International Financial Statement Analysis provides the most up-to-date detail for the successful assessment of company performance and financial positions. This rich, clear reference covers all aspects from financial reporting mechanics and standards to understanding income and balance sheets. Comprehensive guidance toward effective analysis techniques helps readers make real-world use of the knowledge presented, with this new third edition containing the most current standards and methods for the post-crisis world. Coverage includes the complete statement analysis process, plus information on income tax accounting, employee compensation, and the impact of foreign exchange rates on the statements of multinational corporations. Understand the accounting mechanics behind financial reporting Discover the differences between statements from around the world Learn how each financial statement element affects securities valuation Master analysis for clues into operations and risk characteristics International Financial Statement Analysis provides the latest rules and best practices, with clarity and expert advice. International Financial Statement Analysis Workbook helps busy professionals understand and apply the concepts and methodologies essential to accurate financial analysis. A companion to the IFSA text, this workbook offers learning objectives, chapter summaries, and practice problems that reinforce the practitioner-oriented material to give readers the confidence they need before applying these concepts to real cases. Readers will test their understanding of the standards and mechanics of financial reporting, and make use of the tools and techniques described in the text. This informative study guide is designed to facilitate information retention, helping readers build a strong foundation in financial statement analysis, with practical applications across borders. The volatile global economy makes accurate international financial statement analysis a valuable skill, where insufficient mastery makes precise valuation impossible. International Financial Statement Analysis provides the most up-to-date knowledge, and this workbook offers readers a chance to practice applying that knowledge with carefully constructed problems. Work topic-specific practice problems to facilitate intuitive understanding Review each topic quickly using clear chapter summaries Understand each chapter's objective to avoid missing key information Practice important methods and techniques before applying them in the real world It's impossible to tell how well a subject is mastered without applying the relevant concepts to a real-life situation. Valuation depends upon an accurate financial analysis, and practitioners need a solid grasp of the standards, formats, and documentation they may encounter on the international level. Practice makes perfect, and International Financial Statement Analysis Workbook provides plenty of practice and essential tools for understanding.
The most practical, authoritative guide to not-for-profit GAAP Wiley Not-for-Profit GAAP 2004 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations. It is written with the needs of the financial statement preparer, user, and attestor in mind. It provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations. At the same time, Wiley Not-for-Profit GAAP 2004 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2004 excels in providing financial statement preparers, users, and attestors with the most comprehensive and usable information because of these features: * Easy-to-use information that enables the reader to find needed information quickly * Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to all types of organizations * Specific coverage of accounting issues for different types of not-for-profit organizations * A comprehensive disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered * Many examples and illustrations that make putting accounting theory into practice an easy task This 2004 Edition also includes new information covering: * AICPA Technical Practice Aid addressing donor-defined eligibility requirements * Derivatives Implementation Group Topic B35, Embedded Derivatives: Application of Statement 133 to a Not-for-Profit Organization's Obligation Arising from an Irrevocable Split-Interest Agreement, which provides guidance for determining whether a split-interest agreement includes an embedded derivative * FASB Interpretation No. 45, Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness to Others, including special discussion of loan guarantees that are accounted for as contributions * FASB Statement No. 149, Amendment to Statement 133 on Derivative Financial Instruments Wiley Not-for-Profit GAAP 2004 strives to be a thorough, reliable reference that you'll use constantly. It's designed to be kept on your desk rather than on your bookshelf.
All too often, financial statements conceal more than they reveal. Even after the recent economic crisis, those analyzing financial statements face serious new concerns and challenges. The Fourth Edition of Financial Statement Analysis skillfully puts this discipline in perspective, and now, with this companion Workbook, you can hone your skills and test the knowledge you've gained from the actual text, before putting them to work in real-world situations. Question-and-answer sections within this Workbook correspond to each chapter of Financial Statement Analysis, Fourth Edition. Part One (Questions) provides chapter-by-chapter fill-in-the-blank questions, as well as financial statement and computational exercises. They are designed to be thought-provoking and require analysis and synthesis of the concepts covered in the book. The answers to all questions, which can be found in Part Two, are provided in boldfaced italic type in order to facilitate the checking of answers and comprehension of material. By enhancing your understanding of financial statement analysis, you can begin to undertake genuine, goal-oriented analysis and prepare for the practical challenges of contemporary business. This reliable resource will help you achieve such a difficult goal and allow you to make more informed decisions—whether you're evaluating a company's stock price or determining valuations for a merger or acquisition.
