Regnskaber

The book describes the historical evolution and development of accounting theories and principles. Value and valuation have been reviewed extensively. The author provides a detailed comparison between historic and fair value accounting. A comprehensive review of the literature and researchers' opinions about measurement, fair value, and historical cost value will enable the readers to understand the concepts in detail. Additionally, the book includes case studies evaluating the accounting practices in Turkey and Romania to illustrate how these concepts are implemented in practice. The reader will obtain a good understanding of the local nationalized accounting systems, and up to what extent countries have adapted to IFRS. The books discusses the usage of IT tools in accounting and analyses the impact of information technology such as big data, artificial intelligence, and data analytics in the field of accounting.

Benjamin Anderson, American Austrian, was among a handful of economists, led by Ludwig von Mises in his pioneering work The Theory of Money and Credit in 1912, who set out to integrate monetary theory into a general theory of value.Anderson devoted a major portion of his great book The Value of Money, published in 1917, to a refutation of the "mechanical" quantity theory of money.He argued that the causes and effects from which the data of the quantity equation are constructed are disaggregated and complex; whatever the correlation between the aggregate variables of the quantity equation, correlation is not causation; causation cannot be established in the equation because there are no quantitative constants in human action (in particular, velocity is not constant); the quantity theory ignores time; there is no unambiguous way to define the variables in the theory: the money stock, velocity, the quantity of goods, and the price level.Anderson further holds that whatever true propositions the quantity theory offers can as well be deduced from a correct theory of value and that many true theories of modern economics (such as the laws of demand and supply, the theory of capitalization, and Gresham's law) are inconsistent with it.Although some true propositions can be had from the quantity theory, not every conclusion derived from it is true. Anderson expended much effort to demonstrate that many theories constructed upon it are false.For example, he argued that the independence between the stock of money and the quantity of goods, assumed for the purpose of reaching the conclusion that increases in the stock of money lead to proportional increases in the price level, if carried into macroeconomics has pernicious effects.

Do you struggle with procrastination, poor money habits, or your weight? Are you disorganized, suffer from a lack of focus or spend to much time surfing the internet and watching TV?Then chances are you have an issue with self-discipline.World over, the ability to stay self-disciplined has been very elusive for most people. That may perhaps explain why we have so many rules and regulations to guide or control human behavior. Ordinarily, where there are many rules, there is a problem of people often doing what is wrong. Some of these incredible skills included are-How to change your mind set for action.How to eliminate distractions, negativity and temptations that are slowing you down.Gaining more willpowerHow to go from hard discipline to being a maintained habit.Making and keeping commitmentsReal Results Or Your Money BackTake a second to imagine how you'll feel once you become more self-disciplined. What kind of goals can you accomplish? Even if you struggled with procrastination, putting things off, and quitting all your life, you could change that now with this book Spartan Discipline.

Dieses Lehr- und Lernbuch führt als Grundlagenwerk in die komplexe Bilanzierungsproblematik des Handels- und Steuerrechts ein. Es werden grundsätzliche Fragen der Bilanzrhetorik diskutiert, die im betrieblichen Rechnungswesen eingebettet sind. Darauf aufbauend werden die handels- und steuerrechtlichen Besonderheiten behandelt. Schwierige Vorschriften werden für ein vereinfachtes Verständnis von Sachverhalten anhand zahlreicher Abbildungen visuell erläutert.Die 7. Auflage berücksichtigt aktuelle bilanz- und steuerrechtliche Änderungen und wurde vollständig überarbeitet.Zusätzlich Fragen per App: Laden Sie die Springer-Nature-Flashcards-App kostenlos herunter und nutzen Sie exklusives Zusatzmaterial, um Ihr Wissen zu prüfen.

"Build Your Rich Mindset: A Guide to Achieving Financial Success" is a comprehensive guide to developing a successful mindset for building wealth. Through 12 chapters, readers will learn practical strategies for managing money, overcoming obstacles, and cultivating habits that lead to long-term financial stability. From the importance of perseverance and resilience to the benefits of strategic thinking and risk-taking, this book covers a range of topics essential for anyone seeking to achieve financial success. With inspiring stories, practical advice, and actionable steps, this book is a must-read for anyone looking to create a rich and fulfilling life.

This is Not yourOrdinary Financial Book"This book will change your beliefs about attaining wealth in any economy. Its empowering message makes this a refreshingly uplifting read. It gives you the confidence and knowledge to build a lifetime of financial security. You'll love reading the uplifting stories that are all paired with solid and understandable financial and tax strategies anyone can use." Ed Slott, CPA, America's IRA Expert, Founder and CEO of Ed Slott and Company, Author, Public Speaker and Host of Several Popular Public Television SpecialsIn Manifest and Invest, Dawn Santoriello, CFP® aligns with The Law of Attraction providing practical sound financial advice to help you create a life of abundance. She shares practical, real-world strategies from a positive heart-centered space that uplifts and empowers you to take control. Get Financial peace of mind and economic confidenceBecome more efficient with your moneyRe-write your "money story" and change your beliefs about moneyFind what your money blocks are and clear themGet the financial tools to build, grow and keep your wealthDemystify investments - money does not have to be scaryGet into the vibration and frequency of moneyIt's not how much money you have but how much you get to keep.

The three distinct articles which form this paper-based dissertation focus on highly qualified migrants of the first and second generation, and their experien-ces in terms of microaggressions, cultural and language skills, and the interre-lation between cultural identity and bridging skills. The articles expand existing migration knowledge by looking into the experiences of highly qualified mig-rants as research has focused more on the challenges and problematic integ-ration of low qualified migrants, leading to a distorted and unbalanced picture of migrants. The articles not only concentrated on the highly skilled, but also on their individual experiences, and thus provide a more comprehensive insight into the realities of migration.

The main reason I wrote this book was because, during my 40 years of practicing as a CPA, I saw so many other bookkeepers and accountants who lacked the basic knowledge of how to record basic entries. This book is designed for Bookkeepers / Entry Level Accountants that already know the basics of how to process Payroll, Bill Customers, Post Cash Receipts, Pay Bills and Prepare Bank Reconciliations. It is designed to take your skills to the next level and make you more valuable to your employer / clients, while making you more efficient.The author spent 40 years honing his skills which made his CPA Firm one of the most efficient and profitable CPA Firms around.The procedures documented in this book are based on real life situations, not theoretical ideas that don't work in the real world.

A to Z Cost Accounting Dictionary: A Practical Approach - Theory to Calculation is a comprehensive collection of cost accounting terms, theories, and calculations. This book serves as a handy reference guide for students, professionals, and educators in the field of accounting. Each term in this dictionary has been defined in a simple and clear way, allowing readers to understand the concepts easily.The book begins by introducing cost accounting and its role in financial management. The author then goes on to explain the different costing methods used in accounting, such as job order costing and process costing. The book also covers activity-based costing (ABC), which is becoming increasingly popular in many organizations.In addition to defining accounting terms, the book also discusses practical applications of cost accounting theories. Various cost management systems and techniques, such as target costing and zero-based budgeting, are explained in detail. The author also explains how cost accounting can be used in decision-making processes, such as make-or-buy decisions and capital budgeting.The book includes a comprehensive table of contents that allows readers to quickly find the information they need. Each term in the dictionary is listed in alphabetical order, making it easy to search for a specific term. The book also includes graphs, charts, and illustrations to help readers understand complex concepts.Overall, A to Z Cost Accounting Dictionary: A Practical Approach - Theory to Calculation is an essential resource for anyone involved in cost accounting. Whether you are a student, a professional, or an educator, this book will provide you with the knowledge and information you need to understand the principles of cost accounting and apply them in the real world.

Dieses Buch wurde von drei Experten geschrieben, die mit Unterstützung von GPT, einen umfassenden Einblick in Einsatzmöglichkeiten generativer AI, wie GPT, im Finanzbereich von Unternehmen geben. Es liefert Hintergründe, Vorteile sowie die Herausforderungen und Risiken bei der Implementierung. Es werden neben allgemeinen Anwendungsmöglichkeiten im Unternehmen ebenso spezifische Anwendungen dargestellt. Dabei wird konkret in den Bereichen Controlling, Business Intelligence, Accounting, Investor Relationship, Innenrevision und Kontrollsysteme, Risikomanagement, Wirtschaftsprüfung und Datenschutz eingegangen. Das Buch befasst sich abschließend mit der Strategie im Einsatz von GPT.

