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Elsevier

Libros en Contabilidad

  • Encyclopedia of Monetary Policy, Financial Markets and Banking

    • 1 Edición
    • Nicholas Apergis
    • Inglés
    Encyclopedia of Monetary Policy, Financial Markets and Banking, Three Volume Set presents expert commentary from professionals around the globe who analyze and forecast topics surrounding monetary policy and financial markets. As the go-to reference for the field, sections cover The Future of Monetary Policy and how leading advanced economies have undergone several fundamental transformative changes, Climate Change and Sustainability and how its impacts exert additional pressure on natural resources, Financial Markets and new frameworks for looking at financial system design, and Banking Developments, including ongoing changes in global banking influence.

  • International Handbook of Accounting Education and Certification

    Published in Association with the International Association for Accounting Education and Research
    • 1 Edición
    • Kwabena Anyane-Ntow
    • Inglés
    This is the first work of its kind. Original contributions from leading academicians, practitioners and accounting associations from around the world make this handbook a unique source of information on international accounting education and certification processes. A uniform format in most of the chapters allows for easy comparison between countries. This volume documents the development of accounting education and practice at country and global levels; studies the sensitivity of accounting education and practices to the unique socio-economic needs of its environment; and allows comparative studies at a time when attempts have begun to harmonize accounting education internationally. Most importantly, it shows how educational programmes around the world are preparing future accounting professionals to deal with the rapid technological and environmental changes of the 21st century.

  • Chinese Women Business Leaders

    Seven Principles of Leadership
    • 1 Edición
    • Jean Lee
    • Inglés
    Chinese Women Business Leaders - Seven Principles of Leadership includes seven women who represent the characteristics of ShEOs in the wave of Chinese economic reform. Their unique life stories are also reflections of changes in Chinese society. These women have each played a distinctive role In China’s rapid emergence. Reform and opening up has brought more opportunities than ever before to Chinese women, though along with these opportunities come some questions and challenges. The fetters and shackles of tradition have been shattered. A path for self-actualization has opened up. Women in mainland China have experienced great changes, and struggled with conflicts between traditional heritage and modern values. Ever since reform and opening up in 1978, the rapid emergence of women in leadership roles in business has paralleled significant upheavals in the Chinese business landscape.

  • Cyber Security Awareness for Accountants and CPAs

    • 1 Edición
    • Henry Dalziel + 1 más
    • Inglés
    Cyber Security Awareness for Accountants and CPAs is a concise overview of the cyber security threats posed to companies and organizations. The book will provide an overview of the cyber threat to you, your business, your livelihood, and discuss what you need to do, especially as accountants and CPAs, to lower risk, reduce or eliminate liability, and protect reputation all related to information security, data protection and data breaches. The purpose of this book is to discuss the risk and threats to company information, customer information, as well as the company itself; how to lower the risk of a breach, reduce the associated liability, react quickly, protect customer information and the company’s reputation, as well as discuss your ethical, fiduciary and legal obligations.

  • A Primer for Financial Engineering

    Financial Signal Processing and Electronic Trading
    • 1 Edición
    • Ali N. Akansu + 1 más
    • Inglés
    This book bridges the fields of finance, mathematical finance and engineering, and is suitable for engineers and computer scientists who are looking to apply engineering principles to financial markets. The book builds from the fundamentals, with the help of simple examples, clearly explaining the concepts to the level needed by an engineer, while showing their practical significance. Topics covered include an in depth examination of market microstructure and trading, a detailed explanation of High Frequency Trading and the 2010 Flash Crash, risk analysis and management, popular trading strategies and their characteristics, and High Performance DSP and Financial Computing. The book has many examples to explain financial concepts, and the presentation is enhanced with the visual representation of relevant market data. It provides relevant MATLAB codes for readers to further their study. Please visit the companion website on http://booksite.else...

  • Accounting Education for the 21st Century

    The Global Challenges
    • 1 Edición
    • Jane O. Burns + 1 más
    • Inglés
    Accounting practice, whether in business or government, is more dynamic, more complex, and addresses a wider array of issues than it did as little as five years ago. Significant and rapid social, political, technological and economic changes are taking place in the world economy and it is increasingly recognised that accountants in all countries play a key role in the process of economic development.Accounti... education is undergoing a thorough review on a worldwide basis and major developments are taking place to produce quality accounting education that can keep pace with dramatic world change.This book provides an up-to-date view of the state of accounting education throughout the world and focusses on the global challenges facing accounting education as we approch the millenium.

