Author: CAANZ (Chartered Accountants Australia & New Zealand)
Publisher: Wiley
ISBN: 9780730328742
Category : Business & Economics
Languages : en
Pages : 2400
Book Description
Chartered Accountants Australia and New Zealand’s Financial Reporting Handbook 2016 incorporates a comprehensive listing of Australian Accounting Standards and Interpretations applicable at 30 June 2016, as issued at 1 December 2015. The 2016 edition contains: The AASB conceptual framework Accounting Standards and Interpretations applicable for the 2016 reporting season, including the compiled versions of Standards issued to 1 December 2015 AASB 9 Financial Instruments (December 2014) and AASB 15 Revenue from Contracts with Customers (December 2014) The AASB’s (Reduced Disclosure Requirements) incorporated into the Standards and Interpretations (indicated by shaded wording) The companion volume to this Handbook, Chartered Accountants Australia and New Zealand’s Auditing, Assurance and Ethics Handbook 2016, brings together all of the new and revised Australian Auditing Standards, Guidance Statements and Professional and Ethical Standards as issued at 1 December 2015.
Financial Reporting Handbook 2016 Australia
Author: CAANZ (Chartered Accountants Australia & New Zealand)
Publisher: Wiley
ISBN: 9780730328742
Category : Business & Economics
Languages : en
Pages : 2400
Book Description
Chartered Accountants Australia and New Zealand’s Financial Reporting Handbook 2016 incorporates a comprehensive listing of Australian Accounting Standards and Interpretations applicable at 30 June 2016, as issued at 1 December 2015. The 2016 edition contains: The AASB conceptual framework Accounting Standards and Interpretations applicable for the 2016 reporting season, including the compiled versions of Standards issued to 1 December 2015 AASB 9 Financial Instruments (December 2014) and AASB 15 Revenue from Contracts with Customers (December 2014) The AASB’s (Reduced Disclosure Requirements) incorporated into the Standards and Interpretations (indicated by shaded wording) The companion volume to this Handbook, Chartered Accountants Australia and New Zealand’s Auditing, Assurance and Ethics Handbook 2016, brings together all of the new and revised Australian Auditing Standards, Guidance Statements and Professional and Ethical Standards as issued at 1 December 2015.
Publisher: Wiley
ISBN: 9780730328742
Category : Business & Economics
Languages : en
Pages : 2400
Book Description
Chartered Accountants Australia and New Zealand’s Financial Reporting Handbook 2016 incorporates a comprehensive listing of Australian Accounting Standards and Interpretations applicable at 30 June 2016, as issued at 1 December 2015. The 2016 edition contains: The AASB conceptual framework Accounting Standards and Interpretations applicable for the 2016 reporting season, including the compiled versions of Standards issued to 1 December 2015 AASB 9 Financial Instruments (December 2014) and AASB 15 Revenue from Contracts with Customers (December 2014) The AASB’s (Reduced Disclosure Requirements) incorporated into the Standards and Interpretations (indicated by shaded wording) The companion volume to this Handbook, Chartered Accountants Australia and New Zealand’s Auditing, Assurance and Ethics Handbook 2016, brings together all of the new and revised Australian Auditing Standards, Guidance Statements and Professional and Ethical Standards as issued at 1 December 2015.
Financial Reporting Handbook 2016 New Zealand
Author: CAANZ (Chartered Accountants Australia & New Zealand)
Publisher: Wiley
ISBN: 9780730328773
Category : Business & Economics
Languages : en
Pages : 1696
Book Description
Chartered Accountants Australia and New Zealand’s Financial Reporting Handbook 2016 incorporates a comprehensive listing of Australian Accounting Standards and Interpretations applicable at 30 June 2015, as issued at 1 December 2015. The 2016 edition contains: The AASB conceptual framework Accounting Standards and Interpretations applicable for the 2016 reporting season, including the compiled versions of Standards issued to 1 December 2015 AASB 9 Financial Instruments (December 2014) and AASB 15 Revenue from Contracts with Customers (December 2014) The AASB’s (Reduced Disclosure Requirements) incorporated into the Standards and Interpretations (indicated by shaded wording) The companion volume to this Handbook, Chartered Accountants Australia and New Zealand’s Auditing, Assurance and Ethics Handbook 2016, brings together all of the new and revised Australian Auditing Standards, Guidance Statements and Professional and Ethical Standards as issued at 1 December 2015.
