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

Financial Reporting for Business and Practice 2004 - Spicer and Pegler's Book-keeping and Accounts (Paperback, 27th... Financial Reporting for Business and Practice 2004 - Spicer and Pegler's Book-keeping and Accounts (Paperback, 27th edition)
Paul Gee
R1,387 Discovery Miles 13 870 Out of stock

Spicer and Pegler s Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Pegler s Book-Keeping and Accounts, this title centres on the needs of corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook.
This book contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments. The new edition includes an update on IAS developments, and deals with the Accounting Standard Board s programme for converging UK GAAP with IAS. Whilst listed companies are required to adopt IAS in 2005, many UK companies will continue to adopt UK GAAP for some years. This edition provides a detailed update on UK GAAP. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5.

Building Financial Models - A Guide to Creating and Interpreting Financial Statements (Hardcover, Ed): John Tjia Building Financial Models - A Guide to Creating and Interpreting Financial Statements (Hardcover, Ed)
John Tjia
R974 R754 Discovery Miles 7 540 Save R220 (23%) Out of stock

Financial modeling is essential for determining a companys current value and projecting its future performance, yet few books explain how to build models for accurately interpreting financial statements. Building Financial Models is the first book to correct this oversight, unveiling a step-by-step process for creating a core model and then customizing it for companies in virtually any industry. Covering every aspect of building a financial model, it provides a broad understanding of the actual mechanics of models, as well as their foundational accounting and finance concepts.

International Oil Company Financial Management in Nontechnical Language (Paperback): James Bush, Daniel. Johnston International Oil Company Financial Management in Nontechnical Language (Paperback)
James Bush, Daniel. Johnston
R2,059 Discovery Miles 20 590 Out of stock

This addition to Johnston's bestselling petroleum financial books addresses the decision-making element of petroleum company management. It is a practical guide to all facets of modern financial management and strategic planning specific to today's oil and gas companies. The authors guide readers through the maze of financial management in a concise, practical, and organized fashion, delivering the basic principles that are critical for all elements of corporate leadership.

The Future of Financial Reporting - TBC (Hardcover): Krish Bhaskar, John Flower The Future of Financial Reporting - TBC (Hardcover)
Krish Bhaskar, John Flower
R2,843 Discovery Miles 28 430 Out of stock

The key message of this book is that the world is changing and that accounting, financial reporting and auditing must change in order to avoid the prospect that all three fail to meet the demands of society and thus become irrelevant. The book identifies four forces that will cause the future to be different from what it is now. Globalisation: Accountancy practice in the UK, and globally, will be increasingly determined by international bodies, such as those of the European Union and the International Accounting Standards Board; especially post the 2007/8 crisis. Society's demand for more ethical behaviour by business: The recent public outrage over the tax avoidance practices of multinationals has demonstrated that society will no longer tolerate unethical behaviour on the part of big business, audit firms and others. The environmental crisis: Accountants will no longer be able to argue that the impact of a business's activities on the environment or on a narrow view of the supply chain is not their concern. Technological change: In the future financial reporting will be largely effected through the Internet and real-time reporting. The present unwieldy and largely unread printed reports will become a relic of the past. Accountancy needs fundamental reform. Integrated reporting , whilst still keeping to some of its original ideals, seems to have failed in its current form. This book develops a novel but thoroughly practical form of financial reporting - hybrid accounting - which should enable accounting and financial reporting to meet the challenge of the future.

Company Financial Reporting - An Introduction for Non-Accountants (Paperback): John Stittle Company Financial Reporting - An Introduction for Non-Accountants (Paperback)
John Stittle
R826 R642 Discovery Miles 6 420 Save R184 (22%) Out of stock

This text is a clear, non-technical and analytical introduction to company reporting for students in business and management at all levels. It has been carefully researched, designed and written for those studying in non-accounting disciplines including business studies, management studies, engineering and humanities. Equally it will be useful for those taking postgraduate courses and who are new to the finance and accounting field.

