This book provides a comprehensive, authoritative, and thought-provoking examination of the ethical issues encountered by accountants working in the industry, public practice, nonprofit service, and government. Gordon Klein s, Ethics in Accounting: A Decision-Making Approach, helps students understand all topics commonly prescribed by state Boards of Accountancy regarding ethics literacy. Ethics in Accounting can be utilized in either a one-term or two-term course in Accounting Ethics. A contemporary focus immerses readers in real world ethical questions with recent trending topics such as celebrity privacy, basketball point-shaving, auditor inside trading, and online dating. Woven into chapters are tax-related issues that address fraud, cheating, confidentiality, contingent fees and auditor independence. Duties arising in more commonplace roles as internal auditors, external auditors, and tax practitioners are, of course, examined as well.

Corporate success today is not based any more on production facilities and financial capital, but on invisible values - intangible assets - that include customer and business partner relationships, brands, ideas, and business processes, as well as an enterprise's culture, intellectual capital and innovation power. And new production factors require new enterprise management instruments. Which tools do executives and managers need today? How will companies be managed successfully to create sustainable value in the new era of "intellectual capitalism"? This book provides the answers.

"Just as the economy has moved from tangible to intangible, reporting on the economy will move from the tangible to the intangible. That's the migration from financial reporting to Balanced Scorecard reporting" (taken from the interview in the book) David P. Norton, co-author of the Balanced Scorecard

"Any company which just looks on financials and has a historic and short-term perspective, won't last long." (taken form the interview in the book) Leif Edvinsson, thought leader an pioneer in intellectual capital management, former director intellectual capital at Skandia in Sweden

"Business success of enterprises from all industries is based increasingly on their capability to innovate and to create sustaining relationships with business partners and customers. Through investments in these areas they create intangible assets which represent, beside their human capital, the core of their corporate value." (approved by Henning Kagermann) Prof. Dr. Henning Kagermann, Co-CEO SAP AG

Developed for the new International A Level 2018 specification, these new resources are specifically designed for international students, with a strong focus on progression, recognition and transferable skills, allowing learning in a local context to a global standard. Recognised by universities worldwide and fully comparable to UK reformed GCE A levels. Supports a modular approach, in line with the specification. Appropriate international content puts learning in a real-world context, to a global standard, making it engaging and relevant for all learners. Reviewed by a language specialist to ensure materials are written in a clear and accessible style. The embedded transferable skills, needed for progression to higher education and employment, are signposted so students understand what skills they are developing and therefore go on to use these skills more effectively in the future. Exam practice provides opportunities to assess understanding and progress, so students can make the best progress they can.

For courses in Principles of Accounting Redefining tradition in the accounting course. The tenth edition of Horngren's Accounting presents the core content of the accounting course in a fresh format designed to help today's learners succeed. Built upon the foundation of the Horngren franchise, this new edition was created by an all-new author team who sought to bridge the gap between textbook content and classroom instruction techniques. New pedagogical features such as Instructor Tips & Tricks and Common Questions, Answered walk students through the material as a great instructor would, fostering deeper understanding of accounting theory and practice. The table of contents for the tenth edition has been significantly overhauled to match the way the contemporary course is often taught. Additionally, the whole text has been put through a rigorous accuracy check, so instructors can be confident that it is up-to-date and error-free. And thorough integration between the text and MyAccountingLab places practice opportunities just a few clicks away-and provides a truly interactive learning experience. See Lead author Tracie Nobles share the newly revised and revamped edition of Horngren's Accounting: http://bit.ly/14Gn3Be Take a tour of Horngren's Accounting: http://bit.ly/horngrensaccounting Please note that the product you are purchasing does not include MyAccountingLab. MyAccountingLab Join over 11 million students benefiting from Pearson MyLabs. This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your understanding. Would you like to use the power of MyAccountingLab to accelerate your learning? You need both an access card and a course ID to access MyAccountingLab. These are the steps you need to take: 1. Make sure that your lecturer is already using the system Ask your lecturer before purchasing a MyLab product as you will need a course ID from them before you can gain access to the system. 2. Check whether an access card has been included with the book at a reduced cost If it has, it will be on the inside back cover of the book. 3. If you have a course ID but no access code, you can benefit from MyAccountingLab at a reduced price by purchasing a pack containing a copy of the book and an access code for MyAccountingLab ( ISBN: 9781292074771) 4. If your lecturer is using the MyLab and you would like to purchase the product... Go to www.myaccountinglab.com to buy access to this interactive study programme. For educator access, contact your Pearson representative. To find out who your Pearson representative is, visit www.pearsoned.co.uk/replocator