Publisher: Wiley
ISBN: 9780730328773
Category : Business & Economics
Languages : en
Pages : 1696
Book Description
Chartered Accountants Australia and New Zealand’s Financial Reporting Handbook 2016 incorporates a comprehensive listing of Australian Accounting Standards and Interpretations applicable at 30 June 2015, as issued at 1 December 2015. The 2016 edition contains: The AASB conceptual framework Accounting Standards and Interpretations applicable for the 2016 reporting season, including the compiled versions of Standards issued to 1 December 2015 AASB 9 Financial Instruments (December 2014) and AASB 15 Revenue from Contracts with Customers (December 2014) The AASB’s (Reduced Disclosure Requirements) incorporated into the Standards and Interpretations (indicated by shaded wording) The companion volume to this Handbook, Chartered Accountants Australia and New Zealand’s Auditing, Assurance and Ethics Handbook 2016, brings together all of the new and revised Australian Auditing Standards, Guidance Statements and Professional and Ethical Standards as issued at 1 December 2015.
The Regulation of Financial Planning in Australia
Author: Angelique Nadia Sweetman McInnes
Publisher: Routledge
ISBN: 0429620292
Category : Business & Economics
Languages : en
Pages : 325
Book Description
This book investigates the legitimacy of the current Australian Financial Services Licensee-Authorised Representative (AFSL-AR) licensing model, as specified in the Commonwealth Corporations Act 2001. The book rectifies the deficiency in scholarly attention to this matter by developing a new conceptualised framework for the financial planning discipline. It takes into account theories in agency, legislation, legitimacy and the independent individual regulatory regimes in other professions; thereafter integrating this framework with the financial planning theory to examine the legitimacy, or what was found to be the illegitimacy of licensing advisers via multiple third party conflicted commercially oriented licensees. This book makes a very useful reference to understanding financial planning licencing model in Australia.
Publisher: Routledge
ISBN: 0429620292
Category : Business & Economics
Languages : en
Pages : 325
Book Description
This book investigates the legitimacy of the current Australian Financial Services Licensee-Authorised Representative (AFSL-AR) licensing model, as specified in the Commonwealth Corporations Act 2001. The book rectifies the deficiency in scholarly attention to this matter by developing a new conceptualised framework for the financial planning discipline. It takes into account theories in agency, legislation, legitimacy and the independent individual regulatory regimes in other professions; thereafter integrating this framework with the financial planning theory to examine the legitimacy, or what was found to be the illegitimacy of licensing advisers via multiple third party conflicted commercially oriented licensees. This book makes a very useful reference to understanding financial planning licencing model in Australia.
Research Handbook of Finance and Sustainability
Author: Sabri Boubaker
Publisher: Edward Elgar Publishing
ISBN: 1786432633
Category : Business & Economics
Languages : en
Pages : 681
Book Description
The severe consequences of the global financial crisis 2008-2009 and numerous accounting frauds and financial scandals over the last fifteen years have let to calls for more ethical and responsible actions in all economic activities including consumption, investing, governance and regulation. Despite the fact that ethics in business and corporate social responsibility rules have been adopted in various countries, more efforts have to be devoted to motivate and empower more actors to integrate ethical behavior and rules in making business and managerial decisions. The Research Handbook of Finance and Sustainability will provide the readers but particularly investors, managers, and policymakers with comprehensive coverage of the issues at the crossroads of finance, ethics and sustainable development as well as proposed solutions, while focusing on three different levels: corporations, investment funds, and financial markets.
Publisher: Edward Elgar Publishing
ISBN: 1786432633
Category : Business & Economics
Languages : en
Pages : 681
Book Description
The severe consequences of the global financial crisis 2008-2009 and numerous accounting frauds and financial scandals over the last fifteen years have let to calls for more ethical and responsible actions in all economic activities including consumption, investing, governance and regulation. Despite the fact that ethics in business and corporate social responsibility rules have been adopted in various countries, more efforts have to be devoted to motivate and empower more actors to integrate ethical behavior and rules in making business and managerial decisions. The Research Handbook of Finance and Sustainability will provide the readers but particularly investors, managers, and policymakers with comprehensive coverage of the issues at the crossroads of finance, ethics and sustainable development as well as proposed solutions, while focusing on three different levels: corporations, investment funds, and financial markets.
