Needles/Powers/Crosson's FINANCIAL AND MANAGERIAL ACCOUNTING, 10e, International Edition continuously evolves to meet the needs of today's learner. This edition's new structure is based on research about how to deliver content to students and how to mirror the way instructors have told us they teach. The authors have organized this edition into a new three-section approach: 1. The CONCEPTS section focuses on the overarching accounting concepts that require consistent reiteration throughout the course. 2. The ACCOUNTING APPLICATIONS section helps students apply the accounting procedures with features such as "Apply It!" and a new transaction analysis model. 3. The BUSINESS APPLICATIONS section illustrates how concepts and procedures are used to make real-world business decisions. As students walk through the new three-section approach, they gain extra practice with new corresponding TriLevel Problems within CengageNOW. These problems mirror the three sections in each chapter-Concepts, Accounting Applications, and Business Applications-to foster a complete understanding of each section. These substantial changes make students more efficient learners and prepare them to face a business world that is increasingly complicated by ethical issues, globalization, and technology.

Nadine Antonakopoulos analysiert die Vorschriften zur Bilanzierung ergebnisneutral zu erfassender Erfolge und stellt sowohl die konzeptionelle Ausrichtung bei der Erfolgsermittlung uber die bisher getroffenen Entscheidungen des IASB im Rahmen des conceptual framework project als auch die geplanten Anderungen hinsichtlich der Darstellung der Vermogens-, Finanz- und Ertragslage sowie der Erfolgsspaltung im Rahmen des financial statement presentation project vor.
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Worldwide, anti-money laundering regulations and legislation have become one of the weapons of choice of governments that are fighting global terrorism and criminality. In this updated edition of Money Laundering, Doug Hopton explains how The Money Laundering Regulations 2007 have extended even further the range of UK businesses covered by the Proceeds of Crime Act to include solicitors, lawyers, accountants, estate agents, high value dealers, trust or company service providers and, in effect, many other companies involved in consultancy or business services. The complexity of the new laws and the limited amount of any case law asks more questions about the responsibilities of these companies and their liabilities. Doug Hopton's highly practical guide explains the basis of international law, regulations and standards in this area and how they affect businesses; and provides down-to-earth advice on the basic rules of good business management: customer due diligence, know your business (and your client's business), which will help companies understand what procedures to establish, and how and when to report suspicious activity. The author explains the basis of money laundering and how it works, along with the development of the law and regulations around the world, and how other countries' laws can affect UK companies.

Environment management and protection are top global priorities. Between cyclones affecting more than 2.6 million people across Mozambique, Malawi and Zimbabwe, and tornadoes ripping through the Mid-West in the United States, climate change is front and centre in the public mind. The six papers in this volume of Advances in Environmental Management and Accounting provide much needed information for academics, practitioners and policy makers about environmental accounting and management in Africa. Despite one of the UN's Sustainable Development Goals (SDGs) being Climate Action, very little is known about environmental accounting and management practices in Africa. Including research based on South Africa and Nigeria, two of the largest contributors to greenhouse gas emissions, the research here is a significant contribution to understanding these practices. This volume asks: how useful is environmental and social information to regulators, investors, financial institutions and practitioners? To what extend do food producers report on their water use given that water shortage is among the top 10 global risks? What influences the adoption of environmental management techniques? How do different environmental management practices affect the financial performance of Small and Medium-Sized enterprises? Are environmental management and reporting regulations complied with and if not why?

The income gap between women and men has gotten plenty of attention in the last few decades: today women earn seventy-nine cents for every dollar med earn. But few people are aware of the much more serious gap: for every dollar in wealth men own, women own thirty-two cents. Wealth is what gives us a financial safety net when we lose our jobs, break up a relationship, become sick, or get hit by some other financial crisis. It enables us to build security, to give our children a future, and to retire. Wealth can generate income, whether through investments in the financial markets, or real estate, or through funding a startup business. Significant wealth even allows us to influence our world by allowing contributions to political campaigns or policy initiatives. The Savvy Women’s Guide to Property Law lays the blame for the gender wealth gap where it belongs—on the legal system—and helps women avoid the pitfalls that deprive them of their rightful share. Property laws disadvantage women at key stages of life. While treating men and women equally on its face, these laws play out in a discriminatory fashion because men and women are often not equal when it comes to income, career opportunities, and caregiving. Spivack explains how the legal system disadvantages women who are going through six difficult life events in which the distribution of wealth and property comes into play: Breaking up with someone they’ve cohabited with Negotiating prenuptial agreements Going through a divorce Surviving domestic and financial abuse Caring for an elderly or sick family member Outliving their spouse and inheriting part of their estate

