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.

Master the skills of QuickBooks (R) Online Accountant (QBOA) at your own pace with the unique self-directed learning approach found in Owen's USING QUICKBOOKS (R) ONLINE FOR ACCOUNTING, 4E. This edition focuses exclusively on QBOA, allowing you to refine your skills while reviewing your understanding of financial accounting, reporting and analysis tools. You learn how accounting information is both created and used to make key decisions. Easy-to-follow instructions, real examples and manageable assignments help you reinforce your accounting skills as you practice using the QBOA application and analyzing business events. You learn how to set up QBOA for a business and how to use it to record business events; generate financial statements and reports; and communicate critical information to business owners, investors and creditors. The skills you acquire translate into on-the-job success no matter what accounting applications you use in the future.

If you read the 'business pages' of a newspaper or if you listen to the financial news on the television or radio, you will often hear terms such as 'liability', 'balance sheet' or 'earnings'. These terms turn up in non-financial contexts as well: 'he was more of a liability than an asset'. If you invest in shares, have a building society account, or sit on a committee of the property company which owns your apartment block, you will receive financial statements every year. If you are a manager in a company, a hospital or a school, you will see accounting information often. This Very Short Introduction provides a guide to understanding and using accounting information. Christopher Nobes explains the main areas of accounting work, from bookkeeping and financial reporting to auditing and management accounting. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.

A complete and easy to understand guide to the fundamentals of how not-for-profit organizations are formed and run, as well as their structure and the unique accounting and reporting issues they face.

Providing you with a comprehensive understanding of how to maintain the "books" of a typical nonprofit entity and comply with numerous reporting requirements, "The Simplified Guide to Not-for-Profit Accounting, Formation & Reporting" equips you with everything you need to know to form a Not-For-Profit, setup an accounting system, record financial transactions and report to donors and regulatory bodies.

Topics include: Step-by-step guide to forming a Not-For-Profit and applying for tax exemptionBecoming familiar with unique Not-For-Profit accounting rules such as classifying contributions/grants and recording restrictions, allocation of expenses to programs and supporting services and investment classification and reportingBudget development, payroll processing and accounting for personnel costsShows how to prepare and understand required Not-For-Profit financial statement and their componentsProvides you with a broad understanding of the numerous filing requirement required by donors, grantors and government regulatory agencies

Practical and comprehensive in scope, "The Simplified Guide to Not-for-Profit Accounting, Formation & Reporting" offers a wealth of practical information to accountants and non-accountants alike for understanding Not-For-Profit financial transactions, financial statements and the many internal and external reports they must prepare.

THE REALITY AND THE RHETORIC examines the gap between the external reporting of four Australian organisations and their internal management practices and systems necessary to support comprehensive and reliable disclosure. The book finds evidence of a significant rift between the external rhetoric of sustainability and the internal management processes and culture. However, the book also finds that the rhetoric can be effective in driving real change internally, as organisations seek to close the gap between the reality and rhetoric of sustainability reporting.

Accounting Information Systems: Understanding Business Processes is the third edition of the only local (Australian) textbook available to students who are required to study a subject on accounting information systems. Due to the converging role of accounting and information systems in business, students are required to possess a firm understanding of accounting information systems and how they impact upon various core business processes.

As today's business world is governed by the recommendations of Sarbanes-Oxley and the accounting profession rebuilds its confidence with various stakeholders, the need for quality information and robust accounting information systems to paramount to an organisations ability to manage operations, make investment decisions, strategically plan, grow the business, and report accurately about financial performance.

Find all of the following explained in Plain-English with no technical jargon: The Accounting Equation and why it's so significant How to read and prepare financial statements How to calculate and interpret several different financial ratios The concepts and assumptions behind Generally Accepted Accounting Principles (GAAP) Preparing journal entries with debits and credits Cash method vs. accrual method Inventory and Cost of Goods Sold How to calculate depreciation and amortization expenses

A powerful new tool for all forensic accountants, or anyone who analyzes data that may have been altered

Benford's Law gives the expected patterns of the digits in the numbers in tabulated data such as town and city populations or Madoff's fictitious portfolio returns. Those digits, in unaltered data, will not occur in equal proportions; there is a large bias towards the lower digits, so much so that nearly one-half of all numbers are expected to start with the digits 1 or 2. These patterns were originally discovered by physicist Frank Benford in the early 1930s, and have since been found to apply to all tabulated data. Mark J. Nigrini has been a pioneer in applying Benford's Law to auditing and forensic accounting, even before his groundbreaking 1999 Journal of Accountancy article introducing this useful tool to the accounting world. In Benford's Law, Nigrini shows the widespread applicability of Benford's Law and its practical uses to detect fraud, errors, and other anomalies. Explores primary, associated, and advanced tests, all described with data sets that include corporate payments data and election dataIncludes ten fraud detection studies, including vendor fraud, payroll fraud, due diligence when purchasing a business, and tax evasionCovers financial statement fraud, with data from Enron, AIG, and companies that were the target of hedge fund short salesLooks at how to detect Ponzi schemes, including data on Madoff, Waxenberg, and moreExamines many other applications, from the Clinton tax returns and the charitable gifts of Lehman Brothers to tax evasion and number invention

