This volume faithfully reproduces the public correspondence between Mr. Thomas A. Murphy, former Board Chairman of General Motors Corporation, and two accounting leaders, during the latter two's term of service as Chair of the Financial Accounting Standards Board [FASB].
The volume provides evidence of Murphy's importance as a thoughtful and influential accounting theorist, whose ideas are shared in the context of the open standard setting process adopted by the FASB. The chronological sequence of these letters provides the reader with a sense of momentum around a variety of important technical topics from consolidations through stock compensation. It also addresses a variety of other matters such as the importance of the Board's role as an independent standard setting agency. Also included are references to materials supplied in support of the correspondence and speech materials which relate to points of discussion in the correspondence.
This volume represents a unique contribution to the literature of accounting thought for classroom and related use by scholars, practitioners and standard setters.

Rapid growth in financial services regulation in many countries has led to demand for high quality data about agencies and institutions involved in national and international regulation of the accounting sector. This major new publication provides detailed, consistently presented information for some 150 institutions globally. It covers organizations with regulatory responsibilities, whether primary or secondary, for the accounting profession on both national and international levels. Invaluable data provided for each institution include: * Scope of Regulation; * Legal Basis; * Financing; * Key Personnel and Organizational Structure; * History; * Current Regulatory Developments; * Regulatory Objectives; * Activities and Implementation; * Measures to Ensure Compliance; * Accountability; * Complaints and Redress; * Relationships with other Regulatory Bodies; * Principal Publications The information provided for each regulatory body has been reviewed by a leading law firm in each jurisdiction.

Das Buch stellt die gesamte Bandbreite der Finanzierungsmoglichkeiten dar. Eigenkapital-, Fremdkapital- und Mezzanine-Finanzierungsformen. Das Autorenteam erlautert, welche Finanzierungsinstrumente es gibt und wie sie funktionieren."

This special edition (Supplement 1) of "Research in Accounting in Emerging Economies" (RAEE) focuses on accounting and economic development issues in developing countries, with special reference to Africa. The decision to publish a special supplement on Africa originated from the first conference on African accounting held under the aegis of the University of Botswana in February 1993. This supplement is a collaboration between African and non-African scholars. The chapters that have resulted have incorporated changes in accounting practices that have arisen between February 1993 (when the Botswana Conference took place) and December 1997. The last four chapters of this supplement did not originate from the Botswana Conference. They are derived from the unsolicited submissions to our annual series and went through our normal review process. They were included in this supplement because of their focus on an African country - Nigeria.

A complete guide to Forensic Accounting and Finance, this book is ideal for advanced-level students and new or mid-level forensic accounting professionals looking to boost their specialist knowledge as part of their CPD, for accountants who wish to build more knowledge in this skills area or advanced undergraduates who feel ready to stretch themselves. Demand for expertise in this field is growing, and Forensic Accounting and Finance offers a complete, accessible and affordable guide, combining coverage of principle theory with the real and practical needs of the professional. Written by a strong academic and practitioner author team and in association with the Network for Independent Forensic Accountants, this book covers all forensic accounting topics from forensics as an extension of auditing and the basic principles of forensic accounting, to financial analysis and modelling, financial reporting, financial crime, and IT systems. Forensic Accounting and Finance shares current examples and case studies, highlighting cultural differences for key topics with updated regional legislation information available online for those looking for a truly global approach which is always up to date. Online supporting resources include PowerPoint lecture slides and links to regional updates.

Distilled small business advice for accounting practices

Many accountants in small and mid-size practices are experts when it comes to their professional knowledge, but may not have considered their practice as much from a business perspective.

Michael Gerber's "The E-Myth Accountant" fills this void, giving you powerful advice on everything you need to run your practice as a successful business, allowing you to achieve your goals and grow your practice. Featuring Gerber's signature easy-to-understand, easy-to-implement style, "The E-Myth Accountant" features
Gerber's universal appeal as a recognized expert on small businesses who has coached, taught, and trained over 60,000 small businessesA recognized and widely respected co-author and leader in the accounting field

"The E-Myth Accountant" is the last guide you'll ever need to make the difference in building or developing your successful accounting practice.

