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BPP Learning Media is the AIA s official publisher and our Study Texts are endorsed by AIA examiners.

Academics and practitioners argue that intangible values have become significant value drivers of today's economy. Major production inputs no longer comprise of property, plant and equipment, but rather of brands, knowledge and other technological innovation. Based on this notion, information on such phenomena is supposedly crucial for existing and potential capital providers in making decisions whether to allocate resources to a company. This thesis examines the information use and needs of financial analysts with respect to intangible values. The purpose is to shed light on the usefulness of such information from the perspective of one of the primary user groups of IFRSs.

The general store in late-nineteenth-century America was often the economic heart of a small town. Merchants sold goods necessary for residents' daily survival and extended credit to many of their customers; cash-poor farmers relied on merchants for their economic well-being just as the retailers needed customers to purchase their wares. But there was more to this mutual dependence than economics. Store owners often helped found churches and other institutions, and they and their customers worshiped together, sent their children to the same schools, and in times of crisis, came to one another's assistance. For this social and cultural history, Linda English combed store account ledgers from the 1870s and 1880s and found in them the experiences of thousands of people in Texas and Indian Territory. Particularly revealing are her insights into the everyday lives of women, immigrants, and ethnic and racial minorities, especially African Americans and American Indians. A store's ledger entries yield a wealth of detail about its proprietor, customers, and merchandise. As a local gathering place, the general store witnessed many aspects of residents' daily lives - many of them recorded, if hastily, in account books. In a small community with only one store, the clientele would include white, black, and Indian shoppers and, in some locales, Mexican American and other immigrants. Flour, coffee, salt, potatoes, tobacco, domestic fabrics, and other staples typified most purchases, but occasional luxury items reflected the buyer's desire for refinement and upward mobility. Recognizing that townspeople often accessed the wider world through the general store, English also traces the impact of national concerns on remote rural areas - including Reconstruction, race relations, women's rights, and temperance campaigns. In describing the social status of store owners and their economic and political roles in both small agricultural communities and larger towns, English fleshes out the fascinating history of daily life in Indian Territory and Texas in a time of transition.

A review of the literature on environmental taxes, focusing on European experiences, and analysing how such taxes can contribute to green causes as well as reducing the tax burden from "ordinary" taxation. The authors examine the potential 'double dividend' from tax reform for helping the environment, reducing unemployment and encouraging growth.

Contributors discuss the Alaska Permanent Fund (APF) and Permanent Fund Dividend (PFD) as a model both for resource policy and for social policy. This book explores whether other states, nations, or regions would benefit from an Alaskan-style dividend. The book also looks at possible ways that the model might be altered and improved.

Financial Products, first published in 2008, provides a step-by-step guide to some of the most important ideas in financial mathematics. It describes and explains interest rates, discounting, arbitrage, risk neutral probabilities, forward contracts, futures, bonds, FRA and swaps. It shows how to construct both elementary and complex (Libor) zero curves. Options are described, illustrated and then priced using the Black Scholes formula and binomial trees. Finally, there is a chapter describing default probabilities, credit ratings and credit derivatives (CDS, TRS, CSO and CDO). An important feature of the book is that it explains this range of concepts and techniques in a way that can be understood by those with only a basic understanding of algebra. Many of the calculations are illustrated using Excel spreadsheets, as are some of the more complex algebraic processes. This accessible approach makes it an ideal introduction to financial products for undergraduates and those studying for professional financial qualifications.

A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.

Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.

Establish a strong foundation in the accounting fundamentals that you need to succeed with Warren/Jones/Tayler's FINANCIAL AND MANAGERIAL ACCOUNTING, 15E. This leading book's business examples provide a meaningful context as they demonstrate how each chapter's content fits into the big picture. The authors clearly connect fundamental accounting concepts to real businesses today. For example, each chapter begins with a real-world company opener that is linked to applicable content throughout the chapter. In addition, new Certified Management Accountant (CMA) exam questions prepare you for professional success, while Pathways Challenges help you hone critical-thinking skills. This edition also works seamlessly with online CNOWv2 resources to provide a range of activities that guide you through each stage of the learning process from motivation to mastery.