A comprehensive look at financial statement fraud from the experts who actually investigated them This collection of revealing case studies sheds clear insights into the dark corners of financial statement fraud. Includes cases submitted by fraud examiners across industries and throughout the world Fascinating cases hand-picked and edited by Joseph T. Wells, the founder and Chairman of the world's leading anti-fraud organization ? the Association of Certified Fraud Examiners (ACFE) ? and author of Corporate Fraud Handbook Outlines how each fraud was engineered, how it was investigated and how the perpetrators were brought to justice Providing an insider's look at fraud, Financial Statement Fraud Casebook illuminates the combination of timing, teamwork and vision necessary to understand financial statement fraud and prevent it from happening in the first place.
Any sound practical philosophy must be clear on practical concepts - concepts, in particular, of life, action, and practice. This clarity is Michael Thompson's aim in his ambitious work. In Thompson's view, failure to comprehend the structures of thought and judgment expressed in these concepts has disfigured modern moral philosophy, rendering it incapable of addressing the larger questions that should be its focus. In three investigations, Thompson considers life, action, and practice successively, attempting to exhibit these interrelated concepts as pure categories of thought, and to show how a proper exposition of them must be Aristotelian in character. He contends that the pure character of these categories, and the Aristotelian forms of reflection necessary to grasp them, are systematically obscured by modern theoretical philosophy, which thus blocks the way to the renewal of practical philosophy. His work recovers the possibility, within the tradition of analytic philosophy, of hazarding powerful generalities, and of focusing on the larger issues - like "life" - that have the power to revive philosophy. As an attempt to relocate crucial concepts from moral philosophy and the theory of action into what might be called the metaphysics of life, this original work promises to reconfigure a whole sector of philosophy. It is a work that any student of contemporary philosophy must grapple with.
Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need. Describes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes Explains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated Provides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes Accompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further Straightforward and insightful, Financial Statement Fraud provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.
Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection. You will find A clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability and transparency of financial information. Sample reports, examples, and documents that promote a real-world understanding of incentives, opportunities, and rationalizations Emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles Practical examples and real-world «how did this happen» discussions that provide valuable insight for corporate directors and executives, auditors, managers, supervisory personnel and other professionals saddled with anti-fraud responsibilities Expert advice from the author of Corporate Governance and Ethics and coauthor of the forthcoming Wiley textbook, White Collar Crime, Fraud Examination and Financial Forensics Financial Statement Fraud, Second Edition contains recommendations from the SEC Advisory Committee to reduce the complexity of the financial reporting process and improving the quality of financial reports.
Flight Simulator 2004: A Century of Flight lets pilots of all ages and abilities experience history in the cockpit of such famous planes as the Wright Flyer, the Spirit of St. Louis, and the Douglas DC-3. This official strategy guide, written with the full cooperation of Microsoft Game Studios, will help you deepen your knowledge and enjoyment of every aspect of flight, whether you're trying to land that Comet in a crosswind or request take-off clearance from ATC so you can get that 737 full of passengers to Chicago on time. Inside you'll find: Detailed specifications, statistics and flying tips for all the historical and modern aircraft. Exciting flight challenges so you can apply concepts and techniques, such as difficult navigation and approach procedures. Thorough coverage of all flight aspects, from taxi and takeoff, to in-flight navigation, to approaches and landings. Fun role-playing scenarios that let you become a bush pilot, airline pilot, or aerobatic pilot. Details on the Flight Simulator community, with dozens of great add-ons and Internet resources. Exclusive designer tips straight from the Microsoft's Flight Simulator 2004 team.
