Contabilidad gerencial
El curso de análisis de estados financieros comprende interpretación, análisis y evaluación de la información financiera para ayudar a los distintos usuarios de las empresas (tanto internos como externos) a tomar decisiones económicas. En este curso se estudian los distintos enfoques analíticos mediante los cuales la información contable puede ser comprendida, interpretada y evaluada para usarla en la toma de decisiones.
Prontuario del curso
Texto del curso
Textos suplementarios
Bibliografía recomendada
Detecting Accounting Fraud Before It's Too Late by
Detect accounting fraud before it's too late Accounting fraud is the deliberate manipulation of accounting records in order to make a company's financial performance seem better or worse than it actually is. Accounting scandals often have catastrophic consequences for shareholders and employees. Thus, analysts and auditors must be equipped to detect accounting fraud. This book is a comprehensive guide to detecting accounting fraud for auditors investigating accounting fraud and analysts/managers seeking to prevent it. A wide variety of warning signs are described, as are several techniques for detecting and addressing fraud. Understand the motivations and warning signs behind accounting fraud Get to know how accounting fraud is done and how to detect it Avoid the losses that often come from accounting fraud Benefit from case studies throughout to that help illustrate the author's points It's unfortunate that managers, auditors, and analysts must be wary of accounting fraud--but this book equips you with the know-how to detect it before it's too late.
ISBN: 9781119566861Publication Date: 2019
International Auditing Standards in the United States by
This book is a tool that students, faculty, and practitioners can use to better understand the relationship between US PCAOB auditing standards and IFAC IAASB auditing standards. With time, the designations of US PCAOB standards were reorganized from the initial publication of this book. Accordingly, we have added to this addition an Appendix, Appendix 1. It shows the correlation of the old designation of PCAOB auditing standards, before reorganization, and the new designations for these standards. We also have added a second appendix, Appendix 2. The latter presents the PCAOB standards, the related AICPA standards, and the IFAC IAASB standards. We suggest bookmarking the Appendices and referring back to them as you use the text.
ISBN: 9781953349330Publication Date: 2021
Financial Accounting by
Understanding the basics of financial accounting can be a tricky task to master. This practical guidebook provides an overview of the fundamental principles in a jargon-free and simple format. Financial Accounting: The Basics provides concise overviews of the key financial accounting topics supplemented by practical examples and exercises to enable readers to test their knowledge and understanding in bite-sized chunks. In empowering students to learn at their own pace, the book enhances course learning to maximise chances of overall success. Topics covered include: The interpretation of financial statements and the accounting equation Processing accounting information Accounting for inventories Non-current assets and depreciation Cash flow statements and analysis With the latest coverage of International Financial Reporting Standards (IFRS) terminology, and separate chapters on cash flow statements and ratio analysis, Ilias Basioudis's text will be valuable reading for new students of accounting.
ISBN: 9780429886515Publication Date: 2019
Análisis e interpretación de estados financieros (13a. ed.) by ISBN: 9786077583530Publication Date: 2019
Insights on Financial Services Regulation by
The debates around financial services regulation are fierce and unending, and with every new development or law, rigid positions seem to grow. In this insightful new book, expert author John A. Consiglio discusses developments in this vital part of the wide world of finance. Including discussions on the public interest elements of regulation, on informational asymmetry, and on the economist/regulator duopoly, Consiglio analyses various key contentious element of regulatory practices from both the regulators' and regulatees' perspectives. Focusing on the chasm between the perceived hierarchical aloofness of regulators, and the real needs of individual users of financial services, Consiglio explores the complicated and often worrying landscape of financial services regulation. Looking across historical detail to the present, and future, of regulation, the chapters also include a keen discussion of economics and regulatory pedagogy in the modern age. For researchers and students of finance, and for all professionals involved in the financial services sector, this is an unmissable book that interrogates the current landscape defining our global economy.
ISBN: 9781839820687Publication Date: 2020
The Fast Close Toolkit by
This publication focuses on the critical methods that can be used to dramatically improve the fiscal closing process. The Record to Report (R2R) or Fiscal Closing Process is at the core of the controllership function. The process includes transaction processing, internal and external reporting, and the internal controls--the people, processes, and technology--that constitute the corporate organizational hierarchy. CFOs, controllers, and corporate finance departments require timely, accurate, and consistent data to make appropriate operational and strategic decisions and fulfill statutory, regulatory, and compliance requirements with accurate and timely data. The Fast Close Toolkit offers both strategic and tactical suggestions that can significantly improve the fiscal closing process and provides guidance on new legislation requirements, systems and best practice processes. Checklists, templates, process narratives, and sample policies are provided for every component of the fiscal close. Investors and shareholders expect fast and easy access to the data created by current business activities in the information-driven digital age. The Fast Close Toolkit provides the necessary tools and expert advice to improve the fiscal closing process. Authoritative and up to date, this book: Identifies the bottlenecks that can impact the and improvethe fiscal close process and provides best practices to help alleviate these challenges Defines the Record to Report (R2R) and recommends the roles and responsibilities for fiscal close processes flow Offers the internal controls to use for the end-to-end fiscal close process Describes approaches for risk management, R2R, and fiscal close benchmarking Identifies KPIs for all aspects of the R2R process Provides the mechanism for developing a financial close scorecard Recommends leading practices for both external and internal reporting Provides guidance on how strategic planning, the budget and forecast processes can be streamlined to enhance the fiscal close and internal reporting results Written by a respected expert on internal controls and the fiscal closing process, The Fast Close Toolkit is a valuable source of information for professionals involved in controllership and have responsibility for the fiscal close.
