Your cart is empty
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.
Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, "IFRS Policies" and Procedures is sequenced in the same manner as "Wiley IFRS" and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.
Standardization and harmonization of accounting practices is a
fundamental element of a global business environment. Achieving
this is a complex process that involves technical and political
negotiation. The International Accounting Standards Committee
(IASC) was the organization that pioneered this process on a
The Sarbanes-Oxley Act of 2002 has created multiple changes in how corporations manage and report financial results and evaluate the reliability of internal controls. Profitable Sarbanes-Oxley Compliance describes the new realities facing firms, spells out the steps needed to meet the new requirements, and offers techniques for evaluation and continuous self-assessment that will become a blueprint for survival in this turbulent business environment. The framework for reliable internal controls is described and augmented with insightful tips on how management and boards of directors can utilize these tools to increase bottom-line profitability, create value, reduce risks and improve all aspects of business operations and financial reporting from top to bottom and bottom to top.Key FeaturesProvides an understandable interpretation of the Sarbanes-Oxley Act and how it will impact corporate governance and the changes required to stay in complianceRemoves the mystery of how management needs to assess and evaluate the reliability of financial reporting and internal controls, and use the process to improve profitability and build business valueCreates a blueprint for using the COSO and ERM frameworks that provide a foundation for assessing the reliability of business risk and internal controlsExplains the impact that the legislation will have on privately-held companies and how they can use the governance concepts to build shareholder valueExplores the implications of compliance on operational effectiveness and performance measurement and management
A textbook that provides a coherent description of valuation models over a wide range of securities. Students can study both the theories and the practical implementations of the valuation models. Further, students can use the extensive Excel models applying to practical problems ( the cases) and exercises. The book is the only textbook that is supported by a complete set of excel models enabling students to use the models in 'real life' cases. This book combines the theories and case studies in one coherent treatment for the courses in securities valuation.
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.
The issue of brand has overshadowed that of reputation. It has been fashionable to re-brand, spend a lot of money on advertising and hope that you can leave your negative baggage behind. This strategy doesn't always work, witness Monday or Consignia, both victims of their 'infectious history'. Terry Hannington provides a blueprint for effectively measuring and managing your reputation. That means understanding the difference between brand and reputation, the significance of the latter and how you get your reputation in the first place. This book shows you how to measure and understand stakeholder influence via reputation assessment research techniques and, once you have done that, how to build and manage a reputation management plan.
The book provides an insight into the concepts pertaining to financial accounting in the most simplified way. With clear and concise presentation and systematic discussion of the concepts, the text helps in developing the basic understanding of corporate financial reporting. It explicates the accounting principles and methods stipulated in Ind AS, without going into too much detail to make the book useful to the students without previous accounting knowledge. HIGHLIGHTS OF THE BOOK Case study-based approach. Ind AS revised up to March 31, 2018, including Ind AS 15. Schedule III of the Companies Act, 2013. Use of financial statements of HUL, Infosys and Suzlon for the year 2016-17 throughout the text to explain Schedule III, accounting principles and financial statement analysis. Numerous illustrations and self-test questions (with answers) after each concept for students to assess their knowledge and grasping. Chapter-end assignments including multiple choice questions, fill in the blanks, analytical questions and problems for practice.
This is the definitive guide to IFRS for those reporting outside of the UK. It provides practical guidance on the interpretation and application of all IFRSs issued by the IASB, and contains practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations. This pack comprises the following 3 volumes: Manual of Accounting IFRS 2015 Vol. 1 and Vol. 2 (9781780438092) Illustrative IFRS Consolidated Financial Statements for 2014 year ends (9781780438085) The new Manual of Accounting IFRS 2015 pack contains: * Guidance on standards applicable to December 2014 year ends * New extracts and examples With input from over 100 members of PwC's Global Accounting Consulting Services authoring team, it provides extensive insight based on PwC's IFRS experience around the world. In North America, Manual of Accounting IFRS Pack is of relevance to Canada, which has adopted IFRS accounting standards, but not to the US, which uses US GAAP. Previous edition pack ISBN: 9781780433066
"Accounts Made Simple" looks at companies' accounts from the perspective of the investor. Each chapter looks at a different aspect of the accounts, such as assets, trading and capital structure. These are first explained in simple terms, avoiding accounting jargon. The second half of each chapter then considers issues that the investor should consider. Examples include: Are the assets overvalued? Is the company overtrading? Is the company borrowing too much? The book will help remove the mystery of pages of numbers followed by long lists of notes. The investor will gain an understanding of what all the terms and numbers mean, and be able to make his or her own decision about whether the company seems a good investment.
Behavioral Corporate Finance provides instructors with a comprehensive pedagogical approach for teaching students how behavioral concepts apply to corporate finance. The primary goal is to identify the key psychological obstacles to value maximizing behavior, along with steps that managers can take to mitigate the effects of these obstacles.