Accounting is the language of business, increasingly standardized across the world through powerful global corporations: a technical skill used to reach the correct, unquestionable answer. Yet, as recent corporate scandals have shown, a whole range of financial professionals (auditors, bankers, analysts, company directors) can collectively fail to question dubious actions. How can this be possible?
To understand such failures, this book explores how accountants construct the technical knowledge they deem relevant to decision-making. In doing so, it not only offers a new way to understand deviance and scandals, but also suggests a reappraisal of accounting knowledge which has important implications for everyday commercial life.
The book is based on interviews with chartered accountants working in the largest accountancy practices in London. The interviews reveal that although accounting decisions seem clear after they have been made, the process of making them is contested and opaque. Yet accountants nonetheless tend to describe their work as if it were straightforward and technical. Accountants' Truth digs beneath the surface to explore how accountants actually construct knowledge, and draws out the implications of that process with respect to issues such as professionalism, performance, transparency, and ethics.
This important book concludes that accountants' technical discourse undermines their ethical reasoning by obscuring the ways in which accounting decisions must be thought through in practice. Accountants with particular ethical perspectives more readily understand and construct particular types of knowledge, so the two issues of knowledge and of ethics are inseparable. Increasingly technical accounting rules can therefore counterproductive. Instead, our best approach to avoiding future scandals is to redefine and reinvigorate professional ethics in the financial world.

The 39th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.

The 38th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities

How do public spaces generate accountability and advance social equity? Stimulating the conversation, the articles in this volume explore the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking a balancing of social and economic interests. How are communities served in hospitals and schools by accounting standards and administrators? Are shareholders protected from managers' opportunistic behaviors? How is professional status supported or denied for women in Columbia and other regions of the globe? Accounting's role in producing worldviews, creating visibilities and in impacting our quality of life stimulates our engagement in these significant issues, reinvigorating what it means to provide accountability. We follow the legacy of public interest and critical accounting research in this volume, uncovering the discipline's relationship to power and symbolism and its impact on our security and well-being as a challenge to conventional accounting.

Margins of Error in Accounting covers the main reasons why published company accounts cannot be completely 'accurate' and the likely extent of the resulting errors. Separate chapters cover: the 'interim-ness' of accounts; the use of current value estimates; the cumulative effect of inflation on money as the unit of account.

Financial statement analysis involves an understanding of an entity by applying analytical techniques to its accounting numbers. However, financial statement analyses are going through a transformation similar to the manufacturing age changing to information centered orientation. That is, it is no longer sufficient to understand the tools for analysing financial accounting information. Other types of relevant information that are not directly captured by financial statement information have a profound effect on creditors, investors, reporting bureaus, governmental agencies and regulators. This text differs from other financial statement textbooks in that it not only takes the traditional analysis of financial information, but also management and economic information that is not directly measurable or easily derived from financial accounting reports. Further, this textbook emphasises the measurement and valuation of brand, sustainability, ethical systems and trusts systems. Moreover, this text also differs in that it provides a modeling viewpoint of information analysis linked with decision makers perception and judgments before arriving at a decision. The modeling perspective enhances financial statement analysis by: 1. Including not only financial information, but also management and economic information; 2. Combining the passive tools used in investment and financial analysis (eg: ratio analysis) with individuals framing of the problem (perception) and analysis (judgment) before arriving at a decision; 3. Viewing information analysis through a camera lens reinforced by a basic two stage modeling approach in order to support decisions regarding a particular course of action to implement. Further, this text transforms what other financial statement analysis textbooks emphasise as an input-output and static analysis approach to a more dynamic and process approach. In addition, this textbook divulges from a financial analysis viewpoint to a knowledge creation perspective. This new knowledge creation perspective is intended for upper level undergraduates and graduate students, such as accounting, economic, finance, information systems, marketing, organisational behavior students, and psychology and sociology students. In addition, this book can be beneficial to government, non-profit and business oriented individuals.