The author assumes no previous knowledge of company reporting and leads the reader carefully through the key features of the field to give a clear understanding of:

* The professional and legal regulations that support the foundations of company reporting

* Analysis and interpretation of company financial statements from the user's perspective

* The major weaknesses and limitations of company reports, and the questioning approach that the user should adopt

* The impact of European and environmental issues.

The book's relevance and applicability to the real world of business is enhanced throughout by reference to and analysis of real life company financial statements and reports.

Spending Review 2010 (Paperback): GreatBritain:H.M. Treasury Spending Review 2010 (Paperback)
GreatBritain:H.M. Treasury
R1,283 Discovery Miles 12 830 Out of stock
Achieving Inclusive Growth in China Through Vertical Specialization (Hardcover): Wei Wang Achieving Inclusive Growth in China Through Vertical Specialization (Hardcover)
Wei Wang
R2,478 Discovery Miles 24 780 Out of stock

Vertical Specialization and Inclusive Growth in China discusses the two interrelated developments that have transformed the Chinese economy in recent years. First, the global community has increased calls to foster inclusive economic growth, with China embracing this trend. Second, the explosive growth in China's trade resulting from international vertical specialization production and trade networks which has complicated the notion of inclusive growth in the Chinese context. This book assesses these two trends quantitatively, giving evidence of the link between vertical specialization and inclusive growth, and then decomposing the inclusive growth effects of vertically specialized trade into six components: GDP growth, export growth, FDI, environment, employment, and innovation. It further explores the differing impact of conventional trade and processing trade on inclusive growth, providing direction for future policy. This second book by the author to consider vertical specialization stresses the importance of integration in driving inclusive growth.

Smartbook Access Card for Analysis for Financial Management (Hardcover, 11th ed.): Robert C. Higgins Smartbook Access Card for Analysis for Financial Management (Hardcover, 11th ed.)
Robert C. Higgins
R4,012 Discovery Miles 40 120 Out of stock
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
R3,272 Discovery Miles 32 720 Out of stock

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.

International Classification of Financial Reporting - Third Edition (Hardcover, 3 Revised Edition): Christopher Nobes International Classification of Financial Reporting - Third Edition (Hardcover, 3 Revised Edition)
Christopher Nobes
R3,368 Discovery Miles 33 680 Out of stock

Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today's international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.

Understanding IFRS Fundamentals - International Financial Reporting Standards (Paperback): Nandakumar Ankarath, Kalpesh J.... Understanding IFRS Fundamentals - International Financial Reporting Standards (Paperback)
Nandakumar Ankarath, Kalpesh J. Mehta, T.P. Ghosh, Yass A. Alkafaji
R1,483 Discovery Miles 14 830 Out of stock

A one-stop resource for understanding and applying current International Financial Reporting Standards

The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it.

It's clear that IFRS is here to stay--get the expert advice you need to properly implement IFRS with "Understanding IFRS Fundamentals: International Financial Reporting Standards."

Filled with easy-to-follow examples and case studies, "Understanding IFRS Fundamentals: International Financial Reporting Standards" is your handy resource to all things IFRS, presenting:

Authoritative advice and simple explanations of IFRS standards

Topical arrangement of issues of common interest to financial statement preparers and users

Extracts from published financial statements illustrating practical implications for applying IFRS

Guidance for finance professionals in more than 100 countries that have either adopted or adapted to IFRS

Simple explanations of complex standards

A practical reference with the answers to your issues of interest, "Understanding IFRS Fundamentals: International Financial Reporting Standards" serves as an essential resource for when you need information in a hurry.

Stay on track and focused with the straightforward guidance in "Understanding IFRS Fundamentals: International Financial Reporting Standards."

