Download or read book Bridging the GAAP written by Zvi Wiener and published by World Scientific. This book was released on 2012 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bridging the GAAP: Recent Advances in Finance and Accounting lies at the intersection of the two disciplines. The readings in this volume bridge the gap between finance and accounting by looking at diverse topics in accounting and finance and by providing interesting points of view regarding their interface. Most of the chapters concentrate on the topic of fair value accounting and on the extent to which accounting numbers mirror the financial situation of the firm. This book combines new developments in the areas of theoretical and empirical finance and accounting, and emphasizes the convergence of these two disciplines to better serve researchers, investors and the general public. The papers contained in this volume will help scholars, practitioners and investors better understand the similarities and differences between these two important fields of study.
Download or read book Bridging the GAAP written by Itzhak Venezia and published by World Scientific. This book was released on 2012 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bridging the GAAP: Recent Advances in Finance and Accounting aims to promote a stronger interface between researchers in accounting and finance that will enhance the understanding of the similarities and differences between these two fields. Such dialog will also acquaint researchers in each area with significant recent advances in the other area, and will enable a cross fertilization of thoughts, from which both can significantly benefit. This consolidates the efforts to bridge the gap between finance and accounting by looking at diverse topics in accounting and finance and providing interesting points of view on different topics. Most of the chapters concentrate on the topic of fair value accounting and on the question of the extent to which accounting reflects the financial situation of a firm. The book combines new developments in the area of theoretical finance and accounting, and the convergence of these two approaches to better serve investors and the general public.
Download or read book Bridging the GAAP written by Itzhak Venezia and published by World Scientific. This book was released on 2012-03-20 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bridging the GAAP: Recent Advances in Finance and Accounting lies at the intersection of the two disciplines. The readings in this volume bridge the gap between finance and accounting by looking at diverse topics in accounting and finance and by providing interesting points of view regarding their interface. Most of the chapters concentrate on the topic of fair value accounting and on the extent to which accounting numbers mirror the financial situation of the firm. This book combines new developments in the areas of theoretical and empirical finance and accounting, and emphasizes the convergence of these two disciplines to better serve researchers, investors and the general public. The papers contained in this volume will help scholars, practitioners and investors better understand the similarities and differences between these two important fields of study. Contents:On the Relationship between Accounting and Finance:Paths to Valuation, Asset Pricing, and Practical Investing: Can Accounting and Finance Approaches Be Reconciled? (Stephen Penman)The Risk-Return (Bowman) Paradox and Accounting Measurements (Ivan Brick, Oded Palmon and Itzhak Venezia)Accounting Values versus Market Values and Earnings Management in Banks (Dan Galai, Eyal Sulganik and Zvi Wiener)Assessing Asset Values through Financial or Market Prices:Baseball and the Art of Fair Value: Do Managers or the Prediction Markets Make Better Predictions? (Orly Sade and Emanuel Zur)Assessing Inventory Management and Capacity Requirements Using Financial Reports (Joshua Livnat and Stephen G Ryan)On the National Accounting and Monetary Policy:A Balance Sheet Approach for Sovereign Debt (Dan Galai, Yoram Landskroner, Alon Raviv and Zvi Wiener)The Trade-off between Monetary and Financial Stability: Some Lessons from the 2007–08 Crisis for Emerging Economies (Meir Sokoler, Yoram Landskroner and Emanuel Barnea)Incentives in Firms and Their Effects on Decisions:Bilateral Incentive Problems and the Form of Start-Up Financing (Stanley Baiman, Sasson Bar-Yosef and Bharat Sarath)Time to Wait–Time to Invest: The Case of Trade Order Executions by Specialists on the NYSE (Sasson Bar-Yosef and Annalisa Prencipe)On the Capital Structure of Firms:The Optimal Term Structure of Debt Maturity (Melissa Maisch and Fernando Zapatero)Unanticipated Growth, Tobin's Q, and Leverage (Varouj A Aivazian, Jeffrey L Callen and David S Gelb) Readership: Graduates and researchers, and professionals such as analysts, CPAs and board directors. Keywords:Finance;Accounting;Fair Value;Asset Prices;Options;Capital Structure;Debt;Inventory, Leverage;Incentive;Specialists;Generally Accepted Accounting Principles (GAAP)Key Features:offers a unique approach in combining recent advances in the two closely related fieldsprovides future directions of development in these two fields, with suggestions on how and where they may convergeemphasizes the interaction between fair value accounting, market prices and the traditional accounting approaches, creating a unique opportunity to view the same assets and decisions from two different points of view — the pure market approach versus the reporting approach
Download or read book A Comparison of IFRS Standards and U S GAAP Bridging the Differences written by Bob Uhl and published by . This book was released on 2019-02-22 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication discusses differences that are commonly found in practice between the International Accounting Standards Board's IFRS® Standards and the FASB's U.S. GAAP. The significance of these differences to a given entity will vary depending on such factors as the nature of its operations, the industry in which it operates, and the accounting policy choices it has made.
Download or read book Bridging the Gap written by Vincent T. Papa and published by . This book was released on 2016-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bridging the GAAP written by Ian R Milne and published by . This book was released on 1994 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Crash Course in Accounting and Financial Statement Analysis written by Matan Feldman and published by John Wiley & Sons. This book was released on 2011-07-20 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seamlessly bridging academic accounting with real-life applications, Crash Course in Accounting and Financial Statement Analysis, Second Edition is the perfect guide to a complete understanding of accounting and financial statement analysis for those with no prior accounting background and those who seek a refresher.
