Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal.

China and International Law
Chiu, Hungdah "Chinese Attitudes Toward International Law in the Post-Mao Era" "International Lawyer 21" (1987) * Feinerman, James W. "Sovereign Immunity in the Chinese Case and Its Implications for the Future of International Law" in R. St. J. Macdonald, ed., "Essays in Honor of Wang Tieya" (Dordrecht: Kluwer, 1993) * Guiguo, Wang. "China's Return to GATT: Legal and Economic Implications" "Journal of World Trade 28" (1994)
The Regulation of Foreign Trade and Investment in China
Edwards, R. Randle. "Imperial China's Border Control Law" "Journal of Chinese Law 1 " (1987) * Gelatt, Timothy A. "Legal and Extra-Legal Issues in Joint Venture Negotiations" "Journal of Chinese Law 1" (1987) * Stein, Laura A. "Wholly-owned Foreign Ventures in China: A Comparison of 3M China Ltd., Grace China Ltd, and the New Foreign Enterprise Law" "China Law Reporter 4" (1987)
"Foreign-ness," Overseas Chinese, and Greater China
Chen, Tung-Pi "Bridge Across the Formosa Strait: Private Law Relations Between Taiwan and Mainland China" "Journal of International and Comparative Law " (NY Law School) 5 (1984) * Ghai, Yash "The Rule of Law and Capitalism: Reflections on the Basic Law" in R. Wacks, ed., Hong Kong, China, and 1997: "Essays in Legal Theory" (University of Hong Kong Press, 1993) * Rossett, Arthur. "Legal Structures for Special Treatment of Minorities in the People's Republic of China" "Notre Dame Law Review" * Wesley-Smith, Peter "Settlement of the Question of Hong Kong" "California Western International Law Journal 17" (1987)
Privitization
Alford, William P. "Don't Stop Thinking about...Yesterday: Why There Was No Indigenous Counterpart to Intellectual Property Law in Imperial China" "Journal of Chinese Law 7 "(1993) * Art, Robert C. and Minkang Gu. "China Incorporated: The First Corporation Law of the People's Republic of China" "Yale Journal of International Law 20 "(1995) * Cao, Lan. "The Cat that Catches Mice: China's Challenge to the Dominant Privatization Model" "Brooklyn Journal of International Law21"(1995) * Kirby, William C. "China Unincorporated - Company Law and Business-Enterprise in Twentieth Century China" "Journal of Asian Studies 54" (1955) * Quian, Andrew Xuefeng. "Why Does not the Rising Water Lift the Boat? Internationalization of the Stock Markets and the Securities Regulatory Regime in China" "International Lawyer 29" (1995) * Zheng, Henry R. "Bankruptcy Law of the People's Republic of China: Principle, Procedure, and the Practice" "Vanderbilt Journal of Transnational Law 19" (1986)

This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a "fair value" perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.

"Advances in Accounting Education: Teaching and Curriculum Innovations" is a refereed, academic research annual that aims to meet the needs of faculty members interested in ways to improve their classroom instruction. It includes both non-empirical and empirical articles dealing with accounting pedagogy at college and university level. Non-empirical papers are academically rigorous and specifically discuss the institutional context of a course or program, as well as any relevant trade offs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review. Thoughtful, well-developed articles describe how teaching methods or curricula/programs can be improved. "Advances in Accounting Education: Teaching and Curriculum Innovations" serves as a forum for sharing generalizable teaching approaches ranging from curricula development to content delivery techniques. Readable, relevant and reliable this volume is of interest to all instructors, researchers and administrators committed to improving accounting education at the college and university level. This volume presents relevant, readable articles dealing with accounting pedagogy at college/university level. It serves as a forum for sharing generalizable teaching approaches ranging from curricula development to content delivery techniques and is of interest to instructors, researchers and administrators committed to improving accounting education.