Executives are under enormous pressure to meet stakeholder expectations regarding the prevention of fraud and corruption. However, the drive to demonstrate that they are complying with legislative requirements and high principles has, in many cases, overshadowed the need to deal with the problem itself. As a result, fraud and corruption remain a significant unmanaged source of risk for many organizations. Drawing on experiences across Europe, America and Australia, Iyer and Samociuk give you the tools to establish an effective and far-reaching anti-fraud and corruption programme. Included is a compendium of techniques for assessing the true risk of fraud and corruption, reducing those risks and using health checks to provide early warnings. Also included is The Tightrope, A Story of Fraud and Corruption...which takes the reader from first suspicions through crisis and finally recovery in a vivid and instructive style, covering the lessons in the main text. This new book is a must-read for all those responsible for the prevention of fraud and corruption, risk management, corporate compliance, corporate responsibility and governance.

Dieses Buch zeigt nicht nur Instrumente und Massnahmen, die proaktiv auf eine systematische
Steuerung der Kosten zielen, sondern bietet Losungsvorschlage fur die Umsetzung in der Praxis. Grundlage bilden traditionelle Systeme und aktuelle Entwicklungen der Kostenrechnung
und des Controllings."

The go-to resource managerial accountants can turn to for sustaining their company's competitive advantage

From flex budgeting to detailing the more sophisticated skills like throughput analysis for capital investments and the fast close for public companies, "The Controller's Function, Fourth Edition" offers numerous real-world examples, expertly balancing both the technical and managerial sides of the job.Provides an overview of the functions and responsibilities of the controller/management accountant in a corporationExplores how controllers can better perform their jobsOffers a solid foundation for those who are new to this area

Comprehensive and practical, this book fully defines the role, functions and responsibilities of the managerial accountant in a corporation.

Das Rechnungswesen gehoert zu den zentralen Unternehmensbereichen. Neben der Abbildung interner Vorgange im Rahmen des Controllings bildet es auch die Basis fur die extern orientierte Unternehmensrechnung. Beide Teilgebiete haben sich in den letzten Jahren dynamisch entwickelt. Entsprechend komplex und kontrovers ist die Diskussion in Wissenschaft und Praxis. In "Controlling und Rechnungslegung" bieten renommierte Fachexperten eine ausgewogene Mischung aus neuesten wissenschaftlichen Erkenntnissen und aktuellen Beispielen.

Performance audit is now in fashion, but has in the past been a somewhat closed world, little studied by outsiders. Now an international team of researchers has studied the work of five national audit offices -- France, Finland, The Netherlands, Sweden, and the UK. The picture thus revealed contains elements of technical innovation, methodological challenge, and crucial strategic choice.

How can you make your bookkeeping workflow smoother and faster? Simple. With this Missing Manual, you're in control: you get step-by-step instructions on how and when to use specific features, along with basic accounting advice to guide you through the learning process. Each page provides insightful tips and tricks to help you become more efficient with QuickBooks 2015. The important stuff you need to know: Get started. Quickly set up your accounts, customers, jobs, and invoice items. Follow the money. Track everything from billable time and expenses to income and profit. Spend less time on bookkeeping. Use QuickBooks to create and reuse bills, invoices, sales receipts, and timesheets. Keep your company financially fit. Examine budgets and actual spending, income, inventory, assets, and liabilities. Find key info fast. Rely on QuickBooks' Search and Find features, as well as the Vendor, Customer, Inventory, and Employee Centers.

Crossover of Audit and Evaluation Practices brings together academic analysis with insights from practitioners to discuss the potential for collaboration in audit and evaluation practices between three professional disciplines. Clearly written and thoughtfully organized, this volume is structured in three parts to deal with theory, practice issues and how the practices have worked together. * Part One provides definitions of performance audit, internal audit and program evaluation. * Part Two addresses several challenges that professionals face in applying these standards and principles. * Part Three contains examples of organizational collaboration between the practices, how they have worked together and the lessons that were learned from that experience. Specific cases from the Government Accountability Office, and UNESCO, UNDP and Inter-Americas Development Bank illustrate what has worked or not and suggest reasons why. Crossover of Audit and Evaluation Practices offers even the most skilled and experienced professional insight on how to bridge some of the divides. It will help generate a better understanding of the activities and services that are either imposed on them or are freely available and help to stimulate their optimal use.

Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal's purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. The journal seeks thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. All research methods including survey research, field tests, corporate case studies, experiments, meta-analyses, and modeling are welcome. Some speculative articles, research notes, critiques, and survey pieces will be included where appropriate. Articles may range from purely empirical to purely theoretical, from practice-based applications to speculation on the development of new techniques and frameworks. Empirical articles must present sound research designs and well-explained execution. Theoretical arguments must present reasonable assumptions and logical development of ideas. All articles should include well-defined problems, concise presentations, and succinct conclusions that follow logically from the data.

Umfassend und kompetent vermittelt dieses Standardwerk den State-of-the-Art der Konzernrechnungslegung. Die neunte Auflage wurde komplett uberarbeitet und den aktuellen gesetzlichen Rahmenbedingungen (BilMoG, IFRS 3, IAS 27) angepasst, ohne die bewahrte Grundstruktur zu verandern.
"Konzernabschlusse" kommentiert die aktuellen Vorschriften des HGB, unter Beachtung der Standards des Deutschen Standardisierungsrats (DSR), und vergleicht sie mit davon abweichenden Regelungen des IASB. Die Autoren berucksichtigen alle zentralen Themen der Konzernrechnungslegung, gehen auf strittige Fragen ein und bieten Losungen an. Anhand zahlreicher Beispiele wird die komplexe Materie anschaulich erklart. Erfahrungen aus deutschen Unternehmen bieten konkrete Hilfe fur die Praxis.
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Die Bedeutung der Erfolgsmessung im Einkauf hat in den letzten Jahren in Wissenschaft und Praxis stetig zugenommen. Dennoch findet in vielen Fallen immer noch eine Fokussierung auf Kostengrossen vor allem Savings statt. Zudem werden die ausgewiesenen Erfolgskennzahlen des Einkaufs in Bezug auf Hohe und Wirksamkeit haufig angezweifelt. Eine Kopplung zur Vergutung der Mitarbeiter fehlt meist ganzlich. Um diesen und weiteren Herausforderungen entgegen zu treten, stellt dieses Buch einen ganzheitlichen Ansatz zur Erfolgsmessung im Einkauf und den damit verbundenen Anreizsystemen vor. Dabei werden im Einzelnen folgende Themen behandelt:
Erfolgsmessung im Einkauf auf Ebene der Warengruppen und der Beschaffungsorganisation
Lieferantenbewertung und Erfolgsmessung auf Ebene der Lieferanten-Abnehmer-Beziehung
Ganzheitliche Systeme zur Erfolgsmessung im Einkauf wie der Procurement Value Added und die Purchasing Balanced Scorecard
Erfolgsorientierte Anreizsysteme und Leistungsvergutung fur Einkaufer, Beschaffungsorganisationen und Lieferanten.
Den Lesern wird damit eine umfangreiche Handlungsanweisung zur Implementierung und Umsetzung einer nachhaltigen Erfolgsmessung sowie der Anreizsetzung im Einkauf gegeben

The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research. Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function. This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.

HR leaders and practitioners: master the financial analysis skills you need to become true strategic business partners, gain an equal seat at the table, and get boardroom and CFO buy-in for your initiatives! In this one-of-a-kind book, Dr. Steven Director covers everything mid-to-senior-level HR professionals need to formulate, model, and evaluate their HR initiatives from a financial perspective. Drawing on his unsurpassed expertise working with HR executives, he walks through each crucial financial issue associated with strategic talent management, including quantifiable links between workforces and business value, cost-benefit analyses of HR and strategic financial initiatives, and specific issues related to total rewards programs, including stock, stock options, and pension costs. Unlike other finance books for non-financial managers, Financial Analysis for HR Managers focuses entirely on core HR issues. Director helps you answer questions such as: How do you model HR's financial role in corporate strategic initiatives such as the introduction of a new product line? How do you select bonus drivers to send the right signals to managers (and uncover suboptimal hidden signals you might be sending now)? How do you design compensation packages that are fully consistent with your goals? How do you identify and manage pension-finance costs and risks that can dramatically impact the long-term financial health of the business? HR leaders and aspiring leaders are under unprecedented pressure to provide credible, quantitative answers to questions like these. This is the one and only book that will help them do so.

