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Books > Business & Economics > Finance & accounting > Accounting > Financial accounting

Materiality in Financial Reporting - An Integrative Perspective (Hardcover): Francesco Bellandi Materiality in Financial Reporting - An Integrative Perspective (Hardcover)
Francesco Bellandi
R1,110 Discovery Miles 11 100 Ships in 10 - 15 working days

Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization's stakeholders. Understanding materiality means steering the company in the right direction, and many internal management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations. In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality.

Checking Account Ledger - 6 Column Personal Checking Account Ledger Wood Design Log Book for Recording Payment, Balance &... Checking Account Ledger - 6 Column Personal Checking Account Ledger Wood Design Log Book for Recording Payment, Balance & Checking Account Transactions (Finance/Budget/Expense Management) (Paperback)
Money Management Publishing
R140 Discovery Miles 1 400 Ships in 7 - 11 working days
Financial Accounting Theory (Paperback, 4th edition): Craig Deegan Financial Accounting Theory (Paperback, 4th edition)
Craig Deegan
R1,528 Discovery Miles 15 280 Ships in 10 - 15 working days

The much anticipated fourth edition of Craig Deegan's Financial Accounting Theory delivers authoritative and completely up to date material with the discussion of both existing theories and newer theories that have surfaced as financial reporting has become more international.

This edition includes a new selection of modern "Accounting Headlines" which provide current examples of organisations and individuals putting accounting theory into practice in both local and global settings. Financial Accounting Theory covers additional topics such as critical perspectives, public sector accounting and fair value. Work flows and processes are presented using enhanced visual charts to help demonstrate how accounting works in practice. Deegan presents the concepts in a clear and straightforward style, while challenging students to think critically about the range of accounting theories.

Financial Accounting Theory provides a sound basis for readers contemplating further research and develops habits of analytical reasoning and critical thinking.

ICAEW Financial Accounting and Reporting UK GAAP - Passcards (Spiral bound): BPP Learning Media ICAEW Financial Accounting and Reporting UK GAAP - Passcards (Spiral bound)
BPP Learning Media
R278 Discovery Miles 2 780 Ships in 10 - 15 working days

BPP Learning Media's unique Passcards make the best use of your revision time. They summarise key topics to jog your memory and are packed with exam and assessment targeted guidance. Their innovative card format helps you revise at a glance. They are part of a market leading suite of materials BPP Learning Media has produced to help support students.

The Routledge Companion to Accounting in Emerging Economies (Hardcover): Pauline Weetman, Ioannis Tsalavoutas The Routledge Companion to Accounting in Emerging Economies (Hardcover)
Pauline Weetman, Ioannis Tsalavoutas
R4,790 Discovery Miles 47 900 Ships in 10 - 15 working days

As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence. This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature.

The Routledge Companion to Intellectual Capital (Hardcover): James Guthrie, John Dumay, Federica Ricceri, Christian Nielsen The Routledge Companion to Intellectual Capital (Hardcover)
James Guthrie, John Dumay, Federica Ricceri, Christian Nielsen
R4,816 Discovery Miles 48 160 Ships in 10 - 15 working days

The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.

Accounts and Audit of Limited Liability Partnerships (Paperback, 5th Revised edition): Steve Collings Accounts and Audit of Limited Liability Partnerships (Paperback, 5th Revised edition)
Steve Collings
R3,005 Discovery Miles 30 050 Ships in 10 - 15 working days

Accounts and Audit of Limited Liability Partnerships gives comprehensive guidance on how to apply UK GAAP to limited liability partnerships and takes readers through all the requirements for LLP accounting as a result of the implementation of FRS 102 and the revised LLP SORP. The book includes sets of pro-forma accounts (in particular in relation to the LLP SORP) for both groups and single LLPs and uses practical tips, worked examples and best practice principles throughout to ensure understanding. Accountants and tax advisers will not only benefit from specialist guidance covering all aspects of an LLP but the book also includes invaluable information on the key company law and taxation issues. Accounts and Audit of Limited Liability Partnerships has been updated to include: The new LLP Regulations; The FRC's Amendments to FRS 105 - Limited Liability Partnerships and Qualifying Partnerships; The revised LLP SORP to reflect amendments to FRS 105; Practical examples and best practice tips written from a real-life perspective; New chapter dedicated to micro-entity LLPs; Pro forma accounts for both groups and single LLPs.

