Accounting for non-accountants
What is accounting? Who needs it? How does it benefit businesses? This book answers those questions for the non-accountant, providing a fast and easy way to learn the basics. Includes information on accounting and financial statements, generally accepted accounting principles, balance sheets, income statements, statements of cash flow, the corporation, double entry accounting, using financial statements for short and long-term analysis, budgeting, audits and auditors and fraud and ethics.
Acquisitions and disposals by listed companies
Companies listing on a stock exchange are subject to a number of continuing obligations. One area where such obligations apply are significant corporate transactions such as acquisitions, disposals and reverse takeovers. This publication summarises the main legal and regulatory issues a listed company needs to consider when contemplating a significant corporate transaction, whether its shares are traded on AIM or it has a premium or standard listing on the Official List.
Anti-money laundering
An introduction for businesses and their employees on how to avoid becoming inadvertently involved in money laundering or terrorist financing. Concentrates largely on the anti-money laundering (AML) regime applicable in the UK, but also provides an introduction to some of the key concepts of the counter-terrorist financing (CTF) regime, which often overlap.
Audit and accountancy pitfalls
A casebook of professional negligence claims against auditors and accountants. Written as a practical reference for accountancy practitioners and their advisors, the authors provide a set of real life case studies showing the professional challenges facing all accountants and auditors. Practical guidance on how to manage these situations effectively is offered. Includes claims against auditors for failing to detect fraud, other claims against auditors, claims against accountants, tax related claims and disciplinary actions against accountants
Audit committee handbook, The (5th edition)
Comprehensive guide to audit committee responsibilities. Updated to include new regulatory guidance impacting audit committees, including new chapters on audit oversight and updated discussions on fraud risk. Written from an American perspective.
Auto-enrolment
A guide to the new auto-enrolment pensions legislation. Written for company secretaries and employers, although employees, trustees and others involved in pensions’ administration will also find it useful.
Bribery Act, The
This guide provides an overview of the offences in the UK relating to bribery, corruption, the Fraud Act and money laundering. It also includes steps that can be taken to minimise the risk of criminal liability being attributed to corporate entities for such offences.
Called to account
Describes fourteen financial frauds that have influenced the American public accounting profession and directly led to the development of accounting standards and legislation as practiced in the US today.
Charity law and governance: a practical guide
Guidance on the legal and regulatory framework within which both registered and unregistered charities in England and Wales operate. This title looks at the meaning of governance in the charity sector and the link between law, good governance and the role of trustees in the stewardship of charitable funds and assets.
Title has been revised to cover the latest developments in charity law and governance, including the 2015 Charities SORP and The Charities (Protection and Social Investment) Act 2016.
Count down: the past present and uncertain future of the big four accounting firms (2nd edition)
The second edition of “Count Down” is revised to include and discuss developments affecting the Big Four and their business model since the December 2015 release of the first edition. Brought into this updated narrative, for example, are: The Big Four's growth to collective global 2016 revenue of $ 128 billion, and the continued disparities in growth between their Audit and Advisory practices. The imposition of mandatory auditor rotation by legislation and regulation in the European Union, and in the US, the PCAOB's requirement to name lead partners on public company audits. New examples of corporate financial malfeasance and potentially disruptive auditor litigation, involving clients of each of the Big Four. In addition, this new edition expands in scope and details the required re-engineering by which – with the necessary mutual cooperation among financial statement issuers and users, the accounting profession, legislators, regulators and agencies of law enforcement – a sustainable structure for financial reporting and assurance might emerge -- that is, a Big Audit model truly fit to serve today's global capital markets.
An appendix 'Timeline: An abbreviated history - the origins of the big eight, and how they shrank to four.
Please note that the library holds a hard copy of the 1st edition of this title.