Advanced financial accounting

Rigorous in its approach, Advanced Financial Accounting tackles the more complex issues of the subject in a lively and engaging mannner. Familiar in its structure and treatment of basic concepts, the seventh edition has, none the less, been thoroughly revised and updated to reflect recent ...

Finance and accounting for nonfinancial managers

all the basics you need to know

Mastering the fundamentals of financial management is a must for those with a stake in their company's and their own professional future. Packed with step-by-step examples and illustrative case studies, and fully updated to reflect the latest changes in tax laws and accounting requirements ...

Understanding financial accounts

understand the principles and practice of accounting-from book-keeping to VAT

This text is an introduction to financial accounting. It helps readers to become familiar with accountancy terms and shows how to understand the financial situations of companies. Samples show how to create a balance sheet and profit and loss accounts. INDICE Understanding the basic principles ...

Casos de contabilidad financiera

referencia a la normativa internacional

Presentamos una obra complementaria al Manual de Contabilidad Financiera publicado en esta misma colección, que proporciona al lector una visión amplia y gradual de los aspectos prácticos del proceso contable. El texto aborda las distintas aplicaciones del proceso contable desde sus aspectos más básicos hasta ...

Estados contables de circulación financiera individuales y consolidados

ÍNDICE: Capítulo I: Introducción a los estados de circulación financiera Capítulo II: Estados de circulación financiera individuales Capítulo III: Estados de circulación financiera consolidados Capítulo IV: Análisis de los estados de circulación financiera.

Dividend policy

theory and practice

Presenting different ways to think about one of the most intriguing subjects in financial economics, this title explores the puzzle presented by dividends. Irrational and subject to fashion, yet popular and desirable, they remain a priority amongst managers, even while perceived as largely symbolic. After ...

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 ...

Consolidación contable y fiscal de los grupos de sociedades

INDICE # Noción mercantil de grupo de sociedades. # Introducción a la consolidación contable. # Funciones y otros aspectos de las cuentas consolidadas. # El concepto de grupo fiscal. # El proceso de consolidación por el método de integración global. # La eliminación inversión-fondos propios. # El ejercicio de primera consolidación. # Consolidación ...

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 ...

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 ...