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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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • Handbook of Management Accounting Research

    • 1 Edición
    • Volumen 1
    • Christopher S. Chapman + 2 más
    • Inglés
    Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2.

  • IFRS, Fair Value and Corporate Governance

    The Impact on Budgets, Balance Sheets and Management Accounts
    • 1 Edición
    • Dimitris N. Chorafas
    • Inglés
    Written for managers and professionals in business and industry, this book helps the reader in: * Understanding what is and is not IFRS * Learning the complexities of IFRS implementation* Appreciating the contribution of IFRS to corporate governance The changeover from the mosaic of different heterogeneous national accounting standards to the International Financial Reporting Standards has not been easy. For many companies IFRS, and most particularly the concept of fair value in IAS 39, has amounted to a phase shift – which is prerequisite to achieving compliant financial reporting. The research conducted by Dr. Chorafas for this book, documented that the process of meeting IFRS requirements presents opportunities and challenges to all enterprises. As many companies have found out, abandoning the classical accruals accounting for marking-to-market their transactions and portfolio positions, has not been easy. The conversion process has affected several functions within the organization including balance sheets, P&L statements, auditing, risk control, information systems, and management accounting. This book is in made up of four parts: * Part One focuses on business competition, standards boards, corporate accounting, and IAS 39 * The theme of Part Two, is the implementation of IFRS, exemplified through case studies on task forces and practical applications * Part Three brings together IFRS and management accounting requirements, with emphasis on fair value. * Part Four addresses itself to the contribution IFRS can make to better corporate governance, and to rebuilding the balance sheet The book has many case studies based on actual experiences. These range from the implementation of IFRS directives such as hedge accounting, to developing practices of real-time balance sheets; the help provided by sophisticated accounting solutions help in stress testing; and a comprehensive definition of the role of the audit committee.

  • Management Accounting Official Terminology

    • 2 Edición
    • Graham Eaton
    • Inglés
    The ever-evolving nature of accountant and emphasis on professional accountability means that all busness professionals need to ensure they are up-to-date with the latest developments. This latest revision of CIMA's Official Terminology addresses this need defining relevant terms used in today's business environment.

  • The Sarbanes-Oxley Act

    Overview and Implementation Procedures
    • 1 Edición
    • Michael F. Holt
    • Inglés
    The Sarbanes-Oxley Act is a mandatory requirement for all corporations listed in the US. Compliance is not an option. This book is written as a “working manual” for the senior management to grasp the Act and its implications. It provides a section by section overview of the Act and the appropriate action to take in each case. There is coverage of how UK companies listed in, or doing business with America also have to comply with the Sarbanes-Oxley Act. A description of the UK version of SOX is also included. The Appendix describes the (minor) variations for Canadian listed corporations based on Ontario Securities Commission and British Columbia Securities Commission rules.

  • Cash Flow Forecasting

    • 1 Edición
    • Andrew Fight
    • Inglés
    Budgets are like road maps -- they provide a direction for a corporates financial management. Balance sheets and statements of revenues also provide insights into how well a company is following that direction. But cash flow and cash flow forecasts are what guide the day-to-day itinerary for an organization. Budgets and cash flow are dynamic -- adjustments and changes can and should occur. If you understand what you are looking at, you can use cash flow to create better budgets and thus more accurate cash flow forecasting.Cash Flow Forecasting outlines the techniques required to undertake a detailed analysis of the cash flow dynamics of the business from both a historical and forward looking perspective. Cash Flow Forecasting explains how to: * Determine appropriate cash flow figures from pro forma financial statements * Interpret detailed cash flow forecasts and understand the difference between profit and cash flow * Conserve or generate cash in the short term * Evaluate different methods of project evaluation * Recognize the limitations of accounting information in valuing companies

  • Advances in International Accounting

    • 1 Edición
    • Volumen 18
    • J. Timothy Sale
    • Inglés
    Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

  • International Financial Reporting Standards in Depth

    • 1 Edición
    • Robert Kirk
    • Inglés
    This book reflects IFRS as of the preparation of the text during 2004, and as far as possible up to the date of first publication in July 2005. Accounting Standards in Depth contains a: * Brief summary of the relevant international accounting standards * Selection of questions illustrating how international standards are used in practice and provide useful revision practice for those attempting accountancy examsThe book starts with an introduction to the standard setting process, as well as looking at the development of IASB. It examines the framework for the preparation and presentation of financial statements which underpins the practice of financial accounting.The intention of the book is that the reader will be tested on basic numerical application, on an understanding of the underlying theory, and on presentation of financial statements under the international regulatory framework. The questions have been carefully chosen to test the readers ability to write good practical reports, perform calculations, and present both extracts and full sets of financial statements.

  • Environmental Cost Accounting

    An Introduction and Practical Guide
    • 1 Edición
    • Rupert Howes
    • Inglés
    Environmental Cost Accounting provides an introduction to the dynamic subject of corporate environmental accounting. It outlines the business case and rationale for engaging in environmental accounting. It also illustrates how leading UK companies are already adding value and reducing risk through the use of innovative environmental accounting techniques and methodologies. The second part of the book presents an environmental accounting tool kit which focuses on external cost accounting. The methodology detailed in this section provides a tool to estimate the environmental sustainability of a company's activities and operations. The methodology presented has been developed by the sustainable development organisation Forum for the Future, a UK registered charity, with support from the Chartered Institute of Management Accountants (CIMA).

  • Management Accounting- Information Strategy: May 2002 Exam Questions & Answers

    • 1 Edición
    • Inglés
    Management Accounting - Information Strategy May 2002 Examination Questions and Answers. The answers for the third set of exams under the new syllabus have been compiled by the Examiners. They provide an invaluable source for lecturers and students. This title is also available for immediate download at http://www.businessc...

  • Research in Accounting Regulation

    • 1 Edición
    • Volumen 15
    • Gary Previts
    • Inglés

  • An Accounting Thesaurus

    500 years of accounting
    • 1 Edición
    • Richard L. Chambers
    • Inglés
    A compilation drawn from over 500 years of English language accounting literature reflecting a lifetime of scholarly enquiry, this book comprises over 5000 quotations of between 1-20 lines in length. The book aims to give an historical perspective as well as an up-to-date overview of what accounting and accountants were, are and do, and is intended both as a reference book and a research tool. Its range extends from general interest to the advanced, covering rules, practices and standards, professional and academic opinions, and the social and logical foundations of accounting; it also draws on the work of scholars in other fields that have some bearing on accounting work and thought.