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

Financial Reporting In The Pacific Asia Region (Hardcover): Ronald Ma Financial Reporting In The Pacific Asia Region (Hardcover)
Ronald Ma
R1,986 Discovery Miles 19 860 Out of stock

There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. Part III deals with the problems of and prospects for accounting harmonisation in the region.

The Regulatory Reporting Handbook - 2000-2001 (Paperback, 2nd New edition): Pricewaterhousecoopers The Regulatory Reporting Handbook - 2000-2001 (Paperback, 2nd New edition)
Pricewaterhousecoopers
R927 Discovery Miles 9 270 Out of stock

A guide to all the regulatory reports financial institutions are required to file. Topics covered include forms and reports for securities activities, anti-boycott rules, the Bank Secrecy Act and the Suspicious Activities Report.

Financial Statement Analysis (Hardcover, 11th edition): K. R. Subramanyam Financial Statement Analysis (Hardcover, 11th edition)
K. R. Subramanyam
R3,355 Discovery Miles 33 550 Out of stock

Financial Statement Analysis, 11e, emphasizes effective business analysis and decision making by analysts, investors, managers, and other stakeholders of the company. It continues to set the standard in showing students the keys to effective financial statement analysis. The textbook is set up in a three part framework which makes this textbook one of the best-selling books in the market. It begins with an overview (chapters 1-2), followed by accounting analysis (chapters 3-6) and then financial analysis (chapters 7-11 and a Comprehensive Case). The book presents a balanced view of analysis, including both equity and credit analysis, and both cash-based and earnings-based valuation models. The eleventh edition is aimed at accounting and finance classes, and the professional audience - as it shows the relevance of financial statement analysis to all business decision makers. The author: Uses numerous and timely &#8220real world&#8221 examples and cases Draws heavily on actual excerpts from financial reports and footnotes Focuses on analysis and interpretation of financial reports and their footnotes Illustrates debt and equity valuation that uses results of financial statement analysis Applies a concise and succinct writing style to make the material accessible

Codification of Statements on Standards for Accounting and Review Services - Numbers 1 to 21, January 2016 (Paperback): Aicpa Codification of Statements on Standards for Accounting and Review Services - Numbers 1 to 21, January 2016 (Paperback)
Aicpa
R1,078 R817 Discovery Miles 8 170 Save R261 (24%) Out of stock

This 2016 edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. These standards provide the requirements for practitioners performing these engagements. Since the highly anticipated release of SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification, practitioners have been preparing for the most significant revisions to the nonaudit literature in over 35 years. SSARS No. 21 completely superseded all prior standards except for those pertaining to the compilation of pro forma financial information. The more significant changes attributed to SSARS No. 21 include: Introduction of a new type of engagement for practitioners to prepare financial statements in accordance with SSARSs Revisions to the applicability of the compilation engagement, moving away from being submission driven to engagement driven This codification delivers SSARS No. 21 in the traditional codified format, complete with the following sections: AR-C Section 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services AR-C Section 70, Preparation of Financial Statements AR-C Section 80, Compilation Engagements AR-C Section 90, Review of Financial Statements New since the previous edition is Interpretation No. 1, "Considerations Related to Reviews Performed in Accordance With International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements," of AR-C section 90, Review of Financial Statements. You'll find that this codification is fully indexed and arranged by subject. The guidance (and related interpretations to the extent applicable) help you apply the standards in specific circumstances and clearly show amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance. Who Will Benefit: Accountants performing preparation, compilation, or review engagements in accordance with SSARS

Achieving Inclusive Growth in China Through Vertical Specialization (Hardcover): Wang Achieving Inclusive Growth in China Through Vertical Specialization (Hardcover)
Wang
R2,151 R2,043 Discovery Miles 20 430 Save R108 (5%) 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.

Integrated Reporting - A New Accounting Disclosure (Hardcover, 1st ed. 2016): Chiara Mio Integrated Reporting - A New Accounting Disclosure (Hardcover, 1st ed. 2016)
Chiara Mio
R2,748 Discovery Miles 27 480 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.

