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Books > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements

ISA (UK and Ireland) 610: Using the Work of Internal Auditors (Paperback): Frc ISA (UK and Ireland) 610: Using the Work of Internal Auditors (Paperback)
Frc
R272 R99 Discovery Miles 990 Save R173 (64%) Ships in 10 - 15 working days
Guide through International financial reporting standards 2012 - 2013 (Paperback): Guide through International financial reporting standards 2012 - 2013 (Paperback)
R707 Discovery Miles 7 070 In stock
Forensic Accounting - What the World's Best Forensic Accountants Know - That You Don't (Hardcover): Greg Shields Forensic Accounting - What the World's Best Forensic Accountants Know - That You Don't (Hardcover)
Greg Shields
R686 R538 Discovery Miles 5 380 Save R148 (22%) Ships in 7 - 11 working days
Financial Statement Fraud Casebook - Baking the Ledgers and Cooking the Books (Hardcover): Joseph T. Wells Financial Statement Fraud Casebook - Baking the Ledgers and Cooking the Books (Hardcover)
Joseph T. Wells
R2,151 R1,704 Discovery Miles 17 040 Save R447 (21%) Ships in 7 - 11 working days

A comprehensive look at financial statement fraud from the experts who actually investigated them

This collection of revealing case studies sheds clear insights into the dark corners of financial statement fraud. Includes cases submitted by fraud examiners across industries and throughout the worldFascinating cases hand-picked and edited by Joseph T. Wells, the founder and Chairman of the world's leading anti-fraud organization ? the Association of Certified Fraud Examiners (ACFE) ? and author of Corporate Fraud HandbookOutlines how each fraud was engineered, how it was investigated and how the perpetrators were brought to justice

Providing an insider's look at fraud, Financial Statement Fraud Casebook illuminates the combination of timing, teamwork and vision necessary to understand financial statement fraud and prevent it from happening in the first place.

Getting Between the Balance Sheets - The Four Things Every Entrepreneur Should Know About Finance (Hardcover): D. Frodsham, H.... Getting Between the Balance Sheets - The Four Things Every Entrepreneur Should Know About Finance (Hardcover)
D. Frodsham, H. Liechtenstein
R1,968 Discovery Miles 19 680 Ships in 7 - 11 working days

For many entrepreneurs there is a mystique about finance -starting, growing and selling new ventures is tough enough. Yet with some focused financial knowledge you can run your company with less cash, grow it more quickly and make more money when it is sold. This book makes the dry world of finance easy to understand and relevant to entrepreneurs.

International Financial Reporting (Paperback, 2nd Revised edition): Alan Melville International Financial Reporting (Paperback, 2nd Revised edition)
Alan Melville
R1,504 Discovery Miles 15 040 Ships in 10 - 15 working days

As the International Accounting Standards Board (IASB) makes progress towards widespread acceptance and use of its standards and practices, the need to become familiar with the IASB standards is rapidly increasing. Melville provides the tools for understanding the international standards and offers expert guidance on how to implement them. This second edition brings the book completely up-to-date and covers all international standards issued as at 1 January 2009. Features of the book include interpretive guidance, coverage of every key International Financial Reporting Standard (IFRS) and International Accounting Standard (IAS), together with an unparalleled level of student interactivity and assessment. The book provides a unique practical introduction to the international standards, outlining how these standards are used on a daily basis by companies in the preparation of their financial statements. The author examines the recognition, measurement, presentation and disclosure requirements of each IFRS and IAS and every attempt has been made to explain the standards as clearly and concisely as possible. Examples and practice questions are provided throughout the book to aid student understanding and to provide a framework for grasping the key aspects of this complex and fast-moving subject.

IFRSs - A Visual Approach (Hardcover, 3rd ed. 2008): Kpmg IFRSs - A Visual Approach (Hardcover, 3rd ed. 2008)
Kpmg
R2,531 Discovery Miles 25 310 Ships in 7 - 11 working days

Based on the IFRSs issued by the IASB on 1/10/08, this provides a simplified summary of the main elements of IFRSs, linking each line in the financial statement to the chronologically numbered standards and then summarizing in diagrams each of those Standards to help the reader visualize the key decisions and choices their application requires.