Das vorliegende Buch liefert nicht nur eine Road Map fur erfolgreiches Integrationsmanagement; es zeigt ferner, wie mithilfe einer risikoorientierten Merger Due Diligence verhindert wird, dass Integrationen durchgefuhrt werden, die von Anfang an zum Scheitern verurteilt sind. Das Buch basiert auf den Daten einer der groessten PMI-Datenbanken weltweit. Damit erhalten Manager praxiserprobte Tools zur Verbesserung der unternehmerischen wie auch der persoenlichen Erfolgschancen bei der Post Merger Integration. Mit Fallbeispielen u.a. von BASF, Claas, GEA, Georgsmarienhutte, K+S, Munich Re, RWE, Salzgitter Mannesmann Precision und SAP.

International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax treaties. With the continuing rise in the economic importance of non-OECD countries and the UK distancing itself from the EU, there has been a refocusing with less direct attention on UK domestic law and greater focus on the approaches of other significant countries, especially other common law jurisdictions. This provides greater flexibility as to how a particular point or issue is illustrated with practical examples. Greater attention is given to the UN Model, which is increasingly important. The book continues to compare the approach under model tax treaties with EU law and is updated with copious references and illustrations from the burgeoning jurisprudence of the EU Court.

Much attenton has been given to Japanese business, but this has mainly focused on management practices, production systems and manufacturing, and the business system. Very little has been written about Japanese accounting. Here a distinguished Japanese Accounting academic offers insights in Japanese accounting under three main headings: Japanese Accounting History; Problems in Financial Accounting Theory; Cash Flow Accounting.

This book, originally published in 1995, is concerned with the study of accounting within its organizational and social context. The author analyses accounting as having potential effects at both an ideological level and at an occupational level. Empirically, it is explored within the context of voluntary organizations as theoretically interesting extreme cases, where the conditions for accounting to be significant should be most open to question. This title will be of interest to students of business studies and management.

Manage client emotions in forensic accounting and fraud investigations While many resources exist that outline the primary functional aspects of conducting a forensic accounting or fraud investigation, this book is the first of its kind in addressing the significance of client emotions during investigations and how important the management of those emotions is to the investigation as a whole. Forensic accounting expert Stephen Pedneault has nearly 30 years of experience conducting such fraud investigations, and has become an expert in this form of holistic engagement management. In this comprehensive resource, Pedneault shares his real-world experiences to help the reader understand exactly what role client emotions can play in a fraud investigation, and how to acknowledge and address the emotions of all parties right from the start. Included in the book are pragmatic strategies for managing emotions throughout an engagement, starting with the initial client meeting. Readers will also learn how to develop their own personal approach to managing individuals' emotions throughout an investigation, which has proven to be much more effective than ignoring or underestimating the role that emotions can play. The book: Is the first resource specifically addressing client emotions in fraud investigations Includes tips for dealing with emotions and managing expectations from the initial meeting Prepares practitioners for future engagements with a new, unique perspective on managing emotions Helps fraud investigators and forensic accountants develop their own personal approaches to dealing with individuals and their emotions For accountants, auditors, fraud investigators, and others in the field, this complete, groundbreaking resource is the quintessential guide to managing client emotions in forensic accounting and fraud investigations.

Die nationale und internationale Bankenbranche befindet sich in einer tiefgreifenden Umbruchsituation. Die Ausgangslage und die Perspektiven haben sich seit Beginn der Krise - die sich im Zeitverlauf von einer handfesten Finanz- und Bankenkrise zu einer ernsten Staaten- und Schuldenkrise entwickelt hat - nachhaltig verandert. Eine sich abzeichnende Verscharfung der Regularien des Bankgeschafts, die hauptsachlich erhoehte Kapital- und Liquiditatspolster umfassen, reicht vielen Kritikern nicht mehr aus. Der gesellschaftliche Druck steigt und ein Umdenken wird gefordert. In dieser Situation des Wandels stellt sich die Frage, wie Geschaftsmodelle gestaltet sein mussen, um erfolgreich zu sein. Womit werden sich Banken nachhaltig am Markt behaupten koennen? Was ist der richtige Weg, um das Geschaftsmodell in einem veranderten Umfeld zu starken? Dieses Buch zeigt, wie sich die Bankwirtschaft mit den Inhalten und der Zukunftsfahigkeit ihrer Geschaftsmodelle befasst. Nicht wenige Banken stehen vor gewaltigen Herausforderungen. Den Regulierungsanforderungen mussen alle Kreditinstitute angemessen begegnen, einige mussen sich neu (er-)finden und alle wiederum fur einen weiterhin intensiven Wettbewerb um Kapital und Kunden wappnen.