Micro MBA - Theory and Practice (Hardcover): Carolina Machado, J. Paulo Davim Micro MBA - Theory and Practice (Hardcover)
Carolina Machado, J. Paulo Davim; Contributions by Filomena Antunes Bras, Gema Calleja Sanz, Gilda Hernandez-Maskivker, …
R2,343 R1,945 Discovery Miles 19 450 Save R398 (17%) Ships in 10 - 15 working days

Micro MBA focuses on accounting, economics, marketing, human resources, operations, finance and gives the "core" curriculum of subjects usually present in an MBA program. This book presents the key concepts to all those pursuing a managerial career in the technological and engineering industry on principles, strategies, models, techniques, methodologies and applications in the business area for non-economists.

The Structure of Production - New Revised Edition (Paperback, New Revised Ed): Mark Skousen The Structure of Production - New Revised Edition (Paperback, New Revised Ed)
Mark Skousen
R750 Discovery Miles 7 500 Ships in 7 - 11 working days

In 2014, the U. S. government adopted a new quarterly statistic called gross output (GO), the most significance advance in national income accounting since gross domestic product (GDP) was developed in the 1940s. The announcement came as a triumph for Mark Skousen, who advocated GO nearly 25 years ago as an essential macroeconomic tool and a better way to measure the economy and the business cycle. Now it has become an official statistic issued quarterly by the Bureau of Economic Analysis at the U. S. Department of Commerce. In this new revised edition of Structure of Production, Skousen shows why GO is a more accurate and comprehensive measure of the economy because it includes business-to-business transactions that move the supply chain along to final use. (GDP measures the value of finished goods and services only, and omits B-to-B activity.) GO is an attempt to measure spending at all stages of production. Using GO, Skousen demonstrates that the supply-side of the business spending is far more important than consumer spending, is more consistent with economic growth theory, and a better measure of the business cycle.

Accounting Choices in Family Firms - An Analysis of Influences and Implications (Hardcover, 1st ed. 2018): Silvia Ferramosca,... Accounting Choices in Family Firms - An Analysis of Influences and Implications (Hardcover, 1st ed. 2018)
Silvia Ferramosca, Alessandro Ghio
R3,207 R2,804 Discovery Miles 28 040 Save R403 (13%) Ships in 10 - 15 working days

This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country's culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters.

Accounting Choices in Family Firms - An Analysis of Influences and Implications (Paperback, Softcover reprint of the original... Accounting Choices in Family Firms - An Analysis of Influences and Implications (Paperback, Softcover reprint of the original 1st ed. 2018)
Silvia Ferramosca, Alessandro Ghio
R2,363 Discovery Miles 23 630 Ships in 7 - 11 working days

This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country's culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters.

Mobile Financial Services for Economically Vulnerable & Underserved Consumers - An Examination (Hardcover): Oscar Cortez Mobile Financial Services for Economically Vulnerable & Underserved Consumers - An Examination (Hardcover)
Oscar Cortez
R4,410 R4,099 Discovery Miles 40 990 Save R311 (7%) Ships in 10 - 15 working days

The consumer financial services market has seen the increasing use and proliferation of mobile technology to access financial services and manage personal finances. The Consumer Financial Protection Bureau's Office of Financial Empowerment issued a Request for Information (RFI) to find out more about mobile financial services and how low-income and economically vulnerable consumers are using them. This book provides a description of mobile financial services, a discussion of the opportunities and risks, and key takeaways from the comments. Furthermore, this book considers the ability of mobile financial services to increase financial inclusion among the underserved by providing them access to the banking system, retaining them in safe and sustainable account relationships, and fostering financial empowerment to improve financial stability and fulfill financial goals.

