El efecto impostivo: calidad de la información fiscal suministrada e incidencia de su aplicación en las cuentas anuales

un estudio empírico

El trabajo consta de dos partes, en la primera se realiza un análisis de las alternativas existentes en el tratamiento contable del impuesto sobre beneficios y se lleva a cabo una revisión de la literatura empírica existente, tanto extranjera como nacional. En la segunda parte ...

A practical approach to company accounting

This title focuses purely on company accounts, rather than dealing with areas such as group accounts, sole traders and partnerships. Many accounting reference works are aimed at larger businesses and take into account the additional requirements imposed by the Financial Services Authority (for listed companies ...

Management accounting

The fifth edition of this text has been fully revised to include: new questions from professional examinations bodies including, the Institute of Chartered Accountants, the Institute of Chartered Secretaries and the Institute of Company Accounants; extended treatment of balancing scorecards; international aspects of transfer pricing ...

Life-cycle costing

using activity-based costing and Monte Carlo methods to manage future costs and risks

1. Introduction. What Does It Cost? .The Role of Life-Cycle Costing. Why Activity-Based Life-Cycle Costing? Notes. 2. Basics of Life-Cycle Costing. What Is a Life Cycle? What Is a Cost? Four Ways of LCC. Notes. 3. Uncertainty Analysis and Risk Management.What are Risk and ...

Manual de contabilidad y control de gestión

Constituye una herramienta de trabajo esencialmente práctica, para una correcta aplicación de las normas contables vigentes y la utilización del «Plan de Cuentas». Trata cada tema a través de un método de exposición claro y accesible, que puede constituir un sencillo pero completo procedimiento de ...

Benefit-cost analysis

financial and economic appraisal using spreadsheets

Benefit-Cost Analysis offers the perfect introduction to benefit#cost analysis. The book closely integrates the theory and practice of benefit#cost analysis using a spreadsheet framework. The spreadsheet model is constructed in a truly original way which contributes to transparency, provides a check on the ...

La creación de valor para el accionista

Los accionistas conforman el grupo de mayor importancia estratégica en una empresa. Por este motivo, numerosas firmas establecen como objetivo financiero la maximización del valor de la empresa en mercado para los accionistas, de forma que se constituya en objetivo director de la toma de ...

Corporate valuation

a guide for managers and investors

INDICE PART I: BASIC CONCEPTS OF CORPORATE VALUATION. 1. Why Corporate Valuation? 2. A Complete Corporate Valuation for a Simple Company. Appendix 2. Comparing Bond and Stock Valuation Models with the Corporate Valuation Model. PART II: INTERMEDIATE CONCEPTS OF CORPORATE VALUATION. 3. Financial Statements and ...

Contabiliad de costos

principios y esquemas

La disciplina conocida como Costos ha evolucionado desde su antigua interpretación vinculada con las actividades puramente industriales a su concepción actual de problemática presente en toda actividad económica. Al mismo tiempo, lo ha hecho desde su concepción eminentemente contable hasta su inserción dentro del amplio ...

2003 Miller Governmental GAAP Guide

For State and local governments

Description Financial professionals who work with state and local governments must stay current with emerging governmental standards or face some unfortunate consequences. This one-of-a-kind tool discusses all the promulgated accounting principles applicable to financial reporting by state and local governments. Readers will get a thorough ...

Análisis económico-financiero

supuestos prácticos

El análisis económico-financiero es un instrumento de gran utilidad para la generación de información crítica para la toma de decisiones empresariales. Sin embrago, este análisis raramente resulta extrapolable a otras realidades empresariales puesto que factores como la pertenencia a un sector productivo o como la ...

Consolidación contable y fiscal de los grupos de sociedades

El régimen de tributación consolidada ofrece ventajas importantes sobre el régimen general del Impuesto sobre Sociedades, y que deben ser tenidas en cuenta: diferimiento de impuestos, mejora de la rentabilidad por la ausencia de retenciones en determinados supuestos, inmediata compensación de resultados negativos y deducciones ...

2003 Miller GAAS Guide

a comprehensive restatement of standards for auditing, attestation, compilation, and review

Miller GAAS Guide delivers the latest pronouncements so CPAs and other financial professionals can perform flawless engagements. You won't find a more complete listing of SASs, SSARSs, and SSAEs anywhere. We even cover critical SOPs. But that's just the beginning. We've compiled ...

Hidden financial risk

understanding off-balance sheet accounting

It is now painfully clear that "earnings management" has managed little, other than some short-term gain for a handful of managers and a long-term catastrophic erosion of the public faith in financial reporting. But it is not too late for the accounting industry to turn ...

How and why audits must change

practical guidance to improve your audits

This volume provides specific and practical guidance on conducting higher quality audits, covering risk-based auditing, analytical procedures, and CAATs (Computer Assisted Accounting Techniques) such as data extraction software and internal controls. The credibility of independent audits has plummeted. Despite legislation designed to improve audit quality ...

Corporate aftershock

the public policy lessons from the collapse of Enron and other major corporations

"The greatest tragedy of the Enron debacle is not likely to be the consequences of its bankruptcy, but from the erroneous institutional reforms that will take hold if its causes are not well understood. This thorough and thoughtful set of essays touches on all aspects ...

Corporate collapse

accounting, regulatory and ethical failure

This revised edition of Clarke, Dean and Oliver#s provocative book tells why accounting has failed to deliver the truth about a company#s state of affairs or to give warning of its drift towards failure. Well- known corporate collapses from the 1960s to the ...

The recurrent crisis in corporate governance

Since the mid-1980s two crises have overtaken governance of the American corporation - the loss of competitiveness in the 1980s and the loss of investor trust in financial management in the late 1990s. This book proposes specific changes in conduct to resolve these crises, principally by ...

Enron:anatomy of greed

the unshredded truth from an Enron insider

Brian Cruver was a first-hand witness to the disturbing, surreal and hilarious moments of Enron's long dance with death. When he first entered Enron's office complex, 'the Death Star', he was the epitome of the classic Enron employee: young, brash, obscenely overpaid and ...

Wiley Practitioner's Guide to GAAS 2004

covering all SASs, SSAEs, SSARSs and interpretations

This latest resource to understanding GAAS addresses the toughest part of an accountant#s job#identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner#s Guide to GAAS 2004, the only reference written by the ...