Accounting for Global Dispersion of Current Accounts / / Jaewoo Lee, Yongsung Chang, Sun-Bin Kim |
Autore | Lee Jaewoo |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
Descrizione fisica | 33 p. : ill |
Disciplina | 332.152 |
Altri autori (Persone) |
ChangYongsung
KimSun-Bin |
Collana | IMF Working Papers |
Soggetto topico |
Accounting
Deficit financing Exports and Imports Current Account Adjustment Short-term Capital Movements International Investment Long-term Capital Movements Empirical Studies of Trade International economics Current account Foreign assets Trade balance Current account balance Current account imbalances Balance of payments Investments, Foreign Balance of trade |
ISBN |
1-4623-9409-4
1-4527-3895-5 1-282-84463-6 1-4518-7421-9 9786612844638 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Cover Page -- Title Page -- Copyright Page -- Contents -- I. Introduction -- II. Global Dispersion of Current Accounts -- 1. Current Account to GDP -- 1. Distributions of Current Account, Net Foreign Asset, and Trade Balance -- 2. Net Foreign Asset to GDP -- 3. Trade Balance to GDP -- III. Theory -- A. Motivation -- B. Model -- IV. Quantitative Analysis -- A. Calibration -- 2. Parameters of the Benchmark Model Economy -- B. Benchmark Economy -- 4. Stationary Distribution of Benchmark Economy -- 5. Stationary Distribution of Benchmark Economy -- 3. Standard Deviations of Current Account, Net Foreign Asset, and Trade Balance -- C. Economies under Greater Frictions -- 6. Model Comparison: Current Account/GDP -- D. Comparing Stylized Facts among Model Economies -- 4. Persistence of Current Account, Net Foreign Asset, and Trade Balance -- 5. Distribution of Current Account -- E. Discussion -- V. Conclusion -- A. National Incomes -- B. Current Accounts -- References -- Footnotes. |
Record Nr. | UNINA-9910817159303321 |
Lee Jaewoo | ||
Washington, D.C. : , : International Monetary Fund, , 2009 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Accounting for non-accountants [[electronic resource] /] / Graham Mott |
Autore | Mott Graham |
Edizione | [7th ed.] |
Pubbl/distr/stampa | London, : Kogan Page, 2008 |
Descrizione fisica | vi, 362 p |
Soggetto topico |
Accounting
Corporations - Great Britain - Accounting |
ISBN |
0-7494-5446-6
9786611386368 1-281-38636-7 1-283-39430-8 9786613394309 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNISA-996339139003316 |
Mott Graham | ||
London, : Kogan Page, 2008 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. di Salerno | ||
|
Accounting for non-accounting students |
Autore | Dyson J. R |
Edizione | [8th ed.] |
Pubbl/distr/stampa | [Place of publication not identified], : Financial Times Prentice Hall, 2010 |
Descrizione fisica | 1 online resource (543 pages) |
Disciplina | 657 |
Soggetto topico |
Accounting
Commerce Business & Economics |
ISBN |
1-282-78598-2
9786612785986 0-273-72301-4 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover -- Accounting for Non-Accounting Students -- Brief contents -- Contents -- Preface -- Guided tour -- Acknowledgements -- Abbreviations -- Part 1 Introduction to Accounting -- The accounting world -- About this chapter -- Learning objectives -- Why accounting is important -- Nature and purpose -- Historical development -- Branches -- The accountancy profession -- Public and private entities -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Accounting rules and regulations -- About this chapter -- Learning objectives -- Why this chapter is important -- The need for rules -- Conventional accounting rules -- Sources of authority -- Companies Act 2006 -- UK Accounting Standards -- International Accounting Standards -- An accounting framework -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Part 2 Financial Accounting -- Recording data -- About this chapter -- Learning objectives -- Why this chapter is important -- The accounting equation -- Double-entry book-keeping -- Working with accounts -- A ledger account example -- Balancing the accounts -- The trial balance -- Trial balance errors -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Sole trader accounts -- About this chapter -- Learning objectives -- Why this chapter is important -- Preparing basic financial statements -- Year end adjustments -- Stock -- Depreciation -- Accruals and prepayments -- Bad and doubtful debts -- A comprehensive example -- Accounting defects -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Company accounts -- About this chapter -- Learning objectives.