Financial Products provides a step-by-step guide to some of the most important ideas in financial mathematics. It describes and explains interest rates, discounting, arbitrage, risk neutral probabilities, forward contracts, futures, bonds, FRA and swaps. It shows how to construct both elementary and complex (Libor) zero curves. Options are described, illustrated and then priced using the Black Scholes formula and binomial trees. Finally, there is a chapter describing default probabilities, credit ratings and credit derivatives (CDS, TRS, CSO and CDO). An important feature of the book is that it explains this range of concepts and techniques in a way that can be understood by those with only a basic understanding of algebra. Many of the calculations are illustrated using Excel spreadsheets, as are some of the more complex algebraic processes. This accessible approach makes it an ideal introduction to financial products for undergraduates and those studying for professional financial qualifications.

For introductory courses in Financial Accounting. Understanding Financial Accounting as the Language of Business Once individuals see that accounting is the language of business, they are on their way to academic and professional success. Financial Accounting translates the essentials of accounting to readers so they understand why and when financially sound decisions are made in business today. The Fourth Edition uses real-world examples from Bold City Brewery and other businesses that readers encounter in their everyday lives, making the material relevant and giving readers more of those "I get it" moments. Also Available with MyAccountingLab (R) MyAccountingLab is an online homework, tutorial, and assessment program designed to work with this text to engage students and improve results. Within its structured environment, students practice what they learn, test their understanding, and pursue a personalized study plan that helps them better absorb course material and understand difficult concepts. NOTE: You are purchasing a standalone product; MyAccountingLab does not come packaged with this content. If you would like to purchase both the physical text and MyAccountingLab search for: 0134436113 /9780134436111 Financial Accounting Plus MyAccountingLab with Pearson eText -- Access Card Package Package consists of: 0134115651 / 9780134115658 MyAccountingLab with Pearson eText -- Access Card -- for Financial Accounting 0134125053 / 9780134125053 Financial Accounting

This is the first single-volume desktop reference on mergers, acquisitions, and divestitures to cover all important aspects at once, including business, legal, finance, accounting, tax, and process issues. The author writes in an engaging, accessible style that will appeal to professionals and students alike.

Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: * What is the role of accounting in security valuation, decision making and contracting? * What can we learn from economics-based research in accounting? * What is the role of auditing and how can accounting standards be enforced? * What are the cost and benefits of accounting and disclosure regulation? * What is the role of accounting in society? * How does lobbying affect the political process of standard setting? * What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.

Applied Financial Accounting is an exciting textbook that successfully applies the traditional basis and theory of accounting to an actual company annual report. Based on UK standards, but highlighting where international standards differ, this text will meet the needs of changing accounting practice. The book explains the detailed regulatory framework of accounting and makes this accessible to students by applying it throughout to an actual company annual report (Domino's Pizzas UK and IRL plc.) Each chapter contains several cross-references to the main report and also a range of other company references. The application of the theory is reinforced with a wealth of pedagogical features including case studies, web links, glossary, multiple choice questions, numerical questions and longer exam questions. This book is an excellent introduction to financial accounting and reporting which users will find student-friendly, up-to-date and informative. ONLINE RESOURCE CENTRE For lecturers: discussion questions, maxi case studies, PowerPoint slides, random question generaotr, figures and longer questions. for student: gloassary, multiple choice questions, proformas and calculations, and web links.

Financial markets are said to be an important source in providing capital to other sectors in every economy. Their establishment, operation, development, and practices have important implications in the development process of every country. There are also challenges that every country must deal with, such as institutional rigidities in some countries that could curtail financial development and introduce severe challenges. Dealing with the challenges and introducing new practices to smooth out the operation of the financial markets is an important goal. This book focuses on some of the issues related to recent developments in financial markets, their rigidities, and implications for the future of these markets, compiled over nine chapters. Topics discussed include the impact of financial development on income distribution; optimising trading strategies and decision making rules to trade with a special emphasis on reducing investment risk; similarities and differences in retail and institutional use of alternative investments; a new method of analysing information and forecasting foreign exchange and financial markets; improving communication skills in reducing risks in financial markets and retail clients; and, finally, how to stabilise the government bond market.