Handbook of Research on Value Creation for Small and Micro Social Enterprises
Author: Maher, Chi
Publisher: IGI Global
ISBN: 1522562990
Category : Business & Economics
Languages : en
Pages : 425
Book Description
In the corporate world, businesses are focused on increasing their revenues but ignore the cries of social and environmental concerns from nearby communities. At the other end of the spectrum, nonprofits seek to help their local communities but are constantly required to create fundraisers without having adequate time to put those collected donations to use. The world needs an industry to combine civic engagement and public service with wealth and value creation to provide self-sustaining opportunities for public services that are sometimes overlooked or ignored. The Handbook of Research on Value Creation for Small and Micro Social Enterprises defines the concept of social enterprise and provides vital insight into the importance of rebalancing, creating, and promoting economic activities that achieve social fairness, cultural fulfillment, and the protection of the environment. While highlighting topics such as marketing strategies, cross-cultural frameworks, and public policy, this publication focuses on empowering rather than controlling sustainable solutions for various communities and consumers. This book is ideally designed for researchers, policymakers, academicians who teach and/or research small and micro social enterprises, and advanced-level students furthering their research exposure to pertinent topics in this field.
Publisher: IGI Global
ISBN: 1522562990
Category : Business & Economics
Languages : en
Pages : 425
Book Description
In the corporate world, businesses are focused on increasing their revenues but ignore the cries of social and environmental concerns from nearby communities. At the other end of the spectrum, nonprofits seek to help their local communities but are constantly required to create fundraisers without having adequate time to put those collected donations to use. The world needs an industry to combine civic engagement and public service with wealth and value creation to provide self-sustaining opportunities for public services that are sometimes overlooked or ignored. The Handbook of Research on Value Creation for Small and Micro Social Enterprises defines the concept of social enterprise and provides vital insight into the importance of rebalancing, creating, and promoting economic activities that achieve social fairness, cultural fulfillment, and the protection of the environment. While highlighting topics such as marketing strategies, cross-cultural frameworks, and public policy, this publication focuses on empowering rather than controlling sustainable solutions for various communities and consumers. This book is ideally designed for researchers, policymakers, academicians who teach and/or research small and micro social enterprises, and advanced-level students furthering their research exposure to pertinent topics in this field.
The Routledge Handbook of Integrated Reporting
Author: Charl de Villiers
Publisher: Routledge
ISBN: 1000070352
Category : Business & Economics
Languages : en
Pages : 487
Book Description
This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.
Publisher: Routledge
ISBN: 1000070352
Category : Business & Economics
Languages : en
Pages : 487
Book Description
This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.
Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance
Author: Kamwani, Suleman Sherali
Publisher: IGI Global
ISBN: 1799887561
Category : Business & Economics
Languages : en
Pages : 417
Book Description
The financial community has undergone a realization of the failure of corporate communication required for forensic professionals to expose structural weaknesses within businesses. Many organizations and businesses within the financial community have flawed internal controls, poor corporate governance, and fraudulent financial statements. It is vital to develop forensic accounting techniques to reduce external auditor deficiencies in fraud detection and their implications and enhance corporate efficiency in fraud detection. The Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance discusses forensic accounting techniques and how forensic accountants add value while investigating claims and fraud. It further highlights the benefits of forensic accounting audits for corporate benefits and evidence acceptability. Covering topics such as credit card fraud, blockchain technology, and developing countries, this book is an excellent resource for accounting professionals, external auditors, students and faculty of higher education, auditors, researchers, and academicians.
