Since the nineteenth century, there has been an accepted distinction between financial systems that separate commercial and investment banking and those that do not.
This Enryclopaedia provides a clear introduction to managerial economics for students who have no previous background in economic analysis and at the same time develops the analysis to a level that is appropriate for second or third year undergraduates or for postgraduate students who are taking the subject for the first time.
In diesem Buch wird ein in aktuelle Planungsinstrumente integrierbares Instrument zur Verbesserung der Entscheidungsunterstützungsfunktion des Controlling mit der Möglichkeit der Fokusjustierung der Entscheider entwickelt.
As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies.
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US], and self-regulatory organizations such as State Societies of CPAs and the American Institute of Certified Public Accountants.
The chief executive officer (CEO) of a corporation and his or her executive team are responsible for the management of the business and its continued operating and financial success.
This book provides institutional information and uses analytical tools to explains why governments should intervene in economies affected by globalization.
This book, first published in 1982, gathers together a series of articles and editorials written in response to the Accounting Research Program of the early 1960s.
Dieser Buchtitel ist Teil des Digitalisierungsprojekts Springer Book Archives mit Publikationen, die seit den Anfängen des Verlags von 1842 erschienen sind.
Entre los tributos más importantes del sistema fiscal mexicano está el impuesto sobre la renta (ISR), el cual, por lo general, grava la renta (utilidades) de las personas físicas y morales.
Mediante esta obra el lector estará en posibilidad de entender y aplicar, de manera inmediata, las disposiciones fiscales que contienen los principales ordenamientos tributarios federales, tales como las leyes del Impuesto sobre la Renta, Impuesto al Valor Agregado, de Ingresos de la Federación (vigente) y el Código Fiscal de la Federación, así como en materia de cuotas obrero-patronales al IMSS y aportaciones al Infonavit; en este sentido, se ofrece el desarrollo de sencillos casos prácticos alusivos a cada tema y la explicación con base en su fundamento legal vigente.
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.
This book analyzes the impacts that family control of firms has on capital structure choices, leverage and the risk of financial distress, earnings management practices, and the relation between accounting choices and firm market value.
Verena Verhofen legt eine Systematisierung von konzernabschlusspolitischen Gestaltungsmöglichkeiten dar und zeigt konkrete Aktionsparameter sowie die Möglichkeiten und Grenzen ihres Einsatzes auf.
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.
A comprehensive guide to GAAS for 2020, covering critical auditing standards, practices, and procedures Over the last few years, the AICPA has clarified all its professional standards, raising challenges for the accounting professional to stay current and in compliance.
Praise for Internal Control Strategies A Mid to Small Business Guide "e;Internal Control Strategies is an excellent field guide for the implementation and maintenance of efficient and effective internal control systems.
Das Buch umfasst in komprimierter Weise das gesamte für ein wirtschaftswissenschaftliches Studium benötigte steuerliche Grundwissen - aktuell - unter Berücksichtigung der neuesten Rechtsänderungen.
Dieses Buch stellt die Instrumente der BWL zur Erfüllung der Führungs- und Überwachungsaufgaben des Leitungs- und Aufsichtsorgans kleiner, mittlerer und großer Unternehmen und Konzerne systematisch, verständlich und in knapper Form dar.
Florian Wetjen entwickelt in diesem Buch unter Zuhilfenahme der Prospekt-Theorie ein Prinzipal-Agenten-Modell zur Analyse budgetinduzierter Anreizwirkungen.
Any competent librarian can have good accounting skills-after all, attention to detail, correct classification, and effective documentation are essential to both kinds of tasks.
The Making of Shareholder Welfare Society traces and accounts for the debates and discussions between law and economics scholars and mainstream legal scholars, management theorists, and economic sociologists.
Risk and Return in Asian Emerging Markets offers readers a firm insight into the risk and return characteristics of leading Asian emerging market participants by comparing and contrasting behavioral model variables with predictive forecasting methods.
This book presents the views of accounting educators, accounting education policy-makers, and accounting practitioners from across the world on the challenging topic of liberalising the accounting curriculum within university education.
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.
To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks.