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Books > Business & Economics > Finance & accounting > Accounting > Financial accounting
The SAGE Course Companion on Financial Accounting is an accessible
introduction to the subject that will help readers to master key
concepts and enhance their thinking skills in line with course
requirements. It provides support on how to revise for exams and
prepare for and write assessed pieces. Designed to compliment
existing textbooks for the course, the companion provides: - Easy
access to the key issues in Financial Accouting - Practice
questions and sample answers to help you prepare for exams and
assignments - Tips to help you remember key points and earn extra
marks - Helpful summaries of the approach taken by the main course
textbooks - Guidance on the essential study skills required to pass
the course The SAGE Course Companion on Financial Accounting is
much more than a revision guide for undergraduates; it is an
essential tool that will help readers take their course
understanding to new levels and help them achieve success in their
undergraduate course.
This book investigates the going-concern principle in the
non-financial disclosure by companies in the international scenario
proposing concepts and challenges to come. Following the main
accounting literature, requirements and regulations, this book
proposes the current state of the art in the non-financial
disclosure, collecting main mandatory and voluntary frameworks and
standards (e.g. European Directive 2014/95/UE on non-financial
information, Global Reporting Initiative, International Integrated
Reporting Council, Sustainability Accounting Standards Board,
Climate Disclosure Standard Board, Carbon Disclosure Project,
AA1000). This is a useful proposition for the investigation of the
presence versus absence of the going concern in the sustainability
and non-financial reports and disclosure by companies. Through a
qualitative methodology, this book is intended to show the
incidence of the going-concern in the non-financial disclosure and
to what content and meaning it is refereed. Several issues and
characteristics of information provided to stakeholders are
drafted.
This book discusses the theory, methods, and applications of flow
of funds analysis. The book integrates the basic principles of
economic statistics, financial accounts, international finance,
econometric models, and financial network analysis, providing a
systematic and comprehensive introduction to the interconnection
between these research fields. It thus provides the reader with the
intellectual groundwork indispensable for understanding the
workings and interactions of today's globalized financial markets.
The main focus of the book is how to observe the flow of funds in
macroeconomics, how to measure the global flow of funds (GFF), and
how to use GFF data to carry out an analysis. Based on the
statistical framework for measuring GFF under the System of
National Accounts, the book identifies the systematic relationship
of financial linkages among economic sectors and with the rest of
the world while integrating data sources that include stock data,
geographically broken down by country-region, and selected
financial instruments. It sets out the GFF concept and constructs a
GFF matrix (metadata) on a from-whom-to-whom basis within a
country-by-country pattern. Lastly, an established GFF matrix table
is used to conduct an empirical study including an econometric
model and financial network analysis.
This book examines current topics and trends in strategic auditing,
accounting and finance in digital transformation both from a
theoretical and practical perspective. It covers areas such as
internal control, corporate governance, enterprise risk management,
sustainability and competition. The contributors of this volume
emphasize how strategic approaches in this area help companies in
achieving targets. The contributions illustrate how by providing
good governance, reliable financial reporting, and accountability,
businesses can win a competitive advantage. It further discusses
how new technological developments like artificial intelligence
(AI), cybersystems, network technologies, financial mobility and
smart applications, will shape the future of accounting and
auditing for firms.
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