Kategoria BISAC: Business & Economics >> Accounting - Managerial

Is Purchase Price Equal to Fair Value?

With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, Fair Value for Financial Reporting answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value...

Praise for Case Studies in Performance Management

"With this book, Tony Adkins has made an important contribution to the body of knowledge of managerial accounting."
--From the Foreword by Gary Cokins, lead strategist, Business Performance Management Solutions group with SAS Institute and internationally recognized expert in advanced cost management and performance improvement systems

"If you want to achieve direction, traction, and speed in business, Case Studies in Performance Management: A Guide from the Experts is a must-read . . . jam-packed with golden...

The business management trend of Value-Based Management (VBM) and the related area of Shareholder Value are attracting considerable interest. Modern finance theory suggests that the primary goal of a firm should be to maximise shareholder wealth and increasingly firms are targeting the creation of value for shareholders as their principal objective. Advocates of this theory suggest that this is not only good for shareholders but also for the company as it encourages investment.

The Handbook of Fraud Deterrence encompasses the applicable professional standards and common applications for forensic accounting, fraud deterrence, and fraud investigation services. It is the first book that explains fraud deterrence through internal control improvement within the structure of forensic accounting procedures.

A comprehensive introduction to management accounting, enabling students to develop an understanding of the importance of accounting as a management tool, for example in:

• Using and interpreting accounting to allow rational decisions to be made.


• Making and implementing plans based on accounting decisions.


• Exercising financial control over organizations.

Contents include: costs and decision making; investment appraisal; cost-volume-profit analysis, full costing; budgets and budgetary control; standard...

Explaining how management accounting techniques can transform a firm's operations, this text looks at how to integrate management accounting into TQM and JIT systems; use value added accounting and advanced costing techniques; and covers areas of quality, economic value and performance measurement.

'Managing Finance' has been designed both to enable managers to use accounting in the management of their business and to show how this can be done in a socially responsible way.

The pace of development in financial reporting has accelerated sharply during the last few years and shows no sign of abating as the UK prepares to comply with International Accounting Standards.

This text gives accounting professionals an understanding of UK accounting standards and demonstrate how they are used in practice. It is the perfect companion for those who need to keep abreast of changes to accounting standards or who need to see how the standards are applied in practice.

Accounting Standards includes:
* Summaries outlining the principles behind UK accounting...

The Sarbanes-Oxley Act is a mandatory requirement for all corporations listed in the US. Compliance is not an option.

This book is written as a "working manual" for the senior management to grasp the Act and its implications. It provides a section by section overview of the Act and the appropriate action to take in each case.

There is coverage of how UK companies listed in, or doing business with America also have to comply with the Sarbanes-Oxley Act. A description of the UK version of SOX is also included.

The Appendix describes the (minor) variations for Canadian...

Aimed at the senior managers of SMEs who are looking to sell all or part of the business. This book shows how to implement Corporate Governance procedures to add both perceived and real value to a business. Implementing CG procedures before sale of the business is likely to add a premium to the price, increase the pool of buyers at the asking price and bring a business to the top of the acquisition shopping list.

The book is in two sections. The first addresses the basic theory underpinning Corporate Governance to help the reader understand and decide which compliance issues are...

Planning and budgeting is one of the hottest topics in accounting; global spending on budgeting software is booming and is predicted to continue to grow throughout this decade. It's big business.

This book focuses on 'Driver-Based' budgeting (ie using external and internal non-financial drivers to predict live item expenses). The book shows the benefits that Driver-Based Budgeting brings and as such is a 'tool kit for change'. Case studies and worked examples are used throughout to ensure understanding, as well as checklists on implementation issues.

- Transform the process of...

This book is designed to act as a financial statement phrase book and dictionary rolled into one. It will enable those new to the financial world to draw meaning from the wealth of information contained within financial documents that were previously considered out of bounds.

Furthermore, although the pages within this book will be an invaluable springboard to those starting out in the world of accountancy, its primary aim is to enable commercial managers working within every facet of a business to meet clearly defined objectives.

It will enable these professionals to take commercial...

A comprehensive study of the applications of a power control exchange framework of accounting to management control systems, this text includes chapters which deal with the issues from a sociological perspective, rather than an organizational sociological perspective.

Hardbound. Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the new century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital...

Provides a review of the structures and characteristics of the various financial and corporate governance systems that exist in different countries around the world. This book also examines how various financial and corporate governance systems protect companies from, or expose them to, short-term pressures.

Hardbound. This volume offers a collection of papers that further our understanding of the broad uses of management accounting information. Papers presented reflect the diverse applications that the discipline has observed in recent years with topical coverage including: product pricing, performance measurement, budgetary participation, activity-based costing in different countries and adoption issues, strategic control systems, managers' quality effort decisions, budgetary control, research and advertising spending and its allocation, accounting information and conflicts, activity-based...

Hardbound. Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the new century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital...

Hardbound. Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the new century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital...

Hardbound. Volume 4 in this research series contains nine papers. Following the tradition of the earlier volumes, it is similar in style to the first three volumes and illustrates ongoing research thrusts on a variety of financial economics issues that are germane to working capital management. The papers have been logically divided into three parts.The first part of the volume focuses on the issues covering short-term interest rates, short-term financial management, and a cash balance model. Part two contains papers that examine the issue of trade credit analysis under a competitive pricing...