бухучет / налогообложение / аудит (страница 38)

Автор: Kalin Mitjan

This book helps students and practicing scientists alike understand that a comprehensive knowledge about the friction and wear properties of advanced materials is essential to further design and development of new materials. With important introductory chapters on the fundamentals, processing, and applications of tribology, the book then examines in detail the nature and properties of materials, the friction and wear of structural ceramics, bioceramics, biocomposites, and nanoceramics, as well as lightweight composites and the friction and wear of ceramics in a cryogenic environment.

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Автор: С. Ю. Ржеуцкая

Книга является обобщением многолетнего опыта авторов по обучению студентов и школьников старших классов основам программирования. Тематику ее можно определить как «Конспект начинающего программиста» или «Популярный учебник». Изложение материала построено таким образом, чтобы читатель сумел понять основные принципы разработки компьютерных программ, не увязнув в многочисленных тонкостях языка Turbo Pascal. В книге содержатся краткие сведения об алгоритмизации и программировании, операторах, процедурах, функциях и модулях, приводятся описания основных конструкций языка, иллюстрированные большим количеством примеров, рассмотрены основные приемы программирования и практической работы в интегрированной среде Turbo Pascal. Для школьников старших классов и студентов.

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Автор: Н. С. Макаров

Развитие CASE-средств шло поэтапно. Эволюция привела CASE-средства к высшему уровню в процессе разработки – проектированию и моделированию. Эти два процесса представляют собой наиболее ответственную стадию, трудоёмкость и сложность которой невозможно переоценить. Моделирование предметной области и построение рабочей модели представляют собой первоисточник для всего проекта в целом. Выделение сущностей в какой-либо предметной области до сих пор является процессом, основанным более на эмпирическом, нежели на формализованном знании. Аналитики, выполняющие эту работу, отражают предметную область в некоторой форме понятной для проектировщиков. Передача результатов анализа предметной области означает формальный старт проекта. Однако как показывает практика, достаточно большое количество проектов ведется по итерационной схеме разработки, вследствие чего на каждом этапе требования к продукту уточняются, а предметная область дополняется и расширяется её описание. Таким образом, незначительные дополнения осуществляемые в процессе моделирования зачастую могут вызвать трудоёмкие изменения в самом проекте. Именно использование CASE-средств на этапе моделирования и описания предметной области, может снизить трудозатраты на каждой итерации проекта. Для реализации этого необходимо внедрить на уровне моделирования предметной области инструмент, который можно было бы использовать на всех уровнях исполнения проекта, начиная с моделирования и заканчивая кодированием и тестированием. В настоящее время единственным полнофункциональным средством моделирования с четкой и строго формализованной структурой является UML (Unified Modeling Language). Применение UML является наиболее существенным нововведением в подходах к разработке, основанной на моделировании, которое включает в себя нормальные процессы и создание эффективных архитектур по сравнению с предыдущими методиками и нотациями описания предметной области.

Серия: Прикладная информатика. Научные статьи

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Автор: Arif Ahmed

A comprehensive guide to understanding and auditing modern information systems The increased dependence on information system resources for performing key activities within organizations has made system audits essential for ensuring the confidentiality, integrity, and availability of information system resources. One of the biggest challenges faced by auditors is the lack of a standardized approach and relevant checklist. Understanding and Conducting Information Systems Auditing brings together resources with audit tools and techniques to solve this problem. Featuring examples that are globally applicable and covering all major standards, the book takes a non-technical approach to the subject and presents information systems as a management tool with practical applications. It explains in detail how to conduct information systems audits and provides all the tools and checklists needed to do so. In addition, it also introduces the concept of information security grading, to help readers to implement practical changes and solutions in their organizations. Includes everything needed to perform information systems audits Organized into two sections—the first designed to help readers develop the understanding necessary for conducting information systems audits and the second providing checklists for audits Features examples designed to appeal to a global audience Taking a non-technical approach that makes it accessible to readers of all backgrounds, Understanding and Conducting Information Systems Auditing is an essential resource for anyone auditing information systems.

