Statement Information: Under Armour. Appendix 5: Financial Statement Information: Columbia Sportswear. Glossary. Check Figures. Index.

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Book SynopsisBusinesses and the accounting profession have never been under such close ethical scrutiny because of the ethics scandals that have prevented organizations and people from reaching their objectives. Understanding why ethical behavior is so important to success and knowing potential pitfalls are key to your own success. Business & Professional Ethics for Directors, Executives & Accountants, 9e demonstrates that it's not just about learning rules. You must learn how to use ethical strategies, make ethical decisions, and integrate the latest information on ethics and governance scandals, legal liability and professional accounting and auditing issues. You must understand why developing an ethical corporate culture is essential to maintaining stakeholder support, and for auditors to audit financial statements. To keep learning interesting and underscore the importance of ethical issues, this edition provides more than 130 cases, including classic frauds, bankruptcies, loss of reputation, and unprofessional practices. Cases provide excellent opportunities for role playing and for developing your understanding of soft skills, including communications, persuasion, presentation, leadership and a global mindset.Table of ContentsCHAPTER 1 ETHICS EXPECTATIONS The Ethics Environment for Business: The Battle for Credibility, Reputation & Competitive Advantage New Expectations for Business Responses & Developments The Ethics Environment for Professional Accountants Managing Ethics Risks & Opportunities Questions Reading Insights References Case Insights ETHICS CASES involving (number of cases): Improper Behavior (5) Advertising & Sales promotion (4) Financial Transactions (2) Control of Information (2) Concerning the Environment (3) Product Safety (5) Accounting & Auditing (2) CHAPTER 2 ETHICS & GOVERNANCE SCANDALS Ethics & Governance: A Timeline of Important Events Ethics & Governance: The Early Developments Prior to 1970 Ethics & Governance: 1970���1990 Ethics & Governance: The Modern Era���1990 to the Present Significant Ethics & Governance Scandals & Events Signs of Ethical Collapse Ethics & Governance: Trends Ethics & Governance: Timetables of Important Events, 1929���2019 New sections: Unethical Bank Cultures Produce Scandals #MeToo Movement Reaches a Tipping Point Harmful Products Draw Huge Settlements and Change Perspectives Accounting Crises lead to Re-imagination of Professional Accountant���s Role U.S. Business Roundtable Statement Signals Acceptance of Stakeholder Interests Useful Video & Films Questions References Case Insights ETHICS CASES: Enron, Arthur Andersen, Worldcom LIBOR Manipulations, Deutsche Bank���s Cultural Disaster Bernie Madoff Scandal Wal-Mart Bribery, GM Ignition Faults, VW Cheats on Emissions Tests General Motors installed faulty ignition switches Takata air bags explode injuring passengers with metal shrapnel Volkswagen software defeats environmental exhaust emissions testing Valeant Pharmaceuticals and Turing Pharmaceuticals bought drugs and jumped prices CHAPTER 3 ETHICAL BEHAVIOR���PHILOSOPHERS��� CONTRIBUTIONS 127 Ethics & Moral Codes Ethics & Business Self-Interest & Economics Ethics, Business & The Law Major Ethical Theories Useful in Resolving Ethical Dilemmas Moral Imagination Questions Case Insights Useful Video & Film References ETHICS CASES about improper behavior (7) John DeLorean���s Overcommitment to His Company Google���s Tax Minimization Strategy: Utilitarian Consequences New York Times Dual Class Share Structure: Distributive Injustice? Ben and Jerry���s Application of the Rawlsian Difference Principle Merck and River Blindness: Justice as Fairness Beach-Nut Nutrition Corporation and Blind Corporate Loyalty Johnson & Johnson���s Worldwide Recall of Tylenol: Virtue Ethics CHAPTER 4 PRACTICAL ETHICAL DECISION MAKING Introduction Motivating Developments for Ethical Learning Ethical Decision Making Framework (EDM)���An Overview Philosophical Approaches���An Overview: Consequentialism (Utilitarianism), Deontology, & Virtue Ethics Sniff Tests & Common Heuristics���Preliminary Tests of Ethicality Stakeholder Impact Analysis���Comprehensive Tool for Assessing Decisions & Actions Stakeholder Impact Analysis: Modified Traditional Decision-Making Approaches Integrating Philosophical & Stakeholder Impact Analysis Approaches Other Ethics Decision-Making Issues A Comprehensive Ethical Decision-Making Framework Conclusion Questions References Illustrative Applications & Case Insights ILLUSTRATIVE APPLICATIONS (4) ETHICS CASES About: Harm to individuals (4) Harm to the environment (1) Governance decisions (3) CHAPTER 5 CORPORATE ETHICAL GOVERNANCE & ACCOUNTABILITY Modern Governance & Accountability Framework���To Shareholders & Other Stakeholders New Expectations���New Framework to Restore Credibility Corporate Governance Overview Accountability to Shareholders or Stakeholders? The Shareholder Value Myth Governance for Broad Stakeholder Accountability Guidance Mechanisms���Ethical Culture & Code of Conduct Threats to Good Governance & Accountability Misunderstanding Objectives & Fiduciary Duty Failure to Identify & Manage Ethics Risks Conflicts of Interest Key Elements of Corporate Governance & Accountability Compelling Evidence for the Development of an Ethical Corporate Culture Developing, Implementing, & Managing an Ethical Corporate Culture Corporate Codes of Conduct Ethical Leadership Corporate Psychopaths Director & Officer Liability Public Accountability Benchmarks Conclusion���Toward a Culture of Integrity Questions Case Insights Reading Insights References ETHICS CASES on: Ethical Corporate Culture (4) Ethical Leadership (3) Bribery (4) Corporate Governance & Managerial Opportunism (5) Fraudulent & Questionable Financial Reporting (7) Stock Market (7) Product Safety (2) APPENDIX A: Alternative Governance Theories Sears Compensation Plan Backfires Wells Fargo Suffers from an Unethical Culture Johnson & Johnson Credo Spying Scandal at Credit Suisse: Ethical Leadership? CHAPTER 6 PROFESSIONAL ACCOUNTING IN THE PUBLIC INTEREST Purpose of the Chapter Professional Accounting���s Traditional Role Historic Shortfalls in Meeting Professional Expectations Professional Accounting and the Public Interest Implications for Services Offered Judgment & Values Sources of Ethical Guidance Professional Codes of Conduct Conceptual Framework for Assessing Threats to Compliance Conflicts of Interest: Threats to Independence Assessment using the Conceptual Framework Approach A Stakeholder Impact Analysis Affecting Services Offered Involving Improper Use of Influence Involving Use or Misuse of Information (Confidentiality) Questionable Tax Services & Practices Laws & Jurisprudence Moral Courage Is Vital to Professional Accounting: Globalization Heightens the Requirement When Codes & Laws Don���t Help Broadening Role for Professional Accountants Conclusion Questions Reading Insights Case Insights References ETHICS CASES: Famous events and scandals (5) Professional & Fiduciary Duty (13) Accounting & Auditing Dilemmas (11) Fundamental Accounting & Auditing Issues Cases (3) Tax & Regulatory Cases (7) Transfer Pricing by Apple The Business Reality Test for Transfer Pricing Tax Inversions: Deal or No Deal CHAPTER 7 MANAGING ETHICS RISKS & OPPORTUNITIES Ethics Risks & Opportunities: Identification & Assessment Management & Mitigation Stakeholder Accountability Key Ethics Risk Issues & Tools; Workplace Ethics New Section: Freedom from Sexual Harassment (#MeToo Movement) Whistleblower Programs & Ethics Inquiry Services Fraud & White Collar Crime New Section on Forensic Accounting Bribery & International Operations New Section on Money Laundering Crisis Management Conclusion Questions Case Insights Reading Insights References ETHICS CASES about: CSR Cases���Environmental Issues (3) Workplace Ethics Cases Discrimination & Abuse (6) Spying (2) White Collar Crime (3) Bribery & International Operations Cases (10) Risk & Crisis Management Cases (7) APPENDIX A: Ethics Audit Program Annual Audit Questions Bribery by Lockheed Corporation Spawns the U.S. FCPA Niko Resources ��� Canada���s First Significant Bribery Prosecution Daimlerchrysler Subject to Bribery U.S. Laws CHAPTER 8 SUBPRIME LENDING FIASCO���ETHICS ISSUES The Economic Train Wreck���A Global Disaster Stages of the Subprime Lending Fiasco How Did the Subprime Lending Crisis Happen? Ethics Issues���The Subprime Lending Fiasco Ethics Lessons Questions Case Insights Useful Videos & Films References ETHICS CASES about: Questionable ethical values (1) Conflicts of interest (4) Accounting manipulation (2) Morale courage (1) A Subprime Mortgage-Backed Security Gone Awry Investment Bankers in the Movies How Much Were the Investment Bankers Paid during the Crisis?

