Home

Publications

German Portal

Life-Links

Newsletter

 About RMP

About themanager

Sitemap

Finance / Accounting - Accounting 

Professional Bodies and Accounting Organizations

Directory

Abusive Earnings Management and Early Warning Signs	Over the last three years, the SEC has uncovered earnings management practices that have pushed the boundaries of GAAP to the point of fraud. The distinction between good business practices and abusive earnings management can appear all too fuzzy.
Accountigweb	British Accounting Portal
Accounting Glossary
Accounting is Broken - Here’s How to Fix It	A radical maifesto by Stern Stewart Research. Pdf-file 2002
Calculating the Economic Value of Customers to an Organisation	Three case studies from Australasian service organisations explore the economic value of customers to an organisation (EVCO). Pdf-file 2002
Cash Flow and Asset Based Interest Calculation in Cost Accounting	The analysis of interest calculation in cost accounting is an example for the application of investment theory to cost accounting. It shows that it is useful to connect cost accounting with investment and finance theory. pdf-file
Country-Specific Factors ...	... Related to Financial Reporting and the Value Relevance of Accounting Data; working paper by Ashiq Ali and Lee-Seok Hwang
Depreciation Matters	Calculating depreciation of assets should be simple, but the IRS casts a foreboding shadow that obscures the picture. Some basic guidelines can help to balance economic and tax considerations.
Fundamental to the Subject	Dr Philip E Dunn of the Esk Valley Business School outlines the fundamental principles which underpin standard accounting practices and concepts.
Future and Present Value of Money	This note explains briefly two concepts concerning the time-value-of-money, namely future and present value
Internal Rate of Return (IRR)	Explains the concept and the related formulas
Interpreting Sustainability	Geoffrey M. Heal reviews concepts related to sustainability. This provides a basis for formalizing the concept and operationalizing it via shadow prices and associated accounting practices.
Keeping accounts up to standard	Dr Philip E Dunn of the Esk Valley Business School looks at the development of accounting standards and the setting process.
Managing Earnings or Cooking the Books?	How firms make the numbers with creative accounting
Total Cost Management	Total Cost Management for Competitiveness. Pdf-file
Variations in National Management Accounting Approaches	Based on studies in 23 countries, this paper identifies five distinct aspects of national management accounting, and seven significant implications of the manager operating in the multinational environment. By Oriol Amat, John Blake and Ester Oliveras

Professional Bodies & Accounting Organizations

Accounting Standards Board (British)

American Institute of Certified Public Accountants

Association of Accounting Technicians

Association of Chartered Accountants in the US

Association of Chartered Certified Accountants

Association of International Accountants

Auditing Practices Board (British)

British Accounting Organization

Chartered Institute of Public Finance and Accountancy (UK)

European Court of Auditors

Financial Reporting Council (British)

Institute of Financial Accountants (UK)

Institute of Internal Auditors-UK

Institute of Management Accountants

International Federation of Accountants

The Financial Reporting Review Panel (British)

The Institute of Chartered Accountants in England & Wales

The Institute of Chartered Accountants in Ireland

The Institute of Chartered Accountants of Scotland

US General Accounting Office

Literature

Accounting
by Carl S. Warren, James M. Reeve, Philip E. Fess
The most successful higher education text of all time keeps getting better. The authors adapt their proven approach to accounting's evolving role in business and use the preparation of financial statements as the framework for understanding what accounting is all about. Accounting provides a solid foundation of accounting concepts with unique features to show how users can use accounting to understand business.

Fundamental Accounting Principles w/2003 Krispy Kreme AR, TTCD, NetTutor, OLC w/PW
by Kermit D. Larson, John J Wild, Barbara Chiappetta
Comprehensively revised, Fundamental Accounting Principles uses the 2003 annual report of Krispy Kreme to help make accounting concepts and precepts both interesting and understandable. NetTutor provides you with live, personalized assistance via the Internet, while the accompanying Topic Tackler CD features video clips, slide shows, and more for two key topics within each chapter.

Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise
by Brian H. Maskell, Bruce Baggaley
In Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, authors Brian Maskell and Bruce Baggaley present a step-by-step method for transforming a manufacturing company's financial functions to support lean manufacturing. This step-by-step method transforms the accounting system to follow the company's pathway through lean implementation covering what needs to be done at each stage to support lean.