  • An Introduction to Business Accounting for Managers

    • 4 Edición
    • W. C. F. Hartley
    • Inglés
    Now in its fourth edition, this book dispels much of the mystique surrounding accounting and finance for the non-financial manager. It will enable the reader to communicate more efficiently with financial advisers and help to enhance the quality of the financial decisions that managers have to make. It includes such topics as accounting for inflation, the significance of cash management and control and the development of accounting standards, many of which have not been treated in any single, recent, competitive work. This fully revised and updated version incorporates changes in current legislation and in attitudes towards financial analysis, the interpretation of annual accounts and the use of financial ratios, as well as a new chapter on capital investment appraisal.

  • Cost Accounting

    Stage 2
    • 2 Edición
    • Mark Lee Inman
    • Inglés
    Cost Accounting, Second Edition covers information and terminologies that prepare students for the final Level of the Accounting Technicians examinations, and the Level 1 Cost Accounting paper for the Chartered Association of Certified Accountants. The book provides definitions of terms associated with cost and costing and discusses the environment and uses of cost accounting. The text identifies the basic elements of cost accounting and how some of the elements are drawn into the procedures, with focus on materials and conversion cost. The types of costing methods, the typical costing systems, the basic mechanics of process costing, and the impact of losses and gains and work-in-progress are also considered. The book discusses marginal and standard costing, budget, and variance analysis, which is the essential mechanics of the operation of standard costing. The book also apprises cost accounting system, integrated accounts, and the presentation of cost accounting information. The last part of the book aims to review the communications constraints and desires put upon the accountant and to go into the mechanics of report writing. The book will be invaluable to certified accountants, management accountants, and non-mathematical students taking accounting subjects.

  • Cost Accounting

    • 1 Edición
    • Mark Lee Inman
    • Inglés
    Cost Accounting, Stage 2 discusses the basic elements of cost, cost collection, and cost accounting techniques and methods. The book provides an introduction to the concept of cost accounting and tackles cost ascertainment and conversion costs. The text discusses the various types of costing such as job, process, marginal, and standards. A whole chapter is also dedicated to budgets, variance analysis, and presentation of cost accounting information. The text will be of great reference material for both students and practitioners of accounting.

  • Accounting in Business

    • 5 Edición
    • R. J. Bull
    • Inglés
    Accounting in Business, Fifth Edition provides a concise discussion of accounting concepts and integrates accounting theories to applications. The book is comprised of 20 chapters that are organized into four parts. The text first presents the scope and environment of business accounting, and then proceeds to covering the theories and practice of financial accounting. The coverage of the book includes bookkeeping; the valuation and depreciation of fixed assets; and capital structure and financial reporting. Next, the title reviews the planning and control aspects of finance, which include budgets and budgetary control; management of working capital; and performance analysis. The last part deals with the relationship between accounting and society. The book will be of great use to undergraduate students and professionals of accounting.

  • Financial Analysis and Control

    Financial Awareness for Students and Managers
    • 1 Edición
    • Alan Birchall
    • Inglés
    Financial Analysis and Control: Financial Awareness for Students and Managers discusses the analytical aspects of accounting. The book is comprised of 19 chapters that discuss the various concerns in analyzing accounting variables. The coverage of the text includes classwork examples and course-work case studies for topics, such as ration analysis, cash forecasting, and break-even analysis. The book also discusses pricing related topics including pricing policies, transfer pricing, and marginal cost approach to pricing. The text will be of great use to students and practitioners of accounting and financial managers. Entrepreneurs will also benefit from the book.

  • Cost and Financial Accounting in Forestry

    A Practical Manual
    • 1 Edición
    • K. Openshaw
    • Inglés
    Written for the forest manager, land agent and the forestry/rural economy student, either at the technical or university level, this book describes how systems of cost and financial accounting and financial yield may be built up, every step being illustrated by a series of interrelated examples. Financial accounting gives a precise view of a forest venture from year to year, whereas financial yield endeavours to show the profitability of a tree crop over its rotation. Cost accounting probes into detail and is an essential management tool for budget control, profit maximisation and planning. It may thus be said that the book deals with an important and essential aspect of forestry

  • Managerial Judgement and Strategic Investment Decisions

    • 1 Edición
    • Elaine Harris + 2 más
    • Inglés
    This book presents the findings from a cross-sectional survey funded by CIMA. The project aimed to survey senior management accountants working across a range of organisations and industries with a unique focus on the behavioural side of decision making, the use of managerial judgement. Previous capital budgeting surveys have tended to focus on the quantitative evaluation tools and techniques used for project appraisal. This study was broader in that it asked about every stage of the strategic investment decision (SID) process, from initiation to post implementation review, and how different managers were involved at different stages of the process. The focus is on how decision judgements are reached.