Strategic Cost Transformation - Using Business Domain Management to Improve Cost Data, Analysis, and Management (Paperback):... Strategic Cost Transformation - Using Business Domain Management to Improve Cost Data, Analysis, and Management (Paperback)
Reginald Tomas Lee
R693 Discovery Miles 6 930 Ships in 7 - 11 working days
Forensic Accounting - What the World's Best Forensic Accountants Know (Paperback): Greg Shields Forensic Accounting - What the World's Best Forensic Accountants Know (Paperback)
Greg Shields
R283 Discovery Miles 2 830 Ships in 7 - 11 working days
Accounting for Deferred Income Taxes (Paperback, 2nd Edition): Bobby Carmichael Accounting for Deferred Income Taxes (Paperback, 2nd Edition)
Bobby Carmichael
R2,197 Discovery Miles 21 970 Ships in 7 - 11 working days

A complicated accounting model, FASB ASC 740 has been around for a while. But the rules are becoming more challenging as businesses become more complex. This book incorporates the new tax rates and other impacts of the Tax Cuts and Jobs Act and will assist you in understanding FASB ASC 740, Income Taxes, and how it establishes guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures. Key topics include: Principles of FASB ASC 740 Income tax expense and deferred tax liabilities and assets Valuation allowances Proper documentation of deferred income taxes in the work papers Required disclosures within the financial statements

FIA Foundations of Financial Accounting FFA (ACCA F3) - Passcards (Spiral bound): BPP Learning Media FIA Foundations of Financial Accounting FFA (ACCA F3) - Passcards (Spiral bound)
BPP Learning Media
R215 Discovery Miles 2 150 Ships in 10 - 15 working days

Foundations in Accountancy (FIA) awards are entry-level, core-skill focused qualifications from ACCA. They provide flexible options for students and employers, and as an ACCA Approved Content Provider, BPP Learning Media s suite of study tools will provide you with all the accurate and up-to-date material you need for exam success.

Petty Cash Log Book (Paperback): Joba Stationery Petty Cash Log Book (Paperback)
Joba Stationery
R196 Discovery Miles 1 960 Ships in 7 - 11 working days
Financial Accounting and Reporting, plus MyAccountingLab with Pearson eText (Paperback, 18th edition): Barry Elliott Financial Accounting and Reporting, plus MyAccountingLab with Pearson eText (Paperback, 18th edition)
Barry Elliott
R1,760 Discovery Miles 17 600 Ships in 10 - 15 working days

This market leading text provides comprehensive coverage of financial accounting and reporting to enable you to discuss and apply IFRS compliant financial statements. With the balance of theoretical principles and practical applications, this book will aid you in the advancement of your studies and professional career. This product is the eText of Financial Accounting and Reporting 18th Edition together with the MyLab Accounting that accompanies this title. You will need a course ID from your instructor to access MyLab Accounting.

Monthly Bill Organizer - Financial Planning, Budget Planning Jumbo-sized 8.5x11" Weekly Bill Organizer Bill Tracker 145Pages... Monthly Bill Organizer - Financial Planning, Budget Planning Jumbo-sized 8.5x11" Weekly Bill Organizer Bill Tracker 145Pages (Paperback)
Smart Bill Planner
R236 Discovery Miles 2 360 Ships in 7 - 11 working days
Risk Profile Contingent Analysis of Management Control Systems - Evidence from the Mechanical Engineering Industry (Paperback,... Risk Profile Contingent Analysis of Management Control Systems - Evidence from the Mechanical Engineering Industry (Paperback, 1st ed. 2020)
Peter Goestl
R2,360 Discovery Miles 23 600 Ships in 7 - 11 working days

This study contributes to an existing and growing body of literature in the field of management accounting and control concerned with implications from increased uncertainty on MCS design and use. It is found that the choice of MCS reflects the firm's risk profile, and that firms that choose MCS design and use better suited to their risk profile perform better than others. Using data from a survey of 362 Chief Executive Officers, this study yields a model of fit that enables the stimulation of selective improvements and helps to achieve a competitive advantage.