CAT - 3 Maintaining Financial Records 2007 - Study Text (Paperback, Revised edition): BPP Learning Media CAT - 3 Maintaining Financial Records 2007 - Study Text (Paperback, Revised edition)
BPP Learning Media
R570 R247 Discovery Miles 2 470 Save R323 (57%) Ships in 10 - 15 working days

'CAT Interactive Texts' offer comprehensive coverage of the ACCA (Certified Accounting Technician) syllabus, frequent questions in each chapter to check learning, exam-focused points, key terms, case examples, quizzes, diagrams and a bank of questions with answers to illustrate key points.

Healthcare Fraud - Auditing and Detection Guide (Hardcover, 2nd Edition): Rebecca S. Busch Healthcare Fraud - Auditing and Detection Guide (Hardcover, 2nd Edition)
Rebecca S. Busch
R1,701 R1,356 Discovery Miles 13 560 Save R345 (20%) Ships in 7 - 11 working days

An invaluable tool equipping healthcare professionals, auditors, and investigators to detect every kind of healthcare fraud

According to private and public estimates, billions of dollars are lost per hour to healthcare waste, fraud, and abuse. A must-have reference for auditors, fraud investigators, and healthcare managers, "Healthcare Fraud, Second Edition" provides tips and techniques to help you spot--and prevent--the "red flags" of fraudulent activity within your organization. Eminently readable, it is your "go-to" resource, equipping you with the necessary skills to look for and deal with potential fraudulent situations.Includes new chapters on primary healthcare, secondary healthcare, information/data management and privacy, damages/risk management, and transparencyOffers comprehensive guidance on auditing and fraud detection for healthcare providers and company healthcare plansExamines the necessary background that internal auditors should have when auditing healthcare activities

Managing the risks in healthcare fraud requires an understanding of how the healthcare system works and where the key risk areas are. With health records now all being converted to electronic form, the key risk areas and audit process are changing. Read "Healthcare Fraud, Second Edition" and get the valuable guidance you need to help combat this critical problem.

ACCA Paper 3.6 Gbr Advanced Corporate Reporting - Study Text (Paperback): ACCA Paper 3.6 Gbr Advanced Corporate Reporting - Study Text (Paperback)
R827 R349 Discovery Miles 3 490 Save R478 (58%) Ships in 10 - 15 working days
Beyond Results - Accountability, Discretion and Performance Budget Reform (Hardcover, 1st ed): Kathleen Anders Beyond Results - Accountability, Discretion and Performance Budget Reform (Hardcover, 1st ed)
Kathleen Anders
R5,554 Discovery Miles 55 540 Ships in 7 - 11 working days

The reporting of performance measures and standards in budgeting is expected to strengthen the accountability of results, at the same time lessening the need for compliance with burdensome rules and regulations. Reduction in rules and red tape is anticipated to provide greater discretion, allowing administrators to better utilize their expertise in budget decisions. However, does this in fact happen? Is there is evidence that performance budget reform increases administrative discretion? This book examines that question by testing the fit between reform expectations and reform outcomes as viewed by practitioners. It argues that performance budget reform will not realize change as predicted by its advocates, because this theory of reform does not sufficiently consider the organizational realities of public administrators today; that is, an environment characterized by multiple and often conflicting accountability claims.

SAP Foreign Currency Revaluation - FAS 52 and GAAP Requirements (Hardcover): Susanne Finke SAP Foreign Currency Revaluation - FAS 52 and GAAP Requirements (Hardcover)
Susanne Finke
R2,293 R2,064 Discovery Miles 20 640 Save R229 (10%) Ships in 10 - 15 working days

"SAP Foreign Currency Revaluation-regulations, its impact, and what it takes to implement it in SAP-is a single handbook that simplifies a complex and daunting task of currency valuation for SAP and other ERP implementers. A must-read "
-Kalpesh Khandhadia, SAP Consultant, Linksoft-IT Inc.
"Following the process presented in this book, we eliminated the hours we spent each month manually reviewing and adjusting our global currency financial statements. Thank you Susanne Finke, for making this complicated topic understandable "
-Ron Roberts, Process Lead, Financial Systems, Hollister Inc.
"It's great to see all the foreign currency information captured in one place and spelled out so clearly. Great job "
-Nadean L. Moore, SAP FI Consultant, Moore Consulting
"This SAP Foreign Currency Revaluation book . . . covers the necessary SAP tables and transactions for revaluation and provides excellent examples of the SAP entries. A well-written book."
-Dave Paz, SAP Consultant, DLP Consulting LLC
With essential information on the proper rules and regulations needed to comply with FAS 52, SAP Foreign Currency Revaluation: FAS 52 and GAAP Requirements is a valuable reference for controllers, CFOs, IT and accounting managers, and SAP consultants who are involved in FAS 52 compliance projects, regardless of whether their companies are using SAP, Oracle, PeopleSoft, or proprietary software.
Its detailed coverage of statutory requirements, business execution of currency revaluation in SAP, and SAP configuration walks readers through:
* The U.S. accounting statutory requirements, net income, organizational, and financial consolidation impacts
* An overview of currency revaluation with discussion of stock transfer and tax implications
* FAS 52 requirements for currency exchange rates and translation
* Corporate standards for G/L indicators that are impacted by currency revaluation
* Three methods available to execute currency revaluation and their differences
* One of the newer ways the SAP R/3 software provides users to execute currency revaluation
* The SAP configuration to implement currency revaluation
* Setting up custom variants to view the critical fields used in the currency revaluation