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THE ONLY COMPREHENSIVE RESOURCE for UNDERSTANDING EVERY KEY FINANCIAL ASPECT of DIVORCE LITIGATION

The breakup of a marriage or relationship is an emotionally–– and financially–– turbulent time. Are you prepared to truly represent the best financial interests of your clients on paper, in the negotiating room, and even, if necessary, on the witness stand? Divorce and Domestic Relations Litigation: Financial Adviser’s Guide is both a training guide and a reference tool to help you and your firm navigate within this delicate terrain. Covering everything from the preparatory tasks and responsibilities of the financial adviser to ways to ensure that the final dissolution is equitable and satisfying, it will tell you everything you need to know, alert you to common trouble spots, and ensure that your clients receive the rock-solid support and guidance they need during this otherwise stressful time.

Praise for Divorce and Domestic Relations Litigation:

"What is striking [about Divorce and Domestic Relations Litigation] is the clear, straightforward style. This book should have many audiences beyond just the financial community. The discussion of legal process would be helpful to the general public, clients, law students, and practicing attorneys. The book’s major strength is readability. To make the legal process clear is an art form."
–– David P. Levin
Attorney, mediator, and court administrator

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.

This book provides an integrated, technical exposition of key concepts in agency theory, with particular emphasis on analyses of the economic consequences of the characteristics of contractible performance measures, such as accounting reports. It provides a succinct source for learning the fundamentals of the economics of incentives. It will appeal to accounting researchers as well as those in other disciplines who are interested in the economics of management incentives.

First Published in 1998. The area examined in this book falls loosely under the category of 'accounting integration' where research should explain how the accounting systems in both countries are designed to integrate cost and financial accounting. The authors of this book had previously been working independently on the early development of accounting for industrial enterprises within their own countries. They claim that in order to understand modern day similarities and differences, it is necessary to understand how the current practices and systems have come into being.

"No one has a clearer understanding of valuation than does Al King. He knows the nuts and bolts of this subject, as well as its intricacies, because he has practiced his profession on the factory floor, in the boardroom, and in the courtroom. The mathematics of valuation is easy to understand. Applying the underlying principles to the ever-growing myriad of business assets and issues is very difficult. Only a handful of valuation professionals have the breadth of knowledge and experience necessary to meet that challenge. The author of this book is one of them, and he conveys that experience in a readable style. He writes as he speaks– clearly and to the point. Anyone who wishes to understand the appraisal process as it pertains to business assets needs this book." —Gordon V. Smith, President, AUS Consultants

"Al King’s Valuation: What Assets Are Really Worth aims to give the reader a deep understanding of what ‘value’ really means–and it succeeds brilliantly. King clearly explains why there is no single ‘correct’ value for many assets, using real-world examples to show that the intended purpose of a valuation must affect the result. Further, he offers examples of business problems (sometimes disasters!) caused by faulty understanding of value. Only someone with a truly deep understanding of the subject can explain it with such crystalline clarity." —Robert E. Esch, Retired Executive (General Management), Consultant, and President of Sarah Woods Traditions, Inc.

"What a wonderful, commonsense book for guys like me that covers the minefields of cost, price, and value. Every buyer or seller can gain many valuable insights from Al King’s engaging book." —Thomas Swanston, Executive Vice President, Bassett Furniture Industries

"As usual, Al King has distilled a somewhat complicated area into commonsense business analysis that we can all relate to. His book is a very worthwhile read for professionals and business owners looking to better understand valuation in the broadest sense, as well as how it applies to their particular situation. I highly recommend taking the time to read this book." —Mark Santarsiero, President, Marshall & Stevens

"Al King has taken a complex topic and separated it into easily understandable components, which he highlights with meaningful examples. The result is a resource that attorneys, accountants, and business people in general can use frequently to explain to clients both the importance of ‘valuation’ and the concepts which define it." —Sari Ann Strasburg, Pepe & Hazard LLP