ACCA Financial Reporting - Practice and Revision Kit (Paperback): BPP Learning Media ACCA Financial Reporting - Practice and Revision Kit (Paperback)
BPP Learning Media
R465 Discovery Miles 4 650 Out of stock

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.

Teaching IFRS (Paperback): Richard M.S. Wilson, Ralph W Adler Teaching IFRS (Paperback)
Richard M.S. Wilson, Ralph W Adler
R828 Discovery Miles 8 280 Out of stock

The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses. This book was originally published as a special issue of Accounting Education: An international journal.

The World Bank Inspection Panel: In Practice (Hardcover, 2nd Revised edition): Ibrahim F.I. Shihata The World Bank Inspection Panel: In Practice (Hardcover, 2nd Revised edition)
Ibrahim F.I. Shihata
R2,170 Discovery Miles 21 700 Out of stock

Six years ago, the World Bank created the Inspection Panel, an independent mechanism to respond to claims by those whom the Bank intends to help the most, inhabitants of developing countries, if they believe they are being adversely affected by projects funded by the Bank. A second review of the Panel's experience became necessary when the focus of the Panel changed from concentration on the Bank's compliance or non-compliance with its own policies to harm suffered or to be suffered by affected parties. This report covers the Panel's investigations from its inception and opens a window onto the operations of the Bank.

A Student's Guide to Analysing Corporate Reports (Paperback): A Student's Guide to Analysing Corporate Reports (Paperback)
1
R567 Discovery Miles 5 670 Out of stock

A Student's Guide to Analysing Corporate Reports, written by Paul Robins, helps to answer the 'so what?' questions arising from Corporate Reports.In addition to a worked case study, this book outlines the components of a typical corporate report, providing a structure that can be used as a basis for the development of a reasoned interpretation of corporate reports by students and to help improve exam results. Ideal for accountancy students who need to be able to demonstrate skills in the analysis of corporate reports for assessment purposes, this book will also be of benefit to those who need some understanding of what published corporate reports can (and cannot ) tell a user about corporate performance.

Corporate Financial Accounting and Reporting (Paperback, 2nd edition): Tim Sutton Corporate Financial Accounting and Reporting (Paperback, 2nd edition)
Tim Sutton
R1,416 Discovery Miles 14 160 Out of stock

Corporate Financial Accounting and Reporting is a comprehensive accounting textbook directed at those using financial reports. Its aim is to help current and future managers gain a thorough understanding of companies' published reports and is unique in the fact that it covers all three years of a traditional financial accounting course. The text is divided into 3 parts: the first covers the foundations of accounting, the second part considers the components of financial statements in more depth and the third part explores how investors analyse financial statements. Recognising the increasingly international nature of accounting, this book provides full coverage of international accounting standards with the European Union's Company Law Directives providing its legal framework Corporate Financial Accounting and Reporting is designed for international MBA programmes and specialist postgraduate programmes in international business/finance in Europe. It can also be used in international business programmes at the undergraduate level.

Financial Reporting and Analysis (Hardcover, 6th edition): Lawrence Revsine, Daniel W. Collins, Bruce Johnson, Fred... Financial Reporting and Analysis (Hardcover, 6th edition)
Lawrence Revsine, Daniel W. Collins, Bruce Johnson, Fred Mittelstaedt, Leonard C. Soffer
R8,413 Discovery Miles 84 130 Out of stock

Financial Reporting & Analysis (FR&A) by Revsine/Collins/Johnson/Mittelstaedt emphasizes both the process of financial reporting and the analysis of financial statements. This book employs a true "user" perspective by discussing the contracting and decision implications of accounting and this helps readers understand why accounting choices matter and to whom. Revsine, Collins, Johnson, and Mittelstaedt train their readers to be good financial detectives, able to read, use, and interpret the statements and-most importantly understand how and why managers can utilize the flexibility in GAAP to manipulate the numbers for their own purposes. Significantly, the new edition emphasizes the differences and similarities between GAAP and IFRS, which is a critical component of this course.

Essays on the Quality of Audited Financial Statements (Paperback): Ulf Mohrmann Essays on the Quality of Audited Financial Statements (Paperback)
Ulf Mohrmann
R1,481 Discovery Miles 14 810 Out of stock
Corporate Financial Reporting - Theory and Practice (Hardcover): Andrew W Higson Corporate Financial Reporting - Theory and Practice (Hardcover)
Andrew W Higson
R3,037 Discovery Miles 30 370 Out of stock

Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management's motivations to fraud.