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Автор: Colin Barrow

Get your head around company finance. Whether you're a small business owner or a corporate manager with budget responsibilities, having an understanding of your company's finances is crucial. This user-friendly guide takes you through all the key elements of UK business accounting, covering everything from evaluating profit margins and establishing budgets to controlling cash flow and writing financial reports. The third edition has been fully updated throughout and includes brand new content on the emergence of IFRS and dealing with foreign exchange. The book is organised into five Parts: Part I: Accounting Basics Part II: Getting a Grip on Financial Statements (Including cash flow, cash flow statements financial reports, profit and loss accounts) Part III: Accounting in Managing a Business (Including managing profit performance, budgeting, ownership structures, costs, and difference accounting methods) Part IV: Financial Reports in the Outside World (All about auditors and advisors, and how investors read financial reports) Part V: Part of Tens

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Автор: Trugman

This is the workbook to be used in conjunction with Understanding Business Valuation, Fifth Edition, covering various valuation approaches, methods, and techniques. This fifth edition simplifies a technical and complex area of practice with real-world experience and examples.

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Автор: Группа авторов

This fifth edition simplifies a technical and complex area of practice with real-world experience and examples. Expert author Gary Trugman's informal, easy-to-read style, covers all the bases in the various valuation approaches, methods, and techniques. Author note boxes throughout the publication draw on Trugman's veteran, practical experience to identify critical points in the content. Suitable for all experience levels, you will find valuable information that will improve and fine-tune your everyday activities.

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Автор: Penny Titman

As many parents know, eczema amongst children can be a difficult, painful and frustrating condition to cope with for the parent and the child. It frequently causes irritable behaviour in the child and sleep disruption. This can result in parenting difficulties, and may even place the child at increased risk of behavioural and emotional problems. In addition to covering the medical aspects of the condition, Understanding Childhood Eczema focuses on the psychological consequences and how they can be managed, as well as psychological factors in treatment. Revealing the advantages and drawbacks of conventional therapies, this easy-to-follow guide explains all aspects of childhood eczema in an accessible manner to help you and your child cope with this distressing condition. Penny Titman is an experienced clinical child psychologist who has extensive experience in working with children and families with chronic health problems. She has completed a PhD on the psychological impact of skin conditions on children and their families which included a study of childhood eczema on the family.

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Автор: Chris Higgins

The purpose of this book is to help nurses, midwives and health professionals to better understand how the work of clinical laboratories contributes to patient care. It answers the following questions: Why is this test being ordered on my patient? What sort of sample is required? How is that sample obtained? And most importantly: What is the significance of the test result for my patient? Retaining its accessible and user-friendly style, the aim of this book remains the same: to provide nurses with as much relevant information as possible about the most commonly requested laboratory rests. This is not a book about laboratory technique – its focus is on the clinical significance of test results, and therefore the patient. The third edition is more comprehensive in terms of the number of tests discussed, incorporates colour to aid the accessibility, and includes more paediatric content.

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Автор: Willi Brammertz

Unified Financial Analysis arrives at the right time, in the midst of the current financial crisis where the call for better and more efficient financial control cannot be overstated. The book argues that from a technical perspective, there is no need for more, but for better and more efficiently organized information. The title demonstrates that it is possible with a single but well organized set of information and algorithms to derive all types of financial analysis. This reaches far beyond classical risk and return or profitability management, spanning all risk categories, all valuation techniques (local GAAP, IFRS, full mark-to-market and so on) and static, historic and dynamic analysis, just to name the most important dimensions. The dedication of a complete section to dynamic analysis, which is based on a going concern view, is unique, contrasting with the static, liquidation-based view prevalent today in banks. The commonly applied arbitrage-free paradigm, which is too narrow, is expanded to real world market models. The title starts with a brief history of the evolution of financial analysis to create the current industry structure, with the organisation of many banks following a strict silo structure, and finishes with suggestions for the way forward from the current financial turmoil. Throughout the book, the authors advocate the adoption of a 'unified financial language' that could also be the basis for a new regulatory approach. They argue that such a language is indispensable, if the next regulatory wave – which is surely to come – should not end in an expensive regulatory chaos. Unified Financial Analysis will be of value to CEOs and CFOs in banking and insurance, risk and asset and liability managers, regulators and compliance officers, students of Finance or Economics, or anyone with a stake in the finance industry.