  • Corporate Governance

    A practical guide for accountants
    • 1 Edición
    • Catherine Turner
    • Inglés
    This book will provide a user-friendly guide to current and emerging issues in corporate governance, especially for accountants and directors. The book explains terminology used in a jargon free way, and sets out to give you a practical guide to establishing a robust, yet workable governance framework for your enterprise. The book also guides you through the process of dealing with the particular issues relating to listed companies, and to those with exposures in other countries which may bring other jurisdictions? governance requirements to bear.The book is intended to appeal to accountants who are not professionals in corporate governance matters. It therefore aims to give them a user-friendly manual/guide to the issues of which they need to be aware. A quick reference guide. In addition the book provides a valuable update on the evolution of the concept of governance, and where the international trends appear to be going.The author is a financial services and regulatory consultant. She is also Manager, Corporate Governance for an international life company, and also an examiner and moderator who lectures and writes extensively on a wide range of compliance and financial services matters.The book is organised into the following sections.Section 1: what is corporate governance? How has it evolved, and what are the emerging trends?Section 2: a practical guide to establishing and implementing a robust governance framework

  • How to Prepare Business Cases

    An essential guide for accountants
    • 1 Edición
    • Dan Remenyi
    • Inglés
    This book guides accountants through the processes they need to understand to develop and present a high-risk business proposal with success. This compact guide outlines every issue surrounding a business case, from profit benefits and beyond. Will the proposal change the way the business operates, and how can these changes be predicted? What risks are involved, how can they be understood, and how can they be prevented? Who will manage the investment benefit delivery? How can technology be best used to make the venture work? All are explained succinctly and illustrated with case studies, check lists and templates.

  • CIMA Official Exam Practice Kit Performance Management

    2010 Edition
    • 5 Edición
    • Jo Avis
    • Julia Killick
    • Inglés
    CIMA EXAM PRACTICE KITS ARE THE ONLY PRACTICE MATERIALS ENDORSED BY CIMA Fully updated for the new 2010 syllabus examinations, the CIMA Official Exam Practice Kit contains a bank of questions to help you prepare for your examination. Supplementing the Official Learning System, this Exam Practice Kit focuses purely on applying what has been learned to pass the exam. It is ideal for independent study or tutored revision courses, helping you to prepare with confidence for exam day and pass the new syllabus first time. The CIMA Exam Practice Kit includes: • Exam standard multiple choice questions • detailed explanations or calculations for each answer, showing why the answer is correct • Type and weighting of questions which match the format of the exam • CBA style mock paper • Tailor-made design closely following the structure of the CIMA learning system and CIMA’s learning outcomes OFFICIALLY BY CIMA AND WRITTEN BY LEADING CIMA TUTORS, THE EXAM PRACTICE KITS PROVIDE A VALUABLE INSIGHT ON HOW TO SCORE TOP MARKS

  • A Study Of Performance Measurement In The Outsourcing Decision

    • 1 Edición
    • Ronan McIvor + 3 más
    • Inglés
    Outsourcing is a key issue for many organisations having moved from the contracting out of peripheral activities such as cleaning to more critical areas such as design and marketing. This report is for managers and people in finance and accounting functions and takes a practical approach in developing a framework and then applying this framework in an actual organisation which makes it easier for practitioners to understand.

  • The Role of Principles and Practices of Financial Management in the Governance of With-Profits UK Life Insurers

    • 1 Edición
    • Ian Dewing + 1 más
    • Inglés
    PPFMs have emerged as key internal and external governance documents for the management and regulation of with-profits funds as boards must ensure that financial management practices are in accordance with PPFMs. This book presents the results of the special corporate governance arrangements of financial services firms. Management accountants have a role not only in the development and operation of systems producing PPFM information but will also need to use PPFM information to understand and compare financial performance.

  • Management Accounting in Enterprise Resource Planning Systems

    • 1 Edición
    • Severin Grabski + 2 más
    • Inglés
    Current evidence points to management accountants using traditional software (such as spreadsheets) for budgeting, ABC, balanced scorecards and other performance management techniques independent of, rather than integrated with Enterprise Resource Planning (ERP) Systems. While there has been some limited research on the effects of ERP systems on management accountants, this report provides a comprehensive analysis of the consequences of implementation of ERP systems for management accountants.

  • Don't Blame the Tools

    The adoption and implementation of managerial innovations
    • 1 Edición
    • Elizabeth Daniel + 2 más
    • Inglés
    Those managing organisations are often criticised for being ‘faddish’ in their use of new management ideas or innovations, too easily falling into the trap of adopting the latest new idea or concept because it is ‘flavour of the month’. This research-based report presents an in-depth account and analysis of the adoption and implementation of two popular large-scale managerial innovations in four different organisations. It provides case studies of actual adoption and implementation of the balanced scorecard and programme/project management offices. The study explores the reasons for the adoption of the innovations and how these reasons shape implementation success. The report also provides examples of good practice that practising managers use to improve the implementation of new management practices in their own organisations.

  • CIMA: Pass First Time!

