Crash Course in Accounting and Financial Statement Analysis
Crash Course in Accounting and Financial Statement Analysis

Author: Matan Feldman

Publisher: John Wiley & Sons

Published: 2011-07-20

Total Pages: 294

ISBN-13: 1118160614

DOWNLOAD EBOOK

Seamlessly bridging academic accounting with real-life applications, Crash Course in Accounting and Financial Statement Analysis, Second Edition is the perfect guide to a complete understanding of accounting and financial statement analysis for those with no prior accounting background and those who seek a refresher.

Financial Reporting and Global Capital Markets
Financial Reporting and Global Capital Markets

Author: Kees Camfferman

Publisher: OUP Oxford

Published: 2007-03-08

Total Pages: 702

ISBN-13: 0199296294

DOWNLOAD EBOOK

A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries.

Accounting Trends and Techniques: U.S. GAAP Financial Statements--Best Practices in Presentation and Disclosure
Accounting Trends and Techniques: U.S. GAAP Financial Statements--Best Practices in Presentation and Disclosure

Author: AICPA

Publisher: John Wiley & Sons

Published: 2017-12-04

Total Pages: 800

ISBN-13: 1945498870

DOWNLOAD EBOOK

Updated for new accounting and auditing guidance issued, this valuable tool provides hundreds of high quality disclosure examples from carefully selected U.S. companies of different sizes, across industries such as banking, credit and insurance, communication services, and healthcare from such organizations as Scotts Miracle-Gro, Coca-Cola, Caterpillar, and BB&T. Illustrations of the most important, immediate, and challenging disclosures, such as derivatives and hedging, consolidations, and fair value measurement are provided. Hot topics include statement of cash flows, going concern, and business combinations and intangibles. This edition also provides clear, direct guidance to help you understand and comply with all significant reporting requirements and detailed indexes to help you quickly find exactly what you need.

Company Financial Reporting
Company Financial Reporting

Author: Stephen A Zeff

Publisher: Routledge

Published: 2016-02-05

Total Pages: 429

ISBN-13: 1317267729

DOWNLOAD EBOOK

First published in 1992. Prior to this work no thorough study had been made of the Dutch institutional environment and of the Dutch practice of regulating the process of financial accounting despite a number of unique and influential practices originating there. The book attempts to trace the conditions, the sources and the connections of the regulatory processes for financial statements — providing orientation for readers unfamiliar with the Dutch context and a chronological survey from the 19th century to the early 1990’s. In addition to analysing the Dutch process, comparison is made with the standard-setting processes in the United States and UK. The title will be of interest to students of Business and Economics.

The Economic Function of Deferred Taxes
The Economic Function of Deferred Taxes

Author: Anna Harumova

Publisher:

Published: 2016-01-12

Total Pages: 124

ISBN-13: 9781443817080

DOWNLOAD EBOOK

Deferred tax is an accounting category that forms part of tax expense and affects the reported amounts of profit after tax for businesses. This book explores the issue of deferred taxes at both the theoretical and practical levels, and investigates the financial aspects of such deferred taxes and their economic function in companies. In practical terms, it discusses specific circumstances leading to the creation of deferred tax and their economic function. The first chapter deals with regulatory issues concerning deferred taxes and accounting, specifically noting the accrual principle and different policies for charging, as well as the valuation of fair-value accounting. The second concentrates on such problems as changes in value based on depreciation, and changes in asset revaluation changes in long-term tangible and financial assets. This is followed by a chapter focusing on the problem of an effective income tax rate. The fourth chapter traces the specific practical use and form of economic functions of deferred taxes, and solves the problem of the equitable tax burden, as well as the distribution of this burden when changing the tax rate. Overall, the book defines, analyses, synthesises and compares current methods and the role of deferred taxes in the management of companies.