Presents the fundamental finance and accounting processes, methods, strategies and terminology necessary for engineers and engineering managers to interpret financial data properly - examining topics such as cost and break-even analysis, the time value of money, financial ratios and discounted cash flow techniques. The information is designed to enable engineers and project managers to prepare, appraise, evaluate and approve financial plans to accomplish specific departmental and company objectives.

The interplay between accounting, innovative entrepreneurship, and knowledge management is an increasingly crucial and yet under-researched topic. These apparently compartmental debates need to be integrated and comprehended as a whole to support the entrepreneurial adventure in this new era. This book proposes a novel approach to the understanding of an entrepreneurial world that is quickly changing. It ties together the debates surrounding control, innovative entrepreneurship, and knowledge management, and acknowledges that there is a need to build a bridge between theory and practice. In doing so it provides a rich empirical analysis to support and complement the theoretical issues raised. The book offers a profound but easily understandable theoretical systematization, to date unavailable, alongside relevant practical and policy implications drawn from real case studies and business plans. The book will prove a useful and thought-provoking read to academic researchers and practitioners who are interested in the key interplay of these previously isolated disciplines.

Der Band zeigt Entwicklungslinien kapitalmarkt- und bankbezogener Forschung auf und prasentiert Einzelbeitrage zu ausgewahlten Phanomenen auf Finanzmarkten."

Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author's wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.

De Octavio Reyes La planeaci n estrat gica es considerada una herramienta de trabajo que ha promovido el crecimiento y desarrollo de las grandes culturas de la humanidad, quienes a trav s de administrar procesos estrat gicos de largo plazo y de gran alcance, les ha permitido emprender y concluir proyectos majestuosos, tal es el caso de la cultura griega y el Parten n, las civilizaciones de oriente y la construcci n de una gran Muralla China de protecci n; de la misma forma se puede citar al Coliseo y el dise o de la Ciudad de Roma, as como la cultura egipcia y los templos fara nicos, tambi n podemos citar las culturas prehisp nicas en donde se erigi el santuario de Machu Pichu en Per, las pir mides de Teotihuac n, Tula y Tenochtitl n en M xico y por supuesto el complejo de ciudades mayas, entre otros ejemplos que ilustran los beneficios de aplicar una eficaz y eficiente planeaci n estrat gica. Es as que esta obra se propone ofrecer al lector un conjunto de instrumentos que apoyen a los ejecutivos de la alta direcci n para estructurar y operar la planeaci n estrat gica de la organizaci n.

Accounting sustainably involves accounting for and to the natural environment, and accounting for and to society, including groups currently oppressed or disadvantaged by unsustainable processes and practices. This book creates a compelling case for the inclusion of sustainability at the heart of accounting educational programmes, offering critical lessons and identifying risks to avoid when designing accounting programmes and courses. Accounting sustainability has moved from the side-lines of policy discourses, accounting institutions, professional accounting practices, and research activities into the mainstream. The chapters in this proposed book engage in a critical dialogue to facilitate change in accounting education for sustainability. They dispel the myth that accounting for sustainability is an oxymoron, bad for business, unrelated to practice, or contrary to professional accounting bodies' accreditation requirements. This book was originally published as a special issue of Accounting Education.

Praise for Accounting Control Best Practices, Second Edition

"A comprehensive, well-organized reference manual that is perfect for managers and auditors of public and private companies. Whether you wish to comply with the rigors of the Sarbanes-Oxley Act or take your company to the next level, Accounting Control Best Practices, Second Edition contains virtually everything you'll need to design, challenge, and improve your company's internal control environment."
--Matthew T. Posta, Esq., CPA

"Steven Bragg continues to improve the accounting field by providing thorough, step-by-step instruction in accounting best practices. During a recent software conversion, his book was my expert guide ensuring that the previous manual controls were replaced with the now automated process. It provides practical steps for both small and large organizations."
--Melody TroesserDirector of Accounting ServicesCole County Residential Services, Inc.

"This updated reference is a comprehensive source for those who design, implement, or evaluate controls. Guidance is focused on understanding and mitigating risks, while also acknowledging the importance of efficiency and the use of automated systems. A very worthwhile addition to our knowledge base in today's control-aware environment."
--Clint Davies, PrincipalBerry, Dunn, McNeil & Parker

Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

Unique reference book covering the entire field of accounting information systems. Contributions from an international range of accounting and information systems experts. Includes coverage of contemporary themes such as big data, data security, cloud computing, IoT and blockchain.

Outperforming the market--or "alpha creation" as it's sometimes called--is very possible with the proper investment discipline and methodologies. But the market-beating strategies that will work today are not the same as those that worked in the past. Central bank intervention and the accelerated pace of technology have caused an increase in the disruption of traditional business models across many industries. These industry paradigm shifts combined with macro-driven financial markets have created one of the toughest environments for active investment managers in history. Active Investing in the Age of Disruption details the disruptive forces in the market today and how to navigate them to outperform. This book discusses winning equity investment strategies with lofty goals of alpha creation. Understanding the limits and potential of each unique investment methodology and portfolio strategy will allow you to generate higher returns. Even when your luck runs out or the market works against you, the ideas and disciplined approach in this book will keep you one step ahead of the market. - Understand the disruptive forces affecting the market today - Discover equity investment strategies uniquely targeting alpha generation--beating the market - Understand which features of active investing need to be implemented and stressed from a risk perspective to outperform the market - Learn which previously solid investment tenets may no longer hold true in the age of market disruption - Hone the craft of active investing--identify markets with the greatest profit potential, hedge against strategy limitations, and more It has been a very tough decade for active investment managers, but this book will inspire you to think differently about risks and opportunity. A deeper understanding of the forces affecting the market and a commitment to refining your investment process using the techniques in this book will help you step across the margin of error between under and outperforming.