CIMA F2 Advanced Financial Reporting - Study Text (Paperback): BPP Learning Media CIMA F2 Advanced Financial Reporting - Study Text (Paperback)
BPP Learning Media
R1,007 R955 Discovery Miles 9 550 Save R52 (5%) Ships in 10 - 15 working days

BPP Learning Media provides comprehensive materials that highlight the areas to focus on for your exams and complement the syllabus to increase your understanding.

DipIFR Diploma in International Financial Reporting - Passcards (Spiral bound): BPP Learning Media DipIFR Diploma in International Financial Reporting - Passcards (Spiral bound)
BPP Learning Media
R277 R250 Discovery Miles 2 500 Save R27 (10%) Ships in 10 - 15 working days

BPP Learning Media s status as official ACCA Approved Learning Provider Content means our DipIFR Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the up-to-date material you need for exam success.

DipIFR Diploma in International Financial Reporting - Revision Kit (Paperback): BPP Learning Media DipIFR Diploma in International Financial Reporting - Revision Kit (Paperback)
BPP Learning Media
R635 R561 Discovery Miles 5 610 Save R74 (12%) Ships in 10 - 15 working days

BPP Learning Media s status as official ACCA Approved Learning Provider Content means our DipIFR Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the up-to-date material you need for exam success.

ACCA Financial Reporting - Practice and Revision Kit (Paperback): BPP Learning Media ACCA Financial Reporting - Practice and Revision Kit (Paperback)
BPP Learning Media
R562 Discovery Miles 5 620 Ships in 10 - 15 working days

BPP Learning Media is an ACCA approved content provider. Our suite of study tools will provide you with all the accurate and up-to-date material you need for exam success.

Global Perspectives on Frameworks for Integrated Reporting - Emerging Research and Opportunities (Hardcover): Ioana Dragu,... Global Perspectives on Frameworks for Integrated Reporting - Emerging Research and Opportunities (Hardcover)
Ioana Dragu, Adriana Tiron-Tudor, Szilveszter Fekete Pali-Pista
R3,419 Discovery Miles 34 190 Ships in 7 - 11 working days

Organizations rely on annual reports to communicate their value and create a sense of corporate community. Assessment of these communications is integral in determining the amount of relevant information disclosed. Global Perspectives on Frameworks for Integrated Reporting: Emerging Research and Opportunities is a critical scholarly resource that examines the characteristics of communications released by organizations, and evaluates the compliance with the model proposed. Featuring coverage on a wide range of topics such as corporate citizenship, country-specific indicators, and modeling relations, this book is geared toward academicians, researchers, and students seeking current research on the application of integrated reporting models in relevant organizations.

Sustainability Accounting - Education, Regulation, Reporting and Stakeholders (Hardcover): Ataur Belal, Stuart Cooper Sustainability Accounting - Education, Regulation, Reporting and Stakeholders (Hardcover)
Ataur Belal, Stuart Cooper; Edited by (ghost editors) Sophie Giordano-Spring, Jonathan Maurice, Charles H. Cho
R1,809 Discovery Miles 18 090 Ships in 10 - 15 working days

Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It also aims to increase the awareness of management, accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts, encouraging greater environmental accountability and responsibility. The first chapter in this volume (Dr Yousuf Kamal) is set in the context of the Bangladeshi garment industry, while the second chapter (Delphine Gibassier) explores the practice of water accounting. The remainder of this volume presents three chapters from the 3rd French Conference on Social and Environmental Accounting Research, guest edited by Sophie Giordano-Spring, Jonathan Maurice and Charles H. Cho. These chapters consider sustainability in Canadian CPA teaching programmes (Emilio Boulianne and S. Leanne Keddie); mandatory environmental reporting in France (Juliette Senn); and CSR reporting practices in Brazil and South Korea (Hyemi Shin and Adrian Zicari).

