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

Easy business finance - From bookkeeping to financial reports and ratios (Paperback): Ken Langdon Easy business finance - From bookkeeping to financial reports and ratios (Paperback)
Ken Langdon
R361 Discovery Miles 3 610 Ships in 10 - 15 working days

Do you break out into a cold sweat at the sight of company accounts? Do you ignore the financial aspects of your job, hoping they'll go away? Is lack of financial confidence holding you back? The fact is that you can learn how to read company accounts as well as picking up sound financial management techniques in just a couple of hours, and Easy business finance is the way to do it. Balance sheets and profit and loss accounts needn't be mysteries any longer. You don't have to be tortured by colleagues' conversations about key financial ratios and cash flow statements. You'll soon be able to participate fully and confidently in every aspect of your company's financial performance and understand how to measure it. With Easy business finance at hand you need never be frightened by finances again!

Wall Street Terms - Financial Education Is Your Best Investment (Paperback): Thomas Herold Wall Street Terms - Financial Education Is Your Best Investment (Paperback)
Thomas Herold
R433 R355 Discovery Miles 3 550 Save R78 (18%) Ships in 7 - 11 working days
International Financial Reporting Standards (IFRS) & Indian Accounting Practices (Hardcover): Jagadish R Raiyani International Financial Reporting Standards (IFRS) & Indian Accounting Practices (Hardcover)
Jagadish R Raiyani
R931 R622 Discovery Miles 6 220 Save R309 (33%) Ships in 10 - 15 working days

The objective of accounting standards is the preparation of financial statements within the bounds of rationality, thereby ensuring comparability of financial statements of different enterprises. This, in turn, provides meaningful information to various users of financial statements to enable them to make informed economic decisions. Recognising the need for international harmonisation of accounting standards, the International Accounting Standards Committee (IASC) was established in 1973. It was later reconstituted as the International Accounting Standards Board (IASB). The objectives of IASC included promotion of the international accounting standards for worldwide acceptance and observance so that the accounting standards in different countries are harmonised. In recent years, need for international harmonisation of accounting standards followed in different countries has grown considerably as the cross-border transfers of capital are becoming increasingly common. Economic reforms initiated in India since early 1990s have led to increasing attention being devoted to accounting standards as a means towards ensuring potent and transparent financial reporting by corporates. International Financial Reporting Standards (IFRSs), issued by the International Accounting Standards Board (IASB), as the uniform language of business to protect the interests of international investors, have brought into focus the need for reforms in accounting procedures in different countries. IFRSs have been made applicable in India from the reporting year 2011 by the Ministry of Corporate Affairs for specified business entities. The new accounting norms have posed challenges for business enterprises in terms of presentation of accounts, and accounting policies and procedures. This book explains in simple language the requirements of IFRSs and the attending implementation hurdles.

Accounting Principles - The Ultimate Guide to Basic Accounting Principles, GAAP, Accrual Accounting, Financial Statements,... Accounting Principles - The Ultimate Guide to Basic Accounting Principles, GAAP, Accrual Accounting, Financial Statements, Double Entry Bookkeeping and More (Hardcover)
Greg Shields
R685 R536 Discovery Miles 5 360 Save R149 (22%) Ships in 7 - 11 working days
Financial Accounting - The Ultimate Guide to Financial Accounting for Beginners Including How to Create and Analyze Financial... Financial Accounting - The Ultimate Guide to Financial Accounting for Beginners Including How to Create and Analyze Financial Statements (Hardcover)
Greg Shields
R682 R534 Discovery Miles 5 340 Save R148 (22%) Ships in 7 - 11 working days
Producer Price Index Manual - Theory and Practice (Paperback): International Monetary Fund. Statistics Department Producer Price Index Manual - Theory and Practice (Paperback)
International Monetary Fund. Statistics Department
R2,864 R2,474 Discovery Miles 24 740 Save R390 (14%) Ships in 10 - 15 working days

