This book explores accounting for biological assets under IAS 41 - Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants.
The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards.
Dieses Buch gibt einen Überblick über Konzepte an der Nahtstelle von Controlling und CSR und stellt Praxisbeispiele zu einzelnen Aspekten der Steuerung einer Nachhaltigen Unternehmensführung vor.
This book addresses the considerations and factors that accounting professionals should take into account when pivoting from practice to higher education, think tanks, or other non-practitioner roles.
Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling.
Accounting's contribution to reality construction is envisioned in this volume of critical research, examining accounting's role in contemporary issues: ethics, sustainability, financial instability, post SOX legislation, education, and performance appraisals to name a few.
When Profit from the Core was published in 2001, it became an international bestseller, helping hundreds of companies find their way back to profitable growth after the bursting of the Internet bubble.
Understanding the financial motivations behind white collar crime is often the key to the apprehension and successful prosecution of these individuals.
Die Saarbrücker Arbeitstagungen sind zum etablierten Treffpunkt von fortschrittlichen Praktikern, Systementwicklern und Wissenschaftlern auf dem Gebiet des Rechnungswesens geworden.
The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards.
Das Buch umfasst die Themenbereiche Strategisches Produktmanagement; Materialwirtschaft und Beschaffung; die klassische Produktionsplanung und -steuerung (PPS); Supply Chain Management sowie Logistische Steuerungs- und Integrationskonzepte.
For the past decade, process validation issues ranked within the top six of Food and Drug Administration (FDA) form 483 observation findings issued each year.
This book takes into consideration the development of different forms of populism in various countries with democratic political systems over the past two decades.
The book contains a collection of papers dealing with a range of controversial accounting issues which exercised the minds of local authority officials during the period 1909-1934 and the "e;solutions"e; embodied in the Accounts (Boroughs and Metropolitan Boroughs) Regulations 1930.
Ausländische Märkte zu erschließen, Niederlassungen in anderen Ländern zu begründen oder Allianzen mit fremden Partnern einzugehen, ist für Unternehmen ein riskantes Unterfangen.
Das Lehrbuch stellt umfassend die Ansatz-, Bewertungs- und Ausweisregelungen sowie Grundlagen der handelsrechtlichen Rechnungslegung für Zwecke der Erstellung des Jahresabschlusses und Lageberichts dar.
This one-stop guide provides you with the tools and information you need to keep their twenty-first-century organizations as blissfully risk-free as possible.
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.
A powerful new tool for all forensic accountants, or anyone who analyzes data that may have been altered Benford's Law gives the expected patterns of the digits in the numbers in tabulated data such as town and city populations or Madoff's fictitious portfolio returns.
International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard.
Strategic Cost Transformation offers a new framework, business domain management, which creates a comprehensive picture of your organization for improved cash based decision-making.
Entre los tributos más importantes del sistema fiscal mexicano se encuentra el impuesto sobre la renta (ISR), el cual, por lo general, grava la renta (utilidades) de las personas físicas y morales.
This monograph provides empirical evidence on the relationship between intellectual capital (IC) and organizational performance of social cooperative enterprises (SCEs) that work in the non-profit sector.
