Audit and Accounting Guide
Audit and Accounting Guide

Author: AICPA

Publisher: John Wiley & Sons

Published: 2019-09-11

Total Pages: 976

ISBN-13: 1948306646

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State and local government audit and accounting is changing rapidly. This title features insights, comparisons, and best practices for some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes dual guidance for accountants and auditors early implementing GASB Statement No. 84, Fiduciary Activities. Topics covered also include: • Financial reporting and the financial reporting entity • Revenue and expense recognition • Capital asset accounting • The elements of net position • Accounting for fair value • Municipal securities offerings • Tax abatements

AICPA Professional Standards 2019
AICPA Professional Standards 2019

Author: AICPA

Publisher: John Wiley & Sons

Published: 2019-10-08

Total Pages: 3732

ISBN-13: 1119669359

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Updated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. New to this edition: Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services

Cases in Financial Reporting
Cases in Financial Reporting

Author: D. Eric Hirst

Publisher: Prentice Hall

Published: 2005

Total Pages: 326

ISBN-13:

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For intermediate and financial accounting courses at the MBA and undergraduate level, or a supplement to financial statement analysis texts. This collection of financial accounting cases is designed to help students become financial statement users. Each case utilizes financial statement information (balance sheet, income statement, statement of cash flow and/or footnotes) and a number of topical questions. Students use the financial statement information to infer and interpret the economic events underlying the numbers. Related articles taken from business publications accompany some cases, and information from the articles is incorporated into the case question material. Also available the Pearson Custom Case Program.

New Models of Financing and Financial Reporting for European SMEs
New Models of Financing and Financial Reporting for European SMEs

Author: Eva Kaili

Publisher: Springer

Published: 2019-02-28

Total Pages: 204

ISBN-13: 3030028313

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This book looks at the 23 million registered Small and Medium Enterprises (SMEs) that make up 98 per cent of the EU economy. Addressing the high end of SMEs in terms of new models for SME funding and financial reporting, this merged way of looking at SMEs reveals a ‘myopic’ thinking in terms of net present value and (future) cash flows generating short-termism and low risk appetite for business. This is not an accounting issue, but rather a preference toward certain financial tools. A segment of SMEs, the ones that seek new ways of funding possibilities, as well as modern technologies (MTFs listing, blockchain, ICOs, etc.) do require, even without knowing, IFRS for SMEs. This book reveals how market conditions impact the financial performance and sustainability of SMEs and also generate innovative policy interventions and financing strategies for SME integrity and efficiency. The authors frame their arguments in the context of the Capital Markets Union, looking at the Innovation Triangle, SME growth ecosystem and business models. They conclude by advocating for closing the circle of financing and financial reporting for SMEs, while considering if new financial models of financing and financial reporting are good for all the SMEs or only for some. The economy is being shaped by new models of financing and financial reporting. Read this practitioners’ view to understand the current changes and challenges.

Faculty Participation in Decision Making
Faculty Participation in Decision Making

Author: Carol Everly Floyd

Publisher: Study of Higher Education

Published: 1985

Total Pages: 134

ISBN-13:

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The literature concerning higher education and generic organization theory is reviewed to address various questions relating to faculty participation in institutional decision-making. Attention is directed to: the rationale for faculty participation, alternative types of participation, participation in academic senates, participation by functional area, participation at the system and state levels, participation and centralization/decentralization, strengthening consultative processes, and increasing faculty satisfaction and participation. Generic organization theory provides extensive reasons why participation in organizational decision-making can improve employees' satisfaction and performance. Types of faculty participation in institutional decision-making are separate jurisdictions, shared authority, and joint participation. Faculty participation can involve curriculum design, faculty personnel status, selection and evaluation of administrators, planning, budgeting, and planning for retrenchment or financial exigency. Joint faculty and administrator efforts may focus on four important areas: rebuilding collegial foundations, shaping the consultative framework, increasing the availability of information, and facilitating group deliberations. Areas for further analysis are suggested. (SW)

Ebook: Advanced Accounting
Ebook: Advanced Accounting

Author: Joe Ben Hoyle

Publisher: McGraw Hill

Published: 2014-10-16

Total Pages: 932

ISBN-13: 0077171888

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The approach used by Hoyle, Schaefer, and Doupnik in the new edition allows students to think critically about accounting, just as they will do while preparing for the CPA exam and in their future careers. With this text, students gain a well-balanced appreciation of the Accounting profession. As Hoyle 12e introduces them to the field’s many aspects, it often focuses on past controversies and present resolutions. The text continues to show the development of financial reporting as a product of intense and considered debate that continues today and into the future. The writing style of the eleven previous editions has been highly praised. Students easily comprehend chapter concepts because of the conversational tone used throughout the book. The authors have made every effort to ensure that the writing style remains engaging, lively, and consistent which has made this text the market leading text in the Advanced Accounting market. The 12th edition includes an increased integration of IFRS as well as updated accounting standards.

Research Handbook on Nonprofit Accounting
Research Handbook on Nonprofit Accounting

Author: Daniel Tinkelman

Publisher: Edward Elgar Publishing

Published: 2023-08-14

Total Pages: 449

ISBN-13: 1800888287

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Bringing together a diverse team of renowned accounting scholars, this incisive Research Handbook presents a comprehensive evaluation of current research on nonprofit accounting, noting its major accomplishments and outlining opportunities for future study.

Planning Models for Colleges and Universities
Planning Models for Colleges and Universities

Author: David S. Hopkins

Publisher: Stanford University Press

Published: 1981-06

Total Pages: 574

ISBN-13: 0804766320

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Drawing on the authors' extensive experience at Stanford University as well as the work of others, this first systematic approach to fiscal and human resource planning in colleges and universities shows how decision models can and should become an integral part of the planning process. The authors first discuss the uses and misuses of planning models in general and the principles and methodologies for developing such models. They then describe many specific models that have proved to be useful at Stanford and elsewhere in solving immediate problems and establishing long-term goals. These models cover such diverse programs as medium- and long-range financial forecasting; estimating resource requirements and the variable costs of programs; long-run financial equilibrium and the transition to equilibrium; faculty appointment, promotion, and retirement policies; predicting student enrollments; and applying value judgments to financial alternatives. The final chapter discusses the applicability of Stanford-based planning models to other schools.