The producer price index (PPI) measures the rate at which the prices of producer goods and services are changing over time. It is a key statistic for economic and business decision-making and inflation monitoring. ""The Producer Price Index Manual: Theory and Practice"" provides clear, up-to-date guidance on the concepts, uses, methods, and economic theory of the PPI, including information on classifications, sources, compilation techniques, and analytical uses of the PPI. The Manual supersedes the previous international guidance on PPIs (available in the Manual on Producers' Price Indices for Industrial Goods, published by the United Nations Statistics Division in 1979). The Manual's conceptual framework derives from the System of National Accounts 1993 and recent developments in index number theory. Preparation of the Manual was undertaken by the Intersecretariat Working Group on Price Statistics through a technical expert group chaired by the IMF and involving representatives from the ILO, the OECD, the UN Economic Commission for Europe, the World Bank, national statistical offices, and academic institutions.

Annual Report on Exchange Arrangements and Exchange Restrictions (CD-ROM): Annual Report on Exchange Arrangements and Exchange Restrictions (CD-ROM)
R406 Discovery Miles 4 060 Ships in 10 - 15 working days

Published since 1950, this authoritative annual reference is based upon a unique IMF database that tracks exchange and trade arrangements for all 185 IMF member countries, along with Hong Kong SAR, Aruba, and the Netherlands Antilles. ""The Annual Report on Exchange Arrangements and Exchange Restrictions"" (AREAER) draws together information available to the IMF from a number of sources, including during official IMF staff visits to member countries. There is a separate chapter for each of the 188 countries included, and these are presented in a clear, easy-to-read tabular format. A summary table allows for simple cross-country comparisons of key features of their exchange and trade regimes. The report's introduction summarizes recent global trends and developments. It discusses such topical issues as exchange rate arrangements, current or capital transactions, and prudential regulations. The individual country chapters outline exchange measures in place, the structure and setting of exchange rates, arrangements for payments and receipts, procedures for resident and nonresident accounts, mechanisms for import and export payments and receipts, controls on capital transactions, and provisions specific to the financial sector. A separate section in each chapter lists changes made during 2007 and the first half of 2008. The report now provides more detailed information on the operations of foreign exchange markets and exchange rate mechanisms, and better describes the regulatory framework for current and capital account transactions.

Financial Reporting - The Ultimate Guide to Creating Financial Reports and Performing Financial Analysis (Hardcover): Greg... Financial Reporting - The Ultimate Guide to Creating Financial Reports and Performing Financial Analysis (Hardcover)
Greg Shields
R681 R533 Discovery Miles 5 330 Save R148 (22%) Ships in 7 - 11 working days
Auditing - The Ultimate Guide to Performing Internal and External Audits (Hardcover): Greg Shields Auditing - The Ultimate Guide to Performing Internal and External Audits (Hardcover)
Greg Shields
R684 R535 Discovery Miles 5 350 Save R149 (22%) Ships in 7 - 11 working days
The Boundaries in Financial and Non-Financial Reporting - A Comparative Analysis of their Constitutive Role (Hardcover): Laura... The Boundaries in Financial and Non-Financial Reporting - A Comparative Analysis of their Constitutive Role (Hardcover)
Laura Girella
R1,307 Discovery Miles 13 070 Ships in 10 - 15 working days

Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly "valued" (or not) in its business model. This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting. Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.

ACCA Financial Reporting - Practice and Revision Kit (Paperback): BPP Learning Media ACCA Financial Reporting - Practice and Revision Kit (Paperback)
BPP Learning Media
R574 Discovery Miles 5 740 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.