    • 2 Edición
    • David Harris
    • Inglés
    Now in its second edition, Pass First Time! is the ultimate guide to passing your CIMA exams. Fully revised and updated for the new 2010 syllabus and written by a CIMA examiner, it’s packed with useful hints and tips that will help you:* improve the way you study* find out just what the examiners are looking for* avoid the most common pitfalls* earn all the marks you deserve Illustrated throughout, and with summarising mind-maps at the end of each chapter, this book will give you the best possible chance of passing your CIMA exams – first time! ‘Writing a CIMA exam is difficult if you do not know how to approach it. David really makes it easy by giving step-by-step advice about understanding what the examiner wants, how to make best use of your time and how to structure your answer in such a way that maximum marks can be scored.’Henry van Rooyen, Business Manager & TOPCIMA student ‘Pass First Time! gives an insight into the way examiners think and what they want from the students. It also gives tips on study techniques and time keeping, making it a very useful read.’Alina V S-Botha, CIMA Lecturer, South Africa David R Harris is a management consultant, freelance lecturer, author and CIMA examiner. David specialises in advising smaller organisations on strategy.Neil Sullivan is a freelance author and illustrator with many years’ experience in advertising.

  • Finance Director's Handbook

    • 5 Edición
    • Glynis D Morris + 2 más
    • Inglés
    Financial reporting is becoming more onerous and complex, particularly for listed companies. Accounting scandals have led to a greater regulatory focus on the role of audit committees, non-executive directors, risk management and internal control which put the Finance Director under new and more stringent pressures. This quick reference manual provides extensive information on recent changes and authoritative coverage of all the financial operations a busy Finance Director has now to undertake. All the key business critical information is here in one book – everything a busy Finance Director needs access to. Written by professionals for professionals so that key information is easily accessed, assimilated and used. Detailed sections are devoted to audit, cash flow management, corporate transactions, financial reporting, management accounting, taxation and treasury and risk management.

  • Enveloping Algebras

    • 1 Edición
    • Volumen 14
    • Diximier
    • Inglés

  • Financial Planning Using Excel

    Forecasting, Planning and Budgeting Techniques
    • 2 Edición
    • Sue Nugus
    • Inglés
    This book covers all aspects of budget preparation, from designing and creating a budgetary control system, consolidating data and working with spreadsheets. Now fully updated to include the latest version of Excel, Excel 2007 and for easy budgeting. The book shows how things are done in Excel 2003 and Excel 2007 to ease transition from the previous version to the new version. Now in full colour throughout to aid quick understanding through numerous color screen shots.For those who use Excel on a daily basis in budget planning, this book is a must. It contains a wealth of practical examples, tips, new techniques all designed to help quickly exploit and master Excel to its full advantage and therefore use spreadsheets for more effective management accounting in your firm.

  • Handbook of Management Accounting Research

    • 1 Edición
    • Volumen 3
    • Anthony G. Hopwood + 2 más
    • Inglés
    Volume one of Handbook of Management Accounting Research sets the context for all three volumes in the series. Volume two provides insights into research on different management accounting practices. This third and final volume features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world.

  • International Business Control, Reporting and Corporate Governance

    Global business best practice across cultures, countries and organisations
    • 1 Edición
    • Georges Nurdin
    • Inglés
    This book is designed to help Business Controllers / Accountants / Finance Directors / Bankers / Financial Analysts / Business Consultants to understand that International Business Control is much more than just a business being IFRS and US GAAP compliant, or just an extension of the domestic HQ control system.

  • IFRS: A Quick Reference Guide

    • 1 Edición
    • Robert Kirk
    • Inglés
    This book is all about how companies are applying the key principles in International Financial Reporting Standards (IFRS) and shows this by use of extensive examples of UK company accounts. The book provides coverage of the key points of each standard and links that with actual practice. It is not a detailed guidance book as such, or a transistion book from UK standards to IFRS, but a quick reference for the busy accountant which shows how to apply the key points of each standard by reference to how other companies have done it.Robert Kirk BSc (Econ) FCA CPA trained in Belfast with Price Waterhouse & Co., and subsequently spent two years in industry in a subsidiary of Shell (UK) and four further years in practice. He is currently Professor of Financial Reporting in the School of Accounting at the University of Ulster and has been lecturing on the CIMA Mastercourses Accounting Standards and Accounting Standards in Depth since 1985. He has authored four editions of Accounting Standards in Depth; UK Accounting Standards: A Quick Reference Guide; and International Reporting Standards in Depth Volume 1 Theory and Practice and Volume 2 Solutions.

