The rapidly evolving nature of emerging technologies, and the transformative and disruptive tendencies offered by these are reshaping professional activities, operations and functions as well as value creation.Exploring the wide ranging implications of the use of multiple emerging technologies by professional accountants, Social Media and Cloud Technology Use in Accounting providing illuminating insights in an exploratory study that reviews emerging technologies within an developing economy.Femi Oladele and Timothy Oyewole present a robust analysis of the literature surrounding established concepts and constructs within Accounting and explore changes for training and the wider framework for all areas of Accounting practice.The results of an in-depth predictive and interpretive value-analyses of Accountants' Training Framework (ATF) and Perception (PCT) on professional accountants' use of SoMoClo technologies are presented.The book offers reviews of existing theories presented alongside a brand new theoretical framework, drawing on interdisciplinary approaches to define new conceptual understandings of this fast moving business area.

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

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.

A quick and easy guide to help you learn the basics of accounting. The ability to negotiate a deal. Confidence to oversee staff. Complete and accurate monitoring of expenses. In today's business climate, these are must-have skills. But all too often, comprehensive business books turn the important details of best practices into tedious reading that would put even a CEO to sleep. This bestselling series is packed with hundreds of entertaining tidbits and concepts that can't be found anywhere else. From hiring and firing to strategizing and calculating revenues, these guides can help you learn core business and career concepts-no MBA required! So whether you're a new business owner, a manager, or entry-level employee, this series has the answers you need to conduct business more efficiently.

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.

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.

Current debates about taxes are dominated by references to foreign models. The contributors to this book explore how ideas about taxation were transferred between and within countries from the mid-eighteenth century to the present. They send out a word of caution to current policymakers looking for straightforward solutions from abroad.

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.

Since the publication of the second edition of The Credit Risk of Complex Derivatives in 1997, the world of derivatives has gone through a period of dramatic change - in the external operating environment, product and market characteristic and risk management techniques. In the light of these changes, the text has been substantially reorganized, updated and expanded. Several new chapters have been added including: * Derivative losses * Risk governance and risk management efforts * Regulatory initiatives and advances * Credit risk portfolio models Aimed at clients, intermediaries and regulators, this edition will be focused clearly on risk education, risk management and risk disclosure in order to make participation in derivatives more secure, transparent, efficient and beneficial.

This is the 31st annual edition of the leading guide to taxation in Britain. It will incorporate updates following the Finance Act 2002 and contains full coverage of taxes, recent changes and the main implications of taxes. A bestseller with students, professionals and private individuals it is a practical guide which explains in simple terms how the tax system works and how to best minimise tax liabilities.

This book examines present management accounting issues in the light of Japanese experiences. This is particularly important in the study of management accounting since Japanese management not only learnt from the West but also grew out of it. The book describes the importance and meaning of feed forward management accounting, compares Asian and Japanese management accounting with the Western approach and examines the philosophy behind them. It ends by looking into the future of management accounting science.

This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment. Dedicated sections first elucidate the concepts of integrated reporting and audit quality. The main integrated reporting frameworks are compared, the role of integrated reporting within a firm's disclosure is examined, and all aspects of audit risk are discussed. The key question of the impacts of integrated reporting on the components of audit risk is then addressed in detail, with reference to empirical findings, their practical implications, and their limitations. The concluding section explores the future of corporate reporting and the development of the next integrated reporting framework and summarizes the insights that the analysis in the book offers into the relationship between integrated reporting and audit quality in the European setting.

This is the 30th anniversary edition of the leading guide to taxation in Britain. It will incorporate updates following the Finance Act 2001 and contains full coverage of taxes, recent changes and the main implications of taxes. A bestseller with students, professionals and private individuals it is a practical guide which explains in simple terms how the tax system works and how to best minimise tax liabilities.

This is the 29th edition of the leading guide to taxation in Britain. It is fully updated following the Finance Act 2000 and contains full coverage of taxes and the main implications of taxes. A bestseller with professionals and private individuals it is a practical guide which explains in simple terms how the tax system works and how to best minimise tax liabilities.

"Accounting for Value" teaches investors and analysts how to handle accounting in evaluating equity investments. The book's novel approach shows that valuation and accounting are much the same: valuation is actually a matter of accounting for value.

Laying aside many of the tools of modern finance--the cost-of-capital, the CAPM, and discounted cash flow analysis--Stephen Penman returns to the common-sense principles that have long guided fundamental investing: price is what you pay but value is what you get; the risk in investing is the risk of paying too much; anchor on what you know rather than speculation; and beware of paying too much for speculative growth. Penman puts these ideas in touch with the quantification supplied by accounting, producing practical tools for the intelligent investor.