Why this chapter is important -- Limited liability -- Structure and operation -- The profit and loss account -- The balance sheet -- A comprehensive example -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Other entity accounts -- About this chapter -- Learning objectives -- Why this chapter is important -- Manufacturing accounts -- Service entity accounts -- Not-for-profit entity accounts -- Government accounts -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Cash flow statements -- About this chapter -- Learning objectives -- Why this chapter is important -- Nature and purpose -- Preparation -- FRS 1 presentation -- IAS 7 format -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Case studies -- Preparation of financial statements -- Accounting policies -- Cash flow statements -- Part 3 Financial Reporting -- The annual report -- About this chapter -- Learning objectives -- Why this chapter is important -- Overview -- Introductory material -- Corporate reporting -- Shareholder information -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- The annual accounts -- About this chapter -- Learning objectives -- Why this chapter is important -- Setting the scene -- Consolidated income statement -- Statement of recognized income and expense -- Consolidated balance sheet -- Consolidated cash flow statement -- Notes to the financial statements -- Independent auditor's report -- Periodic summary -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Interpretation of accounts -- About this chapter. Learning objectives -- Why this chapter is important -- Nature and purpose -- Procedure -- Ratio analysis -- Liquidity ratios -- Profitability ratios -- Efficiency ratios -- Investment ratios -- An illustrative example -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Appendix: Summary of the main ratios -- Contemporary issues -- About this chapter -- Learning objectives -- Why this chapter is important -- Overview -- IASB projects -- ASB projects -- A conceptual framework -- Revenue recognition -- Auditors -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Case studies -- The communication of financial information -- Interpretation of accounts -- Part 4 Management Accounting -- Foundations -- About this chapter -- Learning objectives -- Why this chapter is important -- Nature and purpose -- Historical review -- Main functions -- Behavioural considerations -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Direct costs -- About this chapter -- Learning objectives -- Why this chapter is important -- Responsibility accounting -- Classification of costs -- Direct materials -- Direct labour -- Other direct costs -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Indirect costs -- About this chapter -- Learning objectives -- Why this chapter is important -- Production overhead -- A comprehensive example -- Non-production overhead -- Predetermined absorption rates -- Activity-based costing -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Budgeting -- About this chapter -- Learning objectives. Why this chapter is important -- Budgeting and budgetary control -- Procedure -- A comprehensive example -- Fixed and flexible budgets -- Behavioural consequences -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Standard costing -- About this chapter -- Learning objectives -- Why this chapter is important -- Operation -- Performance measures -- Cost variances -- A comprehensive example -- Sales variances -- Operating statements -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Contribution analysis -- About this chapter -- Learning objectives -- Why this chapter is important -- Marginal costing -- Contribution -- Assumptions -- Format -- Application -- Charts and graphs -- Reservations -- Formulae -- Limiting factors -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Decision making -- About this chapter -- Learning objectives -- Why this chapter is important -- Nature and purpose -- Cost classification -- Types of decision -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Capital investment -- About this chapter -- Learning objectives -- Why this chapter is important -- Background -- Main methods -- Net cash flow -- Sources of finance -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Emerging issues -- About this chapter -- Learning objectives -- Why this chapter is important -- The business environment -- Management accounting changes -- Selected techniques -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Case studies. Fixed and flexible budgets -- Standard cost operating statements -- Pricing -- Appendices -- Further reading -- Discount table -- Answers to activities -- Answers to tutorial questions -- Index. |
