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Books > Business & Economics > Finance & accounting > Accounting
The Institute of Chartered Accountants Australia s Auditing,
Assurance and Ethics Handbook 2013 incorporates all of the
Australian Auditing and Assurance Standards in Clarity format,
Guidance Statements and Professional and Ethical Standards issued
as at 1 December 2012. New to the 2013 edition are: * The Standard
on Assurance Engagements ASAE 3410 Assurance Engagements on
Greenhouse Gas Statements * Two new Standards on Assurance
Engagements ASAE 3420 and ASAE 3450, which relate to assurance
engagements in the context of fundraisings * The Standard on
Related Services ASRS 4450 Comfort Letter Engagements * Guidance
Statement GS 020 Special Considerations in Auditing Financial
Instruments * APESB Guidance Note GN 40 Ethical Conflicts in the
Workplace - Considerations for Members in Business Where necessary,
Standards have also been updated for the minor amendments included
in the AUASB s amending Standards. For material issued after 1
December 2012, please refer to auasb.gov.au and apesb.org.au, which
are regularly updated throughout the year. The companion volume to
this handbook, the Institute of Chartered Accountants Australia s
Financial Reporting Handbook 2013, brings together all of the
Australian Accounting Standards and Interpretations as issued at 1
December 2012.
Running with the Big Dogs In The Wizard of Oz, Dorothy's Toto was
clearly a dog of character. He knew when to sit still, when to
bark, and when to make a fuss. He was simply a real dog with real
observations about real situations. And the Oz experience
reinforced what his parents taught him as a small pup: Care deeply.
Bark only when necessary but then, forcefully. Be curious. Express
yourself. Embrace the world and have no fears. The story of
Dorothy's journey to Oz has captivated generations of children and
adults alike since it was first published by L. Frank Baum in 1900.
Dorothy's adventures have been analyzed from virtually every
perspective-psychological, historical, economic, and the
like-except from the perspective of the only other character that
was with her every step of the way: Toto Dorothy's little dog wrote
this book and buried his manuscript in a can with an old bone on
the original Gale farmstead. Dr. Fickenscher came upon it quite
accidently and was given the opportunity to edit Toto's original
thoughts on the Leadership Lessons from The Wizard of Oz, which he
now shares with you. Of course, there are the usual thoughts on
brainpower, heart, and courage, but in this book, there is much,
much more. The many lessons of Oz will captivate your imagination
and, no doubt, serve as a guide in your quest to become a better
leader Toto's Reflections will help you contribute to making a
difference in the world, and challenge you to consider what you can
do, starting right now, to make the world a better place
Financial Accounting: A Course for All Majors was written for
general education classes that include students from all
disciplines. Chapters are concise so that students will actually
take the time to read them; the writing style is nontechnical and
informal so that all majors can comprehend the material; the
numerical examples stress the key concepts but avoid unnecessary
complications that can be an impediment to learning. Many financial
accounting textbooks are user-oriented. This book is
student-oriented. It was designed for students who may only take
one financial accounting course; if they do not complete the
course, financial accounting will always be a mystery to them and
they will remain financially illiterate. This book strives to make
financial accounting accessible to all majors so that they can
improve their financial literacy and make better, more informed,
financial decisions in their personal and professional lives. This
book can be used as the primary textbook in a survey course, or as
a supplemental resource in any course that requires a solid
foundation in financial accounting. It will also be a useful primer
for any manager who needs to refresh their knowledge of financial
accounting.
This book focuses on the Indonesian Financial Service Authority
(FSA), which is a newly established authority within Indonesian
financial services institutions that has emerged as the ultimate
decision-maker for portfolio investment liberalization. In doing
so, the book elaborates on how the emergence of the Indonesian FSA
has resulted in implementation gaps in Indonesia, in the area of
portfolio investment liberalization. The book reveals that the
endowment of an 'independent and free' status, as well as the FSA's
power over the Indonesian financial sector, has allowed agents in
the FSA to provide different positions or responses to the already
agreed ASEAN financial liberalization initiatives. Contrary to the
expectations of most writers that the independent status of an
institution would advance financial liberalization, this book shows
that the 'independent and free' status of the Indonesian FSA has
actually stymied financial liberalization. To achieve this, the
book employs a modified account of the historical institutionalism
approach, or 'the agents-in-context' approach, examining how and
why the Indonesian FSA has emerged as an independent authority. The
insights drawn from applying a modified historical institutionalism
approach to the case study of Indonesian portfolio investment
liberalization critiques and complements existing works in the
regionalism literature in general, and ASEAN financial integration
particularly.
This path-breaking book shows how green accounting can be
compatible with ecological economics and how it can contribute to
the implementation of sustainability. It explores the history and
methodology of green accounting and describes the state-of-the-art
construction of green accounts in individual countries.The authors
first provide an overview of the history of national accounting and
its place in the debate concerning sustainability. In particular
they address the social role that accounts play, the relationship
of national accounts to economic traditions, and the relationship
between green national accounts and ecological economics. They go
on to describe issues related to the history of green accounts and
the methodologies adopted, and discuss the Dutch experience with
the NAMEA system, the use of input-output analysis in national
accounting and the conceptual issues raised by green accounting.
