Accounting for Financial Instruments is about the accounting and regulatory framework associated with the acquisition and disposal of financial instruments; how to determine their value; how to manage the risk connected with them; and ultimately compile a business valuation report.
Clear, practical IPSAS guidance, explanation, and examples Interpretation and Application of IPSAS provides practical guidance on the implementation and application of the International Public Sector Accounting Standards.
The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2011 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities.
This book examines the political origins of financial institutions across fifteen developed democracies, with focused case studies on the US, France, Japan, Austria, and Germany.
One striking weaknesses of our financial architecture, which helped bring on and perhaps deepen the Panic of 2008, is an inadequate appreciation of the past.
Now in its third edition, Cost-Benefit Analysis has been updated, offering readers the perfect introduction to project, programme and policy appraisal using basic tools of financial and economic analysis.
In volume 29 of Advances in Taxation, editor John Hasseldine includes studies from expert contributors exploring topics such as: implicit taxes in imperfect markets; repatriation of indefinitely reinvested earnings; tax compliance in multiple countries; innocent spouse tax relief decisions; and the pedagogical benefits of position paper assignments in tax education.
Public value theory has advanced over the past 30 years, but there is a need to extend its boundary outwards into new contexts and update its discourse to reflect new social challenges.
Exploring the balanced budget rule as an economic standard and as a legal principle, this book explains the context and content of the balanced budget rule and presents a critical appraisal of its impact on legal systems, political institutions and social values, and particularly an evaluation of its constitutionalization in the European and national legal systems.
Public Budgeting in Search for an Identity: State of the Art and Future Challenges provides a state-of-the-art reflection on current trends in international public budgeting, representing an important pillar in the accumulation of knowledge on public sector budgeting processes, contents, evolutions and critical issues.
The Price of Climate Change: Sustainable Financial Mechanisms presents a summary of the effects of global warming with specific emphasis on what these phenomena will cost and the price we must pay for trying to mitigate these processes.
From the last decades of the seventeenth century until the beginning of the twentieth, the tontine, in one form or another, was a ubiquitous financial instrument.
Originally published in 1971, when nationalized industries employed about 7 per cent of the national labour force, created about 10 per cent of the gross domestic product and had annual investment programmes which were equal to those of all private manufacturing put together.
Ethics in Fiscal Administration: An Introduction integrates ethics into the public administration curriculum by weaving ethical dilemmas into the financial management and budgeting process of the public and nonprofit sectors.
Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda.
Building the 21st Century City through Public-Private Partnerships introduces students and early-career professionals to the fundamentals of this unique form of cross-sector collaboration.
Originally published in 1971, when nationalized industries employed about 7 per cent of the national labour force, created about 10 per cent of the gross domestic product and had annual investment programmes which were equal to those of all private manufacturing put together.
Islamic Macroeconomics proposes an Islamic model that offers significant prospects for economic growth and durable macroeconomic stability, and which is immune to the defects of the economic models prevailing both in developed and developing countries.
The Price of Climate Change: Sustainable Financial Mechanisms presents a summary of the effects of global warming with specific emphasis on what these phenomena will cost and the price we must pay for trying to mitigate these processes.
The Routledge Handbook of Banking and Finance in Asia brings together leading scholars, policymakers, and practitioners to provide a comprehensive and cutting-edge guide to Asia's financial institutions, markets, and systems.
Drawing on the work of academics and other experts from across Canada, Carleton University's School of Public Policy and Administration's annual book takes a focused and robust look at an era where a political coronation seemed inevitable but high expectations had to be managed downwards almost immediately.
Applied Welfare Economics: Cost-Benefit Analysis for Project and Policy Evaluation presents a consistent framework for applied welfare economics and is grounded in a comprehensive theory of cost-benefit analysis, specifically focused on offering a practical approach to policy and project evaluation.
Gives an understanding of the economic theory underlying health economics, supplemented with practical case study material to show how the theory has been applied.
Both developing and developed countries face an increasing mismatch between what patients expect to receive from healthcare and what the public healthcare systems can afford to provide.
A practical application guide to ensure governmental GAAP compliance In applying Governmental GAAP (Generally Accepted Accounting Principles), state and local government officials face a potential maze of complexity.
Based on a systematic literature review, the book aims to forecast the investment scale of Chinese higher education and the allocation structure of different types of higher education institutions in the next decade.
The book brings together internationally respected specialists from economics, history and political science such as Harold James, Louis Pauly and Kenneth Moure.
This book offers a comprehensive analysis of central banks, and aims to demystify them for the general public, which is the only way to have a rational debate about them and ultimately to make them truly accountable.
China's stunning record of economic development since the 1970s has been marred by an increasingly obvious gap between the country's 'haves' and its 'have-nots'.
Vol 6 of 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.
