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Gesamtkatalog

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Constantin Sinowski

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SIDREA Series in Accounting and Business Administration

Emerging Issues, Challenges and Opportunities

Diversity and Equity in Accounting

Haufe Fachbuch

Iris Thomsen

Nikolaus Zöllner

Schwierige Geschäftsvorfälle richtig buchen

Palgrave Studies in Accounting and Finance Practice

This book, structured in two parts, gives a 360-degree view on integrated thinking, the foundation of integrated reporting, a rising trend in corporate reporting practice. This topic is particularly interesting in the context of new regulatory landscape, such as the Corporate Sustainability Reporting Directive (CSRD) in the EU (shaped by EFRAG's developments), alongside the IFRS Foundation's efforts towards global sustainability standards, both of which are shaping contemporary debates on sustainable value creation. The first part builds a framework for integrated thinking in a multidisciplinary perspective while the second part revises the framework in the light of practices, by bridging the gap with research findings in this field to date. The book concludes with the current shift of paradigm, and the need to address managerial questions in their complexity, building on knowledge across different specialized disciplines. The book will be of specific interest to accounting and finance teams and professional accounting bodies alongside those teaching or doing research within the fields of finance and accounting.

Sabrina Roszak specializes in finance and accounting at SKEMA Business School, with more than 13 years of business experience with both consultancy firms and large companies. She is the Associate Dean of the Academy Digitalization. Her research interests focus on corporate reporting with a particular interest in integrated&nbsp;reporting.

Raluca Sandu&nbsp;is an expert in accounting and performance management at SKEMA Business School where she also serves as the Dean of Faculty. She is co-chairing the Accounting History thematic group of the French-speaking Accounting Association, and is a member of various professional and academic associations in accounting. Her main research interests are in geopolitics of accounting.

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A Multidisciplinary Reporting Approach In A Globalized World

Integrated Thinking For Long-Term Value Creation

 Anonymous

Ist die Elektromobilität eine nachhaltige Zukunft im wirtschaftlichen Kontext?

When you think about the tools at our disposal to address the ecological, social and biodiversity challenges we face today, accounting might not immediately come to mind. And yet it is accounting standards, not science and not public policy, that set out how profit is calculated, which in turn drives investment decisions. What if we demanded that those standards reflect the true cost of business and its consequences?
Unless we look again at these fundamental principles, which have gone under the radar for so long, capital markets will continue to contribute to inequality, nature loss and climate change. What's remarkable is that we already have in place everything we need for a more just and complete approach to accounting, and forward-thinking businesses are beginning to recognize that.
Jeremy Nicholls - accountant, sustainability professional, historian and activist - sets out a vision for new way of accounting, and it's one that we can adopt immediately.

How financial accounting is damaging the world (but can help repair it)

The Accounting Paradox

Ökonomische Kompetenz

EinordnungDie handlungs- und kompetenzorientierten Arbeitsbücher der Reihe Ökonomische Kompetenz liefern einen roten Faden für den Unterricht in kaufmännischen Voll- und Teilzeitschulformen. Die kompakten Arbeitsbücher dienen der Vermittlung struktureller Grundlagen (Fachkompetenz) sowie ausgewählter Methoden (Methodenkompetenz). Motivierende Arbeitsaufträge und leicht verständliche Infotexte unterstützen die selbstständige und schüleraktive Erarbeitung. Ein Schulbuch ist nicht erforderlich (All-in-One-Prinzip). Zu jedem Band stehen digitale Zusatzmaterialien kostenlos bereit. Alle Titel der Reihe berücksichtigen neuere Erkenntnisse der Lernforschung.Inhalt <ul><li>Einordnung und Grundbegriffe der Finanzbuchhaltung</li><li>Inventur, Inventar und Bilanz</li><li>Technik der doppelten Buchführung </li><li>Umsatzsteuer</li><li>Privatentnahmen und Privateinlagen (optional)</li><li>Jahresabschlussbuchungen (z. B. Abschreibungen)</li><li>Auswertung des Jahresabschlusses</li></ul>Hinweise zum Konzept <ul><li>Leicht verständliche Einführung in die industrielle Finanzbuchhaltung</li><li>Übersichtliche Aufbereitung</li><li>Roter Faden: Schritt für Schritt von der Erstellung der Eröffnungsbilanz bis zur Analyse der Schlussbilanz im Modellunternehmen "Holzbau Freese KG" ("alles aus einem Guss")</li><li>mit Beleggeschäftsgängen in mehreren Kapiteln</li><li>Bewährter Kapitelaufbau: Erarbeitung (Praxisfall) - Kompaktwissen (Begriffsübersichten, Formelsammlungen) - Vertiefungsaufgaben (branchenübergreifende Aufgaben)</li><li>Anhang: Abkürzungsliste, Hilfstabelle für Bestandsbuchungen, Industriekontenrahmen (IKR) </li></ul>Digitale Zusatzmaterialien<ul><li>Office-Vorlagen (für den Praxisfall und die Vertiefungsaufgaben)</li><li>Kann-Liste </li></ul>

Arbeitsbuch

Finanzbuchhaltung

Springer Proceedings in Business and Economics

This conference volume discusses the findings of the iCAB 2024 conference that took place in Sun City, South Africa, on June 27-28 2024. The University of Johannesburg hosted the iCAB 2024 conference with the aim to bring together researchers from different Accounting and Business Management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA &amp; CIMA.

