Бухучет, налогообложение, аудит ЛитРес

Are your accounting and auditing skills up-to-date and on-par with industry standards? This guide provides updates on the latest standards, including accounting, auditing, compilation, preparation, and review. It covers important industry changes such as revenue recognition, leases, financial instruments, and SASs, and includes practical applications for each, to help you understand and apply the standards to real-life scenarios. Key topics covered include: Accounting, auditing, and attestation standards updates FASB projects and exposure drafts Private company financial reporting Revenue Recognition Leases, Financial Instruments, Peer Review, Trust Services, Cyber Security, SSAEs Going Concern; Private company financial reporting

The authoritative guide to governmental GAAP compliance, fully updated for 2019 Wiley GAAP for Governments 2019 is the definitive resource for accurate information on the latest pronouncements and guidelines applicable to state and local governments and entities. Designed as a practical application guide for professional users, this comprehensive resource provides expert coverage of all significant developments to governmental accounting principles over the previous year. Focusing on practical application, this essential guide provides detailed information on all relevant areas of GAAP including general and special revenue funds, capital project funds and debt service funds, derivative instruments, and many more. This book incorporates all of the pronouncements issued by the Governmental Accounting Standards Board (GASB) as well as proposed new statements or interpretations currently outstanding and relevant information on the GASB agenda for the upcoming year. Governmental accounting standards are continuously evolving, and practitioners must stay up to date with the latest changes if compliance is to be maintained. This invaluable guide offers in-depth guidance on GAAP standards, interpretation, applications, and procedures to help you: Keep pace with the latest accounting pronouncements Ensure compliance with all GAAP-required disclosure guidelines Understand how GAAP applies to school districts, public institutions, and individual pension plans Strengthen understanding of material with flowcharts, diagrams, and charts This efficiently organized guide enables users to locate, understand, and apply relevant information with ease. Wiley GAAP for Governments 2019 provides financial reporters with expert guidance and up-to-date information required to ensure compliance and lighten the workload. Highly regarded for its efficient and accurate coverage of material, this book is the definitive reference for financial professionals.

The Controlling Concept: Cornerstone of Performance Management is a guide to controlling, and how to adopt controlling effectively in business practice.This book describes, by means of the 'House of Controlling', how you can effectively implement controlling in your business practice. For instance, it clarifies the following questions:Chapters are supplemented by organisational checklists and business practice examples, drawn from Horváth & Partners' many years of experience developing and implementing controlling concepts at home and abroad.Contents:

• Nature and Structure of Controlling
• Management Accounting
• Strategic Planning
• Operative Planning, Budgeting and Forecasting
• Financial Management and Financial Controlling
• Management Reporting
• IT System
• Controlling Organisation
• Governance
• Trends

Readership: Business and finance practitioners and researchers, performance management practitioners and researchers, business owners, management professionalsControlling;Performance Management;House of Controlling;Management Accounting;Financial Accounting;Strategic Planning;Operative Planning;Budgeting and Forecasting;Financial Management;Financial Controlling;Management Reporting;IT Systems;Controlling Organisations;Governance0Key Features:

• This book aims to show practitioners how to effectively implement controlling in their business practices
• This book provides organisational checklists and plenty of examples from various business practices drawn from Horváth & Partners' many years of experience

In the fall of 2008, the world watched in horror as the U.S. housing finance system shattered, triggering a global financial panic and ultimately the Great Recession. Now, nearly a decade later, the long and slow housing recovery has reached a critical moment. Though the housing finance system has stabilized, it remains in the hands of the federal government, leaving taxpayers exposed to the credit risk while private funding remains mostly on the sidelines. Principles of Housing Finance Reform identifies the changes necessary to modernize the housing finance system, identifying guiding principles that should underlie a rebuilt system. Contributors to the volume set out a wealth of innovative solutions that are possible within this framework, presenting proposals for long-term structural reforms that would infuse new life into the U.S. housing finance system while enhancing long-term stability. Nearly a decade after the inception of the Great Recession, reform proposals have arisen across the political spectrum. This is a moment of opportunity for rebuilding a key sector of the U.S. economy. The research in this volume represents the best thinking of policy researchers and economic experts on the challenges that lie ahead and provides a roadmap for reforms to create a system characterized by liquidity, stability, access, and sustainability. Contributors: W. Scott Frame, Meghan Grant, John Griffith, Diana Hancock, Stephanie Heller, Akash Kanojia, Patricia C. Mosser, Kevin A. Park, Wayne Passmore, Roberto G. Quercia, David Scharfstein, Phillip Swagel, Joseph Tracy, Susan M. Wachter, Dale A. Whitman, Mark A. Willis, Joshua Wright.