This monograph provides a historically informed discussion of conceptual and procedural issues related to the use of the fair value measurement attribute in financial reporting. Our goal is to provide a structure-based on the conceptual frameworks of the Financial Accounting Standards Board and International Accounting Standards Board - for researchers' evaluations of empirical research studies that intend to investigate the informational properties of all measurement bases, including fair values.
The publication presents the Financial Report and Audited Financial Statements and Report of the Board of Auditors on the United Nations Peacekeeping Operations.
BPP Learning Media delivers a range of accessible and focused study materials covering AAT s QCF standards. Our paper materials and online equivalents will help ensure you are ready for your assessments and prepared for your career in accounting.
The adoption by the Accounting Standards Board of its Statement of Principles for Financial Reporting in December 1999 means that we now have an authoritative conceptual framework which should govern the production of British financial statements. Yet while the text of the Statement is directed at members of the accounting profession, students of accounting will need to understand the framework and its repercussions.
An Introduction to Modern Financial Reporting Theory explains the content of the Statement in an accessible language, specifically for the student of accounting and finance. This text will be of direct and practical interest to students who need to understand the contents of the new framework, which helps to explain: why and how financial reporting is carried out; why financial statements are prepared in the way that they are; why accounting standards specify one method rather than another; how the methods specified by accounting standards relate to each other; how practice has developed and will continue to develop.
Brian Rutherford emphasizes and enlarges on the key features of the framework, provides many more examples, shows how the framework applies in practice and also offers some criticisms of its content. The book clarifies to students why various methods and practices in accounting have evolved, while illustrating how they relate to each other and to the underlying function of financial reporting.
This text will be essential reading on university and professional courses in advanced financial accounting, particularly courses on Accounting Theory and Financial Reporting.
Brian Rutherford is Professor of Accounting at Canterbury Business School, University Kent at Canterbury.
This book is the outcome of the sustained research activities of the authors. It narrows a significant gap between the theoretical and practical aspects of financial administrations, as it analyses and synthesises, simultaneously, financial administration theory and practice. It examines the Indian financial system whilst covering conceptual areas. Besides dealing with Tax Administration in India, Ministry of Finance and Centre-State fiscal relations, the book also deals with the types and essentials of budgeting while highlighting the budgeting procedure being followed in India. It covers Finance Commissions, especially the Thirteenth Financial Commission and audit and accounting. The book also gives an explicit explanation of public debt, deficit financing and the monetary and fiscal policy of India. This updated text, written from students' point of view is presented in a straightforward, precise manner. The concepts are explained and analysed with relevance to contemporary India.
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.
Corporate valuation underlies the interrelationship between corporate strategy, financial analysis and financial management. Acquisitions, mergers, ESOPs and private placements are becoming increasingly common in the middle-market as investment banks and non-bank entities become players in the field. Managers and financial professionals need to become conversant in corporate valuation methods in order to expand their relationships with customers and to create profitable opportunities for their organization.;This text provides a catalogue of valuation tools, together with guidance on analyzing and valuing a business. The author breaks down the topic to provide advice for any business, no matter how complex. He presents eight different methods of firm valuation and discusses the benefits and limitations of each method, supporting this information with examples from international markets.
This vital resource puts expert guidance on not-for-profit accounting, external financial reporting, and regulatory reporting right at your fingertips. We cover it all, including revenues, expenses, assets, liabilities, organizational issues, note disclosures, cash flows, GAAP transactions, payroll requirements, and more. You'll also find coverage of FASB Statement 136 on transfers of assets to a not-for-profit that raises funds for other organizations.
* How to relate accounting information to actual business decisions* How to recognize economically useful information in statements and reports* Uses international accounting standards* How to analyze weaknesses as well as strengths of published financial statementsThere are a great many types of financial statement and report from which essential information can be extracted. This advanced level textbook shows how the student can learn to analyze all of them and use them to extract information useful to managers, investors, and other decision makers. The principle of the book is decision usefulness in other words, the immediate economic value of information but legal and regulatory frameworks are also reviewed.Especially appropriate for advanced students of accounting, financial services, and business studies.
You may like...
Financial Accounting and Reporting
Barry Elliott, Jamie Elliott Paperback R1,225 Discovery Miles 12 250
Introduction To IFRS
Z.R. Koppeschaar, K Papageorgiou, … Paperback R852 Discovery Miles 8 520
Aat Financial Statements of Limited…
BPP Learning Media Paperback R494 Discovery Miles 4 940
IFRS For Small And Medium-Sized Entities…
Caroline Dubourg, Samantha Gomez, … Paperback
Cima F2 Advanced Financial Reporting…
BPP Learning Media Paperback
Mastering Group Financial Statements…
Ryan Kraut Paperback
Wiley IFRS 2017 - Interpretation and…
Pkf International Ltd Paperback
International Financial Reporting 7th…
Alan Melville Paperback R1,178 Discovery Miles 11 780
Business Analysis and Valuation: IFRS…
Erik Peek, Paul Healy, … Paperback
Advanced Financial Reporting and…
John Dunn, Margaret Stewart Paperback