"Benford's Law" has 250 figures and uses 50 interesting authentic and fraudulent real-world data sets to explain both theory and practice, and concludes with an agenda and directions for future research. The companion website adds additional information and resources.

An in-depth practical work covering all the main areas of accountants' legal liabilities in negligence claims, including audit liabilities to clients and others, tax and insolvency work and conflicts of interest. It covers accountants' negligence in relation to claims against accountants acting for corporations as well as accountants acting for individuals. The second edition focusses on the difficult legal issues surrounding the liability of accountants in negligence claims. It covers statutory and non-statutory audits, tax advice, specified procedures reporting, due diligence reports and corporate finance reporting. It looks at the scope of losses for which the accountant may be liable with detailed reference to case law as well as money laundering and regulatory issues. Limitation and contributory fault are considered with special reference to accountants' cases. The following important developments and case law are included: - The material covering the application of the SAAMCO/scope of duty principle has been substantially revised following the clarification of the SAAMCO principle of scope of duty by the Supreme Court in BPE Solicitors & Anor v Hughes-Holland [2017] UKSC 21, [2018] AC 599 and the Court of Appeal in the accountants' case of Manchester Building Society v Grant Thornton UK LLP [2019] EWCA Civ 40, [2019] 1 WLR 4610 - AssetCo v Grant Thornton [2019] EWHC 150 (Comm), [2019] Bus LR 2291 in which the first edition of this book was cited several times, an auditor was held liable for trading losses caused by management fraud and the Court of Appeal at [2021] PNLR 1 considered the application of the scope of duty principle to a general audit case and the question of credit for the receipt by the company of new capital - The difficult question of the application of the scope of duty principle to dividends, discussed by the High Court in BTI v PricewaterhouseCoopers [2020] PNLR 7 and the Court of Appeal in AssetCo v Grant Thornton - Lowick Rose LLP v Swynson Ltd & Anor [2017] UKSC 32 on avoided loss - Developments in the application of rules of contributory fault to accountants in the light of the trial judgments on this issue in Manchester Building Society v Grant Thornton and AssetCo v Grant Thornton - The effect of the Supreme Court's decision in Singularis Holdings v Daiwa Capital Markets [2020] AC 1189 on auditor's counterclaims and the illegality defence - The controversial High Court decision on accountants' conflicts of interest in Harlequin Property v Wilkins Kennedy [2017] 4 WLR 30 - Pre-action disclosure against auditors following the decision in Carillion Plc v KPMG LLP [2020] EWHC 1416 (Comm) - First Tower Trustees v CDS (Superstores) [2019] 1 WLR with important implications for the application of UCTA to disclaimers of liability - Halsall v Champion Consulting [2017] PNLR 32 where extended limitation under s14A was considered in the context of tax schemes and a tax adviser's contractual time bar was construed - Evans v PricewaterhouseCoopers [2019] EWHC 1505 (Ch) on the date when the cause of action for tax advice was considered in detail - Developments in the law of privilege in relation to investigations of auditors including Sports Direct v Financial Reporting Council [2020] EWCA Civ 177, [2020] 2 WLR 1256 - Substantial revisions to the Code of Ethics, disciplinary bye-laws, and the FRC's rules and schemes

Publisher's Note: Products purchased from Third Party sellers are not guaranteed by the publisher for quality, authenticity, or access to any online entitlements included with the product. Sharpen your skills and prepare for the CPA Exam with a wealth of essential facts in a fast-and-easy Q&A format! Get the question-and-answer practice you need with 2,000 Review Questions for the CPA Exam. Organized for easy reference and intensive practice, the questions cover all essential topics. This book provides thorough coverage of the four sections of the CPA Exam: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, and Regulation. The 2,000 practice questions are similar to the exam questions so you will know what to expect on test day. Each question includes a fully detailed answer that puts the subject in context. This additional practice helps you build your knowledge, strengthen test-taking skills, and build confidence. Prepare for exam day with: 2,000 essential questions organized by subject Detailed answers that provide important context for studying Content that follows the real-life CPA exam

Renommierte Experten der Finanzdienstleistungsindustrie analysieren in Beitragen die Verlagerung von Wertschopfungsstufen und die damit verbundenen Auswirkungen auf die Wettbewerbs- und Marktstrukturen in der Branche. Sie geben einen Uberblick uber kunftige Zielmarktstrukturen und liefern Antworten zu zentralen strategischen Fragen:
- Welche Wertschopfungsstufen soll eine Bank abdecken?
- Welche Kernkompetenzen sichern die Wettbewerbsfahigkeit in einem sich stark wandelnden Wettbewerbsumfeld?
- Soll sich eine Bank eher als Nischenanbieter oder eher als Generalist positionieren und wie nachhaltig kann diese Positionierung sein?

