CIMA 2004 Nov Q&A’s: The Complete Set-Intermediate Level,

CIMA 2004 Nov Q&A’s: The Complete Set-Intermediate Level,

Автор:

CIMA 2004 Nov Q&A’s: The Complete Set-Intermediate Level,

Tax Administration Performance Management

Tax Administration Performance Management

Автор:

Most governments in the developing countries are faced with the same basic limitation concerning the function of their tax administrations i.e., the need for efficient and effective management. An approach that can be used to improve tax administration efficiency and effectiveness is performance management. Despite its importance, there are limited publications on performance management in the tax administration context. There is no guidance on how to undertake tax administration performance management specifically for developing countries.This book, therefore, provides an integrated and open system framework for tax administration performance management in developing countries. A set of guidelines on how to apply the framework has also been developed in this book. A case study on a tax administration in a developing country confirms the applicability of the framework and its guidelines.

The Impact of IFRS adoption on Accounting Quality

The Impact of IFRS adoption on Accounting Quality

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This book is based on a Master thesis focused on International Financial Reporting Standards (IFRS) adoption in Sri Lanka. In line with the global convergence of IFRS, the Institute of Chartered Accountants Sri Lanka (CA Sri Lanka) jointly with other regulatory bodies have introduced the IFRS in 2012 in the form SLFRS and LKAS. As a result, all listed companies in Sri Lanka were required to prepare their financial statement in accordance with the requirements of IFRS. This study investigates the accounting quality improvement following IFRS adoption in Sri Lanka.

MP Financial and Managerial Accounting: The Basis for Business Decisions w/ My Mentor, Net Tutor, and OLC w/ PW

MP Financial and Managerial Accounting: The Basis for Business Decisions w/ My Mentor, Net Tutor, and OLC w/ PW

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Financial and Managerial Accounting has been updated to incorporate detailed information on recent legislation affecting the accounting profession, including the Sarbanes-Oxley Act. The accompanying CD and PowerWeb applications give you greater interaction and continuously updated information.

Бухгалтерский учет. Учебное пособие

Бухгалтерский учет. Учебное пособие

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Учебное пособие написано в соответствии с программой курса `Бухгалтерский учет` для вузов. Особое внимание автор уделил взаимосвязи бухгалтерского и налогового учета. Материал изложен на основе нового плана счетов, последних изменений в положениях по бухгалтерскому учету и других нормативных документах. Книга предназначена для студентов экономических и юридических специальностей, бухгалтеров, а также готовящихся к сдаче экзаменов на получение аттестата профессионального бухгалтера.

ESSAYS ON INTERNATIONAL ACCOUNTING DIVERSITY

ESSAYS ON INTERNATIONAL ACCOUNTING DIVERSITY

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Increasing globalization of business and competition, as well as enormous technological developments, resulted in firms experiencing unprecedented business challenges. Not only did the accounting community undergo structural and professional changes to face the new challenges, but also the kind of technical issues accountants have to handle are becoming increasingly “international” . This two-essay manuscript discusses two of the most salient accounting issues. The first revolves around the increasing diversity of accounting standards worldwide and the undergoing efforts at harmonizing these efforts. The second essay discusses one mechanism through which income of a foreign subsidiary is manipulated by the headquarters of a multinational corporation, termed “transfer pricing”. A parent company with subsidiaries exchanging resources is bound to deal with the complex transfer pricing issues. Some of the issues related to transfer pricing include: managerial performance evaluation, home and host country taxation, resource allocation, local partners relations, production and marketing decisions, and competition in foreign markets.

Environmental Responsibility and Global Performance Accounting

Environmental Responsibility and Global Performance Accounting

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Entering the age of resources shortage with new goals of sustainability but having in mind the supposed failure of markets and closing food crisis both public decision makers and entrepreneurs must find a common solution to these issues. The environmental public goods are important and for emerging countries should be financed from chronic deficits but it cannot replace the enterprises responsible behavior. The private capital is engaged in producing market goods and seeks profits for its shareholders. In this context the main challenge is to link the gaps and bring the two separate interests to a common goal of sustainable profits and welfare.

Контроллинг для руководителей и специалистов

Контроллинг для руководителей и специалистов

Автор: С. Г. Фалько

Рассмотрены определения и функции контроллинга, основные задачи и базисные инструменты контроллеров на предприятии, направления развития контроллинга в краткосрочной и долгосрочной перспективе. Особое внимание уделено проблемам организации эффективного внедрения контроллинга, типичным ошибкам, которые сопровождают этот процесс. Описаны варианты позиционирования службы контроллинга в оргструктуру предприятия. Приведены примеры из отечественной практики. Для руководителей крупных и средних по размеру предприятий, а также для тех, кто хотел бы стать высококвалифицированным специалистом в области контроллинга.

Fundamentals of Intermediate Accounting 2006 FASB Update, with TakeAction! CD

Fundamentals of Intermediate Accounting 2006 FASB Update, with TakeAction! CD

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Book DescriptionNow readers can get all the accuracy and authority of the best-selling intermediate accounting book in the new second edition of this brief, streamlined version! Fundamentals of Intermediate Accounting presents a balanced discussion of concepts and applications, explaining the rationale behind business transactions before addressing the accounting and reporting for those activities. Readers will gain a solid foundation in such areas as the standard-setting process, the three major financial statements, revenue recognition, income taxes, reporting disclosure issues, and much more.

IMPROVING TAX REVENUE COLLECTION IN GHANA

IMPROVING TAX REVENUE COLLECTION IN GHANA

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Shorttitle The most central activity of any state is the raising of tax revenues in order to achieve fiscal policy objectives of matching expenditure and reducing budget deficit.The Government of Ghana in the quest to mobilise more revenue introduced the Value Added Tax in March 1995, but had to withdraw it barely after three months of operations as a result of public outcry against the tax. The adoption of VAT worldwide as a modern and efficient mode of collecting indirect taxes makes it imperative for Ghana to repackage and re-introduce the tax in 1998.The main purpose of this research was to investigate the challenges that inhibit VAT revenue collection enhancement and suggest recommendations for improving its collection. The study revealed that effective tax education and monitoring, fair application of tax rules and regulations, efficient information systems, and among others, impact positively on tax compliance and increase revenue collection.