  • The Impact of Local Government Modernisation Policies on Local Budgeting-CIMA Research Report

    The impact of third way modernisation on local government budgeting
    • 1 Edición
    • W. B. Seal + 1 más
    • Inglés
    This CIMA research report focuses on post-1997 policy innovations for the public sector and their impact on traditional budgeting practices. In light of recent failures to reform local budgeting post 1997, it seeks to distinguish between original intentions of reform and their consequences offering alternatives to local government modernisation, appropriate changes in strategic partnerships, and new organisational structures.The key question for the report is the extent to which it is possible or useful to reform traditional practices, paying particular emphasis to the nature of modernisation in the governmental post 1997 period.The report includes an in-depth investigation into two case authorities in the UK. The analysis will include findings from sources beyond the finance divisions of these authorities. The study is comprehensive, insightful and practical focussed. The authors concentrate their investigation on a longitudinal field study of budgetary practice in two large and contrasting English local and produce a detailed comparison of the two cases. The report concludes with recommendations to users of local government budgeting.The final chapter discusses the comparison of the two cases. It provides us with a number of concluding observations: e.g.* There is a need for more participation in budgeting and especially a more credible system for schools to get involved in the budget setting process and if the school's budgeting system is to remain centralise dor become even more centralised then policy makers need to have a better knowledge of educational cost drivers

  • The benefits of e-business performance measurement systems

    • 1 Edición
    • Matthew Hinton + 1 más
    • Inglés
    To participate fully in the new world of e-business, organisations have to make significant financial investments. How then, should they evaluate e-business investment proposals and monitor the resulting performance of their on-line business operations? To what extent are traditional performance measurement systems fit for a world where clicks not bricks determine business success? This CIMA report describes research investigating how organisations have been adapting their performance measurement systems for e-business. The research aimed to identify the features and benefits of an effective e-business performance measurement system by studying twelve organisations that have had some success in developing performance measurement systems suitable for the on-line environment.

  • Practical Financial Modelling

    A Guide to Current Practice
    • 2 Edición
    • Jonathan Swan
    • Inglés
    This second edition of Practical Financial Modelling is vital tool for all finance and management professionals whose work involves the production and development of complex spreadsheets and financial models. The author bridges the gap between the Excel manual and financial literature with a wealth of practical advise and useful tips.The book identifies good practice and highlights those areas which are prone to error and inconsistency resulting in a refreshingly simple approach to building and using financial models suitable for novice and experienced modellers. By using practical worked examples the most effective ways in which problems can be solved are explored. Key themes include: model structure, audit formulae and functions and model use. New to the second edition:Instructive information on Excel 2007 and its enhanced modelling functions and feature; Risk controls in developing and using financial models; Test-yourself modelling problems and applied examples in every chapter; Substantial information related to reporting and charting techniques and an appendix devoted to parallel comparison of how-to in Excel 2003 and 2007.

  • Non-Executive Director's Handbook

    • 2 Edición
    • Patrick Dunne + 1 más
    • Inglés
    The Non-executive Directors Handbook is an indispensable guide that deals with the changing role and responsibilities of the Non-Executive Director in companies today. It recognises the increasing importance of the position, the growing pressures on Non-Executive Directors and the need for full compliance with the latest legislation and regulation in order to avoid heavy fines and penalties. This book provides practical information and guidance on all aspects of the role. Written specially for and about non-executive directors the book incorporates useful checklists and summaries. Updated material includes: corporate strategy; risk management; ethics (Global Reporting Initiatives (GRI)); governance (covers current version of the Combined Code); how to improve a company's efficiency and effectiveness; International Standards on Auditing (ISAs); and updates for recent developments of the impact of Sarbanes-Oxley Act.

  • CIMA Managerial Studies

    Be prepared
    • 1 Edición
    • Mike Rogers
    • Inglés
    Be prepared for your CIMA Managerial Level Studies CIMA Managerial Studies brings you quickly and thoroughly up to speed for your Managerial Level studies by covering the key components of the CIMA Certificate in Business Accounting. CIMA tutor and author, Mike Rogers, explores the areas that are most problematic for students who are embarking on Managerial Level studies without having first completed the CIMA Certificate in Business Accounting and provides the relevant information.With summaries of key theory and a self-test Question and Answer section at the end of each chapter, this book is an essential addition to the CIMA Official Learning systems and Exam Practice Kits.Check out Mike Rogers’ blog (CIMAmanagerialstudi... for frequently updated information on the accounting and audit aspects of your managerial studies including changes to current International Financial Reporting Standards.