In An International Accounting Practice Set, the only currently available simulation for international accounting, business and accounting students assume the role of a newly-hired employee in the international accounting department of Karissa Jean's, an international distributor of men's and women's jeans. In this role, the student first participates in the company's training program in international business and accounting, working through the first section of the book. After completing the training program, the student performs as an international accountant in Karissa Jean's international accounting department, moving through the second part of the book. In this fashion, readers have a hands-on opportunity to apply newly acquired knowledge in a realistic business setting.The Karissa Jean's simulation works for both those with some familiarity with this topic and for those with no knowledge of international business or accounting. While the authors have targeted the book to community college students, private business school students, and undergrad business and accounting students (with at least one course of Principles of Accounting), this simulation also works for recertification training for accountants and for basic training in business (for new employees or to retrain other employees in international business or accounting principles), industry, and government.The simulation is twofold: job training and job simulation. The training manual of An International Accounting Practice Set teaches readers everything they need to complete the simulation. As a Karissa Jean's "accountant," readers will learn firsthand: how to convert foreign currencies to U.S. dollars and vice versa. how to record international sales, purchases, cash payments, and cash receipts in an American company's general ledger and in a foreign marketing subsidiary ledger. how to record adjusting entries for unsettled accounts payable and accounts receivable at the end of the accounting period. how to audit the French marketing subsidiary's ledger and identify and correct any errors. how to translate foreign financial statements from French francs into U.S. dollars. how to perform problem-solving and writing activities, such as translating a Spanish memo into English and preparing an outline for a speech on international accounting.In doing the Karissa Jean's simulation, students begin to apply classroom knowledge in an employment setting. It is an ideal approach for students with no prior knowledge of international business or accounting who wish to pursue that career field. Those who are familiar with accounting will appreciate the "hands on" opportunity to test their knowledge in an international employment setting. All readers will come to better understand international business issues, including balance of trade and balance of payments, international trade organizations like GATT, the World Bank, and cartels. An International Accounting Practice Set explores related issues in international business, such as ways to enter foreign markets, potential obstacles to foreign trade--cultural and language differences, economic conditions, marketing difficulties, fluctuating currency exchange rates, government instability, and trade protectionism--and provides ideas on how to overcome or prevent such obstacles from becoming trade barriers.

Blockchain: a disruptive technology, or a new chance for the business world? The answer is both. With potential to change how economic transactions are recorded, stored, and verified, blockchain is changing the very face of the accounting industry. Despite its ramifications, business students of today and the practicing accountants of tomorrow are not being adequately trained in this new technology, due to a lack of resources exploring it from an accountant and business expert's perspective. Through its discussion of real-world and 'use-cases' The Definitive Guide to Blockchain for Business and Accounting distils an abstract technology into relatable experiences for business professionals. Including chapters from practicing professionals in the blockchain industry, The Definitive Guide shows readers how this innovative technology is changing the fundamentals of the business world. With international subject matter experts, this exciting new book includes perspectives from accountants, auditors, CEOs and CTOs on how blockchain is rewriting the future of the business and accounting world.

Get up to speed quickly review and practice major concepts in accounting! Whether you're looking to improve your classroom experience, or simply become more familiar with accounting concepts, 1,001 Accounting Practice Problems For Dummies is the hands-on tool you need to get a step ahead. The book's practice questions and review content go hand-in-hand with the content offered in Accounting For Dummies, ensuring that you have a working knowledge of the most important concepts and skills in accounting. This practical resource gives you access to tons of helpful online content, including practice problems in multiple-choice format, and customizable practice sets for self-directed study, all available on the go through your smartphone, laptop, or tablet. Practice problems are categorized as easy, medium, or hard, so you can build your knowledge at your own pace. A perfect companion for anyone looking to increase their accounting skills, this book has the added benefit of offering review and practice useful for individuals looking to pass their accounting courses and lay the groundwork for an accounting career. * Filled with practice questions, review content, tips, and explanations for anyone interested in accounting principles * Includes tons of online practice content, such as multiple choice questions and customizable practice sets, all available with purchase of the book * Ideal for individuals looking to pass an accounting class or start a career in accounting * Serves as an excellent companion resource to Accounting For Dummies Packed with endless practice opportunities, 1,001 Accounting Practice Problems For Dummies has everything you need to jumpstart your journey into accounting and financial documentation.

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.

