Kategoria BISAC: Business & Economics >> Auditing

This resource will keep you up-to-date on current GAAP and statutory accounting and audit guidance as well as provide a good grounding on the industry, its products and regulatory issues, and the related transaction cycles that an insurance entity is involved with. Relevant guidance contained in standards issued through August 1, 2015 is included.

Key Benefits:

• Reviews the characteristics of life insurance products, as well as a background of all the related transaction cycles that an insurance entity is involved with.
• Provides helpful information for...

Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies.

This 2016 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures.

This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous regulatory developments.

Key Benefits:

• The latest auditing...

This book is a collection of the contributions to the Governing Europe project, which tackles the current situation and the future developments of the European mechanism of governance, putting forward a series of policy and institutional recommendations for the medium and long term, aimed at improving the democratic nature and the effectiveness of the European decision-making processes.

Immer wieder kommt es bei der Besetzung von Ausschussen zu Pattsituationen zwischen dem Regierungs- und dem Oppositionslager. Der Autor geht der Frage nach, wie mit derartigen Pattsituationen umgegangen werden soll. Dabei berucksichtigt er einerseits die staatsrechtlichen Vorgaben fur die Ausschussbesetzung, die durch die Rechtsprechung des Bundesverfassungsgerichts konturiert wurden. Andererseits tragt er der politischen Praxis, namlich dem regelmaig geschlossenen Agieren von Regierungs- und Oppositionslager in den Ausschussen, Rechnung. Am Ende seiner Untersuchung unterbreitet der Autor...

This book adopts a critical perspective to analyze the Europe-2020 Strategy and its effects on the transformation of the European productive and social model, particularly in Spain. The evidence provided in this book suggests that the Europe-2020 strategy cannot be dissociated from the policies of commodification initiated in the Stability and Growth Pact (Maastricht, 1997) nor from the Austerity measures implemented to deal with the financial crisis in 2007.

These policies of "commodification" and "austerity" are seriously limiting Europe-2020 capacity to foster a smart,...

This volume, originally published in 1997, reports the findings of extensive archival and contextual research into the surviving accounting and business records of some 200 British Industrial Revolution enterprises. This study presents an overview of cost accounting and cost management practices, whilst investigating these methods in the three dominant industries of the period – iron, textiles, and mining. In addition, it provides two organisational case studies – the Carron Company and Boulton & Watt. Finally, it explores two issues central to Industrial Revolution costing – the...

This book, first published in 1914, examines the economic position of women at the turn of the twentieth century. Women’s economic position had been undermined by the helpless dependence engendered, among the better-off, by nineteenth century luxury, and among manual workers by the loss of their hold upon land and by the decline of home industries. The essays collected here examine the changing state of affairs, with a new force at work: the revolt of the modern woman against economic dependence in all forms.