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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.
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.
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 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.
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.
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.
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.
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.
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."
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.
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.
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.
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
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.
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.
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.
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.
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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