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Бухгалтерия. Налоги. Аудит
CIMA eSuccess CD Fundamentals of Ethics, Corporate Governance and Business Law,

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CIMA eSuccess CD Fundamentals of Ethics, Corporate Governance and Business Law,

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Advances in International Accounting (Advances in International Accounting) (Advances in International Accounting)

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Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

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Teach Yourself VISUALLY QuickBooks 2015

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Teach Yourself VISUALLY Are you a visual learner? Do you prefer instructions that show you how to do something and skip the long??“winded explanations? If so, then this book is for you. Open it up and you???ll find clear, step??“by??“step screen sh

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RESEARCH IN ACCOUNTING REGULATION VOLUME 10Research in Accounting Regulation         (RAR )

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RESEARCH IN ACCOUNTING REGULATION VOLUME 10Research in Accounting Regulation (RAR )

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Value Added Accounting and Performance Evaluations

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In practice, accounts have traditionally been prepared for shareholders and creditors. “The Corporate Report” indentifies certain other user groups whose fortunes are tied up with the success or otherwise of a company. The report has argued that these groups have a right to information and has also advised to widen the responsibility of significant economic entities to report information relevant to their needs. The value added statement shows the income of an entity and its distribution among the people who contribute in its creation. Thus value added statement reveals the income of a team comprising owners, employees, financiers, and government instead of giving emphasis on showing the income of owners only. In other words, ‘income’ in value added approach includes rewards of a much wider group than just the shareholders.

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Налоги и налогообложение. Учебное пособие (+ CD-ROM)

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В учебном пособии рассматривается налоговая система Российской Федерации, в частности федеральные налоги на основе Налогового кодекса РФ, а также неналоговые платежи. Проанализированы региональные налоги на примере некоторых субъектов РФ. Местные налоги представлены на примере муниципальных образований «Архангельск» и «Северодвинск». Рассмотрены налоги специальных налоговых режимов для малых предприятий и индивидуальных предпринимателей. Текст пособия и список нормативных документов составлены по состоянию на 1 октября 2007 года.Уникальная особенность издания в том, что оно является пособием для повышения квалификации как профессиональных бухгалтеров — членов ИПБ России, так и всех заинтересованных специалистов экономических служб предприятия, с возможностью прохождения электронного тестирования при дистанционной форме повышения квалификации.К книге прилагается диск от компании «Гарант», включающий подборку необходимых нормативных актов и форм документов.Пособие предназначено для студентов высших учебных заведений при изучении дисциплины «Налоги и налогообложение», при подготовке курсовых и выпускных квалификационных работ, а также для слушателей курсов повышения квалификации.

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Tax Harmonization and Tax Competition when Countries Differ in Size

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This research studies the relationship between country size, tax harmonization and tax competition. The welfare consequences of the tax harmonization (the convergence of tax rates towards a common tax vector) has been shown to critically depend on the tax principles under consideration: The destination-based harmonization of commodity taxes, starting from the non-cooperative equilibrium, always makes one country better off and may be Pareto-improving; whereas the origin-based tax harmonization leads to a strict Pareto-worsening. This research––introducing the country asymmetries (countries differ in size) and a more general tax-harmonizing reform––also shows that the desirability of tax harmonization is independent of the country size. The research has shown that the Nash equilibrium taxes depend, crucially, on the size of countries and on the principle of taxation. The relative country size determines the values of endogenous variables including the Nash equilibrium taxes. The level of the taxes and tendencies of their changes critically depend on the relationships of exogenous parameters of the models.

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The Expert AOF: A Rule Based Expert System For Audit Opinion Formation

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Audit opinion lends credibility to the company»s financial statements by validating the techniques used for reporting its results. Financial reports assist users to take decisions about the management of the company. The accounts should, therefore, avoid misleading users about the company»s results. The directors» interest in showing good results about the company»s operations may conflict with the objective of preparing accounts which give a true and fair view. Because of that, it is argued that the need for validation of lack of bias is best provided independently of the source of the information. This book describes the construction of a prototype expert system for forming the audit opinion on a client»s statements. The types of audit opinions in various Auditing Standards were analyzed. Both the knowledge acquisition technique as well as the rule-based representation scheme used for constructing The Expert AOF were described and compared with techniques used to develop similar systems. This book is useful for academics and professionals who are interested in the application of information technology in auditing companies» financial statements.

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Audit sampling

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Audit sampling has been an issue over the years and very little academic literature exist to shed more light about the utilization of this concept during auditing practices. Therefore,the two approaches to audit sampling; statistical and nonstatistical have been examined in this book. The overall purpose of the book is to explore the current extent at which these concepts are utilized by auditors during auditing practices. The book also seeks to achieve two additional purposes; the first is to find out whether auditors utilize different sampling techniques when auditing SME?s and big companies and the second is to find out some common selection methods that are used by auditors for selecting statistical or nonstatistical audit samples during audit sampling practices. Based on the empirical findings obtained, an audit sampling model has been proposed. It is recommended that auditors should use this model as a guide not only in Sweden but also in other countries as the model will be a useful tool to assist auditors for proper accumulation of audit evidence. Thus, this book is particularly useful to auditors, trainee accountants and to undergraduate, master and Ph.D students

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Taxation of Small Business Enterprises in Uganda

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This book makes an analysis of the efficiency of presumptive taxation as a mode of taxing Small Business Enterprises in Uganda which is categorically a hard to tax sector. Considering their peculiar characteristics, the tax was introduced in the hope that it would enhance easy tax compliance by Small Business Enterprises and enable government raise increased revenue from this sector. The study revealed that the legal regime on presumptive taxation presents with limitations and has therefore not enhanced an increased tax yield from the sector. The study noted that extra-legal factors have also come into play and inhibited the efficiency of this tax system.

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