Essays on the Quality of Audited Financial Statements (Paperback): Ulf Mohrmann Essays on the Quality of Audited Financial Statements (Paperback)
Ulf Mohrmann
R1,735 Discovery Miles 17 350 Out of stock
A Social Critique of Corporate Reporting - Semiotics and Web-based Integrated Reporting (Hardcover, 2nd New edition): David... A Social Critique of Corporate Reporting - Semiotics and Web-based Integrated Reporting (Hardcover, 2nd New edition)
David Crowther
R3,392 Discovery Miles 33 920 Out of stock

In the critically acclaimed first edition of A Social Critique of Corporate Reporting, David Crowther examined the perceived dialectic around traditional and environmental reporting to show it to be a false dialectic. Corporate reporting continues to change rapidly to incorporate more detail and especially environmental and social information. At the same time the mechanism for reporting has changed and the internet now enables more information to be provided to an ever wider range of stakeholders and interest groups. The perceived conflict between financial performance representing the needs of investors and other dimensions of performance representing the needs of other stakeholders still however continues to exist. In this updated edition, this perceived conflict is re-examined along with the wider purposes of corporate reporting. These are examined in the context of web based reporting and a greater concern for all stakeholders. The conclusion is that, although recent developments have produced changes, the essential conflict is still professed to exist, but remains a largely imaginary one. The analysis in this book makes use of both statistics and semiotics and in so doing develops a semiology of corporate reporting that offers an alternative to other research that is largely based on econometrics. Researchers, higher level students and others with an interest in or responsibility for corporate reporting, corporate social responsibility, accounting research, or semiotics will find this book essential reading.

Financial Analysis in Hong Kong - Qualitative Examination of Financial Statements for CEOs and Board Members (Paperback): Benny... Financial Analysis in Hong Kong - Qualitative Examination of Financial Statements for CEOs and Board Members (Paperback)
Benny K B Kwok
R1,249 Discovery Miles 12 490 Out of stock

In the commercial sector, financial statements act as a means of communication between corporations and various internal and external parties. However, reading a financial statement can be like reading a document in a foreign language, with a sea of jargon obscuring the statement's true meaning. Financial Analysis in Hong Kong is a clear, concise reference for analyzing the financial statements of corporations. Based on an in-depth analyses of published financial statements selected from successful corporations, this book is a practical and comprehensive reference for both novices and professionals in the financial field.

Accounting and Financial Reporting Guidelines for Cash- and Tax-Basis Financial Statements - Practice Aid Series (Paperback):... Accounting and Financial Reporting Guidelines for Cash- and Tax-Basis Financial Statements - Practice Aid Series (Paperback)
Aicpa
R2,006 R1,497 Discovery Miles 14 970 Save R509 (25%) Out of stock

Due to the complexities of US GAAP accounting, many smaller entities decide that financial statements prepared by applying the cash- or tax-basis of accounting better suits their needs. But unlike GAAP, little authoritative guidance is available for these methods. This practice aid was created to address that issue by supplying guidelines and best practices that promote consistency, and resolving the most common and difficult questions that preparers face. Who Will Benefit: This edition will help individuals in business and industry, as well as public accounting, who prepare financial statements when applying the cash- or tax-basis of accounting.

Wiley CMAexcel Learning System Exam Review 2017 + Test Bank - Part 1, Financial Reporting, Planning, Performance, and Control... Wiley CMAexcel Learning System Exam Review 2017 + Test Bank - Part 1, Financial Reporting, Planning, Performance, and Control (1-year access) Set (Paperback)
Wiley
R13,991 R10,214 Discovery Miles 102 140 Save R3,777 (27%) Out of stock

The Wiley CMAexcel Learning System includes IMA's official Learning System textbooks (print) and industry-leading Online Test Bank. This package has been fully updated to cover 100% of the most current Learning Outcome Statements published by ICMA. Access to the Online Test Bank is provided for 1 year (from date of activation) with the PIN code found in the back of the book. Includes: 100% Coverage of ICMA LOS (part 1) Official IMA Learning System textbook (print), featuring 100% of the ICMA Learning Outcome Statements (part 1) Online Test Bank with 1,000+ exam questions and 5 sample essays (part 1) Official IMA Learning System Textbooks (print) The Part 1 textbook covers 100% of the ICMA Learning Outcome Statements with over 500 pages of vital CMA knowledge, including: An overview of all critical concepts and calculations End-of-section questions and explanations to test your understanding Retired essay questions with model answers (36 in part 1) Tips on CMA exam preparation and study planning An extensive reference bibliography Online Test Bank Boost your review with the ultimate online practice tool. The Online Test Bank (part 1) provides access to an additional 1,000+ practice exam questions and 5 essays. 1,000+ multiple-choice questions (part 1) 5 exclusive essays (part 1) A grade book to track your progress

Financial Management for Development - Accounting and Finance for the Non-specialist in Development Organisations (Paperback):... Financial Management for Development - Accounting and Finance for the Non-specialist in Development Organisations (Paperback)
John Cammack
R683 R534 Discovery Miles 5 340 Save R149 (22%) Out of stock
Financial Reporting (Paperback): Janice Loftus, Ken Leo, Noel Boys, Sorin Daniliuc, Belinda Luke, Ang Hong, Karyn Byrnes Financial Reporting (Paperback)
Janice Loftus, Ken Leo, Noel Boys, Sorin Daniliuc, Belinda Luke, …
R1,301 Discovery Miles 13 010 Out of stock
Government Finance Statistics Yearbook 2002 (Paperback): International Monetary Fund Government Finance Statistics Yearbook 2002 (Paperback)
International Monetary Fund
R2,154 Discovery Miles 21 540 Out of stock

This annual publication is produced with a separate supplement (supplied together with the main text) which illustrates the use of the Government Financial Statistics Manual 2001 framework for countries with different fiscal accounting systems. This year's main text includes statistics for China, P.R.: Macao SAR, and provides three types of detailed tables for world, country and institutional financial data. The data for this yearbook have been obtained primarily by means of a detailed questionnaire distributed to government finance statistics correspondents.

Analyzing Financial Statements (Paperback, 6 Revised Edition): George E. Ruth Analyzing Financial Statements (Paperback, 6 Revised Edition)
George E. Ruth
R428 Discovery Miles 4 280 Out of stock
Financial Statement Analysis - A Practitioner's Guide (Hardcover, 5th Edition): Martin S Fridson, Fernando Alvarez Financial Statement Analysis - A Practitioner's Guide (Hardcover, 5th Edition)
Martin S Fridson, Fernando Alvarez
R1,919 R1,768 Discovery Miles 17 680 Save R151 (8%) Out of stock

In Financial Statement Analysis, 5th Edition, leading investment authority Martin Fridson returns with Fernando Alvarez to provide the analytical framework you need to scrutinize financial statements, whether you're evaluating a company's stock price or determining valuations for a merger or acquisition. This fully revised and up-to-date 5th Edition offers fresh information that will help you to evaluate financial statements in today's volatile markets and uncertain economy, and allow you to get past the sometimes biased portrait of a company's performance.

Integrated Reporting - A New Accounting Disclosure (Paperback, 1st ed. 2016): Chiara Mio Integrated Reporting - A New Accounting Disclosure (Paperback, 1st ed. 2016)
Chiara Mio
R1,925 Discovery Miles 19 250 Out of stock

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.

Financial Accounting - From Its Basics to Financial Reporting and Analysis (Hardcover, Unabridged edition): Simeon Spiteri Financial Accounting - From Its Basics to Financial Reporting and Analysis (Hardcover, Unabridged edition)
Simeon Spiteri
R2,707 Discovery Miles 27 070 Out of stock

This book will appeal to individuals interested in developing their knowledge in financial accounting, including students sitting the Edexcel London exams, entrepreneurs and managers. It explains the process of recording transactions in depth by considering value added tax. The book adopts a practical approach, and highlights the main documents that lead to business transactions, while also describing accounting controls like bank reconciliation. In addition, the text addresses the main features and final accounts of different enterprises like sole trader, partnership, clubs and companies. Questions are provided at the end of each chapter in order to help the reader understand the main techniques shown here.

Zur Skalierung Der Prufung Des Qualitatssicherungssystems (German, Paperback): Katharina Dillkotter Zur Skalierung Der Prufung Des Qualitatssicherungssystems (German, Paperback)
Katharina Dillkotter
R1,662 Discovery Miles 16 620 Out of stock
An Introduction to Modern Financial Reporting Theory (Paperback): B.A. Rutherford An Introduction to Modern Financial Reporting Theory (Paperback)
B.A. Rutherford
R1,332 Discovery Miles 13 320 Out of stock

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.

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