Les sciences comptables sont parfois vues comme une discipline purement technique, perception qui mène souvent à des débats quant au bien-fondé de leur caractère scientifique.
Vers une pensée comptable scientifique - Les données comptables et les marchés financiers - Théories de la délégation et des signaux - La théorie contractuelle - La comptabilité comportementale.
Enron, Andersen, Worldcom: although these companies have stopped dominating the headlines, the shock waves they sent through the business community in 2002 have not yet subsided.
The must-read summary of Michael Michalowicz's book: "e;Profit First: A Simple System to Transform Any Business from a Cash Eating Monster to a Money-Making Machine"e;.
Public debt in developing economies has increased dramatically over the last 20 years, with debt repayment obligations putting the livelihoods of millions of individuals at risk and threatening to stall progress toward lowering poverty rates and achieving long- term development objectives across many countries, especially in sub-Saharan Africa.
Accounting for the Holocaust: Enabling the Final Solution reveals how accounting practices allowed the attempted annihilation of Jews by the German Nazis and the Italian Fascists to be carried out with machine-like efficiency and devoid of any moral considerations.
Most performers leave drama school, a music conservatoire, university and enter the world of Music, Arts, Media and Entertaining as a self-employed person, yet they have no idea of where to start with regards to tax and accounts.
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.
Stock markets have enjoyed a historic run but make no mistake about it: The rally will eventually end and smiles will turn into frowns as gains disappear.
If you're a teacher, legislator, or parent who's encouraging students to go to college, but are concerned about today's high cost of education and how they will pay for college, look no further.
The Cost is for those in the cost engineering field and everyone who is in a manufacturing business: engineers, buyers, sales reps, accountants, operations folks, and business consultants.
If you read the 'business pages' of a newspaper or if you listen to the financial news on the television or radio, you will often hear terms such as 'liability', 'balance sheet' or 'earnings'.
This book is written for those who may be responsible for, or are generally interested in, the activities of organizations but do not have the knowledge to interpret the financial information that is available.
From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now.
The revolutionary effects of using accounting information systems by displacing manual information systems in the private and public sectors cannot be overstated.
This book bridges the gap between the accounting and the actuarial sides of Indian life insurance companies, by exploring the relationships between the embedded value calculated by actuaries and the revenue account and balance sheet prepared by the accountants.
Starting with understanding the types of consulting projects and how they originate, this book shows the reader how to develop networks that can play an important role in generating prospects for consulting projects.
A must-have resource for new FASB guidance From financial reporting to revenue recognition to grants and contracts, you have a lot going on in the not-for-profit financial arena right now.
Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies).
This edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing the most up-to-date information needed to perform attestation engagements.
ASC 606, Revenue from Contracts with Customers, replaces almost all previously existing revenue recognition guidance, including industry-specific guidance.
Management Accounting in Support of Strategy explores how management accounting can support the strategic management process of analysis, formulation, implementation, evaluation, monitoring, and control.
The first edition of this book explained the efforts of the International Accounting Standards Board (IASB) to develop accounting regulations to be used worldwide.
Accounting for the Holocaust: Enabling the Final Solution reveals how accounting practices allowed the attempted annihilation of Jews by the German Nazis and the Italian Fascists to be carried out with machine-like efficiency and devoid of any moral considerations.
This is the workbook to be used in conjunction with Understanding Business Valuation, Fifth Edition, covering various valuation approaches, methods, and techniques.