Get Ready for tax season early. With this planner you can keep track of your spending and get organized for tax season at the same time. You can keep track of your bills paid, tax donations, online shopping, savings, etc all in this planner.It is a must have for every household!

The ability to sustain small businesses operating in war-torn areas is important not only to the business owners, but also to foreign communities receiving United States contract services for recovery from widespread decimation. While all small businesses address a wide range of issues, businesses operating in war-torn areas also face cultural diversity, local regulations, and potential threats to employee safety. The conceptual framework for this exploratory multiple case study was transformational-transactional leadership theory, guiding the research to discover traits and strategies of successful leaders in the population of small businesses that were profitable beyond 5 years while operating in the war-torn area of Afghanistan. In addition to participant questionnaires and review of the businesses' balance sheets, income statements, and tax returns, data were collected from 3 CEO participants in face-to-face, semistructured interviews.

This is a revision and study guide for the ACCA Audit and Assurance subject. Please note that this is not an official ACCA publication or authorized book. The guide is intended for students who wish to revise using a reference book only.The material in this guide has been written by myself based on my own research, and the ACCA syllabus has been used as a guide to ensure that the book covers all aspects relevant to the syllabus guidelines.The guide provides comprehensive coverage of all syllabus areas for the ACCA Audit and Assurance subject, and is designed to help students revise and prepare for their exams.This comprehensive audit book is intended to be a useful resource for potential readers interested in gaining knowledge in the areas of auditing and assurance engagements. The book covers a variety of essential topics such as auditing standards and certification, audit regulations, and audit risk response. It also delves into the importance of corporate governance, professional ethics, and internal control and risk management.In addition, the book provides readers with practical guidance on conducting various types of assurance engagements, including external audits, review engagements, and non-profit organizations' audits. It also discusses different auditing procedures and techniques, with a focus on substantive procedures, analytical procedures, and audit sampling.The book is structured in a logical and easy-to-follow manner, with each chapter building on the previous one. It covers both theoretical and practical aspects of auditing and is intended to appeal to a broad audience, including auditing professionals, students, and anyone interested in gaining knowledge about auditing and assurance engagements.

PIAQUINN, YEAR OF THE WOMAN, GIRL BOSS, PT. 2 IS A JOURNAL FOR CLIENTS TO TRANSACT BUSINESS. IT CAN BE UTILIZED AS A BUCKET LIST. THIS JOURNAL IS THE EXPRESSED IMAGE OF A GIRL OR WOMAN TAKING CONTROL AND TRANSLATING HER IDEAS INTO REALITY.

A fun and engaging way to learn about personal finance In The Personal Finance Cookbook, Certified Financial Planner(TM) certificant and author Nick Meyer delivers a comprehensive toolkit for personal finance tasks like budgeting, investing, and buying a house. Written in the style of a cookbook, complete with engaging imagery and in list format, the book outlines the steps you need to take to complete various personal finance tasks. It helps remove the paralysis by analysis that often accompanies money-related tasks and assists you in taking positive action. You'll explore the best way to budget for your household, how to start investing, how to buy a home and a car, how to build your credit score, and how to apply for your first credit card. You'll also discover how to maximize credit card rewards and sign-up bonuses and even how to negotiate a signing bonus at your next job. Perfect for young working people, members of growing families, and people just starting to prepare for retirement, The Personal Finance Cookbook is an indispensable and fun resource for anyone hoping to get a better handle on their money situation once and for all.

ISO 9001:2015 includes many changes that not only affect the companies aiming to achieve certification to it, but also auditors. This book is the resource auditors need to fully understand ISO 9001:2015 and help them perform audits to it.This book integrates two different types of audit strategies, conformance audits and performance audits, into one process approach audit. Conformance audits confirm that the organization is meeting the requirements of the standard, while performance audits confirm that the QMS is achieving its intended results. The book includes:An introduction to ISO 9001:2015An auditing strategy for ISO 9001:2015How to conduct a Stage 1 audit for ISO 9001:2015How to conduct a Stage 2 on-site audit for ISO 9001:2015Appendices include an introduction to process focus, an assessment report template for Stage 1 audits, a confidential assessment report template for Stage 2 audits, and an example of the format for an ISO 9001:2015 conformance checklist.