Record Nr. | UNINA-9910150240603321 |
Dyson J. R | ||
[Place of publication not identified], : Financial Times Prentice Hall, 2010 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Accounting for people who think they hate accounting / / Anurag Singal |
Autore | Singal Anurag |
Edizione | [First edition.] |
Pubbl/distr/stampa | New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016 |
Descrizione fisica | 1 online resource (102 pages) |
Disciplina | 657 |
Collana | Financial accounting and auditing collection |
Soggetto topico | Accounting |
Soggetto genere / forma | Electronic books. |
Soggetto non controllato |
accounting
accounting for beginners accounting convention accounting for dummies balance sheet and profit and loss account bookkeeping business and money corporate accounting entrepreneurship and small business financial statements |
ISBN | 1-63157-408-6 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | 1. What is financial accounting? -- 2. Classification of expenditure and receipt into revenue and capital categories -- 3. Journal -- 4. Ledgers -- 5. Trial balance -- 6. Final accounts -- 7. The mega question -- 8. Valuation of inventory -- Glossary -- Index. |
Record Nr. | UNINA-9910460488803321 |
Singal Anurag | ||
New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Accounting for people who think they hate accounting / / Anurag Singal |
Autore | Singal Anurag |
Edizione | [First edition.] |
Pubbl/distr/stampa | New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016 |
Descrizione fisica | 1 online resource (102 pages) |
Disciplina | 657 |
Collana | Financial accounting and auditing collection |
Soggetto topico | Accounting |
Soggetto non controllato |
accounting
accounting for beginners accounting convention accounting for dummies balance sheet and profit and loss account bookkeeping business and money corporate accounting entrepreneurship and small business financial statements |
ISBN | 1-63157-408-6 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | 1. What is financial accounting? -- 2. Classification of expenditure and receipt into revenue and capital categories -- 3. Journal -- 4. Ledgers -- 5. Trial balance -- 6. Final accounts -- 7. The mega question -- 8. Valuation of inventory -- Glossary -- Index. |
Record Nr. | UNINA-9910797805703321 |
Singal Anurag | ||
New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Accounting for people who think they hate accounting / / Anurag Singal |
Autore | Singal Anurag |
Edizione | [First edition.] |
Pubbl/distr/stampa | New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016 |
Descrizione fisica | 1 online resource (102 pages) |
Disciplina | 657 |
Collana | Financial accounting and auditing collection |
Soggetto topico | Accounting |
Soggetto non controllato |
accounting
accounting for beginners accounting convention accounting for dummies balance sheet and profit and loss account bookkeeping business and money corporate accounting entrepreneurship and small business financial statements |
ISBN | 1-63157-408-6 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | 1. What is financial accounting? -- 2. Classification of expenditure and receipt into revenue and capital categories -- 3. Journal -- 4. Ledgers -- 5. Trial balance -- 6. Final accounts -- 7. The mega question -- 8. Valuation of inventory -- Glossary -- Index. |
Record Nr. | UNINA-9910808461303321 |
Singal Anurag | ||
New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Accounting for Sustainability: Asia Pacific Perspectives [[electronic resource] /] / edited by Ki-Hoon Lee, Stefan Schaltegger |
Edizione | [1st ed. 2018.] |
Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 |
Descrizione fisica | 1 online resource (XX, 305 p. 53 illus.) |
Disciplina | 338.99507 |
Collana | Eco-Efficiency in Industry and Science |
Soggetto topico |
Industrial management—Environmental aspects
