Das Lehrbuch richtet sich an Studierende der Wirtschaftswissenschaften, die an einer grundlegenden Einführung in die Rechnungslegung und Rechnungslegungspolitik nach Handels- und Steuerrecht sowie internationalen Regelungen interessiert sind.
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.
Das Lehrbuch ist eine leicht verständliche Einführung in das externe Rechnungswesen und richtet sich vor allem an Studierende der Betriebswirtschaft im ersten Studienjahr.
Written in non-complicated prose and reducing complex rules to easily understandable concepts, this book offers a fundamental understanding of how not-for-profit (NFP) organizations are formed, their structure, and the unique accounting and reporting issues they face.
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.
The increasingly crucial role of companies' non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting.
The Encyclopedia of Finance comprehensively covers the broad spectrum of terms and topics relating finance from asset pricing models to option pricing models to risk management and beyond.
This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting.
This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come.
This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies.
This book explores the much talked about but less understood issue of sustainability reporting, in a global context, linking it to the application of blockchain and other emerging technologies.
With an insider's view of the mind of the master, Mary Buffett and David Clark have written a simple guide for reading financial statements from Buffett's successful perspective.
This book gives an overview of the most common techniques used by analysts and experts to assess and value banks in all phases of a Bank's life, from licensing to resolution.
Persistence and Vigilance: A View of Ford Motor Company's Accounting Over Its First Fifty Years is an exploration of the financial leadership that guided the company through periods of phenomenal growth amidst the economic and political upheaval of the early 20th century.
Persistence and Vigilance: A View of Ford Motor Company's Accounting Over Its First Fifty Years is an exploration of the financial leadership that guided the company through periods of phenomenal growth amidst the economic and political upheaval of the early 20th century.
Volume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston.
Volume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston.
Integrating Performance Management and Enterprise Risk Management Systems offers a novel understanding of the multifaceted shades that surround the long called-for and yet not realised integration between performance management and enterprise risk management systems.
Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on International Financial Reporting Standards (IFRSs) and audit of airline financial reporting based on International Standards on Auditing (ISAs).
Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on International Financial Reporting Standards (IFRSs) and audit of airline financial reporting based on International Standards on Auditing (ISAs).
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.
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.
Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization's stakeholders.
Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization's stakeholders.
This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.
Accounting is the score keeping system in the "e;game"e; of business, and you won't do well in any "e;game"e; if you don't understand how the score iskept.