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Автор: Danielle Stein Fairhurst

Utilise Excel 2013 capabilities to build effective financial models Using Excel for Business Analysis, Revised Edition provides practical guidance for anyone looking to build financial models. Whether for business proposals, opportunity evaluation, financial reports, or any other business finance application, this book shows you how to design, create, and test your model, then present your results effectively using Excel 2013. The book opens with a general guide to financial modelling, with each subsequent chapter building skill upon skill until you have a real, working model of your own. Financial tools, features, and functions are covered in detail from a practical perspective, and put in context with application to real-world examples. Each chapter focuses on a different aspect of Excel modelling, including step-by-step instructions that walk you through each feature, and the companion website provides live model worksheets that give you the real hands-on practice you need to start doing your job faster, more efficiently, and with fewer errors. Financial modelling is an invaluable business tool, and Excel 2013 is capable of supporting the most common and useful models most businesses need. This book shows you how to dig deeper into Excel's functionality to craft effective financial models and provide important information that informs good decision-making. Learn financial modelling techniques and best practice Master the formulas and functions that bring your model to life Apply stress testing and sensitivity analysis with advanced conditionals Present your results effectively, whether graphically, orally, or written A deceptively powerful application, Excel supports many hundreds of tools, features, and functions; Using Excel for Business Analysis eliminates the irrelevant to focus on those that are most useful to business finance users, with detailed guidance toward utilisation and best practice.

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Автор: Группа авторов

Praise for VALUE MAPS «Equivocator, Explorer, Experimenter, Exploiter, Extender—Chapter 12 might be well served as mandatory reading for all subject matter experts! SPARC is not a valuation, per se, but rather a separate consulting engagement that might interest a client—especially if that client is preparing for a sale or planning an exit strategy. Miller has taken the good ideas from five disciplines and married them with value enhancement, creating what could become a very good 'add-on' consulting engagement. NACVA recommends, and looks forward to, further dialogue related to this new approach. This book will open your eyes to new opportunities.» —Parnell Black, MBA, CPA, CVA, Chief Executive Officer, National Association of Certified Valuation Analysts (NACVA) «No one illuminates the murky intersection where business strategy and private company value creation meet better than Warren Miller. Now he's focused his extensive professional training and real-world experience to produce this intellectually rich, yet down-to-earth and fun-to-read road map we can all use. Business owners and leaders, financial analysts, management consultants, wealth managers, CPAs, business brokers, private equity investors, business appraisers—no one should plan to increase the value of an enterprise without Value Maps in their passenger seat.» —David Foster, CEO, Business Valuation Resources «Private-equity analysts do not often come across scholarly and technical professional reading laced with laugh-out-loud moments! Yet this is exactly what one finds in Value Maps. Warren Miller's advice stems from his career as a finance executive, a CPA, a valuation analyst, and a 'recovering academic.' With pitch-perfect balance, Warren has created both a must-have professional reference guide and a best-practices road map designed to enhance the profitability of your client's business and your own—all in a very readable style with just a 'spoon-full of sugar.' Enjoy the read!» —Gary M. Karlitz, ASA, CPA, Partner-in-Charge, Valuation Services, Forensic Services, and Forensic Accounting, Citrin Cooperman & Company, LLP «Extremely readable, with numerous real-world examples—valuation specialists who don't read this book will soon be looking for a new profession. Miller takes the term 'valuation' to new levels, suggesting that appraisers can indeed add real value to their clients' businesses. Clients should demand that a valuation professional read this book before he or she will be hired.» —Alfred M. King, Vice Chairman, Marshall & Stevens, Inc.