Accounting Bookkeeping Social responsibility of business Project management Corporate Environmental Management Accounting/Auditing Sustainability Management Corporate Social Responsibility Project Management |
ISBN | 3-319-70899-6 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Editorial (Ki-Hoon Lee and Stefan Schaltegger) -- Introduction -- Part I – National Culture and Sustainability Accounting in the Asia Pacific Region -- 1. National culture and its impacts on environmental and Sustainability Management Accounting practices in Asia Pacific Region (Ki-Hoon Lee & David Herold) -- 2. Country readiness in adopting Integrated Reporting: A Diamond Theory approach from an Asia Pacific economy (Nuwan Gunarathne & Samanthi Senaratne) -- 3. Corporate values and corporate social responsibility communication strategies in a Small Economy: The case of New Zealand (Radiah & Rashid) -- Part II – Environmental and Sustainability Performance Measurement and Management -- 4. Managing eco-efficiency for business sustainability: An investigation of top carbon polluters in Australia (Wei Qian et al. ) -- 5. The role of business networking on sustainable performance (Riana and Lanita) -- 6. Improving corporate performance with final ecosystem services (Charles et al.) -- Part III – Environmental Management Accounting: Material Flows, Cost Accounting, and Business Cases -- 7. Cost behaviour of environmental protection and social contribution activities: Korean evidence (Yook and Kim) -- 8. Lean-MFCA in Thailand (Wichai) -- 9. Is Japanese MFCA useful to Vietnam? (Nguyen) -- Part IV - Sustainability Reporting: Challenges and Approaches -- 10.The functional differentiation between the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI) in the sphere of sustainability reporting (Ogata et al.) -- 11. Determinants of voluntary environmental reporting by New Zealand local authorities (Radiah et al.) -- Acknowledgement (including reviewers list). |
Record Nr. | UNINA-9910299407103321 |
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Accounting for the environment [[electronic resource] ] : more talk and little progress / / edited by Martin Freedman, Bikki Jaggi |
Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2014 |
Descrizione fisica | 1 online resource (147 p.) |
Disciplina | 658.408 |
Altri autori (Persone) |
FreedmanMartin
JaggiBikki |
Collana | Advances in environmental accounting & management |
Soggetto topico |
Business & Economics - Accounting - General
Public finance accounting Accounting Environmental auditing Environmental reporting Environmental protection - Management Environmental economics Social responsibility of business |
ISBN | 1-78190-304-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | An examination of the relationship between corporate social responsibility and financial performance : the case of Chinese state-owned enterprises / Robert W. Rutledge ... [et al.] -- Towards a more comprehensive framework for sustainability control systems research / Angelo Ditillo, Irene Eleonora Lisi -- Measuring environmental performance : is Newsweek's green ranking the solution? / Yu Cong, Martin Freedman, Jin Dong Park -- Corporate governance and environmental activity / Martin Stuebs, Jr., Li Sun -- SEC guidance on climate change risk disclosures : an assessment of firm and market responses / Joan DiSalvio, Nina T. Dorata. |
Record Nr. | UNINA-9910787916203321 |
Bingley, England : , : Emerald, , 2014 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Accounting for the environment [[electronic resource] ] : more talk and little progress / / edited by Martin Freedman, Bikki Jaggi |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2014 |
Descrizione fisica | 1 online resource (147 p.) |
Disciplina | 658.408 |
Altri autori (Persone) |
FreedmanMartin
JaggiBikki |
Collana | Advances in environmental accounting & management |
Soggetto topico |
Business & Economics - Accounting - General
Public finance accounting Accounting Environmental auditing Environmental reporting Environmental protection - Management Environmental economics Social responsibility of business |