Mastery of the current Form 990 beyond its Core Form pages requires an understanding of the Form's transparency demands relating to multiple complex issues, including: Transactions with certain insiders, expanded disclosure of highly-comp'd individuals' calendar year compensation, identifying and reporting in the presence of, "related organizations," nuances of the two "public support tests", undertaking of foreign operations, and more. This book covers the most advanced tax and nonprofit issues related to Form 990's Schedules. You will not only gain an understanding of the tax and practical points necessary to complete Schedules A, C, F, J, K, L, N, and R of the current Form 990, but you will also be advised as to how to communicate with exempt clients on each of these Schedules' unique demands. This book will prepare you to do the following: Distinguish between the in-flows of each of the public support tests, apply each test's calculations, and identify what defines a supporting organization, and note such entities' types and attendant reporting obligations. Distinguish the reporting obligations of 501(c)(3) organizations with respect to lobbying versus that of the proxy tax in place for 501(c) (4), (5), and (6) organizations, and note required electioneering reporting of all 501(c) entities. Recognize the triggers for Schedule F. Recall the definitions of Interested Persons applied within each Part of Schedule L. Recognize the expanded compensation reporting and management practices inquired of in Schedule J. Appreciate both the need for bond counsel involvement in completing Schedule K and the diverse scenarios that trigger Schedule N. Identify the common reporting disclosures required in the presence of "related organizations" and the unique reporting demands applied, based on type of entity.

This book analyses the bearing of global monotheistic faiths towards the philosophy and practice of record keeping and accounting throughout history. The author offers a comprehensive discussion of the literal and figurative processes of taking account and ascribing accountability that link religions such as Christianity, Judaism and Islam. Chapters address theology and accounting in tandem with social behaviours to demonstrate how auditing and calculating customs permeate practising religions. This book first highlights how the four monotheisms have viewed and incorporated accounting historically, and then looks forward to the accounting debates, technologies and traditions in today's world that derive from these religious customs. Drawing heavily on the writings of Max Weber and Werner Sombart, the author demonstrates that accounting and capitalism have religious roots far beyond the Protestant ethic.

Sheldon Natenberg is one of the most sought after speakers on the topic of option trading and volatility strategies. This book takes Sheldon's non-technical, carefully crafted presentation style and applies it to a book--one that you'll study and carry around for years as your personal consultant.

Learn about the most vital concepts that define options trading, concepts you'll need to analyze and trade with confidence. In this volume, Sheldon explains the difference between historical volatility, future volatility, and implied volatility. He provides real inspiration and wisdom gleaned from years of trading experience.

Th is book captures the energy of the spoken message direct from the source.Learn about implied volatility and how it is calculatedGain insight into the assumptions driving an options pricing modelMaster the techniques of comparing price to valueRealize the important part that probability plays in estimatingoption prices

Expert guidance for fiscally responsible engineering and technology managers

Written for practicing project engineers, students, and technical managers with no previous background in accounting or finance, Financial and Economic Analysis for Engineering and Technology Management, Second Edition provides a thorough grounding in accounting and introductory finance to help make better financial decisions in the workplace.

This thoroughly updated Second Edition is an accessible self-study guide and text that helps engineers extract important meaning from financial statements and accounting records, ask insightful questions, engage in thoughtful debate about accounting and financial issues, and make informed decisions that benefit their companies. Offering a rigorous background in accounting-including balance sheets, income statements, and cash flow statements-this valuable guide builds on this foundation to address financial markets and corporate finance, including capital investment analysis, and managerial and cost accounting.

Financial and Economic Analysis for Engineering and Technology Management, Second Edition features:

• New material on NPV, IRR, and the link between financial accounting and financial management
• Key accounting procedures and analytical techniques explained in jargon-free language
• Dozens of discussion questions and practice problems
• Real-life case studies with an available solutions manual

Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal.