ISBN: 9781119554523Publication Date: 2019
Financial Statement Analysis by
The updated, real-world guide to interpreting and unpacking GAAP and non-GAAP financial statements In Financial Statement Analysis, 5th Edition, leading investment authority Martin Fridson returns with Fernando Alvarez to provide the analytical framework you need to scrutinize financial statements, whether you're evaluating a company's stock price or determining valuations for a merger or acquisition. Rather than taking financial statements at face value, you'll learn practical and straightforward analytical techniques for uncovering the reality behind the numbers. This fully revised and up-to-date 5th Edition offers fresh information that will help you to evaluate financial statements in today's volatile markets and uncertain economy. The declining connection between GAAP earnings and stock prices has introduced a need to discriminate between instructive and misleading non-GAAP alternatives. This book integrates the alternatives and provides guidance on understanding the extent to which non-GAAP reports, particularly from US companies, may be biased. Understanding financial statements is an essential skill for business professionals and investors. Most books on the subject proceed from the questionable premise that companies' objective is to present a true picture of their financial condition. A safer assumption is that they seek to minimize the cost of raising capital by portraying themselves in the most favorable light possible. Financial Statement Analysis teaches readers the tricks that companies use to mislead, so readers can more clearly interpret statements. Learn how to read and understand financial statements prepared according to GAAP and non-GAAP standards Compare CFROI, EVA, Valens, and other non-GAAP methodologies to determine how accurate companies' reports are Improve your business decision making, stock valuations, or merger and acquisition strategy Develop the essential skill of quickly and accurately gathering and assessing information from financial statements of all types Professional analysts, investors, and students will gain valuable knowledge from this updated edition of the popular guide. Filled with real-life examples and expert advice, Financial Statement Analysis, 5th Edition, will help you interpret and unpack financial statements.
ISBN: 9781118064184Publication Date: 2011
Accounting for Business by
This book is written for those who may be responsible for, or are generally interested in, the activities of organizations but do not have the knowledge to interpret the financial information that is available. As an owner of a business or a manager, you will deal with numbers of various types. This book is written for those who may be responsible for, or are generally interested in, the activities of organizations but do not have the knowledge to interpret the financial information that is available. The book identifies the types of organizations that generate financial information and explains how you can use it for your benefit. The early chapters focus on the information that is publicly available for large companies and demonstrate how to select and analyze the figures for decision making. The later chapters concentrate on the detailed management accounting information that is available internally for managers so that they can make decisions, investigate problems, and set performance targets. The final chapter, explores emerging and very pertinent issues such as "Can the organization obtain the basic resources to stay in business?" and "Are its activities harmful to the environment?"
ISBN: 9781953349934Publication Date: 2021
Forensic Accounting and Financial Statement Fraud, Volume I by
The existence and persistence of high profile alleged financial statement fraud (FSF) have negatively affected the safety and soundness of financial markets and investors confident in public financial information. Forensic accounting has advanced as an important and rewarding field of accounting to prevent, detect and correct FSF. There has been significant demand for and intertest in forensic accounting as well substantial growth in both investigation and litigation services. The first volume addresses the relevance and importance of forensic accounting and fraud examination as well as the framework and structure of forensic accounting practices. The author presents an introduction to forensic accounting and financial statement fraud examination and their relevance and importance to businesses, financial markets, economies and society. Also discussed is forensic accounting opportunities, skills, and services; forensic accounting profession; and professional responsibilities and codes of conduct for forensic accountants. Finally, forensic accounting best practices, education, and research are touched on.
ISBN: 9781631571497Publication Date: 2019
Forensic Accounting and Financial Statement Fraud, Volume II by
Forensic accounting is gaining considerable attention as a rewarding and exciting field of accounting. Forensic accountants perform both fraud and non-fraud services. The American Institute of Certified Public Accountants (AICPA) released its proposed new standards for its members who perform investigation and litigation forensic accounting services in December 2018. This second volume addresses fraud and non-fraud forensic accounting practice and performance. The author discusses forensic accounting roles and processes; forensic accounting techniques roles and responsibilities of corporate gatekeepers, including forensic accountants in creating a corporate culture of integrity and competency in preventing and discovering financial statement fraud. Also presented are challenges and opportunities in forensic accounting, and emerging issues in fraud investigation.