Reading Financial Reports For Dummies (Paperback, 3rd ed.): Lita Epstein Reading Financial Reports For Dummies (Paperback, 3rd ed.)
Lita Epstein
R593 R475 Discovery Miles 4 750 Save R118 (20%) Ships in 7 - 11 working days

Reading Financial Reports For Dummies, 3rd Edition (9781119543954) was previously published as Reading Financial Reports For Dummies, 3rd Edition (9781118761939). While this version features a new Dummies cover and design, the content is the same as the prior release and should not be considered a new or updated product. Discover how to decipher financial reports Especially relevant in today's world of corporate scandals and new accounting laws, the numbers in a financial report contain vitally important information about where a company has been and where it is going. Packed with new and updated information, Reading Financial Reports For Dummies, 3rd Edition gives you a quick but clear introduction to financial reports-and how to decipher the information in them. New information on the separate accounting and financial reporting standards for private/small businesses versus public/large businesses New content to match SEC and other governmental regulatory changes New information about how the analyst-corporate connection has actually changed the playing field The impact of corporate communications and new technologies New examples that reflect current trends Updated websites and resources Reading Financial Reports For Dummies is for investors, traders, brokers, managers, and anyone else who is looking for a reliable, up-to-date guide to reading financial reports effectively.

DipIFR Diploma in International Financial Reporting - Study Text (Paperback): BPP Learning Media DipIFR Diploma in International Financial Reporting - Study Text (Paperback)
BPP Learning Media
R1,285 R1,097 Discovery Miles 10 970 Save R188 (15%) 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.

Mastering Codification and eIFRS - A Casebook Approach (Paperback): Natalie Tatiana Churyk, Thomas R Weirich, Thomas C. Pearson Mastering Codification and eIFRS - A Casebook Approach (Paperback)
Natalie Tatiana Churyk, Thomas R Weirich, Thomas C. Pearson
R2,886 Discovery Miles 28 860 Ships in 10 - 15 working days

Churyk, Weirich, and Pearson's "Mastering the Codification and eIFRS: A Case Approach" is a new accounting book that focuses on teaching students how to use the FASB Codification and the IASB e-IFRS research databases. This is a perfect companion for an Intermediate Accounting, Accounting Research, or Advanced Accounting course, where research skills are integrated in the curriculum.

In today's environment, professional accountants conducting financial accounting research will be utilizing some type of electronic research database. Understanding how to use the FASB Codification system is becoming more crucial to a student's success on the CPA exam and their success in the profession. Throughout the text, the authors use cases to step students through the fundamentals of how to conduct research at the professional level.

International Financial Reporting Standards and New Directions in Earnings Management (Hardcover): Jonas Da Silva Oliveira,... International Financial Reporting Standards and New Directions in Earnings Management (Hardcover)
Jonas Da Silva Oliveira, Graca Maria Do Carmo Azevedo, Augusta Da Conceicao Santos Ferreira
R6,012 Discovery Miles 60 120 Ships in 7 - 11 working days

The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.

International Financial Reporting Standards and New Directions in Earnings Management (Paperback): Jonas Da Silva Oliveira,... International Financial Reporting Standards and New Directions in Earnings Management (Paperback)
Jonas Da Silva Oliveira, Graca Maria Do Carmo Azevedo, Augusta Da Conceicao Santos Ferreira
R4,537 Discovery Miles 45 370 Ships in 7 - 11 working days

The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.

CIMA F1 Financial Reporting and Taxation - Study Text (Paperback): BPP Learning Media CIMA F1 Financial Reporting and Taxation - Study Text (Paperback)
BPP Learning Media
R1,008 R956 Discovery Miles 9 560 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.

Accountancy and the Changing Landscape of Integrated Reporting (Hardcover): Ioana Dragu Accountancy and the Changing Landscape of Integrated Reporting (Hardcover)
Ioana Dragu
R4,964 Discovery Miles 49 640 Ships in 7 - 11 working days

In the banking industry, inaccurate record keeping can generate negative consequences. By developing solutions to address such issues, financial reporting initiatives can be optimized. Accountancy and the Changing Landscape of Integrated Reporting is a pivotal reference source for the latest research findings on the development of a framework for integrated reporting within the accountancy profession. Featuring extensive coverage on relevant areas such as corporate social responsibility, financial performance, and corporate reporting, this publication is an ideal resource for academics, researchers, graduate-level students, and professionals across the fields of management, economics, and finance.