Richard Mattessich's Accounting and Analytical Methods (1964) and Yuji Ijiri's Theory of Accounting Measurement (1975) are two classic works of American accounting literature written by eminent scholars. Mattessich's work contributed to the debate around the role of accountants in designing systems, and it made a sweeping case for accounting as a management science within an emerging interdisciplinary movement. Ijiri focused on proposing a theory of conventional accounting as an accounting system, which has facilitated accountability among interested parties during five centuries. Understanding Mattessich and Ijiri takes a 21st-century view of these authors and their work, which was well ahead of its time in the challenges it offered to formidable institutional arrangements. This volume revivifies Mattessich's and Ijiri's emphases on processes and circumstances irreducible to rigorous study, which since the 1960s has been the primary focus of accounting literature, and it re-examines important axiomatic views as foundations for accounting research, views to which both scholars dedicated their early careers. Ultimately, this work examines how their ideas fit with emerging economic theories and technologies which neither could have foreseen, and which now compete for attention when it comes to understanding the intricacy of capital and income measurement.

Make bookkeeping a breeze with Sage Sage 50 Accounts is a tremendously popular resource among accounting professionals, and exciting upgrades in version 22 make it even more useful. This book helps you use get started with installation as well as customisation, and in a short time you'll be running VAT returns and producing reports. Newer features help you store copies on the cloud, access data from anywhere and much more. Inside...* Fully updated screenshots * How to use Sage Drive * A guide to key buttons * New ways to access tasks * Toolbar configuration tips * Valuable window shortcuts * How to process paperwork * Project management help * Tips on using mobile apps

Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate. Volume 21 includes papers that examine the following topics: a commentary and analysis of the new CPA exam, a citation analysis of Advances in Accounting Education for volumes 1-15, and an application of methods for reducing writing apprehension in students. The volume also includes a special section that focuses on active learning. One article presents a series of active learning assignments for use in introductory financial accounting classes while the other manuscript presents the results of a survey of accounting faculty and their incorporation of active learning techniques in their classes.

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."

The globally-sourced guide to the latest IFRS, with practical application advice Wiley IFRS 2015 is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board. Written by an international team of experts in global accounting standards, this guide provides detailed information on the latest changes to the IFRS, with comprehensive coverage of IFRIC interpretations and the tools needed to maintain IFRS-compliance. Readers will find clear, concise explanations delineated by topic for easy navigation, designed for both quick reference in-depth study, with practical advice for implementing IFRS in real-life scenarios. The goal of the IASB is to achieve global convergence of accounting standards, reducing preparation costs and facilitating the assessment of business outcomes. The IFRS are a key part of the strategy, simplifying reporting for multinational corporations and the analysts and investors tasked with evaluating results. Wiley IFRS 2015 details the most recent changes to the standards, with expert guidance toward implementation. Readers will: * Grasp the underlying framework of the International Financial Reporting Standards * Understand how to interpret the standards and apply them in the real world * Follow the Disclosure Checklist to verify completeness and IFRS compliance * Learn from the experts when implementing IFRS for the first time More and more countries are either adopting IFRS or adapting local standards to align with those set by the IASB. The standards change annually, and failure to stay up to date can affect business strategy and outcomes, especially when working internationally. Wiley IFRS 2015 provides the latest information and expert guidance, helping practitioners match IFRS to real-world practice.

For each accounting cycle, the author discusses the functions of the cycle, the source documents to the cycle, who processes what, the outputs of the cycle, and document flow charts.
* Introduction to Accounting Systems is a comprehensive learning system, packaged with Gode's Financial Accounting Tutor software.

A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.

Vol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It is particularly relevant for accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts.

All articles in this book explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate. Volume 20 includes papers that examine topics: assisting students with career selection via personality assessments to enhance students' comprehension of the accounting cycle, incorporating exercises in an auditing course to help students better understand analytical procedures and developing journal lists to assist with departmental decisions. This also includes a special section that examines efforts to integrate accounting with other core business disciplines in the curriculum. This section includes two papers from instructors who have developed theme-based accounting ethics courses. In these cases the instructor focuses the course on developing wisdom in accounting decisions and development with a leadership focus.

Christopher Nobes is a world renowned scholar in the field of international accounting. This important book presents a carefully edited selection of his work - written over a period of 20 years - on comparative international financial reporting. It will improve access to an important body of literature published over a wide range of journals and will be an essential source for both academics and students alike.The book features discussions on: the international origins of bookkeeping classification of accounting systems differences in international accounting systems and their effects European harmonization IASC harmonization International Accounting and Comparative Financial Reporting will be welcomed by academics and senior students interested in both national and international accounting.