Wer sich als Vermittler selbstandig macht, muss gerade am Anfang einige ungewohnte Hurden uberwinden. Doch wem ein guter Start gelingt, wird schnell die ersten Erfolge verbuchen koennen. Dieses Buch macht fit fur eine erfolgreiche Agenturfuhrung. Es zeigt Schritt fur Schritt, wie selbstandige Vermittler oder Agenturinhaber in der Assekuranz ihr eigenes Unternehmen optimal entwickeln koennen. Der Themenkomplex "Mini- und Midi-Jobs in der Agentur" wurde komplett aktualisiert. Ausserdem enthalt die Betrachtung der Gewinngestaltung einer Agentur alle wichtigen AEnderungen, die sich aus der Unternehmensteuerreform ergeben haben. Die Neuauflage enthalt zudem Tipps, wie Agenturinhaber Social Media wirkungsvoll in ihre Arbeit integrieren koennen. Ein provokanter und impulsgebender Ratgeber, der durch die praxisorientierte Darstellung eine unmittelbare Umsetzung ermoeglicht. Mit zahlreichen Beispielen und Checklisten.

Expert direction on interpretation and application of standards of value

Written by Jay Fishman, Shannon Pratt, and William Morrison--three renowned valuation practitioners--"Standards of Value, Second Edition" discusses the interaction between valuation theory and its judicial and regulatory application. This insightful book addresses standards of value (SOV) as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, you will discover some of the intricacies of performing services in these venues.Features new case law in topics including personal good will and estate and gift tax, and updated to cover the new standards issued since the first editionIncludes an updated compendium discussing the standards of value by state, new case law covering divorce, personal goodwill, and estate and gift tax, and coverage of newly issues financial standardsShows how the Standard of Value sets the appraisal process in motion and includes the combination of a review of court cases with the valuator's perspectiveAddresses the codification of GAAP and updates SOV in individual states

Get "Standards of Value, Second Edition" and discover the underlying intricacies involved in determining "value."

Susan Pulham und Michael Deeken analysieren die Rationalitat und mit ihr verbundene Einschrankungen am Beispiel von (privaten) Anlegern. Die AutorInnen geben zuerst einen UEberblick uber verschiedene Rationalitatsverstandnisse in der soziologischen und wirtschaftswissenschaftlichen Literatur. Sodann untersuchen sie die Beziehungen zwischen Anlegern sowie weiteren Kapitalmarktakteuren und sprechen Handlungsempfehlungen aus.

An executive overview of the new Financial Regulations Act

This book provides an executive summary of the newly passed Financial Regulations Act. It examines the most important sections of the Act, how it impacts the financial industry, as well as what executives must know and do in order to comply with the Act.One of the first books to provide an executive summary from a compliance perspectivePresents responsibilities of senior level executives regarding this new ActReveals what has changed within the regulatory environmentProvides tips and techniques throughout

Describing the government regulation of securities, securities markets, and securities transactions in the United States, this timely book succinctly defines, describes, and explains domestic securities regulation for compliance officers, accountants, and broker-dealers.

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

A practical guide to avoiding accidental philanthropy and controlling your tax destiny

Written by Daniel Nigito-a financial services expert whose programs have saved families millions in tax dollars and created millions more for charities across the United States-this timely guide will show you how to use the simple, yet powerful strategy known as "charitable leverage" to regain control of your financial life.

This proven approach, which allows you to become a partner with charity while gaining control over your tax destiny "and" providing for you and your family, taps into the unique tax characteristics of two financial instruments-the Charitable Remainder Trust (CRT) and Cash Value Life Insurance (CVLI)-in order to achieve some amazing goals.Offers insights on increasing your current income while paying less tax on itDiscusses how to develop real asset protection without moving your money offshore or using complicated and often questionable tax schemesDetails how you can build a personal tax-deductible retirement account that does not interfere with other retirement plans

The best way to avoid becoming an accidental philanthropist is by understanding how to make taxes work for "you." "The Power of Leveraging the Charitable Remainder Trust" will show you how to do this and, in the process, add meaning to your money.