Explores and identifies the main issues, concepts, principles and evolution of software testing, including software quality engineering and testing concepts, test data generation, test deployment analysis, and software test management This book examines the principles, concepts, and processes that are fundamental to the software testing function. This book is divided into five broad parts. Part I introduces software testing in the broader context of software engineering and explores the qualities that testing aims to achieve or ascertain, as well as the lifecycle of software testing. Part II covers mathematical foundations of software testing, which include software specification, program correctness and verification, concepts of software dependability, and a software testing taxonomy. Part III discusses test data generation, specifically, functional criteria and structural criteria. Test oracle design, test driver design, and test outcome analysis is covered in Part IV. Finally, Part V surveys managerial aspects of software testing, including software metrics, software testing tools, and software product line testing. Presents software testing, not as an isolated technique, but as part of an integrated discipline of software verification and validation Proposes program testing and program correctness verification within the same mathematical model, making it possible to deploy the two techniques in concert, by virtue of the law of diminishing returns Defines the concept of a software fault, and the related concept of relative correctness, and shows how relative correctness can be used to characterize monotonic fault removal Presents the activity of software testing as a goal oriented activity, and explores how the conduct of the test depends on the selected goal Covers all phases of the software testing lifecycle, including test data generation, test oracle design, test driver design, and test outcome analysis Software Testing: Concepts and Operations is a great resource for software quality and software engineering students because it presents them with fundamentals that help them to prepare for their ever evolving discipline.
This book introduces theoretical concepts to explain the fundamentals of the design and evaluation of software estimation models. It provides software professionals with vital information on the best software management software out there. End-of-chapter exercises Over 100 figures illustrating the concepts presented throughout the book Examples incorporated with industry data
Presents both the fundamental concepts and the most recent applications in solid-phase organic synthesis With its emphasis on basic concepts, Solid-Phase Organic Synthesis guides readers through all the steps needed to design and perform successful solid-phase organic syntheses. The authors focus on the fundamentals of heterogeneous supports in the synthesis of organic molecules, explaining the use of a solid material to facilitate organic synthesis. This comprehensive text not only presents the fundamentals, but also reviews the most recent research findings and applications, offering readers everything needed to conduct their own state-of-the-art science experiments. Featuring chapters written by leading researchers in the field, Solid-Phase Organic Synthesis is divided into two parts: Part One, Concepts and Strategies, discusses the linker groups used to attach the synthesis substrate to the solid support, colorimetric tests to identify the presence of functional groups, combinatorial synthesis, and diversity-oriented synthesis. Readers will discover how solid-phase synthesis is currently used to facilitate the discovery of new molecular functionality. The final chapter discusses how using a support can change or increase reaction selectivity. Part Two, Applications, presents examples of the solid-phase synthesis of various classes of organic molecules. Chapters explore general asymmetric synthesis on a support, strategies for heterocyclic synthesis, and synthesis of radioactive organic molecules, dyes, dendrimers, and oligosaccharides. Each chapter ends with a set of conclusions that underscore the key concepts and methods. References in each chapter enable readers to investigate any topic in greater depth. With its presentation of basic concepts as well as recent findings and applications, Solid-Phase Organic Synthesis is the ideal starting point for students and researchers in organic, medicinal, and combinatorial chemistry who want to take full advantage of current solid-phase synthesis techniques.
Systematics: A Course of Lectures is designed for use in an advanced undergraduate or introductory graduate level course in systematics and is meant to present core systematic concepts and literature. The book covers topics such as the history of systematic thinking and fundamental concepts in the field including species concepts, homology, and hypothesis testing. Analytical methods are covered in detail with chapters devoted to sequence alignment, optimality criteria, and methods such as distance, parsimony, maximum likelihood and Bayesian approaches. Trees and tree searching, consensus and super-tree methods, support measures, and other relevant topics are each covered in their own sections. The work is not a bleeding-edge statement or in-depth review of the entirety of systematics, but covers the basics as broadly as could be handled in a one semester course. Most chapters are designed to be a single 1.5 hour class, with those on parsimony, likelihood, posterior probability, and tree searching two classes (2 x 1.5 hours).
Universal Principles of Art presents one hundred principles, fundamental ideas, and approaches to art making that will guide, challenge, and inspire any artist to make better, more focused art. You'll find a wealth of prompts, hints, insights, and road maps that will open a world of possibilities to both understanding art works and generating new ones. It covers techniques and concepts, incorporating both historical and contemporary theories of art and art making. Fundamental ideas include: Tone as Structure: Tonal relationships in representational roles. Color as Light: How color is used to recreate the sensation of light. Perspective: A sophisticated convention for describing 3-D space. Composition: The artwork as an arrangement of elements. Harmony: How elements work together for the good of the whole. Practical strategies include: Quoting: How referring to another work of art allows for refinement of meaning. Simplification: Reducing a statement to its fundamentals. Successive Approximation: The artwork as a journey. Restraint: The power of holding back. Concepts include: Romanticism: Spontaneity, feelings, imagination, and genius. Classicism and Renaissance: The tenets of the Greco-Roman world recur throughout the centuries. Minimalism: Art stripped bare. Deconstruction: A critical technique exposes the manipulation of meaning. Techniques include: Form Rendered: Describing 3-D forms on 2-D surfaces. Drawing Language: The syntax of description. Printmaking: Description of basic methods and procedures. This detailed, yet concise, reference book will be invaluable for artists, historians, educators, art lovers, and students who seek to broaden and improve their art expertise, enhance their enjoyment, or improve their practice.