Corporate Financial Reporting (Paperback, 1st ed. 2017): Roger Hussey, Audra Ong Corporate Financial Reporting (Paperback, 1st ed. 2017)
Roger Hussey, Audra Ong
R1,500 Discovery Miles 15 000 Ships in 10 - 15 working days

This engaging new textbook takes a refreshing approach to the subject of intermediate level financial reporting. As well as presenting the IFRS clearly, with global, real-life examples, it examines not only the debates surrounding their historical development but also critically analyses their current requirements and looks ahead to future challenges in this rapidly changing field. Encouraging students to do more than simply perform calculations, the book considers both the user's perspective, as well as the preparer's, where relevant, allowing an appreciation of the implications of financial information to a business. This text is aimed at undergraduate, intermediate-level modules on financial reporting on Accounting degrees.

The Professional's Guide to Fair Value - The Future of Financial Reporting (Hardcover): James P. Catty The Professional's Guide to Fair Value - The Future of Financial Reporting (Hardcover)
James P. Catty
R2,116 R1,669 Discovery Miles 16 690 Save R447 (21%) Ships in 7 - 11 working days

An all-encompassing guide to the elements and basics of fair value

With the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered, including risk, dealing with the SEC, and details on legal responsibility. In addition, sample financial statements are included, along with tables, recommended applicable techniques, and management checklists for those who are responsible for preparing and approving of financial statements.Written by the Chairman and co-CEO of the International Association of Consultants, Valuators and Analysts (IACVA)Includes sample financial statements of both U.S. and foreign companies

Appropriate for anyone involved professionally with finance--managers, accountants, investors, bankers, instructors, and students--"The Professional's Guide to Fair Value" is a reliable reference on the ins and outs of fair value financial disclosure.

Integrated Reporting - A New Accounting Disclosure (Hardcover, 1st ed. 2016): Chiara Mio Integrated Reporting - A New Accounting Disclosure (Hardcover, 1st ed. 2016)
Chiara Mio
R3,561 R3,092 Discovery Miles 30 920 Save R469 (13%) Ships in 10 - 15 working days

This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.

Internal Audit Reports Post Sarbanes-Oxley - A Guide to Process-Driven Reporting (Hardcover): Susan M. Switzer Internal Audit Reports Post Sarbanes-Oxley - A Guide to Process-Driven Reporting (Hardcover)
Susan M. Switzer
R1,758 R1,594 Discovery Miles 15 940 Save R164 (9%) Ships in 10 - 15 working days

Praise for "Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven Reporting"

"In a post-SOX era, internal audit plays a key role in helping CEOs and CFOs to assess internal controls over financial reporting. Effective communication, by way of issuing clear, crisp, and timely internal audit reports, is essential to the speedy remedy of any deficiencies representing high risk for the corporation. This book serves as a tool box to improve such written communication from internal audit."
--Stephane Girard, former director, Internal Audit, Schlumberger Limited

"This is a cutting-edge book that should be of interest to anyone associated with the internal auditing profession. The book focuses on post-SOX issues as they relate to report writing and emphasizes the critical importance of written communication in the corporate world. The author's unique process-oriented approach makes for a practical and readable end product that should prove beneficial to a wide audience of accounting practitioners."
--Dr. Richard G. Brody, CPA, CFE, Associate Professor of Accounting, Anderson Schools of Management, University of New Mexico

"Internal Audit Reports Post Sarbanes-Oxley offers a broad array of practical tools and techniques to make internal audit communications effective in the world of global business. By using these techniques in their reports, e-mails, and phone conversations, internal auditors can connect the dots for audit committees and financial executives--and transform information into knowledge."
--Ted Senko, Global Leader of Internal Audit Services, KPMG

"Written with humor, energy, and clarity, I hear her message on each page. This will be avaluable tool to all auditors, and others, who write financial reports."
--Nicholas J.S. Causton, Manager, Financial Training, Schlumberger LTD

Internal auditors are the front-line financial reporters for most companies. Now, in addition to logging their findings and making recommendations, they are required to link their findings directly to potential risks and accountability issues in accordance with the Sarbanes-Oxley Act. Brimming with commonsense advice delivered in a conversational, easy-to-read style, "Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven Reporting" helps internal auditors and financial managers to transform raw data into useable information and to then translate that information into actionable messages while complying with SOX.