Finally, the authors show how green accounts are being constructed
and used in various countries, by both national governments and
corporate businesses. The book features new case studies of green
national accounting in Europe, Africa and Canada, the UK experience
in establishing green accounts and the process of greening business
accounts. Greening the Accounts will be required reading for
scholars of ecological economics, environmental studies and
business and national accounting.
This book explores current digitalization issues in finance and
accounting with particular focus on emerging and transitioning
markets. It features models, empirical studies and cases studies on
topics such as Fintech, blockchain technology, financing renewable
energy, and XBRL usage from sectors such health care, pharmacology,
transportation, and education. Such a complex view of current
economic phenomena makes the volume attractive not only for
academia, but also for regulators and policy-makers, when
deliberating the potential outcome of competing regulatory
mechanisms.
This book provides an overview of earnings quality (EQ) in the
context of financial reporting and offers suggestions for defining
and measuring it. Although EQ has received increasing attention
from investors, creditors, regulators, and researchers in different
areas, there are various definitions of it and different approaches
for its measurement. The book describes the relationship between EQ
and earnings management (EM) since they can be considered related
challenges, especially in the context of international financial
reporting standards (IAS/IFRSs). EM occurs when managers make
discretionary accounting choices that are regarded as either an
efficient communication of private information to improve the
informativeness of a firm's current and future performance, or a
distorting disclosure to mislead the firm's true performance. The
intentional manipulation of earnings by managers, within the limits
allowed by the accounting standards, may alter the usefulness of
financial reporting and lead to lower quality of earnings. The use
of fair value in financial reporting has created a current debate
about the impact it might have on EQ. At times, the high
subjectivity in estimating fair value can allow opportunities for
the exercise of management judgments and intentional bias, which
can reduce the quality of financial reporting. Management
discretion can result in high EM and hence in a reduction of EQ.
Particularly during difficult financial periods, managers engage in
EM to mask the negative effects of the turmoil, and in such
circumstances accruals and earnings smoothing are attempts to
reduce abnormal variations of earnings in such circumstances. This
book is a valuable resource for those interested in wider
perspectives on EQ and it adds to the research studies on this
topic in the context of financial reporting.
Easy to follow, friendly, and conversational How to Talk Finance will help you get the low down on the numbers behind your business -what they are, what they mean and how you can use them to get ahead.
For courses in Forensic Accounting An inside view into the practice
of forensic accounting As a result of increased litigation and
regulatory enforcement, the demand for forensic accountants has
never been higher. This area of specialty is considered the top
niche market in the accounting profession. The new Forensic
Accounting is the first text of its kind to provide a comprehensive
view of what forensic accountants actually do and how they do it.
With experience as both practitioners and educators, authors Robert
Rufus, Laura Miller, and William Hahn offer a unique perspective
that bridges the gap between theory and practice. They present
concepts in the context of a scientific approach, emphasizing
critical thinking, reasoning, and problem solving-skills that are
useful in a wide variety of academic and professional environments.
And because its content is consistent with the AICPA curriculum for
the Certified in Financial Forensics (CFF) credential, this text
gives your students a head start on the path toward career
advancement. Forensic Accounting facilitates an outstanding
teaching and learning experience-for you and your students.It will
help you to: * Introduce the requisite forensic accounting skills:
The text identifies a three-layer skill set and provides students
instruction in the key areas of forensic accounting expertise. *
Offer an inside view into forensic accounting practice: Integrated
case studies and sample documents give students a glimpse into the
actual practice of forensic accounting. * Highlight the importance
of a scientific approach: The authors explain the benefits of
utilizing a scientific approach and provide opportunities for
students to practice its application. * Foster thorough
understanding via learning aids: Various tools, throughout the text
and at the end of each chapter, support students as they learn and
review.
Candon, Todd and Seabolt have written a brief, accessible
introduction to business valuation and forensic accounting to help
Hawaii residents involved in settling disputes over the values of
businesses and business interests. Most often these sorts of
disputes come about because co-owners of businesses are going their
separate ways. It may be because of a pending divorce. It may be
due to a disagreement among the co-owners. Whatever the motivation,
this book will help the parties and their advisors chart their
future course. This primer on business valuation and forensic
accounting is designed for business owners but may be of interest
to others in the islands of Hawaii and elsewhere. Included is a
brief summary of the major business valuation professional
credentials, the related professional standards and a brief
description of the process involved in developing an opinion of the
value of a business interest. It also summarizes, from a valuation
analyst's point of view, the case law that guides the valuation of
businesses in Hawaii in the context of divorce. Forensic accounting
standards, credentials and procedures, as well as examples of
certain fraud schemes, are also included because, in financial
disputes, one or more parties sometimes suspect that someone else
is hiding the financial ball.
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