Publisher: IGI Global
ISBN: 1799887561
Category : Business & Economics
Languages : en
Pages : 417
Book Description
The financial community has undergone a realization of the failure of corporate communication required for forensic professionals to expose structural weaknesses within businesses. Many organizations and businesses within the financial community have flawed internal controls, poor corporate governance, and fraudulent financial statements. It is vital to develop forensic accounting techniques to reduce external auditor deficiencies in fraud detection and their implications and enhance corporate efficiency in fraud detection. The Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance discusses forensic accounting techniques and how forensic accountants add value while investigating claims and fraud. It further highlights the benefits of forensic accounting audits for corporate benefits and evidence acceptability. Covering topics such as credit card fraud, blockchain technology, and developing countries, this book is an excellent resource for accounting professionals, external auditors, students and faculty of higher education, auditors, researchers, and academicians.
The Responsible Investor Handbook
Author: Thomas Croft
Publisher: Routledge
ISBN: 1351283626
Category : Business & Economics
Languages : en
Pages : 229
Book Description
For decades, workers’ capital stewards have invested wisely to provide a secure retirement for millions of people around the world. This money – our money – represents an enormous share of economic and capital market wealth. It has seeded and grown innumerable innovative industries that have had far-reaching impacts. However, the 2008 financial crisis has seriously threatened these trusted assets and drained away prosperity.In response, a growing number of investors are moving towards responsible investment policies and strategies, addressing the rising expectations of consumers and benefiting from the financial advantages such strategies bring. Everyday citizens now want to see their investments not only do well, but do good. But, what constitutes responsible investment, and how can it be undertaken in practice? What is the impact of responsible investment strategies on investment performance? How can trustees, managers and advisors implement these strategies in line with their fiduciary responsibilities? How can plan trustees and staff members convince all stakeholders of the need to invest in resilient growth?The Responsible Investor Handbook, commissioned by the AFL-CIO and global progressive investors, is a lay-friendly “how-to” manual, sharing the best in responsible investment practice with capital stewards and other policy leaders who want to do the right thing with our common wealth.This invaluable toolkit enables readers to: Understand the pioneering role of workers’ capital in building infrastructure and vital services Devise a responsible investment strategy Select and monitor service providers Bring on board stakeholders with conflicting interests Avoid short-termism The Responsible Investor Handbook is the first book devoted to aligning the long-term investment priorities of working people with capital stewards and the financial complex that manages their assets. It is an essential read for trustees and capital stewards seeking the positive outcomes of a responsible investment strategy; pension and institutional investors looking to realign their strategies with the interests of workers and citizens; and any professional seeking a better understanding of the importance of responsible investment and its impact on capital markets.
Publisher: Routledge
ISBN: 1351283626
Category : Business & Economics
Languages : en
Pages : 229
Book Description
For decades, workers’ capital stewards have invested wisely to provide a secure retirement for millions of people around the world. This money – our money – represents an enormous share of economic and capital market wealth. It has seeded and grown innumerable innovative industries that have had far-reaching impacts. However, the 2008 financial crisis has seriously threatened these trusted assets and drained away prosperity.In response, a growing number of investors are moving towards responsible investment policies and strategies, addressing the rising expectations of consumers and benefiting from the financial advantages such strategies bring. Everyday citizens now want to see their investments not only do well, but do good. But, what constitutes responsible investment, and how can it be undertaken in practice? What is the impact of responsible investment strategies on investment performance? How can trustees, managers and advisors implement these strategies in line with their fiduciary responsibilities? How can plan trustees and staff members convince all stakeholders of the need to invest in resilient growth?The Responsible Investor Handbook, commissioned by the AFL-CIO and global progressive investors, is a lay-friendly “how-to” manual, sharing the best in responsible investment practice with capital stewards and other policy leaders who want to do the right thing with our common wealth.This invaluable toolkit enables readers to: Understand the pioneering role of workers’ capital in building infrastructure and vital services Devise a responsible investment strategy Select and monitor service providers Bring on board stakeholders with conflicting interests Avoid short-termism The Responsible Investor Handbook is the first book devoted to aligning the long-term investment priorities of working people with capital stewards and the financial complex that manages their assets. It is an essential read for trustees and capital stewards seeking the positive outcomes of a responsible investment strategy; pension and institutional investors looking to realign their strategies with the interests of workers and citizens; and any professional seeking a better understanding of the importance of responsible investment and its impact on capital markets.
