Improving Accounting Reliability
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Improving Accounting Reliability
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Author : Henning Kirkegaard
language : en
Publisher: Praeger
Release Date : 1997-10-30
Improving Accounting Reliability written by Henning Kirkegaard and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-10-30 with Business & Economics categories.
Statements should be dynamic, current, complete, and comprehensible. Most importantly, instead of focusing on profit and owners' equity, financial statements should concentrate on a firm's solvency or insolvency. It then becomes possible, using modern technology, to anticipate liquidity problems before they occur, therefore limiting or even preventing future losses. This is precisely the essence of the new model Kirkegaard proposes and develops with forceful clarity. His book will prove to be essential reading, not only for professional and academic accountants, but also for investors, corporate management, and skilled observers of the business scene.
Accounting For Growth In Latin America And The Caribbean
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Author : Henri Fortin
language : en
Publisher: World Bank Publications
Release Date : 2009-11-18
Accounting For Growth In Latin America And The Caribbean written by Henri Fortin and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-11-18 with Business & Economics categories.
The importance of moving toward high-quality, global standards of accounting and auditing has never been clearer. In the midst of the global financial and economic crisis, the leaders of the Group of 20 met and issued their Declaration on Strengthening the Financial System , placing significant emphasis on sound accounting and auditing standards as a critical piece of the international financial architecture. Transparent and reliable corporate financial reporting underpins much of the Latin America and Caribbean development agenda, from private-sector-led growth to enhanced financial stability, facilitating access to finance for small and medium enterprises, and furthering economic integration. For nearly 10 years, the World Bank has prepared diagnostic Reports on the Observance of Standards and Codes (ROSCs) on Accounting and Auditing (A and A) at the country level. In Latin America and the Caribbean, ROSC A and A reports have been completed for 17 countries. This book takes a step back and seeks to distill lessons from a regional perspective. 'Accounting for Growth in Latin America and the Caribbean' is the first book to examine financial reporting and auditing in the region in a systematic way, drawing on the World Bank s years of experience and analysis in this area. The book is designed to inform the policy dialogue on accounting and auditing issues among government officials, the accounting profession, the private sector, academia, and civil society in LAC countries. It also seeks to disseminate the lessons learned to key players at the international and regional level, including the donor community, in order to generate momentum for reform of accounting and auditing throughout the region.
Improving Financial Management
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Author : National Performance Review (U.S.)
language : en
Publisher:
Release Date : 1993
Improving Financial Management written by National Performance Review (U.S.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Administrative agencies categories.
Judgment And Decision Making Research In Accounting And Auditing
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Author : Robert H. Ashton
language : en
Publisher: Cambridge University Press
Release Date : 1995-09-29
Judgment And Decision Making Research In Accounting And Auditing written by Robert H. Ashton and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-09-29 with Business & Economics categories.
A timely and comprehensive study on behavioural decision-making within the field of accounting.
The Accounting Profession
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Author :
language : en
Publisher: DIANE Publishing
Release Date : 2002-10
The Accounting Profession written by and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-10 with categories.
Report after the sudden failure of Enron Corp. Concerns the status of recommendations made by the Panel on Audit Effectiveness (PAE) to enhance the accounting profession's self-regulatory system. The accounting profession maintains a voluntary, self-regulatory system that includes establishing and monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight of the system. The report: determines the status of the recommendations by the PAE to address limitations of the self-regulatory system; and identifies any gaps in actions taken to implement the Panel's recommend. and their likely impact on overcoming the limitations of the self-regulatory system.
Controlling Assets And Transactions In Hospitals
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Author : Touche Ross & Co
language : en
Publisher: Healthcare Financial Management Educational Foundation
Release Date : 1982
Controlling Assets And Transactions In Hospitals written by Touche Ross & Co and has been published by Healthcare Financial Management Educational Foundation this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Hospitals categories.
The Fast Close Toolkit
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Author : Christine H. Doxey
language : en
Publisher: John Wiley & Sons
Release Date : 2019-12-24
The Fast Close Toolkit written by Christine H. Doxey and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-12-24 with Business & Economics categories.
