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AICPA: General Accounting and Auditing
Developments, 2015/16

General Accounting and Auditing Developments, 2015/16

Audit Risk Alert

Edition Wissenschaft & Praxis

Berufsexamina, Tätigkeitsbereiche, Perspektiven

Berufsziel Steuerberater-Wirtschaftsprüfer 2026

Wiley Finance

The complete and practical guide to one of the hottest topics in quantitative finance Deep learning, that is, the use of deep neural networks, is now one of the hottest topics amongst quantitative analysts. Deep Learning in Quantitative Finance provides a comprehensive treatment of deep learning and describes a wide range of applications in mainstream quantitative finance. Inside, you'll find over ten chapters which apply deep learning to multiple use cases across quantitative finance. You'll also gain access to a companion site containing a set of Jupyter notebooks, developed by the author, that use Python to illustrate the examples in the text. Readers will be able to work through these examples directly. This book is a complete resource on how deep learning is used in quantitative finance applications. It introduces the basics of neural networks, including feedforward networks, optimization, and training, before proceeding to cover more advanced topics. You'll also learn about the most important software frameworks. The book then proceeds to cover the very latest deep learning research in quantitative finance, including approximating derivative values, volatility models, credit curve mapping, generating realistic market data, and hedging. The book concludes with a look at the potential for quantum deep learning and the broader implications deep learning has for quantitative finance and quantitative analysts. <ul> <li>Covers the basics of deep learning and neural networks, including feedforward networks, optimization and training, and regularization techniques</li> <li>Offers an understanding of more advanced topics like CNNs, RNNs, autoencoders, generative models including GANs and VAEs, and deep reinforcement learning</li> <li>Demonstrates deep learning application in quantitative finance through case studies and hands-on applications via the companion website</li> <li>Introduces the most important software frameworks for applying deep learning within finance</li></ul> This book is perfect for anyone engaged with quantitative finance who wants to get involved in a subject that is clearly going to be hugely influential for the future of finance.

Deep Learning in Quantitative Finance

This book responds to the dynamics of the currently much changed financial market environment by providing a text that presents a more up-to-date description of financial markets – one that offers more current insight into the behaviour of financial markets and financial sector institutions than is currently represented in available books on the subject.

Financial Markets and Institutions

J.K. Lasser

The most up-to-date entry in America's #1 all-time best-selling personal tax guide J.K. Lasser's Your Income Tax 2027: For Preparing Your 2026 Tax Return delivers practical and hands-on guidance for everyday people preparing to file their taxes for the 2026 calendar year. You'll find timely and up-to-date info about the latest changes to the US tax code, as well as worksheets and forms you can use to make filing your taxes easier. You'll get the most current insight on how to maximize your credits and deductions, keeping more money in your pocket. In the latest edition of this celebrated and best-selling series, you'll find: <ul> <li>Special features that walk you through the most recent Tax Court decisions and IRS rulings that determine how your deductions and credits will work</li> <li>Simple tips and tricks on how to properly file your taxes, as well as tax planning strategies that save you and your family money</li> <li>Full updates on the One Big Beautiful Bill Act and how it could impact your tax</li> <li>A revised and expanded section on cryptocurrency.</li> </ul> Trusted by hundreds of thousands of Americans for over 80 years, J.K. Lasser's Your Income Tax 2027 is the perfect resource for everyone looking for the latest and most up-to-date personal tax information to make filing their next tax return a breeze.

For Preparing Your 2026 Tax Return

J.K. Lasser's Your Income Tax 2027

Routledge Studies in Accounting

Intellectual Capital (IC) has become synonymous with the Knowledge Economy, whereby the intangible resources of organisations are linked to the development of value. However, take up has been problematic, causing some pundits to question if it's simply 'locked' in theory. This book seeks to 'unlock' IC by offering a practical understanding of the IC paradigm since its inception, and takes a critical and performative examination of IC research and practices, whilst offering practical examples of how to implement it successfully. Viewed from both an academic and practioner perspective, this book is useful for students and wanting to apply IC effectively.

Over the last two decades, the term Intellectual Capital (IC) has become synonymous with the knowledge economy, whereby the intangible resources of organisations are linked to the development of value. In order to develop this new way of managing organisations, numerous frameworks have been developed to measure, manage and report IC. However, the take up of IC has been problematic, causing some pundits to question if it’s simply 'locked up' in theory. This book seeks to 'unlock' IC so it can become relevant to organisations in the creation of value. It offers practical understanding of how the IC paradigm has progressed since its inception and takes a critical and performative examination of IC research and practices. Based on the authors’ extensive experience, it provides real practical examples of how IC has been implemented in practice.This is the first book on IC that is written from a combined academic and practitioner perspective addressing what is defined as the third stage of IC research 'based on a critical and performative analysis of IC practices in action'. The book is therefore useful for both academics and practitioners - not only to understand how IC works, but to question how it can be applied effectively in different contexts.