FFA Financial Accounting - Pocket Notes (Paperback): Kaplan Publishing FFA Financial Accounting - Pocket Notes (Paperback)
Kaplan Publishing 1
R323 Discovery Miles 3 230 Ships in 10 - 15 working days
Financial Accounting (Hardcover, 16th edition): Carl Warren, Christine Jonick, Jennifer Schneider Financial Accounting (Hardcover, 16th edition)
Carl Warren, Christine Jonick, Jennifer Schneider
R1,371 R1,165 Discovery Miles 11 650 Save R206 (15%) Ships in 15 - 25 working days

Gain a strong foundation in financial accounting that prepares you for future study and success in today's business world with Warren/Jonick/Schneider's leading FINANCIAL ACCOUNTING, 16E. This edition connects financial accounting concepts to the "bigger picture" as chapter-opening schemas clearly demonstrate how each chapter's content fits within the overall framework of the book. The digital CengageNOWv2's Journal Entry Tool reinforces this approach by automatically illustrating the impact of transactions on the accounting equation. This book's hallmark presentation of the accounting cycle provides an unmatched foundation for later chapters and even upcoming coursework and your career. The authors have carefully streamlined content and improved learning features throughout this edition and CengageNOWv2's digital resources to ensure you have the understanding of today's financial accounting and specific tools to succeed.

Advances In Quantitative Analysis Of Finance And Accounting (Vol. 5) (Hardcover): Cheng-Few Lee Advances In Quantitative Analysis Of Finance And Accounting (Vol. 5) (Hardcover)
Cheng-Few Lee
R2,951 Discovery Miles 29 510 Ships in 10 - 15 working days

News Professor Cheng-Few Lee ranks #1 based on his publications in the 26 core finance journals, and #163 based on publications in the 7 leading finance journals (Source: Most Prolific Authors in the Finance Literature: 1959-2008 by Jean L Heck and Philip L Cooley (Saint Joseph's University and Trinity University). Advances in Quantitative Analysis of Finance and Accounting is an annual publication designed to disseminate recent developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. Its objective is to promote interaction between academic research in finance and accounting with applied research in the financial community and the accounting profession.The chapters in this volume cover a wide range of pressing topics including security analysis and mutual fund management, option pricing theory and application, interest rate spread, and electricity pricing.

Configuring Controlling in SAP ERP (Hardcover): Kathrin Schmalzing Configuring Controlling in SAP ERP (Hardcover)
Kathrin Schmalzing
R1,715 R1,507 Discovery Miles 15 070 Save R208 (12%) Ships in 7 - 11 working days

Configure SAP ERP Controlling to reflect each organization's unique processes! First learn how to create organizational objects like company codes and cost centers and assign them to each other, and then dig into the critical CO modules. Following step-by-step instructions, manage master data, planning, reporting, and actual postings for Cost Element Accounting, Cost Center Accounting, Profitability Analysis, and more. Take control of CO with this comprehensive guide to configuration! Highlights: Organizational elements and basic settings Master data Actual postings Period-end closing Reporting Cost Element Accounting Cost Center Accounting Internal Orders Product Costing Cost Object Controlling Profitability Analysis SAP HANA Preparation for cut-over

Advances In Quantitative Analysis Of Finance And Accounting (Vol. 4) (Hardcover): Cheng-Few Lee Advances In Quantitative Analysis Of Finance And Accounting (Vol. 4) (Hardcover)
Cheng-Few Lee
R3,025 Discovery Miles 30 250 Ships in 10 - 15 working days

News Professor Cheng-Few Lee ranks #1 based on his publications in the 26 core finance journals, and #163 based on publications in the 7 leading finance journals (Source: Most Prolific Authors in the Finance Literature: 1959-2008 by Jean L Heck and Philip L Cooley (Saint Joseph's University and Trinity University). Advances in Quantitative Analysis of Finance and Accounting is an annual publication to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.The papers in this volume cover a wide range of topics including earnings management, management compensation, option theory and application, debt management and interest rate theory, and portfolio diversification.

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