Kategoria BISAC: Business & Economics >> Accounting - General

An Introduction to the Mathematics of Finance: A Deterministic Approach, 2e, offers a highly illustrated introduction to mathematical finance, with a special emphasis on interest rates. This revision of the McCutcheon-Scott classic follows the core subjects covered by the first professional exam required of UK actuaries, the CT1 exam. It realigns the table of contents with the CT1 exam and includes sample questions from past exams of both The Actuarial Profession and the CFA Institute. With a wealth of solved problems and interesting applications, An Introduction to the...

Dieses Buch zeigt, dass systematisches Selbstcontrolling in Kleinstunternehmen gar nicht so anspruchsvoll sein muss. Es braucht vor allem ein systematisches und planvolles Herangehen und das Einrichten eines Management-Cockpits, aus dem zu jedem Zeitpunkt fur die Fuhrungskraft mit wenig Aufwand ersichtlich ist, wie das Unternehmen strategisch und unter Vermogens-, Erfolgs-, Liquiditats- und Risikoaspekten dasteht. Selbstcontrolling bezeichnet controllinggerechtes Verhalten bzw. Controlling durch Unternehmerinnen und Unternehmer bzw. Geschaftsfuhrerinnen und Geschaftsfuhrer selbst, das heit...

Georg Loscher untersucht, welche managementorientierten und berufsstandischen Steuerungspraktiken in Wirtschaftsprufungsgesellschaften existieren und durch welche Mechanismen diese Steuerungspraktiken integriert werden. Der Autor zeigt auf, wie Praktiker mit Konflikten aus den Anforderungen aus Management und Berufsstand umgehen und welche Rolle berufsstandische Institutionen fur die Steuerung von Wirtschaftsprufungsgesellschaften spielen. Die Arbeit verknupft Praxistheorie und Neoinstitutionalismus auf innovative Weise, um das Phanomen "Steuerung von Wirtschaftsprufungsgesellschaften"...

This book provides an exhaustive view of China s Management Control Systems (MCS), examining the development of theory and practiceand presenting a framework that integrates China s unique enterprise regulations, corporate culture and managerial mindset into management control systems. The work offers detail about the effects of China s economic reforms on management control in Chinese enterprises and insightful comparisons with Western theory and Western examples. Readers will discover important themes and the evolution of theory in MCS, including discussions of frameworks and the links...

The purpose of this book is to offer a more systematic and structured treatment of the research on accounting‐based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions.

Since its inception, valuation research in accounting has evolved primarily along an "empirically driven" path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance...

This new guide provides accounting and valuation guidance for impairment testing of goodwill. Specifically, it focuses on practice issues related to the qualitative assessment and the first step of the two-step test.

This resource is a valuable tool for auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to goodwill impairment testing (including the qualitative assessment). It is also a vital resource for preparers of financial statements of public and private companies that follow FASB guidance on...