Die strategische Positionierung der Vertriebswege ist eine entscheidende Herausforderung fur das deutsche Retail Banking. Das Buch integriert den Multi-Channel-Vertrieb konsequent in den Strategieprozess des Geschaftsfelds und erlaubt dem Leser uber diesen Weg die bewusste und systematische Entscheidung fur ein optimiertes Vertriebskanal-Portfolio. Eine wesentliche Nebenbedingung ist dabei die umfassende Berucksichtigung von Dynamik und Komplexitat als herausragende Wettbewerbsaspekte im heutigen Retail Banking."

Ensure that your not-for-profit accounting is airtight for 2020 Not-for profit organizations have unique characteristics, so they must adhere to a specific set of generally accepted accounting principles (GAAP). Wiley Not-For-Profit GAAP 2020 provides practical guidance on how to identify and apply the relevant standards. This guide is indispensable for professionals responsible for preparing and auditing not-for-profit accounts. You will learn how to interpret the relevant accounting principles and how to apply them, all while minimizing unnecessary effort and eliminating potentially costly errors. This comprehensive yet concise text thoroughly examines the latest standards for measurement, presentation, and disclosure related to not-for-profits. It covers the Financial Accounting Standards Board (FASB) Accounting Standards Codification, all relevant Accounting Standards Updates, and other guidance that applies to not-for-profit organizations, particularly that of the American Institute of Certified Public Accountants (AICPA). With this unrivalled reference tool, your not-for-profit GAAP questions are answered. Easily understand the latest not-for-profit GAAP with visual aids, including flowcharts, diagrams, and illustrations Navigate complex requirements and ensure completeness of GAAP disclosures Stay current with all not-for-profit accounting pronouncements, including FASB, AICPA, and more Enjoy practical, user-friendly guidance on applying the relevant accounting standards in your not-for-profit organization With Wiley Not-For-Profit GAAP 2020, you can be assured you have the most current, comprehensive accounting information that applies to nonprofit organizations. Stay in compliance and ensure timely, accurate reporting with this authoritative volume.

Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: * Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions * Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles * Tips for overcoming the challenges unique to intangible assets, including impairment testing * Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.

Was Basel II fur Familienunternehmen bedeutet - wie sie glaubwurdig gegenuber Kreditgebern auftreten."

Get effective and efficient instruction for the AUD portion of the CPA exam in 2020 Wiley CPAexcel Exam Review 2020 Focus Notes Auditing and Attestation reinforce key concepts for the auditing and attestation portions of the Certified Public Accountants exam. Contained in an easy-to-carry spiral-bound book and designed to be easy-to-read and review, these focus notes will help you to learn and retain crucial accounting rules, formulas, concepts, acronyms, and more.

Hierdie uiters praktiese vraeboek is gebaseer op Dinamiese ouditkunde deur Marx en van der Watt. Die vrae in hierdie boek is gegroepeer volgens dieselfde onderwerpe en in dieselfde volgorde as Dinamiese ouditkunde. Toepassingsvrae oor Ouditkunde is geskryf vir studente en lektore (voorgraads en nagraads) om sukses te verseker in die eksamenlokaal en in die werkplek.

Quickly get up-to-speed in all basic accounting principles and procedures and apply that knowledge to real-world financial decisions and requests. .

"The McGraw-Hill 36-Hour Accounting Course" has been the gold standard for anyone looking for a fast, no-nonsense primer in all the fundamentals of financial, managerial, and tax accounting concepts. Now thoroughly revised and updated, the fourth edition features new coverage of the technological developments in the field, the recent sweeping tax reforms, and the latest Financial Accounting Standards Board pronouncements. . .

"The McGraw-Hill 36-Hour Accounting Course" offers such up-to-date coverage as: . Complete analysis of the current trends in computer hardware and accounting software. Coverage of current tax issues, such as the revision of tax rate structure, new deductions and credits for higher education costs, and taxation of Social Security benefits. New test problems throughout to help you gauge your progress, as well as a final exam that can earn you a Certificate of Achievement. .

Complete with a doable study plan, "The McGraw-Hill 36-Hour Accounting Course" is your fast track to easily mastering the essentials of accounting in the shortest time possible..

The Second Edition includes new chapters on financing and investment arrangements, pensions and deferred income taxes, mergers and acquisitions, and consolidated income statements. The author presents a unified approach to accounting theory and discusses advanced procedures not commonly in practice, deeper analysis of present concepts and standards, and the results of empirical research. The first chapter recounts the early history of accounting. The middle chapters analyze current theory along with alternative views. The closing chapter speculates on the future of the profession. At the end of each chapter are questions and suggestions for further reading.

Study Guides for CAPE have been developed and written by CXC to provide CAPE candidates in schools and colleges with resource materials to help them prepare for their exams. Matching the topics in the syllabus, the student-friendly structure and content enable students to develop their skills and confidence as they approach the examination.