Sowohl die US-GAAP als auch die IFRS ringen seit Jahren um ein bilanztheoretisch geschlossenes Gesamtkonzept. Der Widerspruch zwischen income and expense view und asset and legal responsibility view ist ungelöst. Stefanie Schmitz erklärt aus historischer und wissenschaftstheoretischer Sicht, warum das Ziel eines intern konsistenten Rechnungslegungssystems bis heute nicht erreicht ist. Gleichzeitig positioniert die Autorin die bilanztheoretische Forschung in der Gegenwart. Sie beleuchtet die methodischen Möglichkeiten und Grenzen dieser normativen Forschungsrichtung im Vergleich zum weitverbreiteten (natur)wissenschaftlich geprägten Forschungstrend.
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Selling: Critical Approaches explores a broad differ of essential theories and views to shed new light on the organisation, workings and outcomes of the marketing business at this time. Chris Wharton presents the social, cultural and monetary place of selling all through historic previous, with chapters monitoring the tactic of selling from manufacturing to reception.
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Written to help auditors bounce start their group's near precise-time financial data monitoring and sharing capabilities, Harnessing the Power of Continuous Auditing provides step-by-step instruction on the strategy to assemble, market, implement, and deal with a worthwhile regular auditing program. Taking concept to reality, author and internal audit skilled Robert L. Mainardi presents auditors, company executives, business unit managers, practitioners, and consultants with a full road map to regular auditing, from start to finish. Beginning with a thorough definition of the matter, Mainardi debunks the quite a few myths surrounding the course of?along with the commonest misperception that the internal
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The 8th Edition of Accounting & Auditing Evaluation: Tools & Strategies by Thomas R. Weirich, Thomas C. Pearson, and Natalie Tatiana Churyk builds upon earlier factors with a continued give consideration to accounting curriculum, along with Intermediate Accounting, Authorities and Non-Income Accounting, Tax, Superior Accounting, and Accounting Precept. It moreover focuses on the correct approach to perform accounting, auditing, tax, and business evaluation in an ever altering accounting and auditing panorama. Furthermore, the textual content material provides information, insights, and additional evaluation options to develop environment friendly experience in evaluation and analysis.
A step-by-step technique for planning and performing an analysis of internal controls Crammed with specific steering for small-business compliance to SEC and PCAOB requirements referring to Sarbanes-Oxley 404, Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies provides you with specific steering on working with auditors to understand benefits and worth reductions.
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