This publication focuses on the critical methods that can be used to dramatically improve the fiscal closing process. The Record to Report (R2R) or Fiscal Closing Process is at the core of the controllership function. The process includes transaction processing, internal and external reporting, and the internal controls—the people, processes, and technology—that constitute the corporate organizational hierarchy. CFOs, controllers, and corporate finance departments require timely, accurate, and consistent data to make appropriate operational and strategic decisions and fulfill statutory, regulatory, and compliance requirements with accurate and timely data. The Fast Close Toolkit offers both strategic and tactical suggestions that can significantly improve the fiscal closing process and provides guidance on new legislation requirements, systems and best practice processes. Checklists, templates, process narratives, and sample policies are provided for every component of the fiscal close. Investors and shareholders expect fast and easy access to the data created by current business activities in the information-driven digital age. The Fast Close Toolkit provides the necessary tools and expert advice to improve the fiscal closing process. Authoritative and up to date, this book: Identifies the bottlenecks that can impact the and improvethe fiscal close process and provides best practices to help alleviate these challenges Defines the Record to Report (R2R) and recommends the roles and responsibilities for fiscal close processes flow Offers the internal controls to use for the end-to-end fiscal close process Describes approaches for risk management, R2R, and fiscal close benchmarking Identifies KPIs for all aspects of the R2R process Provides the mechanism for developing a financial close scorecard Recommends leading practices for both external and internal reporting Provides guidance on how strategic planning, the budget and forecast processes can be streamlined to enhance the fiscal close and internal reporting results Written by a respected expert on internal controls and the fiscal closing process, The Fast Close Toolkit is a valuable source of information for professionals involved in controllership and have responsibility for the fiscal close.
Earnings Quality
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Author : Elisa Menicucci
language : en
Publisher: Springer Nature
Release Date : 2019-12-21
Earnings Quality written by Elisa Menicucci and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-12-21 with Business & Economics categories.
This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various definitions of it and different approaches for its measurement. The book describes the relationship between EQ and earnings management (EM) since they can be considered related challenges, especially in the context of international financial reporting standards (IAS/IFRSs). EM occurs when managers make discretionary accounting choices that are regarded as either an efficient communication of private information to improve the informativeness of a firm’s current and future performance, or a distorting disclosure to mislead the firm’s true performance. The intentional manipulation of earnings by managers, within the limits allowed by the accounting standards, may alter the usefulness of financial reporting and lead to lower quality of earnings. The use of fair value in financial reporting has created a current debate about the impact it might have on EQ. At times, the high subjectivity in estimating fair value can allow opportunities for the exercise of management judgments and intentional bias, which can reduce the quality of financial reporting. Management discretion can result in high EM and hence in a reduction of EQ. Particularly during difficult financial periods, managers engage in EM to mask the negative effects of the turmoil, and in such circumstances accruals and earnings smoothing are attempts to reduce abnormal variations of earnings in such circumstances. This book is a valuable resource for those interested in wider perspectives on EQ and it adds to the research studies on this topic in the context of financial reporting.
Financial Literacy For Managers
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Author : Richard A. Lambert
language : en
Publisher: University of Pennsylvania Press
Release Date : 2012-05-15
Financial Literacy For Managers written by Richard A. Lambert and has been published by University of Pennsylvania Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-05-15 with Business & Economics categories.
The language of business In order to understand how your business is performing right now and to evaluate, assess, and devise new strategies to boost future performance, you need information. Financial statements are a critical source of the information you need. In direct and simple terms, Richard A. Lambert, Miller-Sherrerd Professor of Accounting at the Wharton School of the University of Pennsylvania, demystifies financial statements and concepts and shows you how you can apply this information to make better business decisions for long-term profit. You will learn to use and interpret financial data; find out what we can learn from Pepsi, Krispy Kreme, General Motors, and other companies; learn how to evaluate investment strategies; and apply your financial know-how to develop a coherent business strategy.
Just In Time Accounting
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Author : Steven M. Bragg
language : en
Publisher: John Wiley & Sons
Release Date : 2002-04-08
Just In Time Accounting written by Steven M. Bragg and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-04-08 with Business & Economics categories.
Moderne Unternehmen haben auf die jüngsten Veränderungen der Marktumgebung, z.B. technologischer Wandel und anspruchsvolle, preisempfindliche Verbraucher, entsprechend reagiert. Sie streben eine Verbesserung ihrer Unternehmensleistung an, die sich u.a. in umfassendem Qualitätsmanagement, Reduzierung des Arbeitszyklus und fertigungssynchroner Materialwirtschaft niederschlägt. So basiert z.B die fertigungssynchrone Materialwirtschaft, auch Just-in-Time Inventory Management genannt, auf einer Minimierung bzw. Eliminierung von Lagerbeständen als potentielle Verursacher von Schwund, Überschuss und Kosten. "Just-in-Time Accounting" greift diese revolutionären Methoden für das Rechnungswesen auf. Autor Steven Bragg erläutert detailliert, wie Controller und Manager im Rechnungswesen künftig schneller Berichte erstellen, wichtige Information von unwichtiger unterscheiden und dadurch Abrechnungsfunktionen mit geringerem Personalaufwand durchführen können. Hier lernen Sie, wie Sie den gesamten Abrechnungsprozess beschleunigen, Kosten senken und dabei gleichzeitig mögliche Fehler eindämmen können, die sich in diesen Prozess einschleichen. Mit zahlreichen Checklisten für eine sequentielle Prozessimplementierung. Jetzt erscheint dieser praktische Leitfaden in der 2. aktualisierten Auflage.