ISBN: 9781949991086Publication Date: 2019
When Numbers Don't Add Up by
The author contextualized the phenomenon of accounting fraud using a framework he developed called "Corporate Governance Cosmos." The book contains an extensive literature review including an evaluation of the seminal theory in this area, namely, the Fraud Triangle. There is a comprehensive exploration of the motivations for accounting fraud and a growing realization that Dark Triad (psychopathy, narcissism, and machiavellianism) tendencies may explain why executives engage in accounting fraud. The author expands an established framework entitled Cooks Recipes Incentives Monitoring End results (C R I M E) by Rezaee (2005), to ''C R I M E L'', where L is the "Learning" from 33 international case studies of accounting fraud. Accountants, auditors, antifraud practitioners, and graduate students will find the case studies of accounting fraud particularly useful as it makes the phenomenon tangible and more understandable. The penultimate chapter is a study of the likely impact of financial technology on accounting fraud. The author concludes by marshalling various insights including a brief discussion of ethics, forwarding his International Code of Ethics for Professional Accountants (IFAC) ''Ethical Triangle'', his vision for the future accountant, which he refers to as ''accounting engineers'', and an ancient prescription for the curse of accounting fraud.
ISBN: 9781948580908Publication Date: 2020
How to Read a Financial Report by
An updated new edition of the comprehensive guide to reading and understanding financial reports Financial reports provide vital information to investors, lenders, and managers. Yet, the financial statements in a financial report seem to be written in a foreign language that only accountants can understand. This new Eighth Edition of How to Read a Financial Report breaks through that language barrier, clears away the fog, and offers a plain-English user's guide to financial reports. This updated edition features new information on the move toward separate financial and accounting reporting standards for private companies, the emergence of websites offering financial information, pending changes in the auditor's report language and what this means to investors, and requirements for XBRL tagging in reporting to the SEC, among other topics. Makes it easy to understand what financial reports really say Updated to include the latest information financial reporting standards and regulatory changes Written by an author team with a combined 50-plus years of experience in financial accounting With this new edition of How to Read a Financial Report, investors will find everything they need to fully understand the profit, cash flow, and financial condition of any business.
ISBN: 9781118735923Publication Date: 2013
International Financial Reporting Standards by
Now in its sixth edition, and with previous editions translated into 15 languages, this publication gives readers a broad and basic understanding of the key issues for each International Financial Reporting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. This edition includes material of potential interest to the financial analyst. Most chapters also contain exercises which illustrate the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness or application of a standard in a given situation. The reader can also evaluate the effect that applying a given standard will have on the financial results and position of a division or an entire enterprise. All of the accounting standards issued by the International Accounting Standards Board (IASB) through September 30, 2010, are included in this publication.
ISBN: 9780821385555Publication Date: 2011
Financial Statement Fraud by
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.
ISBN: 9781118419779Publication Date: 2012
Bases de datos Administración de Empresas
Bases de datos para localizar revistas académicas y profesionales en temas de Administración de Empresas:
- ABI/INFORM CollectionLa base de datos presenta miles de revistas de texto completo, disertaciones, documentos de trabajo, publicaciones clave de negocios y economía, como The Economist, informes centrados en el país y la industria, y datos descargables. Su cobertura internacional ofrece a los investigadores una imagen completa de las empresas y las tendencias comerciales en todo el mundo.
Temas: Administración, Contabilidad, Negocios, Finanzas, Economía, Seguros, Recursos Humanos, Gerencia, Liderazgo, Marketing, Mercadeo, Empresarismo, Banca. Accounting, Administration, Business, Compañías, Companies, Commerce, Finance, Human Resources, Insurance, Economy, Banking - Accounting, Tax & Banking CollectionContiene indices y articulos en texto completo de publicaciones en el área de contabilidad y finanzas.
Otros temas: Administración, Economía, Seguros, Recursos Humanos, Gerencia, Liderazgo, Marketing, Mercadeo, Empresarismo, Banca. - Business Market Research This link opens in a new windowContiene Informes y Perfiles de mercado de compañías, Industrias procedente de tres reconocidas fuentes, Hoover's Company Profile, OxResearch, y Snapshots.
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Proquest Central, Dissertation Abstracts & Thesis, Historical Newspapers: The New York Times y Worldwide Political Science Abstracts - Dialnet This link opens in a new windowDialnet es uno de los mayores portales bibliográficos del mundo, cuyo principal cometido es dar mayor visibilidad a la literatura científica hispana.
- Directory of Open Access Journals (DOAJ) This link opens in a new windowEl Directory of Open Access Journals es un servicio que provee acceso gratuito a revistas cientiicas y academicas en diversos idiomás y materias.
- Google Scholar This link opens in a new windowBase de datos bibliográfica multidisciplinaria. Provee acceso a la información bibliográfica y en ocasíones el texto completo de artículos, documentos, libros, tesis y disertaciones.
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Magazines y periódicos internacionales en temas de economía, finanzas y negocios
- PressReader Business & Current AffairsProvee acceso a magacines y periódicos en temas de economía, finanzas y negocios. Aquí encontrará reconocidos títulos como: Forbes, Fortune, Business World, Business Times, Harvard Deusto Business Review, Inc. y muchos más.
Para búsqueda de información sobre leyes, casos y reglamentos puede utilizar las siguientes bases de datos:
- MicroJuris This link opens in a new windowBase de datos especializada en información legal.
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