"Al King has put his long and vast experience in the field of valuation and accounting to use in Valuation: What Assets are Really Worth. He uses extensive examples to delineate differences between cost, price, and value. He then proposes that future debate should lead to disclosure and use of ‘value’ on a continuous basis. This book has been authored by a true expert in this field." —Frank C. Minter, CPA, Chair, Institute of Management Accountants

Ausgewiesene Outsourcing-Experten beschreiben in diesem Buch, welche technischen, rechtlichen und steuerlichen Aspekte Kreditinstitute beachten mussen, um die Schnittstellen sauber zu definieren und so in den vollen Genuss der Effizienzvorteile zu kommen."

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Exam board: AQA Level: A-level Subject: Accounting First teaching: September 2017 First exams: Summer 2018 (AS); Summer 2019 (A-level) Target success in business with this proven formula for effective, structured revision; key content coverage is combined with practical tips to create a revision guide that students can rely on. With My Revision Notes, every student can: - Plan and manage a successful revision campaign using the topic-by-topic planner - Consolidate subject knowledge by working through clear and focused content coverage - Identify areas for improvement with regular 'Now Test Yourself,' tasks and answers - Improve exam technique through practice questions and examples of typical mistakes to avoid - Get exam ready with extra quick quizzes and answers to the practice questions available online

Designed primarily for middle and junior management who deal with financial information without really understanding the content; students who are studying accounting as a non-specialist subject, for example on a business studies or engineering course. The book serves as a basic reference to be used throughout the course.
It will also be particularly helpful in providing the basic grounding that is required before moving on to the more technical and in-depth study of the subject that may be required on some courses. Students who are embarking on a course of study to become a professional accountant will also find this book of major benefit.
In addition to revisions through out, a new new chapter 'Making long-term investment decisions' covering capital investment decisions, extends and rounds out the final part of the book: using Financial Information to Manage a Business. The chapter deals with the investment appraisal process and covers the main investment appraisal techniques from the point of view of a non-specialist: payback periods, accounting rate of return and discounted cash flow methods are just some of the new topics covered.
The focus will be on the level of understanding that a non-specialist requires in the work place as such, in keeping with the rest of the book, the chapter includes practical examples and exercises to enhance the reader's understanding.
* Jargon free and easy to understand - no prior knowledge of the subject necessary
* Focuses on the principles and use of accounting information
* Review questions to assess progress at each stage and many fully worked exercises and examples

There has been much written on the importance of responsibility accounting and integrated reporting to ensure business accountability, but not on how to be a responsible accountant. As the accounting profession is built on the foundation of maintaining public trust, making the right decisions when faced with a challenging dilemma has a major impact on the long-term performance and perception of the firm as well as personal credibility. Accountants make judgement calls on a regular basis: they are privy to highly confidential information regarding their clients and their clients' businesses. Unethical earnings management practices can easily lead to falsifying records, but how does the accounting professional avoid succumbing to these practices when faced with other pressures? Giving Voice to Values in Accounting is the first book to explain the ethical dilemmas faced by accountants in their day-to-day work and to provide clear guidance for accounting students and professionals in navigating through these issues. The Giving Voice to Values (GVV) framework focuses on resolving ethical conflict by encouraging individuals to act on their values. This book provides accounting educators, coaches, trainers and professionals with both the impetus and the tools to easily implement the GVV offering into their own work, their organizations and in the classroom.