Looking for a single comprehensive resource for young adults that lays the foundation for early financial success?Want an all-inclusive, easy to understand guide that will give you a leg-up over your peers?The traditional schooling system has largely failed young men and women when it comes to financial intelligence - but that isn't going to stop you. "Financial Success for Teens" leaves no stone unturned and provides all the pieces of information and critical tools you'll need on your path to financial freedom - all in plain, actionable English.Learn how to control the power of compound interest to grow your wealth (hint: you're going to want to start today).Understand all the different types of investments, including stocks, bonds, funds, and real estate, and learn how the truly wealthy are making and keeping their fortunes.Create an investment plan customized to your goals and risk tolerance to ensure long-term success.Assess your strengths, interests, and values to choose a career path that aligns with your aspirations.Get practical tips on negotiating salaries and finding and securing high-paying positions.Master the art of budgeting, saving, and spending wisely to NEVER live paycheck-to-paycheck.Learn student debt "hacks" including how to submit the FAFSA the right way, apply for grants and scholarships, and navigating debt repayment.Discover why and how not all credit cards are created equal.It's no secret that young adults face different financial challenges today. From student loans to the rising cost of living, navigating the world of personal finance can be overwhelming, especially for those who are just starting out. The good news is, the information is out there, and you can get a head start on building a life where money is no longer an issue."Financial Success for Teens" fills this critical gap in financial education and compiles all the information in one place so that you can start making the right financial moves SOONER, because time is money.

Mastering Your Money: A Practical Guide to Budgeting and Saving For ChristiansTake Control of Your Finances and Achieve Your Financial Goals with 10 Simple StepsABOUT THIS BOOKThis book provides practical tips and actionable advice for individuals looking to take control of their finances and achieve their financial goals. Following the ten simple steps outlined in this book, readers can create a sustainable budget, cut expenses, save money, invest for the future, and ultimately achieve financial freedom. This book is ideal for students, seniors, working professionals, a parent, or someone simply looking to gain financial independence. Makes a great gift too.Overall, this book provides the following:Comprehensive coverage of personal finance topics: This book covers a wide range of personal finance topics, from budgeting to investing to retirement planning. It offers practical advice and tips to help readers improve their financial situation.Accessible language: The book is written in clear, easy-to-understand language that doesn't require prior knowledge of financial jargon or concepts.Personal stories and examples: The book includes a few real-life stories and examples that illustrate key points and make the content more relatable to readers.Actionable advice: The book doesn't just provide information - it also offers actionable advice and steps that readers can take to improve their finances.Faith-based perspective: The book offers a faith-based perspective on personal finance, which may appeal to readers looking for guidance that aligns with their religious beliefs.

The New South Wales club gaming industry is a multi-billion dollar business with some of the largest registered clubs in the world operating more poker machines than many casinos - but not subject to the same scrutiny. Their status as 'mutuals' allows them to pay little, if any, corporate income tax and low state tax rates on gaming profits.Casino Clubs NSW describes how big clubs have attained and retained a dominant position in the gaming industry. While recognising the positive role of small mutual clubs, it questions the continuing government support of big clubs through tax and regulatory concessions, and refutes claims that the bulk of gaming profits are spent on community contributions and sports sponsorship.Casino Clubs NSW presents the story of public campaigns, private lobbying and back-room machinations aimed at blocking a 2003 decision by Premier Bob Carr and Treasurer Michael Egan to increase taxes on the gaming profits of big clubs. Carr and Egan resisted these campaigns but incoming Premier Iemma backed down in order to obtain the support of some disaffected backbenchers. Hundreds of millions of dollars are being lost in state taxes. And the price is rising.'An excellent, original piece of academic social science research into a major public policy issue. It is a shame that this was not written ten years ago to provide the evidence to prevent some misguided, self-interested and costly policy decisions taken by successive governments in NSW.'- Professor Michael Johnson, University of NSW'An original contribution to knowledge and to public policy in Australia (and in the sector of gambling studies). It tells a story of policy intrigue and behind the scenes manoeuvring to preserve privileged positions.'- Professor John Wanna, Australian National UniversityTags: Betty Con Walker, Business and economics

Power of You is a book about bravery, courage, resilience, faith and belief. The Pandemic has been one of the greatest transformations and spiritual growth tool for many. It has led us to realize what matters most and forced us to live a more intentional life. You will find actionable insights, wisdom and essential strategies from a diverse group of leaders. This book will help you to master your ability to invest in people, inspire and influence you to transform with love and compassion. With your experience, skill and dedication, you can create a legacy of your leadership that will extend beyond your reach and time to develop others as leaders in their own right.The co-authors provide a step-by-step process for overcoming unexpected, gut-wrenching, mentally, emotionally and physically challenging times. Through their journey, you will discover how to control your impulses, and how to face the emotional and psychological distress from a calamity. And most of all, you'll discover the tenacity and determination that you never knew you had.This book is perfect for anyone who wants to learn how to navigate in chaos or crisis and thrive post-crisis.