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Автор: Gomtsyan Arthur

Examines the emerging therapeutic role of TRPV1 TRPV1 is considered an integrator of noxious stimuli and therefore may be at a crossroads for pain transmission pathways. Because of its potential for managing multiple pain types, including osteoarthritis, chronic low back pain, neuropathic pain, and cancer pain, some consider it «the holy grail» of pain management. This dedicated reference summarizes available data related to the potential therapeutic utility for TRPV1 ligands. With contributions from many of the world's leading experts on TRP channels, Vanilloid Receptor TRPV1 in Drug Discovery covers the important TRPV1 target for drugs to treat painful conditions such as inflammation, arthritis, and cancer pain. The book discusses: Recent advances in biology, chemistry, and pharmacology at both the preclinical and clinical stage of the dynamic area of TRPV1 drug discovery research The potential for drugs targeting TRPV1 in painful conditions such as inflammation, arthritis, and cancer The development of analgesic drugs Other applications for TRPV1, including the treatment of respiratory disease and diabetes Featuring data relevant to the therapeutic potential of TRPV1 and the medicinal chemistry involved in designing TRPV1 antagonists, Vanilloid Receptor TRPV1 in Drug Discovery is a key tool for researchers in the pharmaceutical industry and academia involved in pain, ion channels, and analgesic drug development.

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Автор: Marine Habart-Corlosquet

With the impact of the recent financial crises, more attention must be given to new models in finance rejecting “Black-Scholes-Samuelson” assumptions leading to what is called non-Gaussian finance. With the growing importance of Solvency II, Basel II and III regulatory rules for insurance companies and banks, value at risk (VaR) – one of the most popular risk indicator techniques plays a fundamental role in defining appropriate levels of equities. The aim of this book is to show how new VaR techniques can be built more appropriately for a crisis situation. VaR methodology for non-Gaussian finance looks at the importance of VaR in standard international rules for banks and insurance companies; gives the first non-Gaussian extensions of VaR and applies several basic statistical theories to extend classical results of VaR techniques such as the NP approximation, the Cornish-Fisher approximation, extreme and a Pareto distribution. Several non-Gaussian models using Copula methodology, L?vy processes along with particular attention to models with jumps such as the Merton model are presented; as are the consideration of time homogeneous and non-homogeneous Markov and semi-Markov processes and for each of these models. Contents 1. Use of Value-at-Risk (VaR) Techniques for Solvency II, Basel II and III. 2. Classical Value-at-Risk (VaR) Methods. 3. VaR Extensions from Gaussian Finance to Non-Gaussian Finance. 4. New VaR Methods of Non-Gaussian Finance. 5. Non-Gaussian Finance: Semi-Markov Models. About the Authors Marine Habart-Corlosquet is a Qualified and Certified Actuary at BNP Paribas Cardif, Paris, France. She is co-director of EURIA (Euro-Institut d’Actuariat, University of West Brittany, Brest, France), and associate researcher at Telecom Bretagne (Brest, France) as well as a board member of the French Institute of Actuaries. She teaches at EURIA, Telecom Bretagne and Ecole Centrale Paris (France). Her main research interests are pandemics, Solvency II internal models and ALM issues for insurance companies. Jacques Janssen is now Honorary Professor at the Solvay Business School (ULB) in Brussels, Belgium, having previously taught at EURIA (Euro-Institut d’Actuariat, University of West Brittany, Brest, France) and Telecom Bretagne (Brest, France) as well as being a director of Jacan Insurance and Finance Services, a consultancy and training company. Raimondo Manca is Professor of mathematical methods applied to economics, finance and actuarial science at University of Roma “La Sapienza” in Italy. He is associate editor for the journal Methodology and Computing in Applied Probability. His main research interests are multidimensional linear algebra, computational probability, application of stochastic processes to economics, finance and insurance and simulation models.

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Автор: Joachim Stiller

Die Philosophie gilt als eine der sch?nsten Besch?ftigungen der Welt. Aber was ist eigentlich Philosophie? Was k?nnen, d?rfen, sollen wir uns darunter Vorstellen. Der Philosoph Joachim Stiller versucht hier eine Begriffsbestimmung anhand von 17 Zitaten gro?er Philosophen. Eigene Definitionsversucht schlie?en sich an und am Ende wartet Stiller mit einem ganzen Feuerwert von Aphorismen auf, die dem ganzen einen ausgesprochen unterhaltsamen Abschluss geben.

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Автор: Ralph Hartleben E

Werbe- oder Kommunikationsberater in Unternehmen, Kontakter oder Strategic Planner in Agenturen oder Consultants m?ssen Gesch?ftsstrategien analysieren, Elemente aus der Marketingtheorie praxisgerecht umsetzen und daraus Entscheidungen zur Kommunikation konsistent ableiten. Unterst?tzt durch eine F?lle von Beispielen pr?sentiert dieses Buch einen praxisbew?hrten Ansatz, ein «Konzept f?r Konzepte».