ISBN | 1-78190-304-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | An examination of the relationship between corporate social responsibility and financial performance : the case of Chinese state-owned enterprises / Robert W. Rutledge ... [et al.] -- Towards a more comprehensive framework for sustainability control systems research / Angelo Ditillo, Irene Eleonora Lisi -- Measuring environmental performance : is Newsweek's green ranking the solution? / Yu Cong, Martin Freedman, Jin Dong Park -- Corporate governance and environmental activity / Martin Stuebs, Jr., Li Sun -- SEC guidance on climate change risk disclosures : an assessment of firm and market responses / Joan DiSalvio, Nina T. Dorata. |
Record Nr. | UNINA-9910824506803321 |
Bingley, England : , : Emerald, , 2014 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Accounting for the Public Interest [[electronic resource] ] : Perspectives on Accountability, Professionalism and Role in Society / / edited by Steven Mintz |
Edizione | [1st ed. 2014.] |
Pubbl/distr/stampa | Dordrecht : , : Springer Netherlands : , : Imprint : Springer, , 2014 |
Descrizione fisica | 1 online resource (284 p.) |
Disciplina | 657 |
Collana | Advances in Business Ethics Research, A Journal of Business Ethics Book Series |
Soggetto topico |
Ethics
Accounting Bookkeeping Law—Philosophy Law Accounting/Auditing Theories of Law, Philosophy of Law, Legal History |
ISBN | 94-007-7082-0 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
""Contents""; ""Reviewers ""; ""Introduction ""; ""Summary of Contributions""; ""Professionalism in Accounting: Myth or Reality?""; ""An Ethic of Accountability, Societal Responsibilities,and Accounting for the Public Interest""; ""Defining the Public Interest in Accounting""; ""Corporate Social Responsibility and Environmental Reporting""; ""Virtue and Public Interest Considerations of Bribery and Whistle-Blowing""; ""Contributors""; ""Part I: Professionalism in Accounting: Myth or Reality?""; ""Chapter 1: Call of Duty: A Framework for Auditors� Ethical Decisions""; ""1.1 Introduction""
""1.2 Characteristics of a Profession""""1.3 Balancing Ethical Decision-Making""; ""1.3.1 Truth-Telling""; ""1.3.1.1 Is “Not Materially Misstating� the Same as Truth-Telling?""; ""1.3.1.2 Consequentialism in Professional Standards�Effects on Truth-Telling""; ""1.3.1.3 Why Consequentialism Is Problematic for Truth-Telling in the Profession""; ""1.3.2 Dissent and Confrontation""; ""1.3.3 Honest Self-Assessment of Independence and Professionalism""; ""1.4 Recommendations for the Profession""; ""1.5 Conclusion""; ""References"" ""Chapter 2: Professionalizing the Tax Accounting Profession: Fulfilling Public-Interest Reporting Responsibilities""""2.1 Introduction""; ""2.2 The Normative Professional Ideal (The Goal)""; ""2.2.1 A General Reporting Model""; ""2.2.2 The Tax Accounting Professional�s Public Interest Foundation and Resulting Tensions""; ""2.3 De-professional Erosion (The Current State): A Fraud Triangle Analysis""; ""2.3.1 Opportunity 2 ""; ""2.3.2 Incentives""; ""2.3.3 Rationalization""; ""2.3.4 Results: Deprofessionalization and a Loss of Trust""; ""2.3.5 The International Dimension"" ""2.4 Achieving Change: A Structural Change Model""""2.5 Professionalization and a Return to Public Interest Responsibilities: Applying the Change Model to the Tax Profession""; ""2.5.1 An Example of a Practical Educational Model""; ""KPMG and the Sale of Tax Shelters: Synopsis""; ""2.5.1.1 Incentives Analyses""; ""Perform an Economic Analysis""; ""Perform a Legal Analysis""; ""Perform an Ethical Analysis""; ""2.5.1.2 Judgment: Propose a Convincing Solution and Analyze Impacts""; ""2.6 Conclusion""; ""References"" ""Chapter 3: The Bloom Is Off the Rose: Deprofessionalization in Public Accounting""""3.1 Specialized Knowledge""; ""3.1.1 Specialized Accounting Knowledge in Accounting""; ""3.2 Community of Practice""; ""3.2.1 Community of Accounting Practice""; ""3.3 Self-Regulation Ideology""; ""3.3.1 Self-Regulatory Ideology in Accounting""; ""3.4 Autonomy Demands""; ""3.4.1 Autonomy Demands of Accountants""; ""3.5 Public Interest Dedication""; ""3.5.1 Public Interest Dedication of Accountants""; ""3.6 Discussion""; ""References"" ""Part II: An Ethic of Accountability, Societal Responsibilities, and Accounting for the Public Interest"" |
Record Nr. | UNINA-9910483378303321 |
Dordrecht : , : Springer Netherlands : , : Imprint : Springer, , 2014 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|