  • Accounting and Business Valuation Methods

    how to interpret IFRS accounts
    • 1 Edición
    • Malcolm Howard
    • Inglés
    This book is intended to appeal to junior accountants and entrepreneurs who need guidance and practical analytical tools to enable them to develop business plans, raise capital and assess risk. Readers can initiate their own business plans by copying over 200 lines of formulae that create a 5 year plan that includes an earnings statement (or profit and loss account), balance sheet and cash flow statement. It will also appeal to students taking accounting and finance modules that cover basic accounting techniques, ratio analysis, investment appraisal, as well as company valuation and share valuation. The book demonstrates with four case studies where practice often differs with theory.Chapter 1 covers basic book-keeping, showing how accounts are reconciled and controlled covering topics such as the working capital cycle and negotiating techniques. Chapter 2 deals with basic business planning and how to use ratio analysis (performance, asset management, structure, and investment ratios) to assess company performance. Chapter 3 explains that published accounts are based on a series of judgements and the effect the relatively new international financial reporting standards and legislation such as the Sarbanes-Oxley Act is having on corporate governance. Chapter 4 covers risk assessment and valuing companies. Four case studies bring everything together; how investment trusts are valued, the effect of restructuring on share prices, the difference between serious profit warnings and mere compliance with regulation and hostile takeovers. Via a thorough analysis of published accounts this book will show readers how to: distinguish between mandatory and optional reports; assess the strength of a company’s balance sheet; assess the risk factors associated with investment; assess whether or not the market value of a particular company is justified.

  • Fraud Risk Management

    A practical guide for accountants
    • 1 Edición
    • Catherine Turner
    • Inglés
    This book provides a user-friendly guide to current and emerging issues in fraud both internal to the company, and external. It explains the terminology used and sets out the chief risks which management accountants need to be aware of. It then sets out a practical framework for the management and mitigation of fraud risk. This is followed up by an explanation of what to do in the event of concerns that a fraud has been perpetrated, is underway or is being attempted. The book also guides the reader through the process of dealing with the law enforcement authorities in the event of an investigation. The book is for all those accountants who are not professionals in risk management or investigation procedures, but who need to be aware of the issues, many of which will impact on their area of responsibility; it therefore aims to give them a user-friendly manual to the issue of fraud risk. In addition the book will provide a valuable update on emerging trends in the fraud environment. The author is a financial services and regulatory consultant with extensive experience in fraud risk management. She is also Manager, Corporate Governance for an international life company, and an examiner and moderator who lectures and writes extensively on a wide range of compliance and financial services matters.The book is in three sections:Section 1: What is fraud? What are the emerging trends in fraud at present?Section 2: what risks may you encounter in your business, and what fraud management systems should you have in place?Section 3: post-event fraud management ? what to do when your concerns are aroused that a fraud has taken place or is being attempted?

  • International Risk Management

    Systems, Internal Control and Corporate Governance
    • 1 Edición
    • Margaret Woods + 2 más
    • Inglés
    This book is very practical in its international usefulness (because current risk practice and understanding is not equal across international boundaries). For example, an accountant in Belgium would want to know what the governance regulations are in that country and what the risk issues are that he/she needs to be aware of. This book covers the international aspect of risk management systems, risk and governance, and risk and accounting. In doing so the book covers topics such as: internal control and corporate governance; risk management systems; integrating risk into performance management systems; risk and audit; governance structures; risk management of pensions; pension scheme risks e.g. hedging derivatives, longevity bonds etc; risk reporting; and the role of the accountant in risk management. There are the case studies through out the book which illustrate by way of concrete practical examples the major themes contained in the book. The book includes highly topical areas such as the Sarbanes Oxley Act and pension risk management.

  • Financial Ratios

    How to use financial ratios to maximise value and success for your business
    • 1 Edición
    • Richard Bull
    • Inglés
    Have you ever worried about being expected to understand what finance people are saying when they quote ‘gearing ratios’ or ‘equity yields’ at you? Whether you are in a large organization or just starting out on your own you will want to avoid missing something important and know how you can achieve the financial targets that are critical to you and your business.It is important for all those engaged in business to understand how financial ratios can be used to measure the performance of a business. This has never been more urgent and important, when corporate frauds and corporate governance are high on the public agenda. However it is also important to understand how they can be used positively to maximize value and success in a business.This book covers the full scope of business. It uses a model, the Enterprise Stewardship Model which has received international acclaim, to illustrate the power – and the limitations – of financial ratios and explore the tangible and intangible aspects of creating value in a business. It shows how ratios can be used to describe, measure, and help to maximize, value and success. And it includes worked examples to illustrate how to generate and calculate key financial ratios. The CD that is included with the book enables the reader to both understand and apply the subject for themselves through the use of interactive exercises. It also includes a short introductory video, a slide show and some structured questions to prompt a strategic business review using ratios. Relationships are at the heart of this book. Ratios themselves are relationships – between different sets of numbers or measurements. It is important to understand them and be able to work with them. But is also important to understand and be able to work with people in a business and this book looks at different perspectives on a business and explores how financial ratios can be interpreted differently from different standpoints.“A splendid job! You have made a complex subject highly accessible. It is very readable for anyone engaged in business whether in a small firm or a major corporation.” - Peter Hutton, Managing Director of Brand Energy Research and formerly Group Development Director for MORI“Great concept: nicely executed and well written. Financial Ratios has a logical structure and flows well – I really enjoyed reading it and couldn’t put it down!” - Dr David Hillson FRSA FAPM FIRM FCMI, Director of Risk Doctor and Partners.