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Автор: Mark Webber

NATO, the most successful alliance in history, is beset by unresolved tensions and divergent interests that are undermining its cohesion, credibility and capability. In this new book, Mark Webber, James Sperling and Martin Smith explore four key post-Cold War developments that threaten NATO's survival: an overextended geostrategic reach and an unwieldly security policy portfolio; a failure to address capability short-falls and meet defence spending benchmarks; US weariness and European wariness that call NATO into question; and intra-alliance discord over Russia’s place in the European security order and how to deal with Moscow’s destabilization of Georgia and Ukraine. The authors propose in response a range of policy options that could reinvigorate NATO, but conclude with a note of caution. Alliances come and go and most are cast into the dustbin of history. If NATO is to avoid this fate, it must not only address the major problems that trouble it, but also get to grips with future challenges to alliance cohesion and credibility, from Brexit to the emerging contest with China.

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Автор: Группа авторов

Here are the essential steps that accounting firms must take to improve audit quality. The author provides detailed coverage of important topics such as risk-based auditing techniques, analytical procedures, technology, and internal controls. After explaining why frequently used audit approaches are inadequate for detecting material fraud, the author: Provides specific and practical guidance to help auditors conduct higher quality audits Offers guidance to financial executives on ways to evaluate their independent audits Describes the steps that accounting firms must take to implement these much-needed changes Order your copy today!

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Автор: Edward F. Kearney

The most practical, authoritative guide to Federal Government auditing Now in its second edition, Wiley Federal Government Auditing is authored by four CPAs who are partners at Kearney & Company, a CPA firm that specializes in providing auditing, accounting, and information technology services to the Federal Government. This single-source reference provides you with up-to-date information on applicable laws, regulations, and audit standards. Created for both professionals and others performing Federal Government audits, this guide condenses the abundant, complex criteria for Federal Government auditing into concise, accessible topics you'll refer to frequently and presents: An easy-to-navigate format that allows you to find needed information quickly Detailed guidance on what, why, how, and by whom Federal audits should be made Discussion on internal control over Federal financial reporting Recent developments in auditing standards Federal financial statements, budgeting, accounting, and more Coverage of the scope and work required in an audit of Federal departments and agencies Examples of Federal audits Separate chapters devoted to auditing and evaluating Federal IT systems; performance audits; procurement and contract audits; and grant audits Written in a non-technical style and complete with helpful exhibits, this guide is a «go-to» reference for government auditors, Inspectors General, public accountants, military comptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. The content also applies to contractors and grantees, universities, and other nonprofits and organizations that have repeated financial dealings with the Federal Government.

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Автор: Joanne M. Flood

The complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2016 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains numerous examples and illustrations, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, comprehensive guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will: Refer to GAAP standards and ASEC statements Understand relevant terminology, concepts, and rules Study detailed examples to gain a solid working knowledge of the standards Gain confidence by practicing GAAP applications before using it in the field This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to information through the point-and-click Index and Table of Contents. A thorough study and analysis of all US Generally Accepted Accounting Principles, Wiley GAAP 2016 is the essential reference.

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Автор: Joanne M. Flood

Streamline financial statement preparation with this cross-referenced guide Financial Statement Disclosures Manual is a natural complement to Wiley GAAP , providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification® (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. When used with other Wiley GAAP resources, this arrangement helps users perform additional research and easily find more detailed information on requirements, with disclosures referenced to FASB's ASC. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users. Determining the correct wording and presentation formats for disclosures is a time consuming effort. Standards are continually updated, and the latest changes to revenue recognition impact virtually all financial statements. This book is a guide to enhanced disclosure as standardized by FASB, and works in conjunction with other Wiley GAAP products to provide a complete professional reference. Find specific GAAP codification and explanations quickly and easily Get up to speed on the latest developments and updates Follow references to relevant content in Wiley GAAP and the Disclosure Checklist Study expertly-prepared examples to understand GAAP applications Enhanced disclosure requirements have come about in response to accounting scandals, the proliferation of complicated instruments, and the pressure toward transparency. Keeping abreast of the latest developments – and their applications and requirements – is an essential but time-consuming part of the accountant's role. Financial Statement Disclosures Manual simplifies statement preparation by providing complete disclosures information, cross-referenced to relevant GAAP information and tools.