Anglo-Saxon Keywords presents a series of entries that reveal the links between modern ideas and scholarship and the central concepts of Anglo-Saxon literature, language, and material culture. Reveals important links between central concepts of the Anglo-Saxon period and issues we think about today Reveals how material culture—the history of labor, medicine, technology, identity, masculinity, sex, food, land use—is as important as the history of ideas Offers a richly theorized approach that intersects with many disciplines inside and outside of medieval studies
Readers who want a less mathematical alternative to the EQS manual will find exactly what they're looking for in this practical text. Written specifically for those with little to no knowledge of structural equation modeling (SEM) or EQS, the author's goal is to provide a non-mathematical introduction to the basic concepts of SEM by applying these principles to EQS, Version 6.1. The book clearly demonstrates a wide variety of SEM/EQS applications that include confirmatory factor analytic and full latent variable models. Written in a "user-friendly" style, the author "walks" the reader through the varied steps involved in the process of testing SEM models: model specification and estimation, assessment of model fit, EQS output, and interpretation of findings. Each of the book's applications is accompanied by: a statement of the hypothesis being tested, a schematic representation of the model, explanations of the EQS input and output files, tips on how to use the pull-down menus, and the data file upon which the application is based. The book carefully works through applications starting with relatively simple single group analyses, through to more advanced applications, such as a multi-group, latent growth curve, and multilevel modeling.
Case Studies in Islamic Banking and Finance is a pioneering resource that provides practical insights into the real world of Islamic financial transactions, and illustrates the complexities of this rapidly growing mode of modern finance. Based around 12 individual cases, the book stimulates discussion and develops the reader's understanding of Islamic finance by contrasting the theoretical concepts discussed in the author's companion text Introduction to Islamic Banking and Finance with practical real world situations. The cases cover core Islamic banking and finance topics including the Ijara, Mudaraba and Musharaka contracts; Islamic mortgages for home finance; leverage; and issues involved in opening an Islamic bank. Financial statement analysis for Islamic banks, the implications for fund management for equity investing and the impact of loan defaults on Islamic and conventional banks are also included. Each chapter concludes with a set of questions designed to test the reader's understanding of each case, with suggested solutions at the end of the book. This book is a must have resource for those wishing to apply their understanding of this complex subject and is an essential read for anyone seeking practical examples of how to apply the concepts in a real world environment.
In the forthcoming years, citizens of many countries will be provided with electronic identity cards. eID solutions may not only be used for passports, but also for communication with government authorities or local administrations, as well as for secure personal identification and access control in e-business. Further eID applications will be implemented in the healthcare sector. For some of these solutions we will not need a physical data carrier at all. The Handbook of eID Security is the first source presenting a comprehensive overview of this strongly discussed topic. It provides profound information on the following questions: – Which are the latest concepts, technical approaches, applications and trends in the field of eID? – Which areas of application are covered by the different eID concepts? – Which security mechanisms are used, for what reasons, and how can their reliability be ensured? – How will the security of personal data be guaranteed? This book is a perfect source of information for all persons working in industry, banking, healthcare, research institutes, administrations and public authorities: – who are involved in the development of eID application concepts, technical solutions, and of devices used for transfer and read out data to and from eIDs, – who have or will have to do with eID applications in their daily work, and – who participate in informing and discussing about the security and transparency of eID solutions.
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The Literary Theory Toolkit offers readers a rich compendium of key terms, concepts, and arguments necessary for the study of literature in a critical-theoretical context. Includes varied examples drawn from readily available literary texts spanning all periods and genres Features a chapter on performance, something not usually covered in similar texts Covers differing theories of the public sphere, ideology, power, and the social relations necessary for the understanding of approaches to literature