The Handbook of Board Governance
Author: Richard Leblanc
Publisher: John Wiley & Sons
ISBN: 1119536995
Category : Business & Economics
Languages : en
Pages : 1207
Book Description
The revised new edition of the must-read guide for executives—provides comprehensive coverage of topics in corporate governance by leading subject-matter experts The Handbook of Board Governance is the marketing-leading text on public, nonprofit, and private board governance. Providing comprehensive, in-depth coverage, this unique text represents a collaboration of internationally-recognized academics and prominent organization directors, executives, managers, and advisors. Contributors include Ariel Fromer Babcock, Robert Eccles, Alice Korngold, Ellie Mulholland, Michael Useem, Elizabeth Valentine and John Zinkin. Practical, expert guidance enables readers to understand value creation and the strategic role of the board, risk governance and oversight, audit and compensation committee effectiveness, CEO succession planning, and other diverse board duties and responsibilities. Now in its second edition, the Handbook offers substantial updates and revisions reflecting contemporary trends, practices, and developments in board governance. New content includes discussions of pressing issues related to climate change, examination of information technology and cybersecurity challenges, and recent tax legislation that will impact executive compensation. Editor Dr. Richard Leblanc—an award-winning teacher, professor, lawyer, management consultant, and specialist on boards of directors—integrates practical experience and academic rigor to assist readers: Build and strengthen engaged and collaborative leadership in the boardroom Recognize the role and responsibilities of a well-functioning governing board Risk governance, assurance, and the duties of directors Keep pace with new trends in board governance and shareholder responsibility Measure performance and align performance measurement to executive pay Understand information technology governance, sustainability governance, and the different forms of governance Highly relevant to board and committee members regardless of sector or industry, The Handbook of Board Governance, 2nd Edition is an invaluable source of knowledge on all aspects of corporate and organization governance.
Publisher: John Wiley & Sons
ISBN: 1119536995
Category : Business & Economics
Languages : en
Pages : 1207
Book Description
The revised new edition of the must-read guide for executives—provides comprehensive coverage of topics in corporate governance by leading subject-matter experts The Handbook of Board Governance is the marketing-leading text on public, nonprofit, and private board governance. Providing comprehensive, in-depth coverage, this unique text represents a collaboration of internationally-recognized academics and prominent organization directors, executives, managers, and advisors. Contributors include Ariel Fromer Babcock, Robert Eccles, Alice Korngold, Ellie Mulholland, Michael Useem, Elizabeth Valentine and John Zinkin. Practical, expert guidance enables readers to understand value creation and the strategic role of the board, risk governance and oversight, audit and compensation committee effectiveness, CEO succession planning, and other diverse board duties and responsibilities. Now in its second edition, the Handbook offers substantial updates and revisions reflecting contemporary trends, practices, and developments in board governance. New content includes discussions of pressing issues related to climate change, examination of information technology and cybersecurity challenges, and recent tax legislation that will impact executive compensation. Editor Dr. Richard Leblanc—an award-winning teacher, professor, lawyer, management consultant, and specialist on boards of directors—integrates practical experience and academic rigor to assist readers: Build and strengthen engaged and collaborative leadership in the boardroom Recognize the role and responsibilities of a well-functioning governing board Risk governance, assurance, and the duties of directors Keep pace with new trends in board governance and shareholder responsibility Measure performance and align performance measurement to executive pay Understand information technology governance, sustainability governance, and the different forms of governance Highly relevant to board and committee members regardless of sector or industry, The Handbook of Board Governance, 2nd Edition is an invaluable source of knowledge on all aspects of corporate and organization governance.
Australian Practical Accounting Guide
Author: Stephen J. Marsden
Publisher:
ISBN: 9781922347039
Category : Accounting
Languages : en
Pages : 513
Book Description
"Ensure you are relying on up-to-date information with this handbook for accountants that covers all accounting essentials as well as a range of bookkeeping, taxation and GST issues. Up to date as at 1 January 2020."-- Wolters Kluwer CCH Website.
Publisher:
ISBN: 9781922347039
Category : Accounting
Languages : en
Pages : 513
Book Description
"Ensure you are relying on up-to-date information with this handbook for accountants that covers all accounting essentials as well as a range of bookkeeping, taxation and GST issues. Up to date as at 1 January 2020."-- Wolters Kluwer CCH Website.