Download or read book Women Livestock Ownership and Markets written by Jemimah Njuki and published by Routledge. This book was released on 2013-10-23 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides empirical evidence from Kenya, Tanzania and Mozambique and from different production systems of the importance of livestock as an asset to women and their participation in livestock and livestock product markets. It explores the issues of intra-household income management and economic benefits of livestock markets to women, focusing on how types of markets, the types of products and women’s participation in markets influence their access to livestock income. The book further analyses the role of livestock ownership, especially women’s ownership of livestock, in influencing household food security though increasing household dietary diversity and food adequacy. Additional issues addressed include access to resources, information and financial services to enable women more effectively to participate in livestock production and marketing, and some of the factors that influence this access. Practical strategies for increasing women’s market participation and access to information and services are discussed. The book ends with recommendations on how to mainstream gender in livestock research and development if livestock are to serve as a pathway out of poverty for the poor and especially for women.
Download or read book Corporate Financial Reporting and Analysis written by S. David Young and published by John Wiley & Sons. This book was released on 2018-11-28 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance. Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage of revenue recognition, inventory accounting, receivables, long-term assets, M&A, income taxes, and other principle topics, this book provides both education and ongoing reference for MBA students.
Download or read book Governmental GAAP Practice Manual written by Michael A. Crawford and published by CCH. This book was released on 2008-11 with total page 772 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governmental GAAP Practice Manual: Including GASB-34 Guidance demonstrates, in a detailed manner, how governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.
Download or read book Sarbanes Oxley For Dummies written by Jill Gilbert Welytok and published by John Wiley & Sons. This book was released on 2011-02-08 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: You may not believe that there’s a fun and easy way to comply with Sarbanes –Oxley, but once you have Sarbanes-Oxley For Dummies, Second Edition in front of you, you’re sure to change your mind. This friendly guide gets you quickly up to speed with the latest SOX legislation and shows you safe and effective ways to reduce compliance costs. In plain English, this completely reliable handbook walks you through the new and revised SOX laws, introduces compliance strategies for changed and unchanged guidelines, and gives you an effective framework for implementation You’ll find out how to create an efficient audit committee, purchase and use SOX software solutions, and make practical, cost-effective decisions in your initial compliance year and beyond. You’ll also find proven strategies for staying public or going private and learn how to deal with all those SOX forms. Discover how to: Establish SOX standards for IT professionals Minimize compliance costs in every area of your company Survive a section 404 audit Avoid litigation under SOX Anticipate future rules and trends Create a post-SOX paper trail Bolster your company’s standing and reputation Work with SOX in a small business Meet new SOX standards Build a board that can’t be bought Comply with all SOX management mandates Complete with invaluable tips on how to form an effective audit committee, Sarbanes-Oxley For Dummies is the resource you need to keep your SOX clean.
Download or read book Accounting for Income Taxes written by John R. Graham and published by Now Pub. This book was released on 2012-11-09 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Income Taxes is the most comprehensive review of AFIT research. It is designed both to introduce new scholars to this field and to encourage active researchers to expand frontiers related to accounting for income taxes. Accounting for Income Taxes includes both a primer about the rules governing AFIT (Sections 3-4) and a review of the scholarly studies in the field (Sections 5-8). The primer uses accessible examples and clear language to express essential AFIT rules and institutional features. Section 3 reviews the basic rules and institutional details governing AFIT. Section 4 discusses ways that researchers, policymakers, and other interested parties can use the tax information in financial statements to better approximate information in the tax return. The second half of the monograph reviews the extant scholarly studies by splitting the research literature into four topics: earnings management, the association between book-tax differences and earnings characteristics, the equity market pricing of information in the tax accounts, and book-tax conformity. Section 5 focuses on the use of the tax accounts to manage earnings through the valuation allowance, the income tax contingency, and permanently reinvested foreign earnings. Section 6 discusses the association between book-tax differences and earnings characteristics, namely earnings growth and earnings persistence. Section 7 explores how tax information is reflected in share prices. Section 8 reviews the increased alignment of accounting for book purposes and tax purposes. The remainder of the paper focuses on topics of general interest in the economics and econometric literatures. Section 9 highlights some issues of general importance including a theoretical framework to interpret and guide empirical AFIT studies, the disaggregated components of book-tax differences and research opportunities as the U.S. moves toward International Financial Reporting Standards (IFRS). Section 10 discusses econometric weaknesses that are common in AFIT research and proposes ways to mitigate their deleterious effects.
Download or read book Ebook International Accounting written by Timothy Doupnik and published by McGraw Hill. This book was released on 2014-10-16 with total page 802 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fourth Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS). The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.
Download or read book Dynamics of Profit focused Accounting written by C. Lynn Northrup and published by J. Ross Publishing. This book was released on 2004-06-15 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This easy to understand reference articulates the best attributes of Lean Manufacturing, Six Sigma, Theory of Constraints, Balanced Scorecard, Activity Based Management and other world class management philosophies in a single text. It provides simplified applications of Balanced Scorecards and Activity Based Management as tools and enablers for use with Throughput Accounting and illustrates a new business, accounting and reporting model utilizing the components of Throughput Accounting for application with Six Sigma and Lean Manufacturing programs. It includes the metrics, decision-making tools and tips for improving profitability and creating sustained value and much more. C. Lynn Northrup, has over 40 year of experience as a financial executive, CPA, and consultant.
Download or read book China Economic Review s China Business Guide 2005 written by Graham Earnshaw and published by SinoMedia (Holdings) Co. Ltd.. This book was released on 2004 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Implementing reforms in public sector accounting written by Susana Jorge and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on 2008-07-01 with total page 517 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
Download or read book European public sector accounting written by Peter C. Lorson and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting.