Discover the best ways to build, protect, and sustain family and business wealth across generations! Wealth is the world's most valuable guide to wealth management for individuals, families, business owners, and the "upwardly affluent." In the six years since Stuart Lucas first wrote this book, however, the financial world has changed dramatically. Throughout the financial crisis and beyond, Lucas has led the University of Chicago's Private Wealth Management program, teaching more than 500 members of the world's wealthiest families. Now, he brings together extraordinary insights and constructs informed by this experience. Wealth, Updated and Revised Edition retains its core advice, which has been tested and proven by the worst financial crisis since the Great Depression. However, Lucas has updated his exclusive Strategic Wealth Management Framework to help even more individuals, families, and entrepreneurs aspiring to wealth or seeking to protect it. Lucas highlights key value drivers - family purpose, the economic engine, and leakage management - that mark the difference between family enterprises that succeed for generations and those that fail. He offers updated, sage advice on making financial decisions, evaluating "expert" advice, running a family business office, tax/estate planning, philanthropy, wealth preservation, and more. Since developing a family's human capital is the best antidote to Wall Street excess, this edition adds even more robust and actionable guidance for building a culture of Entrepreneurial Stewardship: one that enables and encourages all family members to flourish, and improves the odds that families can sustain wealth. This book is for all successful business owners and anyone who possesses (or aspires to own) substantial financial assets, whether earned or inherited. It will also be of keen interest to investment advisors, business consultants, business brokers, wealth industry practitioners, lawyers, accountants, tax advisors, and others who counsel the wealthy (and upwardly affluent) about wealth management.

Schwerpunkte dieses Lehrwerkes sind: Erarbeitung der Buchhaltungstechnik, Darstellung der Rechtsgrundlagen, inhaltlich-betriebswirtschaftliche Interpretation der zugrundeliegenden Geschaftsvorfalle und deren Abbildung."

For courses in auditing. An integrated learning opportunity that encompasses financial statement assurance and accounting info systems Computerized Practice Set for Comprehensive Assurance & Systems Tool (CAST) uniquely exposes students to these issues at The Winery at Chateau Americana, a hypothetical company that is based on an actual domestic winery. Unlike traditional projects and assignments that may offer little to no context, students develop a rich knowledge and understanding of Chateau Americana and its industry as they provide assurance on the company's financial statements and address a variety of challenging accounting info systems issues. The 4th Edition has been updated in response to changes that have occurred in technology and the field of accounting, so that students have the latest information and tools they need to prepare them for their future careers.

Designed for those who want to gain an understanding of the fundamental concepts and techniques used in financial management. An underlying premise of the book is that the objective of the firm is to maximize value or wealth. Drawing on a wealth of experience in the academic and professional worlds, the authors discuss how firms can accomplish this objective by making appropriate investment and financing decisions.

Bridging the gap between financial theory and practice, the authors present fundamental concepts in an intuitive and nontechnical way, and provide numerous practical financial tips to readers. The focus is on current practice, using results from recent surveys to show the most popular techniques and approaches used by financial managers today.

A range of instructor’s resources are available at the accompanying website. Visit www.blackwellpublishing.com/baker for full details.

Um Innovationen in Unternehmen zum Erfolg zu f hren, m ssen Einzelprozesse betrachtet und Schl sselphasen bewertet werden. Die Autoren stellen betriebswirtschaftliche Modelle, Berechnungsmethoden und Bewertungen von Handlungsoptionen f r ein strategisches und operatives Innovationsmanagement vor. Viele Berechnungs- und Praxisbeispiele belegen, wie wichtig ein strategisches Management mit monet rer Bewertung der Einzelprozesse und des Patentportfolios ist ganz unabh ngig von der Branche.

To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks. This comprehensive volume overcomes this gap by providing an overview of the field, drawing together current knowledge of risk in a wide range of different accounting contexts. Key themes such as corporate governance, trust, uncertainty and climate change are covered by a global array of contributing scholars. These contributions are divided into four areas: The broader aspects of risk and risk management Risk in financial reporting Risk in management accounting Risk monitoring The book is supported by a series of illustrative case studies which help to bring together theory and practice. With its wealth of examples and analyses, this volume provides essential reading for students, scholars and practitioners charged with understanding diverse facets of risk in the context of accounting in the business world.

Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality. The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit. Supplemented by extra on-line resources, students using this established text will be well-equipped to be effective auditors and to understand the role of auditing in the business world.