Financial accounting is the branch of accounting thought and practice concerned with preparing and providing information for external users of financial statements.
Das Rechnungswesen als Kerngebiet der Betriebswirtschaftslehre hat sich durch die fortlaufende Weiterentwicklung der IFRS, das Bilanzmodernisierungsgesetz, die feste Etablierung wertorientierter Steuerungsrechnungen und die Tendenz zur Vereinheitlichung interner und externer Rechnungen deutlich gewandelt.
Focusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development, discussion, and expansion of theories from psychology, sociology, and related disciplines.
Learn what to expect and what's expected as an expert witness Serving as a financial expert witness or consultant in lawsuits is a stressful, challenging, and tough business.
This textbook provides a comprehensive overview of international corporate reporting which enhances students' understanding of diversity and convergence in the field.
In the critically acclaimed first edition of A Social Critique of Corporate Reporting, David Crowther examined the perceived dialectic around traditional and environmental reporting to show it to be a false dialectic.
Understanding the dynamic landscape of voluntary business reporting is crucial for navigating the evolving complexities of accounting practices, towards achieving a more sustainable and equitable world.
The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day.
Valuation: Theories and Concepts provides an understanding on how to value companies that employ non-standard accounting procedures, particularly companies in emerging markets and those that require a wider variety of options than standard texts provide.
Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data.
An all-encompassing guide to the elements and basics of fair value With the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly.
This Book examines the topic of non-financial reporting, focusing on the two main types of reporting: Sustainability Reporting (SR) and Integrated Reporting (IR).
Financial Analyst's Indispensable Pocketguide is the first reference to give the more than 20,000 candidates who take AIMR-administered CFA exams annually-and the 60,000-plus CFAs and finance professionals who currently practice investment management-a single broad-based resource for specific terminology and information.
The updated, real-world guide to interpreting and unpacking GAAP and non-GAAP financial statements In Financial Statement Analysis, 5th Edition, leading investment authority Martin Fridson returns with Fernando Alvarez to provide the analytical framework you need to scrutinize financial statements, whether you're evaluating a company's stock price or determining valuations for a merger or acquisition.
A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies.
Why stock-market short-termism is not causing severe damage to the American economy According to many political leaders, pundits, and corporate lawmakers, stock-market-driven short-termism - when corporations prioritize immediate results in the next quarter over their longer-term interests - is harming the American economy.
Metrics for Sustainable Business is the first book to give students a comprehensive understanding of sustainability in organizations from an accounting perspective.
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis.
The industry-specific guide to IFRS interpretation and application One of the biggest challenges of any reporting standard is how best to interpret and implement it in the context of a specific company or industry, given that each industry has its own intricacies and nuances.
The idea of using models to inform business practice seems appealing, as it suggests the abstraction and control of a large, complex subject by means of a smaller, easily manipulated mechanism.
In der heutigen dynamischen Geschäftswelt ist ein effizientes Forderungsmanagement unverzichtbar für die Sicherung der Liquidität und den nachhaltigen Erfolg mittelständischer Unternehmen.
This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies.
Reporting organizations' corporate social responsibility activities is difficult - a lack of regulation means that the communication of these activities varies significantly and there is a multitude of ways in which mistakes can be made.
The fully update Third Edition of the most trusted book on financial statement analysis Recent financial events have taught us to take a more critical look at the financial disclosures provides by companies.
The updated, real-world guide to interpreting and unpacking GAAP and non-GAAP financial statements In Financial Statement Analysis, 5th Edition, leading investment authority Martin Fridson returns with Fernando Alvarez to provide the analytical framework you need to scrutinize financial statements, whether you re evaluating a company s stock price or determining valuations for a merger or acquisition.
"e;SAP Foreign Currency Revaluation-regulations, its impact, and what it takes to implement it in SAP-is a single handbook that simplifies a complex and daunting task of currency valuation for SAP and other ERP implementers.
A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies.
The book provides a comprehensive exploration of the the evolution in sustainability reporting and non-financial disclosure from three perspectives: regulatory, literary, and empirical.
A practical comparison of and expert guidance on IFRS and GAAP written by a practicing controller International Financial Reporting Standards (IFRS) are used in over 120 countries.