Fair Value for Financial Reporting - Meeting the New FASB Requirements (Hardcover): Alfred M. King Fair Value for Financial Reporting - Meeting the New FASB Requirements (Hardcover)
Alfred M. King
R2,297 R2,068 Discovery Miles 20 680 Save R229 (10%) Ships in 10 - 15 working days

Is Purchase Price Equal to Fair Value?

With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, "Fair Value for Financial Reporting" answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value financial disclosure.

"Fair Value for Financial Reporting" highlights the accounting and auditing requirements for fair value information and offers a detailed explanation of how the FASB is going to change "fair value" with topics including: the FASB's fair value proposals; determining the fair value of intangible assets; whether fair value can truly be audited; valuation of liabilities and contingent payments; valuation of hard assets and real estate; why two appraisers come up with different results; auditing of valuation reports; and selecting and working with an appraiser.

Performance-Based Reporting - New Management Tools for Unpredictable Times (Hardcover): Hans V a Johnsson, Per Erik Kihlstedt Performance-Based Reporting - New Management Tools for Unpredictable Times (Hardcover)
Hans V a Johnsson, Per Erik Kihlstedt
R2,285 R2,055 Discovery Miles 20 550 Save R230 (10%) Ships in 10 - 15 working days

"This is an impressive step in the development of company reporting. The proposed reporting system, based on business definition, business position, business reputation, and advanced cash flow, is actually a revelation. It shows a new way to expand today's business reporting systems, matching development trends in society. I see it as a welcome and even necessary step to bring company reporting in line with today's requirements."
--Pierre Berhin, international fund manager

"I just read Chapter Four . . . extremely interesting and very much in tune with the needs of companies today. Especially the parts about baseline reporting, business definition, and client relationships. It is amazing how many important international companies that I have done consulting for have such internal disasters going on and apply very little of the concepts that you speak of. I believe your book will be received very well and hopefully be placed on required reading lists for business students around the world."
--Christian G. Foucher, international business consultant performance management specialist

"A true enterprise risk management process. Not only should this book have an impact on how society and commerce look upon how we create, preserve, lose, or destroy value and how we account for our business activities, but also on the way we perceive and react to risks and opportunities. Through their teachings and business practices, the authors have significantly changed my own perception of the vast variety of factors and circumstances (risks) that may threaten the health and well-being of organizations."
--Per E. Aakenes, Chairman The Swedish Risk Management Association

"Accountingspecialists know that traditional accounting concepts are no longer adequate to describe today's companies, but for the most part they, and corporate managements themselves, have nothing to replace the current system. Now, along come Hans V. A. Johnsson and Per Erik Kihlstedt with Performance-Based Reporting, a clear and convincing description of why the old system can't work and what system can."
--Peter J. Wallison, Resident Fellow American Enterprise Institute

The successfully proven alternative system for relevant business reporting through performance management

Performance-Based Reporting shows businesses how traditional accounting fails to provide meaningful measures for performance and presents radically innovative and thoroughly tested methods for performance-oriented management, assessment, and reporting. Twenty-five years in the making, this helpful book also presents The Baseline Approach to management, assessment, and reporting--composed of eighty-percent accounting-free methods.

Performance-Based Reporting presents the culmination of intense experiments involving more than 1,500 businesses and over 4,000 executives. It definitively proves the need for new tools for realistic business planning and management in an unpredictable world. These tools already exist, and this helpful guide walks readers through the process of implementing them to help firms improve their ability to predict the direction they should take in the future.

Is Fair Value Fair? - Financial Reporting from an International Perspective (Hardcover, New): Henk Langendijk, Dirk Swagerman,... Is Fair Value Fair? - Financial Reporting from an International Perspective (Hardcover, New)
Henk Langendijk, Dirk Swagerman, Willem Verhoog
R2,428 R2,183 Discovery Miles 21 830 Save R245 (10%) Ships in 10 - 15 working days

The failure of current mechanisms to either predict the collapse of various companies or curb corrupt practises has kept the subject of external reporting to the fore. Is Fair Value Fair? Financial Reporting in an International Perspective contains contributions from many highly-respected individuals involved in external reporting, regulation and standard setting. Their contributions discuss the future of

  • regulation
  • application of standards
  • supervision
  • audit
Current trends are discussed, as are ways in which the current regulatory environment could be improved.

The new IFRS regulations coming into force in 2005 are set to radically change the various methods of financial reporting. Is Fair Value Fair? fully prepares readers for these changes and is an invaluable tool for corporate financiers and institutional investors with an interest in the regulatory environment.

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