Download or read book HANDBOOK OF INTERNATIONAL QUALITY CONTROL AUDITING REVIEW OTHER ASSURANCE AND RELATED SERVICES PRONOUNCEMENTS written by and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Manual contable NIIF written by Carlos Filgueira and published by Ediciones Universidad Alberto Hurtado. This book was released on 2017 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt: El autor de la presente obra, ha desarrollado una línea profesional que quiere compartir con las personas que se interesen profesionalmente o académicamente en el desarrollo, comprensión y aplicación de las Normas Internacionales de Información Financiera. La obra considera un apartado innovador, al presentar una comprensión por parte de los usuarios de la información contable, de cómo proceder correctamente ante la clasificación de la información de la empresa, para no afectar desde la aplicación de las NIIF en la razonabilidad de los estados financieros y estos sean un reflejo real de la posición de la empresa ante los usuarios de sus estados financieros.
Download or read book Artificial Intelligence Computer and Software Engineering Advances written by Miguel Botto-Tobar and published by Springer Nature. This book was released on 2021-04-20 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the proceedings of the XV Multidisciplinary International Congress on Science and Technology (CIT 2020), held in Quito, Ecuador, on 26–30 October 2020, proudly organized by Universidad de las Fuerzas Armadas ESPE in collaboration with GDEON. CIT is an international event with a multidisciplinary approach that promotes the dissemination of advances in Science and Technology research through the presentation of keynote conferences. In CIT, theoretical, technical, or application works that are research products are presented to discuss and debate ideas, experiences, and challenges. Presenting high-quality, peer-reviewed papers, the book discusses the following topics: Artificial Intelligence Computational Modeling Data Communications Defense Engineering Innovation, Technology, and Society Managing Technology & Sustained Innovation, and Business Development Modern Vehicle Technology Security and Cryptography Software Engineering
Download or read book Using Analytics to Detect Possible Fraud written by Pamela S. Mantone and published by John Wiley & Sons. This book was released on 2013-07-16 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: Detailed tools and techniques for developing efficiency and effectiveness in forensic accounting Using Analytics to Detect Possible Fraud: Tools and Techniques is a practical overview of the first stage of forensic accounting, providing a common source of analytical techniques used for both efficiency and effectiveness in forensic accounting investigations. The book is written clearly so that those who do not have advanced mathematical skills will be able to understand the analytical tests and use the tests in a forensic accounting setting. It also includes case studies and visual techniques providing practical application of the analytical tests discussed. Shows how to develop both efficiency and effectiveness in forensic accounting Provides information in such a way that non-practitioners can easily understand Written in plain language: advanced mathematical skills are not required Features actual case studies using analytical tests Essential reading for every investor who wants to prevent financial fraud, Using Analytics to Detect Possible Fraud allows practitioners to focus on areas that require further investigative techniques and to unearth deceptive financial reporting before it's too late.
Download or read book Financial Reporting Analysis written by Charles H. Gibson and published by South Western Educational Publishing. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The extensively revised 8th edition thoroughly involves readers with Financial Statements by using real-world examples. The emphasis is on the analysis and interpretation of the end result of financial reporting and financial statements.
Download or read book Theory and Practice of Specialised Online Dictionaries written by Pedro A. Fuertes-Olivera and published by Walter de Gruyter GmbH & Co KG. This book was released on 2014-09-23 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first comprehensive monograph on the Function Theory of Lexicography, which originated at the Aarhus School of Business (Aarhus University). Function Theory considers dictionaries to be tools that are constructed for assisting specific users with punctual needs in specific usage situations, e.g. communicative-oriented situations and cognitive-oriented situations. The book's main focus is on defending the independent academic status of lexicography and its corollary: The process of designing, compiling and updating (specialised) online dictionaries needs a theoretical framework that addresses general and specific aspects. The former are common to all types of information tools, the latter are mainly dependent on the media for which the information tool is constructed and their specific target users. This books offers both aspects and moves from the highest level of abstraction to very detailed aspects of lexicographic work, e.g. how to convert an originally-conceived polyfunctional online dictionary into several monofunctional usage-based ones. The book illustrates that the theory and the methodology currently used by advocates of the Function Theory of Lexicography offers better results than other approaches and therefore makes its case for proposing the Function Theory for terminological/terminographical work.
Download or read book Earnings Quality written by Jennifer Francis and published by Now Publishers Inc. This book was released on 2008 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
Download or read book Thinking Spanish Translation written by Louise Haywood and published by Routledge. This book was released on 2002-09-10 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thinking Spanish Translation is a comprehensive and revolutionary 20-week course in translation method with a challenging and entertaining approach to the acquisition of translation skills.
Download or read book Manual contable en la implementaci n de las NIIF written by Edmundo Alberto Flórez S and published by Ecoe Ediciones. This book was released on 2014-01-01 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presenta información esencial en el proceso de implementación de los Sistemas de Información Contable, SIC, para desarrollar los reportes necesarios de la contabilidad. EL libro está enmarcado en la normatividad internacional que propuso la integración de los reportes estandarizados para los usuarios acreedores, prestamistas e inversionistas actuales y potenciales, en el marco de la regulación de los estándares internacionales de información financiera, IFRS. Esta normatividad debe ser incluida en SIC, volviendo más robusto el proceso contable. El SIC debe desarrollar reportes a diferentes usuarios, tornándolo un sistema multiusuario. Esto podría afectar el nivel de uniformidad, confiabilidad y utilidad de la información, si no se realiza de manera ordenada, por lo que se propone hacerlo bajo un proyecto donde se instaure un documento maestro del proceso, reconocido como manual de procedimiento contable, regido por el gobierno corporativo institucional, que determine las políticas, bases y procedimientos a seguir para el cumplimiento de los diferentes informes y de la regulación local. Esta es una línea de acción práctica y conceptual, que brinda unas consideraciones apreciables de los resultados obtenidos en los procesos de implementación e investigación académica.
Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Download or read book Taxation in Agriculture written by OECD and published by OECD Publishing. This book was released on 2020-02-10 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread use of tax concessions specifically for agriculture, although their importance and modalities differ across tax areas and countries.
Download or read book Modelling and Simulation in Management Sciences written by Joan Carles Ferrer-Comalat and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This book includes a collection of selected papers presented at the International Conference on Modelling and Simulation in Engineering, Economics, and Management, held at the Faculty of Economics and Business at the University of Girona, Spain, 28-29 June 2018.The conference was organized by the Association for the Advancement of Modelling and Simulation Techniques in Enterprises (AMSE) and the University of Girona with the aim of promoting research in the field of modelling, simulation and management science. This book presents original research studies related to fuzzy logic, soft computing and uncertainty, as well as a number of papers in the field of bibliometrics in social sciences. Presenting new advances in these areas, with a special focus on management, economics and social sciences. It is of great interest to researchers and Ph.D. students working in the field of fuzzy logic, soft computing, uncertainty and bibliometrics.
Download or read book Preliminary Views on Financial Statement Presentation written by International Accounting Standards Board and published by . This book was released on 2008 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book FinTech written by Jelena Madir and published by Edward Elgar Publishing. This book was released on 2024-05-02 with total page 719 pages. Available in PDF, EPUB and Kindle. Book excerpt: This fully revised and updated third edition provides a practical examination of legal and regulatory issues in FinTech, a sector whose rapid rise in recent years has produced opportunities for innovation but has also raised new challenges. Featuring insights from over 40 experts from 10 countries, this book analyses the statutory aspects of technology-enabled developments in banking and considers the impact these changes will have on the legal profession.
Download or read book The Elements of Knowledge Organization written by Richard P. Smiraglia and published by Springer. This book was released on 2014-09-02 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Elements of Knowledge Organization is a unique and original work introducing the fundamental concepts related to the field of Knowledge Organization (KO). There is no other book like it currently available. The author begins the book with a comprehensive discussion of “knowledge” and its associated theories. He then presents a thorough discussion of the philosophical underpinnings of knowledge organization. The author walks the reader through the Knowledge Organization domain expanding the core topics of ontologies, taxonomies, classification, metadata, thesauri and domain analysis. The author also presents the compelling challenges associated with the organization of knowledge. This is the first book focused on the concepts and theories associated with KO domain. Prior to this book, individuals wishing to study Knowledge Organization in its broadest sense would generally collocate their own resources, navigating the various methods and models and perhaps inadvertently excluding relevant materials. This text cohesively links key and related KO material and provides a deeper understanding of the domain in its broadest sense and with enough detail to truly investigate its many facets. This book will be useful to both graduate and undergraduate students in the computer science and information science domains both as a text and as a reference book. It will also be valuable to researchers and practitioners in the industry who are working on website development, database administration, data mining, data warehousing and data for search engines. The book is also beneficial to anyone interested in the concepts and theories associated with the organization of knowledge. Dr. Richard P. Smiraglia is a world-renowned author who is well published in the Knowledge Organization domain. Dr. Smiraglia is editor-in-chief of the journal Knowledge Organization, published by Ergon-Verlag of Würzburg. He is a professor and member of the Information Organization Research Group at the School of Information Studies at University of Wisconsin Milwaukee.
Download or read book Accounting written by Charles T. Horngren and published by . This book was released on 2010-01-01 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experience More "I Get It" Moments both Inside and Outside of the Classroom This solid textbook takes a student oriented approach and clearly introduces the world of accounting. The often difficult and intimidating topics in introductory accounting courses are reinforced with a wide variety of exercises and problems allowing students to practice similar questions many times until the concepts are clear. Horngren's student oriented approach allows instructors to "Plan for Success" by improving student success and better classroom management. This new edition received substantial input from students who provided insights on how to improve the text from their perspective.
Download or read book Introduction to Management Accounting Chap 1 14 written by Charles T. Horngren and published by Pearson Educación. This book was released on 2005 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make the right decisions with Horngren/Sundem/Stratton! Horngren/Sundem/Stratton's best-selling texts emphasize decision-making throughout each chapter. Decision-making is introduced in the early text chapters and also appears in many of the text features: "Making Managerial Decisions" boxes, critical thinking exercises, and more. As always, students develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation. Two text versions enable faculty to select a text that only covers management accounting concepts (Chs. 1-14) or one that includes three chapters of financial accounting review (Chs. 1-17). New OneKey provides the convenience of having all text resources in a single location and available in your choice of course management platform: BlackBoard, WebCT, and CourseCompass. OneKey also includes PH Grade Assist on-line homework with automatic grading and infinite practice for students).