Proceedings of the 5th International Conference of Accounting and Business iCAB, Sun City 2024

Impacting Society Positively Through Technology in Accounting and Business Processes

Igor Kobets

Herausforderungen der Smart Grid Infrastruktur im Kontext einer nachhaltigen Energiewirtschaft

Lexware Training

Danuta Ratasiewicz

Offizielle Lexware Trainingsunterlage

Lexware lohn + gehalt® training

This book explores how blockchain-based digital assets, particularly Bitcoin, are disrupting traditional financial and audit environments by introducing new levels of complexity and transparency. It presents the Assertion-Based Audit Framework (BTC_AF), a structured, International Standards on Auditing-aligned methodology that enables auditors to obtain reliable and re-performable evidence directly from the Bitcoin blockchain. By leveraging blockchain’s core features—cryptographic integrity, immutability, and decentralization—the framework enhances audit quality, consistency, and stakeholder confidence. Developed through a design science approach and validated in real-world scenarios, BTC_AF addresses critical assurance challenges such as asset existence, rights, valuation, and custody. This pioneering work bridges the gap between blockchain technology and professional auditing, laying the groundwork for auditing other emerging digital asset classes.
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Wiehann Olivier, Assurance and Advisory Partner at Forvis Mazars South Africa, is a Chartered Accountant (SA) and holds a PhD from the North-West University. As head of FinTech and Digital Assets locally and globally, he is widely recognised for his expertise and thought leadership, featured across leading publications, interviews, podcasts, and webinars.
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Pieter Buys, Professor and Research Director of Applied Research in Management Cybernetics at North-West University, holds qualifications in management accounting and industrial engineering. His research focuses on applied management, managerial accounting, and business systems, supported by prior senior roles in manufacturing, engineering, and ICT sectors in Canada and South Africa.
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A Framework for Digital Asset Assurance

Auditing Bitcoin

This textbook will offer an introductory insight into the nature, role, and context of accounting information systems. It will explore how companies integrate a range of technologies into their accounting information systems to assist in the management and control of organisational resources and the maximisation of shareholder wealth. This introductory text, aimed primarily at undergraduate students on specialist accounting-related academic programmes including degrees in Accounting and Accounting and Finance, explores the practical and technical aspects of accounting information systems and considers the social, political, and economic pressures that continue to shape the very nature of such accounting information systems with a practical user-orientated perspective. Each chapter will contain learning objectives, case studies, examples, references, further reading, self-review questions, questions and problems, alongside a glossary and appendix.

A European Perspective

Information Systems in Accounting and Finance

"In the current environment, where we now frequently see the "largest" fine ever for various financial institutions, this book is a must read for any banking executive and board member. Written by a true practitioner with global experience, and a holistic view not only on compliance, but good corporate governance, and business as well - this should be required reading."

-Jose Antonio Quesada Palacios, President, Colegio Nacional de Consejeros Profesionales Independientes de Empresa (CNCPIE), Independent member of the board of various Public and Non Public Companies , Former Vice President for Regulatory Policy,&nbsp; Comisión Nacional Bancaria y de Valores

"The innovation and speed of criminal organizations demand that compliance officers receive near real time information and go beyond their technical regulatory requirements. This book should be read by every compliance officer."

-Alberto Bringas, Head of Anti-Money Laundering, Counter-Terrorist Financing and Sanctions Compliance, Azteca Servicios Financieros

"A global challenge like financial crime requires a global approach - this book is a must read for anybody working in Anti-Money Laundering, sanctions, and doing business internationally."

- Antonio Pereira, Senior Managing Director, B. Riley Advisory Services

The financial-services industry has been disrupted and roiled by a perfect storm of forces. Complex regulatory-compliance requirements, aging legacy systems, dated operating models, digital innovation and fintech have rapidly changed the environment for many financial institutions worldwide. To further amplify the challenges for financial institutions globally, various regulatory bodies across the globe have enacted major legislative changes, increasing the pressure on boards and C-level executives significantly. Unlike previous years, this new regulatory focus on anti-money laundering (AML) can be seen globally as various regulatory regimes converge closer to a global standard as promulgated by the Financial Action Task Force (FATF). Increasing regulatory enforcement, geopolitical changes and record-setting monetary fines have made adequate AML risk management a significant challenge for financial institutions globally. In this environment, financial institutions need to become more risk agile and move from backwards looking compliance measures to proactive risk management.

This book will showcase how to transform current AML compliance efforts into more dynamic risk management solutions that help protect financial institutions against bad actors and manage regulatory risk and exposure.&nbsp; Based on the author's global experience in helping financial institutions to manage their AML risks in 60+ jurisdictions, this book calls for greater urgency from boards and senior management, policymakers and AML risk practitioners to address looming risks. From corporate governance structures, tone at the top, to more efficient ways to quantify and manage risks, this book addresses key changes financial institutions must make to evolve from strict compliance to an agile risk management framework that actually addresses their AML risks in practical ways and shift the mind set from a cost center to a value creation center.

Sven Stumbauer&nbsp;is a globally recognized financial crimes expert and forensic investigations professional with over 20 years of experience around the globe. He is a highly sought after business leader, global risk expert, and advisor to leaders and organizations across the world. Sven's industry experience includes: domestic and international banks; broker/dealers; insurance companies; trust companies; and hedge funds and payment providers, focusing on corporate governance, regulatory compliance, fraud issues, Anti-Money Laundering (AML), Office of Foreign Assets (OFAC), Foreign Corrupt Practices Act (FCPA), the UK Bribery Act (UKBA) and Foreign Account Tax Compliance Act (FATCA) compliance. He has assisted major financial institutions throughout the world and has a wealth of experience leading complex, high-profile global projects, providing services to clients in over 60 countries. Sven frequently publishes and is quoted in well¿known publications such as: The Financial Times, The WallStreet Journal, Bloomberg, International Financial Law Review, China Business Law Journal, International Banker, Law360, Reuters, Securities Industry News, The Deal and more.

From Strict Compliance to Intelligent Risk Management that Creates Value

The Next Wave of Global Anti-Money Laundering Enforcement

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