  • The Real Life Guide to Accounting Research (Paperback Edition)

    A Behind-the-Scenes View of Using Qualitative Research Methods
    • 1 Edición
    • Christopher Humphrey + 1 más
    • Inglés
    The Real Life Guide to Accounting Research is a book that goes behind the more official presentations and accounts of research methods to explore the lived experiences, joys and mistakes of a wide range of international researchers principally working in the fields of accounting and finance, but also in management, economics and other social sciences. The authors of the articles in this book address a wide range of issues and obstacles that they have confronted at various stages in their respective research careers. In reflecting on their personal experiences, they provide practical guidance on how to overcome the types of problems that typically confront researchers in their day-to-day work.

  • Risk Accounting and Risk Management for Accountants

    • 1 Edición
    • Dimitris N. Chorafas
    • Inglés
    Both Accountants and Auditors are confronted daily with challenges associated with the evaluation of credit risk, market risk, and other exposures. The book provides up-to-date information on the most significant developments in risk management policies and practices. Accountants whose work under International Financial Reporting Standards increasingly involves risk control in their job will find this book of practical value with the inclusion of material on "how to" successfully design, implementation and use risk control measures. Designed specifically for accountants the book starts with the fundamental factors underpinning risk: volatility and uncertainty, and then shows how and why accounting, auditing, and risk control correlate. The themes covered in the book include: credit risk, market risk, liquidity risk, investment risk, and event risk.

  • Accounting for sustainable development performance

    • 1 Edición
    • Jan Bebbington
    • Inglés
    This CIMA research project provides insights into the interrelationship between existing management accounting practices and accounting tools which seek to guide organisations towards sustainable development and create information about accounting techniques which addresses the issue of sustainable development.Few studies have sought management accountants views on accounting techniques. This research project builds on the existing literature by paying attention to interactions between sustainable development performance data, management accountants, management accounting processes and management accounting generated data. The research also draws from FCA (full accounting technique)which is an accounting technique gaining currency within policy and business circles. The project points out that the SAM (Sustainability Assessment Model) is a form of full cost accounting and the research furthers our knowledge of FCA and its usefulness as an accounting tool.The project also examines how sustainable development data is used within a case study organisation (BP) and how such data can be used within other organisations.

  • International Accounting Standards

    from UK standards to IAS, an accelerated route to understanding the key principles of international accounting rules
    • 1 Edición
    • Paul Rodgers
    • Inglés
    This handbook is aquick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules.It is essential reading for all members of the management team. Members of any finance and accounting team will find it a practical summary of all the big concerns allowing relevant questions to be raised with auditors and other professionals interested in the governance of the business.Tables, diagrams and flow charts are used extensively throughout in order to make the information presented user friendly and quickly assimilated. The consequences for the non-accounting functions of a business are clearly highlighted, to give further insights into how International Accounting standards impinge on abusiness.

  • Commercial Awareness and Business Decision Making Skills

    How to understand and analyse company financial information
    • 1 Edición
    • Paul Rodgers
    • Inglés
    This book is designed to act as a financial statement phrase book and dictionary rolled into one. It will enable those new to the financial world to draw meaning from the wealth of information contained within financial documents that were previously considered out of bounds.Furthermore, although the pages within this book will be an invaluable springboard to those starting out in the world of accountancy, its primary aim is to enable commercial managers working within every facet of a business to meet clearly defined objectives. It will enable these professionals to take commercial documents and visualise how they interact with the work of an accountant, explaining why every board of management appears to focus on financial data.

  • Handbook of Asset and Liability Management

    Applications and Case Studies
    • 1 Edición
    • Volumen 2
    • Stavros A. Zenios + 1 más
    • Inglés
    The Handbooks in Finance are intended to be a definitive source for comprehensive and accessible information in the field of finance. Each individual volume in the series presents an accurate self-contained survey of a sub-field of finance, suitable for use by finance and economics professors and lecturers, professional researchers, graduate students and as a teaching supplement. It is fitting that the series Handbooks in Finance devotes a handbook to Asset and Liability Management. Volume 2 focuses on applications and case studies in asset and liability management.The growth in knowledge about practical asset and liability modeling has followed the popularity of these models in diverse business settings. This volume portrays ALM in practice, in contrast to Volume 1, which addresses the theories and methodologies behind these models. In original articles practitioners and scholars describe and analyze models used in banking, insurance, money management, individual investor financial planning, pension funds, and social security. They put the traditional purpose of ALM, to control interest rate and liquidity risks, into rich and broad-minded frameworks. Readers interested in other business settings will find their discussions of financial institutions both instructive and revealing.