I Standortbestimmung der Kostenrechnung.- Kostenrechnung am Scheideweg?.- Kostenrechnung und Kostenpolitik.- Kostenrechnung und Verhaltenssteuerung.- Shareholder-Value - Eine geeignete Groesse fur die Beurteilung von Managern?.- II Instrumentelle Neuentwicklungen der Kostenrechnung.- Neuentwicklungen der Kostenrechnung - eine Antwort auf geanderte Fragestellungen.- Einheitskalkulation, Einflussgroessenrechnung und Prozesskostenrechnung.- Einsatzmoeglichkeiten und Grenzen der Prozesskostenrechnung.- Fixkostenmanagement bei wechselnden Marktverhaltnissen.- Target Costing und Product Life Cycle Costing als Instrumente des Kostenmanagements.- Spezialfragen des Target Costing und des Kostenmanagements.- Target Costing in der Automobilindustrie - Ein Anwendungsbeispiel des Zielkostenmanagements.- Target Costing und Verhaltenssteuerung.- Systemgestutzte Kostenschatzung.- Cost Benchmarking als Instrument des strategischen Kostenmanagement.- DV-orientierte Umsetzung von Kostenrechnungssystemen auf der Basis von Datenbankmodellen.- Kostenmanagement in Planspielen.- III Neue Anwendungsgebiete und -felder.- Gemeinkosten- und Ressourcenmanagement im administrativen Bereich.- Controlling von Recyclingprozessen.- Kostenrechnung in Handelsbetrieben.- Kostenrechnung in Bankbetrieben.- Kostenrechnung in Versicherungsunternehmen.- Kostenrechnung und Kostenmanagement im Krankenhaus.

Called "today's hottest financial idea and getting hotter" by fortune magazine, Economic Value Added (EVA) is the topic of conversation in financial circles around the world, from Germany and Japan to Singapore and South Africa. A revolutionary strategy for creating corporate and shareholder wealth that measures a company's real profitability, it has been adopted by such prominent corporations as Coca-Cola, Eli Lilly, and Siemens AG—with spectacular financial results. Yet, despite its increasing visibility, most executives still only have a vague notion of what EVA is and what it can do for their company. This groundbreaking book explains and clarifies all. Written by Al Ehrbar, a leading business journalist and senior vice president at EVA inventor Stern Stewart & Co., EVA: The Real Key to Creating Wealth provides a complete, accessible overview that examines how exactly EVA works, how it is measured, what it can do to structure incentives for employees, and why it is as potent as it is.

At its most basic, Economic Value Added is a measure of corporate performance that differs from most others by charging profit for the cost of all the capital a company employs, including equity. To help translate principle into real-world practice, Ehrbar presents revealing case histories of EVA success stories, including those of Briggs & Stratton, the U.S. Postal Service, and Coca-Cola, which was catapulted from mediocrity to the number one wealth creator in the world with the addition of EVA.

An in-depth look at a breakthrough idea whose impact is being felt from corporate boardrooms to Wall Street, this indispensable book is must reading for business leaders looking to fully grasp—and profit from—"the real key to creating wealth."

Frank Fabozzi and Chuck Ramsey update their treatise on nonagency mortgage backed securities in this third edition of The Handbook of Nonagency Mortgage Backed Securities. Focused on an important investing area that continues to grow, this book provides comprehensive coverage of all aspects of this specialized market sector, including the mortgage-related asset-backed securities market and commercial mortgage-backed securities. There is information on raw products, such as jumbo loans, alternative A mortgages, and 125 LTV mortgages, as well as structured products, analytical techniques, prepayment characteristics, and credit issues. This fast-growing segment also includes nonagency pass through, nonagency collateralized mortgage obligations, home loan equity-backed securities, and manufacture housing loan backed securities.

A book that goes behind the more official presentations and accounts of research methods to explore the lived experiences, joys and mistakes of a wide range of international researchers principally working in the fields of accounting and finance, but also in management, economics and other social sciences.
The authors of the articles in this book address a wide range of issues and obstacles that they have confronted at various stages in their respective research careers. In reflecting on their personal experiences, they provide practical guidance on how to overcome the types of problems that typically confront researchers in their day-to-day work.
* Practical tips on how to undertake research and get findings published
* Research project management skills
* International and interdisciplinary perspectives

A complete, compact guide to business valuation in divorce litigation

The Handbook for Divorce Valuations is a comprehensive, practical handbook that covers every aspect of the CPA's role in divorce proceedings. It offers clear and detailed coverage of everything from the impact of state law on the practice to the applicability of various valuation methodologies, from establishing valuation credentials to marketing the divorce practice in a highly competitive environment.

The authors, who have a combined total of more than 50 years' experience in divorce practice, lead the reader through each step of a divorce engagement. They recommend the most practical and efficient methods of addressing each issue and point out hazards and potential difficulties along the way. They also explain why and how business valuation in divorce practice differs from valuation in other situations, and they examine the intricacies of data collection and analysis, finding and using industry and comparable company information, discounts and premiums, preparing for depositions and trials, and much more.