This book, the fourth volume of Studies on Balkan and Near Eastern Social Sciences, is a collection of empirical and theoretical research papers in the social sciences regarding the Balkans and the Near East written by researchers from several different universities and institutions. The book addresses economic, financial, political, historical, sociological, and international relations and health, cultural, and feminist issues in the region of the Balkan and the Near East. The book is aimed at educators, researchers, and students interested in the Balkan and Near Eastern countries.

Building and maintaining effective financial models See-Through Modelling provides a solid theoretical and practical basis for becoming an advanced financial modeller in Excel. It gives the theory and practical detail necessary to build and maintain a financial model yourself. This is done with particular reference to project finance and by drawing upon the lessons learned from UK PFI. In this book Dominic Robertson covers the key aspects of financial modelling, including: – Financial theory – Modelling theory – Excel theory and techniques – A step-by-step practical guide to building a project finance operating model – Computer set-up and efficient use – Keyboard skills – Macro-economic data collection He also includes key practical techniques such as how to: – Greater strategic vision due to vast forecast flexibility – Lower risk of modelling errors due to standardised modelling – Decrease reliance on individual analysts due to increased ease of model interchange – Clear, detailed and holistic modelling function training outline Learning to build a UK PFI project finance model is an extremely good place to start to learn financial modelling. UK PFI is like the world in miniature with simplified operations and simplified finance but containing all the accounting and cash elements that make for a wide-ranging experience. See-Through Modelling is for finance directors who are looking for a deeper understanding of the dynamics of their enterprise and those who want to understand the benefits of adopting a see-through modelling strategy within their enterprise. It is also an invaluable resource for aspiring financial modellers in general and project finance modellers in particular.

This book examines the main issues discussed in the field of public finance. It covers critical debates such as revenue forecasting models, the taxation of sharing economy, tax incentives to green bonds, tax literacy, collective investment institutions, digitalization of tax administration, pharmaceutical spending, tax expenditures, Armey Curve, Okun’s law, private educational institutions, and taxation of artificial intelligence. The book consists of twelve chapters on «controversial issues in the public finance» mentioned above.

How America was Tricked on Tax Policy explains how regular citizens were “tricked” by the outdated view of economists that much heavier taxation of labor rather than capital is economically justifiable. The truth is that workers pay their taxes while the rich pay very little. Based on reputable sources of information, including publications of the Organization for Economic Cooperation and Development (OECD), official statistics data, and the publications in high-ranked journals, the book paves the way for a new policy-making process aimed to achieve more sustainable taxation and to increase the wellbeing of citizens as the main goal of any modern state policy.  Dealing with critically important and underexplored topics in tax policy, the book challenges an enshrined dogma that is rarely challenged at the level of policy. In doing so, this book envisions policy changes that could be highly impactful in a new political administration. This book proposes that governments should look for not just corporate income tax rate reduction when announcing their tax reforms but should equally focus on the reduction of the overall tax burden on labor. The negative impact and high social cost of wage taxation is exemplified by the key areas of tax policy that are relevant for every wealthy state, such as taking due care of public health, investing in education and wellbeing of children, and supporting small business for the overall benefit to society. The book compellingly argues how tax policy could be improved by incorporating science and scientific methods.

Innovation is highly relevant to every organization. Yet, eighty percent of innovation projects never reach the market. Many have a false start. The Innovation Expedition is written to inspire you with practical tools on HOW to start innovation effectively. It gives you practical and visual tools. The remarkable stories of how great explorers overcame unexpected setbacks will inspire you. How Columbus discovered America, how Hillary reached the summit of Everest and how Neil Armstrong got to be the first man on the Moon. With 240 pages full of exploration stories, quotes, charts, cases, checklists, formats and innovation maps, ‘The Innovation Expedition’ is an inspiring visual toolkit to start innovation successfully. It’s written for innovators: managers, consultants, entrepreneurs and organization leaders.

