This comprehensive edition is the most authoritative text on advanced accounting topics. The book continues its legacy and provides a contemporary and comprehensive presentation of a wide spectrum of accounting concepts and applications. Detailed fundamentals provide a natural grounding and help in gaining accounting skills and knowledge. The book offers a structural presentation with over 500 clear illustrations, extensive exercise questions and updated accounting treatments. The book could be used to great advantage by accounting professionals

FOR B.COM (HONS.) EXAMS , C.A. (FOUNDATION ) C.A. (INTER.) C.A. (FINAL) , C.S.(FOUNDATION , C.S. (INTER.) N& OTHER SIMILAR EXAMINATIONS .

For engineers becoming involved in the financial control of a project, this book provides guidance. Written in a non-technical style, it gives comprehensive guidance on the practical aspects of the financial control of a business and control of a project. What is a business plan? Why is it important? These are some of the issues this book tackles.

Updated for new accounting and auditing guidance issued, this valuable tool provides hundreds of high quality disclosure examples from carefully selected U.S. companies of different sizes, across industries such as banking, credit and insurance, communication services, and healthcare from such organizations as Scotts Miracle-Gro, Coca-Cola, Caterpillar, and BB&T. Illustrations of the most important, immediate, and challenging disclosures, such as derivatives and hedging, consolidations, and fair value measurement are provided. Hot topics include statement of cash flows, going concern, and business combinations and intangibles. This edition also provides clear, direct guidance to help you understand and comply with all significant reporting requirements and detailed indexes to help you quickly find exactly what you need.

Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.

Corporate finance is concerned with how to make capital investment decisions (capital budgeting); how to finance company activities, including new investments; and how to make dividend payment decisions. This book will lecture on important topics for corporate finance, which will cover methods, theory, and policy decisions. The topics which will be addressed in this book include how streams of cash flows are valued, how financial managers evaluate investment opportunities, how financial statements are used to evaluate a company's financial condition and its market value, how a manager chooses between mutually exclusive opportunities, and how they evaluate different types of investment. This book will also discuss the treatment of risk when evaluating a project and the required returns on a project. Alternative sources of funds used to finance new projects, which include internal and external sources of funds, will be theoretically and empirically demonstrated. Lastly, long-term financial planning will be discussed.

This Treatise On Inflation Accounting Provides A Detailed Treatment Of Concepts And Techniques Of Inflation Accounting. It Gives A Clear Understanding Of Accounting Data And Their Limitations During Inflation. In This Context, An Attempt Is Made To Underline The Importance Of Inflation Accounting With Particular Reference To A Case Study Of Selected Units.