  • Planning and Budgeting for the Agile Enterprise

    A driver-based budgeting toolkit
    • 1 Edición
    • Richard Barrett
    • Inglés
    Planning and budgeting is one of the hottest topics in accounting; global spending on budgeting software is booming and is predicted to continue to grow throughout this decade. It's big business. This book focuses on 'Driver-Based' budgeting (ie using external and internal non-financial drivers to predict live item expenses). The book shows the benefits that Driver-Based Budgeting brings and as such is a 'tool kit for change'. Case studies and worked examples are used throughout to ensure understanding, as well as checklists on implementation issues.

  • CIMA Exam Practice Kit Financial Accounting and Tax Principles

    2007 edition
    • 3 Edición
    • Colin Channer + 1 más
    • Inglés
    CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits are ideal for students studying independently or attending a tutored revision course. It supplements the Official CIMA Learning Systems and CIMA Revision Cards with a wealth of additional questions and material focused purely on applying what has been learnt to passing the exam. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass first time.

  • CIMA Exam Practice Kit Management Accounting Decision Management

    2007 Edition
    • 3 Edición
    • Simon Dawkins
    • Inglés
    CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits are ideal for students studying independently or attending a tutored revision course. It supplements the Official CIMA Learning Systems and CIMA Revision Cards with a wealth of additional questions and material focused purely on applying what has been learnt to passing the exam. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass the new syllabus first time.

  • International Taxation Handbook

    Policy, Practice, Standards, and Regulation
    • 1 Edición
    • Greg N. Gregoriou + 1 más
    • Inglés
    International taxation is evolving in response to globalization, capital mobility, and the increased trade in services, and introduces international tax practitioner, student and researcher to the theory, practice, and international examples of the changing landscape. Models of tax competition in a flat and connected world are very different than those necessary to ensure compliance in a world dominated by cross-border flows of goods and repatriation of profits. Taxes on consumption, e-commerce, and services are looming innovations in future of international taxation. Tax coordination and standardization are immense challenges in a world in which the movement of value is increasingly subtle and hard to detect. And as corporations and individuals become more sophisticated in the internationalization of flows of capital, our models must become more sophisticated in their scope and inclusion.In the era when trade was dominated by the exchange of manufactured goods, international taxation was designed to protect domestic industries, create tax revenue, prevent evasion, and promote compliance. The traditional toolbox of customs duties, tariffs, and taxes on repatriated profits must be augmented as the movement of goods across borders represents a much smaller fraction of trade and as international taxation policy is increasingly used to attract foreign corporations rather than discourage branch offices. International taxation models that can better tax services, track international flows of capital, and allow a nation to compete in a world market for capital formation are the tools of the modern tax practitioner. International tax policy is now viewed as an integral part of economic policy. This approach is bound to accelerate as the world becomes increasingly flat and better connected. Economic progress is more and more influenced by the movement of services and information, movements that are no longer through ports but through fiber optic lines. This book contributes to the growing literature on international taxation by bringing together theory and experience, current practices and innovation, and our current understanding of some of the challenges now facing and arguably frustrating current international taxation policy. The book will create new avenues of research for scholars, a new awareness for students of International Taxation, and new possibilities for international tax practitioners. The models and examples presented here suggest that there are serious problems with measurability of flows of services and information, and points to an increasingly need for greater harmonization of international taxation, perhaps through coordinated consumption-tax oriented approaches.

  • CIMA Exam Practice Kit Management Accounting Financial Strategy

    2007 Edition
    • 3 Edición
    • Tony Graham
    • Inglés
    CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits are ideal for students studying independently or attending a tutored revision course. It supplements the Official CIMA Learning Systems and CIMA Revision Cards with a wealth of additional questions and material focused purely on applying what has been learnt to passing the exam. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass first time.

  • CIMA Exam Practice Kit Financial Analysis

    2007 edition
    • 3 Edición
    • Paul Rodgers
    • Inglés
    CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits are ideal for students studying independently or attending a tutored revision course. It supplements the Official CIMA Learning Systems and CIMA Revision Cards with a wealth of additional questions and material focused purely on applying what has been learnt to passing the exam. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass first time

  • Research in Accounting Regulation

    • 1 Edición
    • Volumen 19
    • Gary Previts + 1 más
    • Inglés
    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, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline.

  • CIMA Exam Practice Kit Management Accounting Business Strategy

    2007 Edition
    • 3 Edición
    • Tony Graham
    • Inglés
    CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass the new syllabus first time.