By January 2012 all major economies, apart from the US, will provide financial reports using International Financial Reporting Standards (IFRS). This book sets out the key differences between IFRS and US GAAP from a practitioner's perspective, although financial analysts will also benefit from the material presented. The financial crisis has been attributed to, among other things, a perceived lack of transparency in the financial markets. In general, transparency implies an ability to see the reported results of an entity's financial activities clearly and to use these results in making investment decisions. At question is the belief that transparency in financial reporting will lead to transparency in financial markets. Unfortunately, this link may be more subjective than most of us wish. Ruth Ann McEwen presents an analysis of reporting issues affecting transparency under IFRS, compared with US GAAP, and suggests areas of concern for preparers and users of financial reports. Providing an invaluable guide for all accountancy professionals, the book also contains a technical analysis of major accounting issues raised by convergence, and indicates areas of interest during initial adoption of IFRS by US entities. This authoritative book provides all the essential information required for advanced practitioners and analysts at this critical juncture.

The easy way to come to grips with Sage 50 Accounts Written by a Sage 50 Accounts expert and packed with step-by-step instructions, this hands-on, accessible guide is the easiest way to master this popular small business accounting software. Walking you through every aspect of setting up and using Sage 50 Accounts—from installing software to running VAT returns and producing year-end accounts—Sage 50 Accounts For Dummies offers easy-to-follow guidance on the quickest way to complete tasks and customise Sage to suit your specific business needs. Recommended by 90% of accountants, Sage 50 Accounts is Europe's best-known small business accounting package. Now completely updated to reflect the latest version of Sage 50 Accounts, this friendly guide takes the hassle out of working with the software. In no time, you'll be navigating your way around the new Sage 50 Accounts interface, making sense of the latest changes to backups, and confidently taking control of your business' finances—freeing you up to spend your time managing other areas of your business. Reflects the latest changes in the 2015 edition of Sage 50 Accounts software Shows you how to set up and use Sage 50 Accounts with minimal fuss Provides helpful screenshots to help you every step of the way Offers guidance on going mobile with the Sage 50 app Whether you're new to Sage 50 Accounts or just need to get up and running on the newest software, this no-nonsense guide makes it easy.

How multinationals contribute, or don’t, to global prosperity Globalization and multinational corporations have long seemed partners in the enterprise of economic growth: globalization-led prosperity was the goal, and giant corporations spanning the globe would help achieve it. In recent years, however, the notion that all economies, both developed and developing, can prosper from globalization has been called into question by political figures and has fueled a populist backlash around the world against globalization and the corporations that made it possible. In an effort to elevate the sometimes contentious public debate over the conduct and operation of multinational corporations, this edited volume examines key questions about their role, both in their home countries and in the rest of the world where they do business. Is their multinational nature an essential driver of their profits? Do U.S. and European multinationals contribute to home country employment? Do multinational firms exploit foreign workers? How do multinationals influence foreign policy? How will the rise of the digital economy and digital trade in services affect multinationals? In addressing these and similar questions, the book also examines the role that multinational corporations play in the outcomes that policymakers care about most: economic growth, jobs, inequality, and tax fairness.

In 2014, the U. S. government adopted a new quarterly statistic called gross output (GO), the most significance advance in national income accounting since gross domestic product (GDP) was developed in the 1940s. The announcement came as a triumph for Mark Skousen, who advocated GO nearly 25 years ago as an essential macroeconomic tool and a better way to measure the economy and the business cycle. Now it has become an official statistic issued quarterly by the Bureau of Economic Analysis at the U. S. Department of Commerce. In this new revised edition of Structure of Production, Skousen shows why GO is a more accurate and comprehensive measure of the economy because it includes business-to-business transactions that move the supply chain along to final use. (GDP measures the value of finished goods and services only, and omits B-to-B activity.) GO is an attempt to measure spending at all stages of production. Using GO, Skousen demonstrates that the supply-side of the business spending is far more important than consumer spending, is more consistent with economic growth theory, and a better measure of the business cycle.