Special features of this book include:

- A critical examination of accounting 'theory'

- Senior practitioners' insights on 'a true and fair view'

- An exploration of 'the financial reporting expectations gap'

- A discussion of the nature of 'corporate performance'

- An examination of corporate fraud

- An examination of the implications of 'real-time' reporting by companies

- Discussion questions at the end of each chapter

The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.

Mastering Fair Valuation - Approaches and Application under IFRS (Paperback): Arif Ahmed, Veena Hingarh Mastering Fair Valuation - Approaches and Application under IFRS (Paperback)
Arif Ahmed, Veena Hingarh
R1,207 Discovery Miles 12 070 Out of stock

A comprehensive guide to real-world IFRS 13 application Mastering Fair Valuation: Approaches and Applications under IFRS is a comprehensive guide to IFRS 13, with expert guidance toward real-world application. Offering a detailed theoretical and practical grounding, this guide is a must-have reference for valuation professionals. Coverage includes a complete background of the standard, a discussion of challenges in its application, the impact of unique industry features, and implementation tips from the practitioner's perspective. Illustrations and examples clarify complex topics, step-by-step instructions help you get quickly up to speed, and useful checklists enable you to start incorporating IFRS 13 in practice. IFRS 13: Fair Value Measurement is one of the most debated accounting standards, as it represents a major departure from historical, cost-based accounting. The "fair value hierarchy" was designed to increase consistency and comparability by categorising inputs from high- to low-priority, encompassing all points from quoted active market prices at the top to unobservable inputs at the bottom. This book explains how the standard is applied, and shows you how to work with and around common challenges. * Learn what has changed in IFRS 13 * Measure fair value for different assets and liabilities * Overcome major industry-specific valuation issues * Examine the computational framework of fair valuation Originally issued in May 2011, IFRS 13 became compulsory as of 2013. Mastering Fair Valuation tackles the practical aspects of valuation under the new standard, giving practitioners the guidance and understanding they need to apply it effectively.

Education and Cultural Studies - Toward a Performative Practice (Paperback, New): Henry A Giroux, Patrick Shannon Education and Cultural Studies - Toward a Performative Practice (Paperback, New)
Henry A Giroux, Patrick Shannon
R1,031 Discovery Miles 10 310 Out of stock




eBook available with sample pages: HB:0415919134

Teaching IFRS (Hardcover): Richard M.S. Wilson, Ralph W Adler Teaching IFRS (Hardcover)
Richard M.S. Wilson, Ralph W Adler
R2,566 Discovery Miles 25 660 Out of stock

The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses. This book was originally published as a special issue of Accounting Education: An international journal.

PwC Manual of Accounting Narrative Reporting 2014 (Paperback): PwC PwC Manual of Accounting Narrative Reporting 2014 (Paperback)
PwC
R1,309 Discovery Miles 13 090 Out of stock

UK companies are governed by legal and other regulatory requirements impacting elements of financial statements that are common to users of both IFRS and UK GAAP. These are often referred to as the 'front half' of the financial statements. This publication contains the guidance applicable to all UK companies regardless of the GAAP under which their financial statements are prepared. Written by PwC's UK Assurance Risk and Quality team, the manual includes practical advice based on PwC's work advising clients, partners and staff. The book will be of particular interest to finance directors, accountants, legal practitioners, company administrators, financial advisors and auditors. This year's edition provides guidance for UK quoted companies on the `front half' of financial statements, including many illustrations and examples. Key updates from previous edition include: Updated guidance for new external guidance and legislation including FRC UK Corporate governance code and 2013 Statutory instruments regulations New real-life examples from accounts

Time Series Analysis and Adjustment - Measuring, Modelling and Forecasting for Business and Economics (Hardcover, New Ed): Haim... Time Series Analysis and Adjustment - Measuring, Modelling and Forecasting for Business and Economics (Hardcover, New Ed)
Haim Y. Bleikh, Warren L. Young
R2,671 Discovery Miles 26 710 Out of stock