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Book SynopsisDiscover the importance of financial accounting in creating a successful business and prosperous society with Warren/Jones' CORPORATE FINANCIAL ACCOUNTING, 16E. This best-selling book clearly presents core financial accounting concepts within a meaningful business context, using engaging learning features that ensure a relevant, innovative learning experience. The authors demonstrate how accounting is more than just data or black-and-white rules. Updated content addresses the latest development and tools in corporate accounting today -- from using data analytics effectively to understanding the impact of discounts and sales in retail accounting. CNOWv2 online resources work with practice opportunities to ensure you understand and can apply key accounting principles. Prepare for immediate success on exams and advancements in your business career as you learn how to apply the key information that accounting provides to make critical business decisions.Table of Contents1. Introduction to Accounting and Business. 2. Analyzing Transactions. 3. The Adjusting Process. 4. The Accounting Cycle. Appendix 1: Preparing the End-of-Period Spreadsheet. Appendix 2: Statement of Cash Flows ��� NetSolutions. 5. Accounting for Retail Businesses. Appendix 1: Sales Discounts. Appendix 2: Periodic Inventory System. 6. Inventories. Appendix: Estimating Inventory Cost. 7. Internal Control and Cash. 8. Receivables. 9. Long-term Operating Assets: Fixed and Intangible. 10. Liabilities: Current, Installment Notes, and Contingencies. 11. Liabilities: Bonds Payable. Appendix 1: Present Value Concepts for Pricing Bonds. Appendix 2: Effective Interest Rate Method of Amortization. 12. Corporations: Organization, Stock Transactions, and Dividends. 13. Statement of Cash Flows. 14. Financial Statement Analysis. Appendix: Spreadsheet for Statement of Cash Flows: Indirect Method. Appendix A: Present Value Tables. Appendix B: Selected Topics. Topic 1: Investments. Topic 2: Foreign Currency Transactions. Topic 3: Corporate Taxes. Topic 4: Reporting Unusual Items and Comprehensive Income. Topic 5: Revenue Recognition. Topic 6: International Accounting Standards. Appendix C: Nike Inc Annual Report (10-K). Appendix D: Reversing Entries (online). Appendix E: Special Journals and Subsidiary Ledgers (online). Appendix F: Spreadsheet for Statement of Cash Flows: Direct Method (online). Glossary. Index.

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Book SynopsisEstablish a strong foundation in accounting fundamentals that will help you succeed in your career and business with Warren/Jones/Tayler's FINANCIAL AND MANAGERIAL ACCOUNTING, 16E. The latest business illustrations and current examples provide a meaningful context that demonstrates how each chapter's content fits into the "big picture." The authors clearly connect fundamental accounting concepts to real businesses today. Each chapter begins with a real company opener that is referenced throughout the chapter. New examples and cases in each chapter highlight how to use and apply data analytics. These cases use data sets related to the chapter content while showing you how to analyze and develop reports using Excel and Tableau. In addition, updated Certified Management Accountant (CMA) exam questions prepare you for professional success. Pathways Challenges also help you hone critical-thinking skills. CNOWv2 online resources are also available to reinforce understanding.Table of Contents1. Introduction to Accounting and Business. 2. Analyzing Transactions. 3. The Adjusting Process. 4. The Accounting Cycle. 5. Accounting for Retail Businesses. 6. Inventories. 7. Internal Control and Cash. 8. Receivables. 9. Long-Term Assets: Fixed and Intangible. 10. Liabilities: Current, Installment Notes, and Contingencies. 11. Liabilities: Bonds Payable. 12. Corporations: Organization, Stock Transactions, and Dividends. 13. Statement of Cash Flows. 14. Financial Statement Analysis. 15. Introduction to Managerial Accounting. 16. Job Order Costing. 17. Process Costing. 18. Activity-Based Costing. 19. Support Department and Joint Cost Allocation. 20. Cost-Volume-Profit Analysis. 21. Variable Costing for Management Analysis. 22. Budgeting. 23. Evaluating Variances from Standard Costs. 24. Evaluating Decentralized Operations. 25. Differential Analysis and Product Pricing. 26. Capital Investment Analysis. 27. Lean Manufacturing and Activity Analysis. 28. The Balanced Scorecard and Corporate Social Responsibility. Appendix A: Interest Tables. Appendix B: Selected Topics. Appendix C: Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2020 Selected Excerpts. Appendix D: Reversing Entries (Online). Appendix E: Special Journals and Subsidiary Ledgers (Online). Glossary. Index.

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