Trading is a business and, and as with any business, those businesses who survive and thrive have a business plan in place. "Smart Trading Plans" guides readers through defining and documenting a trading plan which applies to their individual trading business. Smart Action Steps and example plan elements are included to guide readers through and illustrate the process of developing a plan.

"Smart Trading Plans" guides readers through the following: Creating a trading systemDeveloping a trading routineSelecting the right trading toolsEntries, exits and trade managementUnderstanding risk and money managementDeveloping a profitable mindsetStrategies for trading

Complete with useful trading tips and bonus planning templates (available at www.smarttrading.com.au), Smart Trading Plans is essential reading for all savvy traders.

Gain a complete grounding in Accounting and Finance and develop the skills necessary to work with financial information in the business environment.   "A comprehensive, accessible and user-friendly text that employs contemporary, real-life examples, promotes critical thinking and reflects the latest international rules and regulations. A most valuable resource." Dr Christos Begkos, Associate Professor Alliance Manchester Business School, University of Manchester “The textbook is a useful tool for students who are new to accounting. The exercises at the end of each chapter make it easy for the students to grasp the concepts� Matthias Nnadi Cranfield University   Accounting and Finance: An Introduction, 11th edition by Eddie McLaney and Peter Atrill, is the ideal introduction to the subject, providing you with the knowledge you need to make informed, successful business decisions. This book is ideal for students who study Finance or Accounting- related modules in Undergraduate and MBA courses, covering Financial Accounting, Management Accounting, and Financial Management in a single text. With its approachable style and language that is easy to understand, this edition will help you learn step-by-step how to use financial information and reports as you work through its chapters and expand your learning of accounting and finance from theory to practice. Key features include: Updated content, creating a practical learning experience relevant to contemporary changes in the field. Real numerical accounting techniques, with consideration of up-to-date, important financial standards. A large number of exercises, encouraging active learning and practicing. Real-world examples, many of which are new to this edition, applying theory to practice. Gain an appreciation of the key roles that Accounting and Finance have to play in successful decision-making and expand your knowledge with this must-have guide that will equip you with the tools to start your career in Business. Personalise learning with MyLab® Accounting By combining trusted author content with digital assessments, support at the point of need, and a flexible platform, MyLab® Accounting personalises the learning experience and improves results. MyLab for this textbook includes over 1750 questions and provides a range of help tools to support tackling accounting problems. If you would like to purchase both the physical text and MyLab Accounting search for: 9781292435497 Accounting and Finance: An Introduction 11th edition with MyLab® Accounting Package consists of: 9781292435527 Accounting and Finance: An Introduction 11th edition 9781292435503 Accounting and Finance: An Introduction 11th edition MyLab Accounting 9781292435510 Accounting and Finance: An Introduction 11th edition Pearson eText NOTE: MyLab® Accounting is not included. Before purchasing, check with your instructor to confirm the correct ISBN. Several versions of the MyLab® platform exist for each title, and registrations are not transferable. To register for and use MyLab Accounting, you may also need a Course ID, which your instructor will provide. Used books, rentals, and purchases made outside of Pearson: If purchasing or renting from companies other than Pearson, the access codes for the MyLab platform may not be included, may be incorrect, or may be previously redeemed. Check with the seller before completing your purchase.

An excellent training manual and professional reference, ""Fundamentals of Oil and Gas Accounting, 5th Edition"", is packed with examples, diagrams, and appendices. The scope of this text is simply unmatched. The book has been completely updated to reflect the current issues facing oil and gas producers operating in both U.S. and international locations. Inside you'll find: a new chapter on asset retirement obligations and asset impairment; an added section on project, analysis and investment decision making; updated coverage of asset exchanges and fair value reporting requirements; thorough discussion of oil and gas pricing and marketing arrangements; and, updated examples and homework problems.