In Time Series Analysis and Adjustment the authors explain how the last four decades have brought dramatic changes in the way researchers analyze economic and financial data on behalf of economic and financial institutions and provide statistics to whomsoever requires them. Such analysis has long involved what is known as econometrics, but time series analysis is a different approach driven more by data than economic theory and focused on modelling. An understanding of time series and the application and understanding of related time series adjustment procedures is essential in areas such as risk management, business cycle analysis, and forecasting. Dealing with economic data involves grappling with things like varying numbers of working and trading days in different months and movable national holidays. Special attention has to be given to such things. However, the main problem in time series analysis is randomness. In real-life, data patterns are usually unclear, and the challenge is to uncover hidden patterns in the data and then to generate accurate forecasts. The case studies in this book demonstrate that time series adjustment methods can be efficaciously applied and utilized, for both analysis and forecasting, but they must be used in the context of reasoned statistical and economic judgment. The authors believe this is the first published study to really deal with this issue of context.

Accounting for Governmental and Nonprofit Entities with City of Smithville - With City of Smithville (Hardcover, 13th Revised... Accounting for Governmental and Nonprofit Entities with City of Smithville - With City of Smithville (Hardcover, 13th Revised edition)
Earl R. Wilson, Susan C Kattelus
R4,213 Discovery Miles 42 130 Out of stock

"Accounting for Governmental and Nonprofit Entities, 13e", by Wilson and Kattelus has been streamlined and will contain complete, accurate, and up-to-date coverage of all facets of accounting for governmental and not-for-profit organizations. This book is intended for readers concerned with the preparation and analysis of financial statements and auditing of governmental and nonprofit entities. It reflects all major changes to authoritative pronouncements from the GASB, FASB, FASAB, AICPA, GAO, and OMB that affect government and not-for-profit organizations.

Creative Accounting - The effectiveness of financial reporting in the UK (Hardcover): Trevor Pijper Creative Accounting - The effectiveness of financial reporting in the UK (Hardcover)
Trevor Pijper
R5,136 Discovery Miles 51 360 Out of stock

'A welcome contribution to the debate on the changing face of accounting in Britain.' - Financial Times;Since the inception of the Financial Reporting Council in May 1990, the Accounting Standards Board and the Financial Reporting Review Panel have featured prominently in the financial press. Creative Accounting questions whether the new regime is likely to improve financial reporting practices in the United Kingdom. Do financial statements contain useful information? Is the new profit and loss account a reliable measure of financial performance? What significance should be attached to the balance sheet and the gearing ratio? Are UK companies guilty of using financial techniques to improve their reported results? Does the stock market pay any attention to company financial statements? Is there such a thing as creative accounting? What is the role of the auditor? Will the recommendations of the Cadbury Committee help to restore public confidence in financial reporting? In addressing these issues, Creative Accounting highlights the complexities and limitations of company financial statements. It is essential reading for all users of these statements.

Financial Report and Audited Financial Statements for the 12-month Period from 1 July 2007 to 30 June 2008 and Report of the... Financial Report and Audited Financial Statements for the 12-month Period from 1 July 2007 to 30 June 2008 and Report of the Board of Auditors, v. 2 - United Nations Peacekeeping Operations (Paperback)
United Nations General Assembly
R651 Discovery Miles 6 510 Out of stock
CPA Australia Financial Accounting and Reporting - Passcards (Spiral bound): BPP Learning Media CPA Australia Financial Accounting and Reporting - Passcards (Spiral bound)
BPP Learning Media
R282 Discovery Miles 2 820 Out of stock

BPP Learning Media offers a range of learning materials for students working to complete the CPA Programme. Our Passcards, Revision Kits and i-Pass products complement the structure and content of the CPA syllabus, help focus your revision and hone your exam technique.

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
R1,142 Discovery Miles 11 420 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.

A Conceptual Framework for Financial Accounting and Reporting - Vision, Tool, or Threat? (Hardcover, Annotated Ed): Richard H.... A Conceptual Framework for Financial Accounting and Reporting - Vision, Tool, or Threat? (Hardcover, Annotated Ed)
Richard H. Macve
R3,445 Discovery Miles 34 450 Out of stock

First published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.

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