Traditional economic and accounting theories focus on investor -owned enterprise which deal with the production of goods and services to maximize its economic value for shareholders. This book offers an alternative perspective. It focuses on non-profit organisations that produce goods and services with the intention of maximizing social value for the broader community.
The thesis empirically investigates two conflicting views on the accounting treatment of R&D outlays according to IAS 38. Proponents of a capitalization of R&D outlays argue that this accounting policy provides relevant information to investors. In contrast, those opposing such a capitalization state that the resulting asset is too uncertain.
Advances in Management Accounting publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, Advances in Management Accounting is well poised to meet the needs of management accounting scholars.
This book describes the construction of algebraic models which represent the operations of the double entry accounting system. It gives a novel, comprehensive, proof based treatment of the topic, using such concepts from abstract algebra as automata, digraphs, monoids and quotient structures.
Bookkeeping and accounting are crucial skills that no business can be without. This book quickly teaches you the insider secrets you need to know to in order keep control of the books. The highly motivational 'in a week' structure of the book provides seven straightforward chapters explaining the key points, and at the end there are optional questions to ensure you have taken it all in. There are also cartoons and diagrams throughout, to help make this book a more enjoyable and effective learning experience.
Filling a void in the market of more than half a million QuickBooks Online subscribers, this book provides detailed coverage of the various QuickBooks Online plans along with accounting advice, tips and tricks, and workarounds for the program's limitations. This comprehensive guide to setting up and using the newest version of this program includes specific how-to instruction as well as plenty of explanations and information.
The book explains the important concepts / terms used in FI, provides you with several consulting, configuration, and usage tips on a variety of application components within FI. Separate chapters on SAP FI Tables and SAP FI Transaction Codes will help you navigate this complex software! This book will be an invaluable guide to everyone in the SAP community: beginners, end-users, programmers, and trainers
On July 22, 2014, the Senate Committee on Finance held a public hearing on the taxation of cross-border income. This book, prepared by the staff of the Joint Committee on Taxation for the hearing, includes a description of present law, background on recent global activity related to the taxation of cross-border income, and descriptions and a comparison of recent proposals to reform the U.S. international tax system.
Ever wondered what phrases like 'underwater mortgage', 'money mules', 'peer to peer lending', 'virtual key pad', 'bit coins' and many more such unique terms imply? This book attempts to add to the understanding of these words by giving their source of origin and evolution.