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Автор: Graham Holt

– Explanations of IFRS® and IFRIC interpretations – Practical insights into implementation issues – Worked-out illustrations and examples – Case studies with solutions – Multiple-choice questions with answers – Extracts from published financial statements A one-stop resource for understanding and applying current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS® Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS® standards. This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards. Clearly explaining the IASB standards so that even first-time adopters of IFRS® will understand the complicated requirements, the Third Edition presents: Ten recently issued and revised IFRS® standards including business combinations, financial instruments and newly issued IFRS® for SMEs New International Financial Reporting Interpretations Committee (IFRIC) projects Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS®/IAS standards Case studies or «problems» with solutions illustrating the practical application of IFRS®/IAS Excerpts from published financial statements around the world Designed with the needs of the user in mind, IFRS® Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS®/IAS certification exam.

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Автор: PKF Ltd International

The one-stop resource for IFRS interpretation and application, updated for 2018 Wiley IFRS 2018 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner's perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance. The IASB's efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation. Review the latest IFRS rules and standards Apply guidelines and best practices appropriately Gain expert insight on IFRS interpretation and implementation Ensure compliance and verify completeness Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners' understanding of how to apply them correctly in real-world cases. Wiley IFRS 2018 offers a complete, up-to-date reference to help you apply and comply with the latest international standards.

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Автор: Warren Ruppel

Detailed, practical coverage of GAAP, tailored to not-for-profit organizations Wiley Not-for-Profit GAAP 2015 is a thorough examination of the authoritative standards for measurement, presentation, and disclosure as applied to not-for-profit organizations. Clear and concise, this user-friendly guide explains the fundamentals of GAAP in an easily-accessible format that includes flowcharts and diagrams to help facilitate the reader's understanding of the material presented, including a financial statement disclosure checklist to confirm GAAP adherence. Designed specifically for accountants in public practice and industry, this guide covers all relevant FASB and AICPA guidelines, to provide a complete reference tool for auditors who need a comprehensive understanding of GAAP for not-for-profit organizations. Due to these organizations' unique characteristics, not-for-profit accountants must adhere to specific Generally Accepted Accounting Principles. These requirements are complex and ever evolving, but Wiley Not-for-Profit GAAP 2015 brings them together in a single volume that contains the most up-to-the-minute information available. Refine basic financial statements, including Financial Position, Activities, and Cash Flow Tackle not-for-profit-specific issues like fundraising, noncash contributions, affiliations, and pledges Tailor accounting methods to the specific type of organization, with budgeting, tax reporting, and regulatory advice Discover how general accounting topics like assets, mergers, and liabilities are applied to not-for-profit organizations Preparers and auditors of not-for-profit accounts must stay up-to-date on the latest GAAP practices to best serve the organization, while complying with all disclosure, reporting, and regulatory requirements. Wiley Not-for-Profit GAAP 2015 provides extensive coverage and practical advice on the latest GAAP, tailored to the not-for-profit organization's unique needs.

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Автор: Joanne M. Flood

A comprehensive guide to GAAS for 2020, covering critical auditing standards, practices, and procedures Over the last few years, the AICPA has clarified all its professional standards, raising challenges for the accounting professional to stay current and in compliance. This edition will give auditors and accountants the knowledge and understanding they will need to competently perform and successfully complete their engagements. With this valuable resource, readers will have a comprehensive guide to the latest professional standards, practices, and procedures. The Wiley Practitioner's Guide to GAAS 2020 provides an analysis of all SASs, SSAEs, SSARSs, and Interpretations. This one book provides all the most recent revisions to the standards, explaining them in a clear way that’s designed for greater understanding. Whenever standards are changed, professionals need guidance on conducting engagements efficiently and effectively. This guide to GAAS and other professional standards provides helpful, systematic direction that saves auditors and accountants time and supports them in their jobs. Readers will have a comprehensive view of moving through the process of auditing, reviewing, compiling, and preparing financial statements and performing attestation services. In addition to explanations, readers will get a detailed discussion of current issues and gain the benefits of practice notes, illustrations, checklists, and questionnaires to reference. Practitioners will find: Organization based on the way auditors use the Statements on Auditing Standards, ensuring efficiency and ease of navigation Comprehensive guidance through the auditing process Explanations of all attestation standards Updates and interpretations of Statements on Standards for Accounting and Review Services The Wiley Practitioner's Guide to GAAS 2020 is a fully updated resource for completing audit, attestation, review, compilation, and preparation engagements successfully.

