The first edition of this book explained the efforts of the International Accounting Standards Board (IASB) to develop accounting regulations to be used worldwide.
Blockchain technology and artificial intelligence (AI) have the potential to transform how the accounting and financial services industries engage with the business, stakeholder and consumer communities.
This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the power of data-driven customer insights in management accounting and financial reporting systems.
This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting.
Corporate failures and accounting scandals have shaken the foundations of investors' confidence in the transparency, integrity and accountability of corporations and financial markets.
This textbook offers a step-by-step guide through comprehensive financial statement analysis with real-life case studies for students of financial accounting, financial reporting, and financial statement analysis.
This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients' behavior.
This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment.
This is the first English translation of Benedetto Cotrugli's The Book of the Art of Trade, a lively account of the life of a Mediterranean merchant in the Early Renaissance, written in 1458.
This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide.
This book deals with the debated relationship between the characteristics of national supervision and manipulative practices in banks' annual reports, with a specific focus on income smoothing.
Through a mixture of concepts and examples, the second edition of this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field.
When the global financial crisis broke, central banks in both the US and the UK undertook massive asset purchase programmes which resulted in considerable increase in assets.
The way in which leverage and its expected dynamics impact on firm valuation is very different from what is assumed by the traditional static capital structure framework.
This book, divided into three main parts, will offer a complete overview of the concept of corporate financial distress, emphasizing the different typologies of corporate paths included in this broad concept.
The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future.
Quest’opera si concentra sui progetti di capital budgeting, unificando la pianificazione finanziaria e l'analisi degli investimenti in un unico quadro teorico.
This book provides a detailed assessment of current approaches to transfer pricing in the context of small- and middle-sized enterprises (SMEs), including the newest update of Transfer Pricing Guidelines from 10 July 2017.
This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies.
Most university undergraduate and graduate audit classes are geared towards educating prospective auditors but do not provide education for those who will be audit clients and subjected to audits.
This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective.
Through a mixture of concepts and examples, this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field.
Dieses Buch vermittelt Auszubildenden Bankkaufleuten das komplette Wissen, das sie für die Abschlussprüfung im Fach "Rechnungswesen und Steuerung" benötigen.
Dieses Buch erläutert fundiert und praxisnah, wie ein effektives und kundenorientiertes Forderungsmanagement als zentrale betriebliche Funktion ausgestaltet werden kann.
Das Buch enthält eine Auswahl an Themen, welche für umsatzsteuerliche Würdigung im Alltag von jPdöR - besonders für die Gebietskörperschaften - von Bedeutung sind.
Dieses Buch vermittelt leicht und verständlich steuerliches Basiswissen und gibt einen schnellen Überblick über die in Deutschland zu zahlenden Steuern.
Unterschiedlich schwierige Geschäftsvorfälle und einfache bis komplexe Buchungssachverhalte werden unter Berücksichtigung der gesetzlichen Grundlagen anschaulich erklärt und anschließend gebucht.
Dieses Buch macht die Zusammenhänge transparent, die Intangible Assets mit anderen Systembausteinen, beispielsweise Kunden, Lieferanten, Management und Mitarbeitern, teilen.