Understanding And Interpreting Accounts In A Week - Make Sense Of Financial Statements In Seven Simple Steps (Paperback): Roger... Understanding And Interpreting Accounts In A Week - Make Sense Of Financial Statements In Seven Simple Steps (Paperback)
Roger Mason
R273 R224 Discovery Miles 2 240 Save R49 (18%) Ships in 10 - 15 working days

Understanding accounts just got easier There has never been a time when managers have been more exposed to financial statements than they are today. Even if you are a non-financial manager, you will often be involved in budgeting and regular financial reporting. You are expected to understand the accounts put in front of you and to contribute to the analysis and interpretation of the figures. It is important that you understand the principles of analysing and interpreting accounts. You will then be able to deal with questionsabout the performance of your business and your customers' businesses. Understanding and Interpreting Accounts In A Week is written for managers who need to answer these questions. By setting aside a little time each day for a week, you will greatly increase your understanding of accounts and how to interpret them. - Sunday: The right approach - Monday: An introduction to accounts - Tuesday: The profit and loss account or income statement - Wednesday: The balance sheet or statement of financial position - Thursday: Using ratios to interpret accounts - Friday: Cash flow statement and group accounts - Saturday: The reports

Full IFRS and IFRS for SMEs Adoption by Private Firms - Empirical Evidence on Country Level (Hardcover, New edition):... Full IFRS and IFRS for SMEs Adoption by Private Firms - Empirical Evidence on Country Level (Hardcover, New edition)
Maximilian Saucke
R1,895 R1,450 Discovery Miles 14 500 Save R445 (23%) Ships in 10 - 15 working days

The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to international GAAP choice. The study examines the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms in 110 countries. It finds empirical evidence for the continued existence of local versions of IFRS and the worldwide emergence of a two standard system. The findings also suggest that while Full IFRS adoption was mainly driven by network effects and political pressures, countries adopt the IFRS for SMEs notably due to cost-benefit considerations.

McGraw-Hill Education 500 Financial Accounting and Reporting Questions for the CPA Exam (Paperback, Ed): Frimette... McGraw-Hill Education 500 Financial Accounting and Reporting Questions for the CPA Exam (Paperback, Ed)
Frimette Kass-Shraibman, Vijay Sampath, Denise Stefano, Darrel Surett
R578 R460 Discovery Miles 4 600 Save R118 (20%) Ships in 7 - 11 working days

Publisher's Note: Products purchased from Third Party sellers are not guaranteed by the publisher for quality, authenticity, or access to any online entitlements included with the product. 500 Ways to Achieve Your Highest ScoreWe want you to succeed on the financial accounting and reporting portion of the CPA Exam. That's why we've selected these 500 questions to help you study more effectively, use your preparation time wisely, and get your best score. These questions are similar to the ones you'll find on the CPA Exam so you will know what to expect on test day. Each question includes a concise, easy-to-follow explanation in the answer key for your full understanding of the concepts. Whether you have been studying all year or are doing a last-minute review, McGraw-Hill: 500 Financial Accounting and Reporting Questions for the CPA Exam will help you achieve the high score you desire. Sharpen your subject knowledge, strengthen your thinking skills, and build your test-taking confidence with: 500 CPA Exam-style questions Full explanations for each question in the answer key A format parallel to that of the CPA Exam

IFRS Made Easy (Hardcover): Steven M Bragg IFRS Made Easy (Hardcover)
Steven M Bragg
R1,246 R1,002 Discovery Miles 10 020 Save R244 (20%) Ships in 7 - 11 working days