This book introduces ALM in the context of banks and insurance companies. Although this strategy has a core of fundamental frameworks, models may vary between banks and insurance companies because of the different risks and goals involved. The authors compare and contrast these methodologies to draw parallels between the commonalities and divergences of these two services and thereby provide a deeper understanding of ALM in general.

Make informed decisions in today's dynamic international business environments
International accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide.
Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black's International Accounting and Multinational Enterprises focuses on international business strategies and how accounting applies to these strategies. You'll learn how to use financial and accounting information across borders, and make more informed decisions in an increasingly complex international business environment. The authors also explain the key factors, including cultural differences, that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide.
New to This Edition:
* New coauthor, Ervin L. Black of Brigham Young University.
* Updated coverage on corporate governance, Sarbanes-Oxley, the Public Company Accounting Oversight Board (PCAOB), and how these forces affect U.S.-based multinationals, as well as companies in other countries.
* Increased coverage of the efforts of the International Accounting Standards Board (IASB) to establish a uniform set of International Financial Reporting Standards (IRFS) worldwide and its interface with different national standard setters, especially the FASB. Special attention is given to the experience of the European Union and Australia in adopting IFRS in 2005.
* A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions.
* Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter.
* Expanded end-of-chapter material, including more discussion questions and exercises.
* New cases (two per chapter) on the web.
* Accounting for foreign exchange is now covered in two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management.

"Better Farm Accounting "has been an agricultural institution since its initial publication in 1946. This inexpensive, easy-to-use book has served as a practical aid to agricultural producers for generations. The new edition will include updated headings for income and expenses and information will be reorganized to make this edition even more user-friendly. In addition, new separate sections devoted to purchases and sales of capital assets, loans, and loan payments will also be added. The 5th edition of this venerable classic will ensure its practical use for generations to come.

Now in a fifth edition, "Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department" is a how-to guide on creating an effective and efficient accounting department policies and procedures manual.

Written by Steven Bragg, the foremost authority in accounting and controllership issues, the new edition includes: A new, complimentary Web site providing readers with the foundation for creating or enhancing their accounting department policies and procedures manualMore coverage of accounting procedures including inventory, billing, cash receipts, pricing, order entry, credit, collections, sales returns, capital budgeting, cash forecasting, payroll, and closing the books

"Accounting Policies and Procedures Manual" is the tool every accounting department needs to regularize and systematize its procedures to match the best in the industry.

In tough economic times and with rising unemployment, people are looking to take the bull by the horns and start their own home-based businesses.... From GPP's enormously successful "How to Start a Home-Based Business "series (more than half a million copies sold!), comes the essential guide to starting up a home-based Bookkeeping business.

Die Gewinnverwendung gestaltet sich bei Familienunternehmen in vielen strategischen und operativen Fragen anders als bei Publikumsgesellschaften. Dieses Buch stellt diese Besonderheiten im Detail dar und bietet somit einen profunden Leitfaden fur das Familienunternemen als Vermogensanlage. Die aufgestellten Regeln zur Ausschuttungspolitik berucksichtigen dabei sowohl die moglichen Interessen der Gesellschafter als auch die rechtlichen und steuerlichen Rahmenbedingungen. "

The Asset Allocation Workbook offers a range of practical information and exercises that reinforce the key concepts explored in Portfolio Management in Practice, Volume 2: Asset Allocation. Part of the reputable CFA Institute Investment Series, the workbook is designed to further students' and professionals' hands-on experience with a variety of learning outcomes, summary overview sections, and challenging problems and solutions. The workbook provides the necessary tools and latest information to help learners advance their skills in this critical facet of portfolio management. Aligning chapter-by-chapter with the main text so readers can easily pair exercises with the appropriate content, this workbook covers: Setting capital market expectations to support the asset allocation process Principles and processes in the asset allocation process, including handling ESG-integration and client-specific constraints Allocation beyond the traditional asset classes to include allocation to alternative investments The role of exchange-traded funds can play in implementing investment strategies The Asset Allocation Workbook has been compiled by experienced CFA members to give learners world-class examples based on scenarios faced by finance professionals every day. For practice on additional aspects of portfolio management, explore Volume 1: Investment Management, Volume 3: Equity Portfolio Management, and their accompanying workbooks to complete the Portfolio Management in Practice series.