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Автор: Группа авторов

The clearest, easiest-to-use guide to understanding all the clarified standards, including the new attestation standards—fully updated! This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) is not just about auditing. It addresses the toughest part of an accountant's job—identifying, interpreting, and applying the many audit, attest, review, compilation, and preparation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2018 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)—as well as advice on exactly how to remain fully compliant with each. Wiley Practitioner's Guide to GAAS 2018 is organized according to the logical arrangement of the clarified standards, presenting each section individually, and explaining how it is related to the engagement process. Guidance is offered on the entire process, in the form of practice notes, checklists, questionnaires, and real-world examples, illustrating how the fundamental requirements of each section are applied. Other key features include: A brief identification of each auditing, SSAE, and SSARS section, with effective dates and tips on how to apply it Highlights of new requirements in the clarified attestation standards Concise listing and descriptions of each section's specific mandates, including definitions Easy-to-read capsule summary of interpretations, plus selected technical alerts Helpful techniques for remaining compliant with each standard

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Автор: Michael Ramos J

The clearest, easiest-to-use guide to understanding GAAS 2006 on the market-fully updated! 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 2006 offers the accounting professional a clear, accessible distillation of the official language of those standards, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)-as well as advice on exactly when and how to remain fully compliant with each. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards, Wiley Practitioner's Guide to GAAS 2006 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied. Other key features include: A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered through-out a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandates Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard New in GAAS 2006! Proposed changes required by the new risk assessment suite of eight auditing standards, including those related to: Understanding the client's business Internal control Materiality Assessing risk and performing audit procedures Changes to the requirements for audit documentation when performing an audit of a privately held company

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Автор: Robert Schober

Wireless Information and Power Transfer offers an authoritative and comprehensive guide to the theory, models, techniques, implementation and application of wireless information and power transfer (WIPT) in energy-constrained wireless communication networks. With contributions from an international panel of experts, this important resource covers the various aspects of WIPT systems such as, system modeling, physical layer techniques, resource allocation and performance analysis. The contributors also explore targeted research problems typically encountered when designing WIPT systems.

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Автор: Каве Рашиди

Аудиокнига для всех поклонников медицины и черного юмора, которые любят себя без остатка! Кое-кому кажется, что анус не таит в себе никаких загадок. Но любой медик подтвердит, что это несусветная чушь. Кто-то скажет, что не существует серьезных анальных заболеваний. И это утверждение так самонадеянно, что даже опасно. Другие полагают, что анус имеет элементарное анатомическое строение. Однако это не так. Кто-то может считать себя экспертом по анальному сексу. Но это не соответствует действительности, ведь большая часть человечества не умеет даже пользоваться ректальными свечами. Двое норвежских врачей без стеснения расскажут о самом важном и самом смешном отверстии человеческого тела и ответят на все вопросы, которые вы боялись задать (если они и вовсе приходили вам на ум). © Kaveh Rashidi, Jonas Kinge Bergland, 2017 © Перевод Е. П. Серёгиной, 2019 © ООО «Издательство АСТ», 2019 © & ℗ ООО «Аудиокнига», 2019 Продюсер аудиозаписи: Татьяна Плюта

Серия: Научпоп для всех

Исполнители: Игорь Ломакин

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Автор: Amanda Aguillard

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Автор: Коллектив авторов

В сборнике публикуются работы, представленные на XVII Открытую научно-практическую конференцию учащихся «Мир науки» по всем основным дисциплинам, преподаваемым в рамках школьной программы.

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