Accounting for value provides protection from paying too much for a stock and clues the investor in to the likely return from buying growth. Strikingly, the analysis finesses the need to calculate a "cost-of-capital," which often frustrates the application of modern valuation techniques. Accounting for value recasts "value" versus "growth" investing and explains such curiosities as why earnings-to-price and book-to-price ratios predict stock returns. By the end of the book, Penman has the intelligent investor thinking like an intelligent accountant, better equipped to handle the bubbles and crashes of our time. For accounting regulators, Penman also prescribes a formula for intelligent accounting reform, engaging with such controversial issues as fair value accounting.

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.

Advances in Accounting Education is a refereed, academic research publication whose purpose is to help meet the needs of faculty members and administrators who are interested in ways to improve teaching, learning and curriculum development in the accounting area at the college and university level. We publish thoughtful, well-developed articles that are readable, relevant, and reliable. Articles may be either empirical or non-empirical and should emphasize innovative approaches that inform faculty and administrators as they seek to improve their classrooms, curricula and programs. Volume 23 consists of three themes: (1) Capacity Building and Program Leadership, (2) Classroom Innovation and Pedagogy, and (3) Engagement with Professionals Through Advisory Councils. Theme 1, Capacity Building and Program Leadership, include articles that focus on innovation in accounting doctoral programs, roles and professional development opportunities of accounting program leaders, the interaction of gender and performance shortly after junior college students transfer to a four-year college, and the diffusion of data analytics in the accounting curriculum. Theme 2, Classroom Innovation and Pedagogy, consists of a class exercise on accounting for stock option modifications and option service and performance conditions, student group work across geographical and cultural borders, and the use of publicized-data breach cases to incorporate cybersecurity into upper-level accounting courses. Theme 3, Engagement with Professionals Through Advisory Councils, explores ways in which accounting programs might leverage their advisory councils (boards) to improve their curricula and strengthen opportunities for student success. The first article in Theme 3 reports the result of a survey that explores opportunities for interaction between the accounting academy and the profession through advisory councils. This is followed by articles that discuss the use of advisory councils to (a) improve the master's in accountancy curriculum and (b) serve as a catalyst for improving the ethical reasoning skills of accounting students and accounting professionals. In total, this volume includes 10 peer reviewed articles that make significant contributions to teaching, learning, curricula and programs, and faculty development matters in accounting.

An essential guide to corporate finance

Understanding corporate finance is a necessity for financial practitioners who struggle every day to find the right balance between maximizing corporate value and reducing a firm's financial risk.

Divided into two comprehensive parts, "Mastering Corporate Finance Essentials" presents the material by example, using an extended scenario involving a new business formation. In Part One, present and future value mathematics are introduced followed by a number of applications using the tools. In Part Two, statistics as applied to finance are examined, with detailed discussions of standard deviations, correlations, and how they impact diversification.Through theory and real-world examples this book provides a solid grounding in corporate financeOther titles by Stuart McCrary include: "Mastering Financial Accounting Essentials, How to Create and Manage a Hedge Fund, " and "Hedge Fund Course"Covers the essential elements of this field, from traditional capital budgeting concepts and methods of valuing investment projects under uncertainty to the importance of "real-options" in the decision-making process

This reliable resource offers a hands-on approach to corporate finance that will allow you to gain a solid understanding of this discipline.

Are you looking for an engaging, decision-focussed approach to financial reporting that encourages students to develop their interpretative skills? Building on the success of the first edition, this textbook takes a 'how, why, what' approach to financial accounting, interwoven in each chapter. From chapter one, students understand how financial information is prepared and presented, why it is prepared and presented in this way, and what the resulting financial information means for users. Designed for students taking a step beyond their introductory financial accounting training, the textbook equips them with all the key tools they will require when they enter professional practice. Reflective of the latest International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), this textbook delivers concise, clear explanations of all the key issues in accounting standards that students need to know. Content maps to professional accounting body syllabi, making this the perfect choice for accounting courses which offer exemptions. Chapters are rich with 3 types of examples to enhance understanding: - Illustrative examples of real-world situations; - Worked examples demonstrating the calculation of figures required for financial statements; - Extracts from company annual reports demonstrate how the theory relates to financial reporting in practice. More engaging, more balanced, and more applied than other offerings, this is exactly the textbook your financial reporting students need! An extensive Online Resource Centre accompanies the textbook and includes: For students: * Solutions to all the end-of-chapter questions in the book including walkthroughs of solutions to key questions; * Additional graded questions including professional body questions; * Additional interpretative case studies based on real-life companies; * A guided tour through a company report * Specific study skills tips for accounting students For lecturers: * Customisable PowerPoint slides * Solutions to all the additional online questions * Outline solutions to the interpretative case studies * Group discussion questions