Die externe Unternehmensrechnung befasst sich mit der konzeptionellen Gestaltung und den Einsatzbedingungen von Informationssystemen, die an externe Adressaten wie Investoren, Kreditgeber, Arbeitnehmer, Geschaftspartner und die Offentlichkeit gerichtet sind. Sie umfasst die Rechnungslegung, hier vor allem Jahresabschlusse, sowie weitere verpflichtende und freiwillige Finanzberichterstattung.Im Mittelpunkt dieses Lehrbuches stehen Konzeptionen, Strukturen und Anreizeffekte der Rechnungslegung, die dem Verstandnis der okonomischen Wirkungen vorherrschender Institutionen dienen. Methodisch stehen informationsokonomische Ansatze und internationale empirische Studien im Vordergrund.Als spezifische Themen werden die Informationsfunktion und Kapitalmarktwirkung der Rechnungslegung, Ausschuttungsbemessung, Bilanzierung und Bewertung, Vorsicht, Fair Values, Bilanzpolitik, Publizitat und Wirtschaftsprufung umfassend behandelt. Die dritte Auflage beinhaltet eine umfangreiche Uberarbeitung und Aktualisierung sowohl der im Detail behandelten Themen, des regulatorischen Umfelds als auch der Literatur.

This publication introduces a portable audit model to facilitate a simple, flexible, and effective audit of single or multiple quality system standards and achieve both compliance and initiation of improvement initiatives. This model is similar to a universal adaptor plug, allowing easy connection and interchangeability of the multiple standards even under rapid system changes typical of modern day operations. This universal plug will allow focus on compliance verification and improvement at a high level of consistency with minimum process disruption and cost.Emphasis is not only on compliance but also on improvement partnership with operations through the use of strategy models. These strategy models will help accentuate the internal audit role as a dynamic element and catalyst for improvement. Real life-based challenges (masked identity) are used in case studies to demonstrate the application of typical internal audit methodologies combined with an implementation engine such as Lean auditing strategies. This will clarify theories that are commonly viewed as abstract by the novice and, in some cases, misunderstood by experienced professionals.This is the breakthrough from a dormant internal audit program into a proactive tool for added-value improvement. Lean methodology is integrated through simple models that don't require one to be a Lean or Black Belt guru. The focus is using logical sense to understand and apply the concept.

For the past decade, process validation issues ranked within the top six of Food and Drug Administration (FDA) form 483 observation findings issued each year. This poses a substantial problem for the medical device industry and is the reason why the authors wanted to write this book. The authors will share their collective knowledge: to help organizations improve patient safety and increase profitability while maintaining a state of compliance with regulations and standards.The intent of this book is to provide manufacturing quality professionals working in virtually any industry a quick, convenient, and comprehensive guide to properly conduct process validations that meet regulatory and certification requirements. It will aid quality technicians, engineers, managers, and others that need to plan, conduct, and monitor validation activities.

Diese Formelsammlung enthalt und erklart finanzmathematische Formeln innerhalb finanzwirtschaftlicher Zusammenhange, wie sie in den Wirtschaftswissenschaften und in der wirtschaftswissenschaftlichen Praxis fundamental notwendig sind. Das Verstandnis der Formeln und deren praktische Anwendung werden durch nutzliche Hilfen und verstandliche Beispiele sinnvoll unterstutzt, so dass der Kontext finanzmathematischer Formeln klar und erklarlich dargestellt wird. Diese Formelsammlung ist ein unverzichtbares Tool fur Studierende der Wirtschaftswissenschaften, aber auch ein nutzliches Nachschlagewerk fur Verantwortliche aus Wirtschaft, Politik und Lehre.