For any CPA who works, or is considering working, on family law matters, The Handbook for Divorce Valuations is an incomparable resource that helps practitioners provide the highest level of service to their clients.

A CPA who accepts a business valuation engagement in a family law setting embarks on a unique mission. In most states, business valuations linked to divorce proceedings are governed by different laws than those that apply to other valuations, and because the CPA has become an advocate for one side in an adversarial process, the findings of the valuation are sure to be challenged aggressively by representatives of the other side. Since neither business valuation strategies nor expert witness skills are part of the curriculum of any undergraduate accounting program, CPAs have generally had to acquire them through trial and, unfortunately, error until now.

The Handbook for Divorce Valuations offers practical coverage of every aspect of business valuation in the context of a divorce. From engagement acceptance and administration to divorce-related valuation issues and appearing as an expert witness, this comprehensive guide shows practitioners how to provide the highest level of service in divorce litigation. It helps CPAs:

• Prepare detailed, comprehensive reports on business valuation engagements
• Make the most of guidelines company- and industry-specific information
• Collect and analyze relevant data
• Choose the best valuation methodology
• Prepare for depositions and trials
• Put forth best effort on direct examination
• Survive cross-examination

Divorce litigants depend on thorough, competent professionals to represent their interests. The Handbook for Divorce Valuations helps practitioners ensure that their clients will receive the very best possible representation.

The Blackwell Encyclopedic Dictionary of Accounting provides clear, concise, and highly informative definitions and explanations of the key concepts in accounting. Bringing together specially commissioned and carefully edited entries from an international team of the world's best known and most respected accounting scholars and teachers, this will become the standard reference for students, researchers, academics, and practitioners.

With entries ranging from extended explorations of major topics to short definitions of key terms, this major reference work gives the user authorative and comprehensive coverage of the whole field of accounting.

Crucial Help for Getting the Most from Today’s Information Systems Technology Deciding what type of information systems your company will need to stay competitive into the twenty-first century is a highly complex and risky exercise. SAP: An Executive’s Comprehensive Guide provides the information you need to assess your options realistically and make the most informed decisions possible. Written by a team of business, financial, and information systems professionals who have extensive experience with SAP system implementations at Fortune 500 companies, this book:

• Explores the strategic role of client/server enterprise computing now and in the next century
• Helps you to evaluate your company’s long-term IS requirements
• Offers an impartial look at SAP R/3 strengths and weaknesses
• Outlines the costs and benefits involved in implementing SAP R/3
• Helps you decide whether SAP R/3 is right for your organization
• Shows you how to make SAP R/3 an integral part of process redesign
• Covers all key technical SAP aspects of concern to IS professionals

The world certainly suffers no shortage of accounting texts. The many out there help readers prepare, audit, interpret and explain corporate financial statements. What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility. King addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S. corporate accounting. More Than a Numbers Game: A Brief History of Accounting was inspired by Arthur Levitt's landmark 1998 speech delivered at New York University. The Securities and Exchange Commission chairman described the too-little challenged custom of earnings management and presaged the breakdown in the US corporate accounting three years later. Somehow, over a one-hundred year period, accounting morphed from a tool used by American railroad managers to communicate with absent British investors into an enabler of corporate fraud. How this happened makes for a good business story. This book is not another description of accounting scandals. Instead it offers a history of ideas. Each chapter covers a controversial topic that emerged over the past century. Historical background and discussion of people involved give relevance to concepts discussed. The author shows how economics, finance, law and business customs contributed to accounting's development. Ideas presented come from a career spent working with accounting information.

This is the softcover version of a title that was released in 2002 and has sold more than 500 copies since then world wide.

Examines the fundamentals of the decision-facilitating and decision-influencing role of information in accounting.

Emphasises the impact of public and private information on equilibria and investor welfare in capital and product markets.

Dieses Buch setzt sich kritisch mit der Bankenaufsicht und ihren zukunftsfahigen Losungen auseinander. Es werden mehrdimensionale Perspektiven fur die Bankenbranche im Allgemeinen wie auch fur einzelne Institute im Besonderen aufgezeigt."