The definitive guide to all things IFRS

"IFRS Made Easy" provides complete, easy-to-navigate coverage of all International Financial Reporting Standards (IFRSs) with concise explanations and hundreds of supporting examples. This reference tool goes anywhere you go-to a client's office, on a business trip, or to an important lunch meeting, with on-the-spot answers to any questions that arise.Practical, plain -language explanation of the international financial accounting and reporting standardsSummarizes International Financial Reporting StandardsLiberally sprinkled with definitions and examplesNotes applicable IFRS source documents

Written for every company struggling with the impact of convergence, "IFRS Made Easy" clearly explains how IFRS will impact your company, how you will need to account for various specific items, and more. This book is filled with practical techniques and rules of thumb for understanding the day-to-day IFRS issues every accountant, controller or CFO is sure to face-and puts all the answers you need at your fingertips.

Zeitwertbilanzierung in Jahresabschlussen Nach Dem Adhgb Von 1861 Und Nach Den Ias/Ifrs - Eine Empirische Analyse Aus... Zeitwertbilanzierung in Jahresabschlussen Nach Dem Adhgb Von 1861 Und Nach Den Ias/Ifrs - Eine Empirische Analyse Aus Kapitalgebersicht (German, Paperback)
Daniel Spindler
R1,712 R1,609 Discovery Miles 16 090 Save R103 (6%) Ships in 10 - 15 working days
Double Accounting for Goodwill - A Problem Redefined (Paperback, New): Martin Bloom Double Accounting for Goodwill - A Problem Redefined (Paperback, New)
Martin Bloom
R1,459 Discovery Miles 14 590 Ships in 7 - 11 working days

Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws, while previous methods have also been found to be unsatisfactory. This book traces the history of the goodwill accounting controversy in detail and demonstrates that it has been a prime example of an issue 'conceived in a way that it is in principle unsolvable'. It explores the problem of recognising the importance of goodwill as a whole and finding a way of presenting meaningful information regarding it in the context of the financial statements. The author's proposed solution builds upon research undertaken and uses a Market Capitalization Statement, based on a modification of nineteenth century 'double accounting' in a modern context. Examples show that the proposed Market Capitalization Statement has the potential to provide significant information not currently available form conventional financial statements, which in turn are freed to present clearer information.

Accounting for Growth in Latin America and the Caribbean - Improving Corporate Financial Reporting to Support Regional Economic... Accounting for Growth in Latin America and the Caribbean - Improving Corporate Financial Reporting to Support Regional Economic Development (Paperback)
Henri Fortin, Ana Cristina Hirata Barros, Kit Cutler
R846 Discovery Miles 8 460 Ships in 7 - 11 working days

The importance of moving toward high-quality, global standards of accounting and auditing has never been clearer. In the midst of the global financial and economic crisis, the leaders of the Group of 20 met and issued their "Declaration on Strengthening the Financial System", placing significant emphasis on sound accounting and auditing standards as a critical piece of the international financial architecture. Transparent and reliable corporate financial reporting underpins much of the Latin America and Caribbean development agenda, from private-sector-led growth to enhanced financial stability, facilitating access to finance for small and medium enterprises, and furthering economic integration. For nearly 10 years, the World Bank has prepared diagnostic Reports on the Observance of Standards and Codes (ROSCs) on Accounting and Auditing (A and A) at the country level. In Latin America and the Caribbean, ROSC A and A reports have been completed for 17 countries. This book takes a step back and seeks to distill lessons from a regional perspective. 'Accounting for Growth in Latin America and the Caribbean' is the first book to examine financial reporting and auditing in the region in a systematic way, drawing on the World Bank's years of experience and analysis in this area. The book is designed to inform the policy dialogue on accounting and auditing issues among government officials, the accounting profession, the private sector, academia, and civil society in LAC countries. It also seeks to disseminate the lessons learned to key players at the international and regional level, including the donor community, in order to generate momentum for reform of accounting and auditing throughout the region.

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