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An introduction to the fundamentals of accounting and how it is used that will help students apply accounting as a usable, everyday business tool. It adopts an intuitive, informal approach to describe basic principles - what they are, why they exist and how they are used - to help students see the connections between different parts of accounting and the rest of the business world. Written by an award-winning teacher and former management accountant, it encourages students to engage with the material by using questions and worked examples to test knowledge and understanding as they read. It includes a glossary of financial terms that is a useful guide to the language of business. Part of the Cambridge Short Introductions series of concise, authoritative guides to core subjects in business and management.
Business, Economy and Management --- Economics --- Accounting. --- Bookkeeping. --- Double entry bookkeeping --- Business --- Business education --- Accounting --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Bookkeeping --- E-books
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This thematic volume covers issues such as Executive compensation and corporate governance with special reference to Bangladesh; leading companies in India; Fraudulent Financial Reporting; Non-financial performance measures and performance relationship in the Bangladeshi manufacturing firms; Fair value accounting usefulness and implementation Obstacles; Funding organisations: the conflict between the creative versus scientific approach of allocating funds in New Zealand; and more.
Accounting --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- E-books --- Business & Economics --- Accounting. --- Management accounting & bookkeeping. --- General.
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Many listed companies around the world are required to prepare their consolidated accounts according to International Financial Reporting Standards (IFRS) since fiscal year 2005. Ulf Brüggemann discusses and empirically investigates the economic consequences of this mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS. However, he also finds that uneven implementation of IFRS and its impact on contractual outcomes whose features vary substantially across countries are likely to dampen the benefits of uniform accounting standards. Taken together, his analysis shows that mandatory IFRS reporting has the potential to produce both intended and unintended consequences.
Commerce --- Business & Economics --- Accounting --- Financial statements --- Standards. --- International financial reporting standards. --- IFRS --- Normas Internacionales de Información Financiera --- NIIF --- Mezhdunarodnye standarty finansovoĭ otchetnosti --- Международные стандарты финансовой отчетности --- MSFO --- МСФО --- Business. --- Accounting. --- Bookkeeping. --- Business and Management. --- Accounting/Auditing. --- Accountancy --- Business enterprises --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Bookkeeping . --- Double entry bookkeeping --- Business education
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Accounting --- Accounting. --- History --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Financial accounting --- Finance --- Business --- Bookkeeping
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Accounting --- Accounting. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping
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Accounting --- Accounting. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping
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Das Rechnungswesen als Kerngebiet der Betriebswirtschaftslehre hat sich durch die fortlaufende Weiterentwicklung der IFRS, das Bilanzmodernisierungsgesetz, die feste Etablierung wertorientierter Steuerungsrechnungen und die Tendenz zur Vereinheitlichung interner und externer Rechnungen deutlich gewandelt. In diesem Handbuch und Nachschlagewerk werden alle Teilgebiete des Rechnungswesens - Rechnungslegung in Einzel- und Konzernabschluss nach HGB und IFRS, Unternehmensbesteuerung, Wirtschaftsprüfung, Finanzrechnung, Kosten- und Erlösrechnung, Investitionsrechnung - in rund 180 Stichwortaufsätzen von namhaften Fachautoren aus Wissenschaft und Wirtschaftspraxis sowie rund 1.000 Kurzstichworten auf aktuellstem Stand behandelt. Durch die Angabe weiterführender Literatur wird ein tiefergehender Einstieg in die einzelnen Themengebiete ermöglicht. Speziell für Studierende werden im Internet Fragen zu den Stichwortaufsätzen sowie weitere Zusatzmaterialien bereitgestellt. Das Buch richtet sich gleichermaßen an Studierende in wirtschaftswissenschaftlichen Studiengängen und Praktiker, die sich mit Fragen des Rechnungswesens beschäftigen.
Accounting --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- German.
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Die Kosten- und Leistungsrechnung müssen die Städte, Kreise und Gemeinden nicht neu entdecken. Im Gegenteil - es handelt sich hierbei um ein betriebswirtschaftliches Instrumentarium, das in Kommunalverwaltungen seit vielen Jahren mit Erfolg eingesetzt wird. Die in den letzten Jahren zu verzeichnende radikale Veränderung des kommunalen Haushaltsrechts hat allerdings auch die Kosten- und Leistungsrechnung berührt. Diese Neuerungen und aktuellen Ansätze werden deshalb in der vorliegenden dritten Auflage aufgegriffen und anschaulich thematisiert.
Accounting. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Accounting
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Accounting. --- 657 --- Bedrijfsboekhouding --- Accountancy --- 657 Accountancy --- Accounting --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping
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Managerial decisions are considerably influenced by taxes: e.g. the choice of location, buying or leasing decisions, or the proper mix of debt and equity in the company's capital structure increasingly demand qualified employees in an economic environment that is becoming more and more complex. Due to the worldwide economic integration and constant changes in tax legislation, companies are faced with new challenges – and the need for information and advice is growing accordingly. This book's goal is to identify and quantify possible tax effects on companies' investment strategies and financing policies. It does not focus on details of tax law, but instead seeks to address students and practitioners focusing on corporate finance, accounting, investment banking and strategy consulting.
Business enterprises -- Taxation. --- Electronic books. -- local. --- Taxation. --- Business enterprises --- Decision making --- Finance --- Commerce --- Accounting --- Financial Management & Planning --- Business & Economics --- Taxation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Business. --- Accounting. --- Bookkeeping. --- Tax accounting. --- Tax laws. --- Finance. --- Macroeconomics. --- Economic policy. --- Business and Management. --- Business Taxation/Tax Law. --- Finance, general. --- Accounting/Auditing. --- Macroeconomics/Monetary Economics//Financial Economics. --- Economic Policy. --- Finance, Public --- Revenue --- Economic nationalism --- Economic planning --- National planning --- State planning --- Economics --- Planning --- National security --- Social policy --- Accountancy --- Commercial accounting --- Financial accounting --- Business --- Bookkeeping --- Funding --- Funds --- Currency question --- Decision making. --- Bookkeeping . --- Double entry bookkeeping --- Business education --- Tax laws --- Tax legislation --- Tax regulations --- Law
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