Unlocking Intellectual Capital

Practical Pension Scheme Accounting, from Crowe U.K. LLP, provides expert analysis and practical guidance on the preparation of accounts for occupational trust based pension schemes under the 2018 Statement of Recommended Practice (SORP). Beginning with the trial balance, the authors explain what information is needed to prepare Financial Statements and how to go about compiling the Annual Report. Written in an accessible style, it provides practical guidance on the requirements of the SORP, offering examples and options on the approach to the requirements. These range from the required disclosures, to additional disclosures that could be considered in relation to the investment risk, and investment hierarchy disclosures. It contains a disclosure checklist and example accounts to ensure all required disclosures have been considered. This new edition reflects the significant changes the pensions SORP has been undergoing following the latest FRS102 updates, in preparation for implementation in 2026.These proposals include: This new edition reflects the significant changes the pensions SORP has been undergoing following the latest FRS102 updates, in preparation for implementation in 2026. These proposals include: - Introducing the requirement to make disclosures on liquidity risk - Investment performance commentary focused on the specific circumstances of the scheme recognising the differences between DC and DB arrangements - Annuity contracts can no longer be valued using annuity provider values - Further guidance on derivatives, repurchase agreements and short sold bonds - Bulk transfers out to be disclosed on the face of the primary statements - Further guidance on going concern considerations. The Third Edition has been updated throughout to reflect significant changes in this area of law, including revisions to all appendices.

Practical Pension Scheme Accounting

This practical guide shows you how to build an effective compliance and ethics program that will lower a business's risks and improve productivity. Today's research is clear: companies that prioritize ethics and compliance don't just avoid risk-they gain a measurable edge in productivity and performance. This practical, updated guide shows business leaders, compliance officers, legal professionals, and students exactly how to achieve that advantage in today's complex regulatory landscape. Unlike broad overviews that stop at theory, this new edition delivers a step-by-step roadmap for building stronger, smarter compliance programs. The first half of the book equips readers with proven strategies to design or enhance internal compliance and ethics frameworks. The second half dives into high-risk regulatory areas-antitrust, international business, labor and wage laws, HIPAA and health care, environmental regulations, and more-offering clear explanations of the laws and actionable best practices to stay ahead of costly missteps. Whether you need to strengthen an existing program or build one from the ground up, this guide provides the essential tools to mitigate risk, meet regulatory demands, and unlock the productivity gains that come from doing business the right way.

A Practical Guide for Executives, Lawyers, and Compliance Professionals

Compliance Management

“The clear, step-by-step plan that will help you stop guessing, stop stressing, and start using your money with confidence. I'll be sending copies of this book to my friends and my kids.”—Mel Robbins The new roadmap to financial longevity, from longtime TODAY show financial editor and New York Times bestselling author, Jean Chatzky Retirement is in crisis. 61% of adults are worried they won’t have enough money to support them in retirement. 84% of Gen-Xers are “concerned or terrified about having no more paychecks in retirement.” 74% of the non-retired Baby Boomers who preceded them and 79% of the Millennials who follow feel the same way.&nbsp; You’ve been saving for retirement for decades: paying yourself first, maxing out your 401(k) or IRA contributions, compromising on things you want today in order to make tomorrow possible. But what happens when you get to the end of your earning years? How do you take the money you’ve amassed and not only make it last as long as you do, but do it in a way that brings you the most fulfillment&nbsp;and the least amount of stress? This is something that you simply cannot afford to get wrong. If you do, you’ll either run out of money before you run out of time, or you’ll discover years too late that you didn’t use your money as much as you could have to enjoy your life. The solution is right here. It’s a paycheck that lasts for the rest of your life: a Forever Paycheck. With the power of a Forever Paycheck comes a simple, revelatory truth: you can spend more, and do more, than you think you can.&nbsp; It’s a revolutionary concept. The data shows that people entering retirement often can’t bring themselves to spend. But when their money comes as a steady monthly paycheck, they feel much more confident in using it to live life to the fullest.&nbsp;Many find they can spend&nbsp;double&nbsp;with no risk of running out. New research shows that a Forever Paycheck is even associated with better health, lower chances of disability, and a substantially longer lifespan. Whether you plan to work to 50 or 75, have a small 401(k) or a large stock portfolio, like to take risks with your money or always play it safe, bestselling author and financial expert Jean Chatzky provides a step-by-step plan for making your money work for you. Written in collaboration with AARP, The Forever Paycheck is packed with the information you need to plan for the future you want.

“The clear, step-by-step plan that will help you stop guessing, stop stressing, and start using your money with confidence. I'll be sending copies of this book to my friends and my kids.”—Mel Robbins The new roadmap to financial longevity, from longtime TODAY show financial editor and New York Times bestselling author, Jean Chatzky Retirement is in crisis. 61% of adults are worried they won’t have enough money to support them in retirement. 84% of Gen-Xers are “concerned or terrified about having no more paychecks in retirement.” 74% of the non-retired Baby Boomers who preceded them and 79% of the Millennials who follow feel the same way. You’ve been saving for retirement for decades: paying yourself first, maxing out your 401(k) or IRA contributions, compromising on things you want today in order to make tomorrow possible. But what happens when you get to the end of your earning years? How do you take the money you’ve amassed and not only make it last as long as you do, but do it in a way that brings you the most fulfillment and the least amount of stress? This is something that you simply cannot afford to get wrong. If you do, you’ll either run out of money before you run out of time, or you’ll discover years too late that you didn’t use your money as much as you could have to enjoy your life. The solution is right here. It’s a paycheck that lasts for the rest of your life: a Forever Paycheck. With the power of a Forever Paycheck comes a simple, revelatory truth: you can spend more, and do more, than you think you can. It’s a revolutionary concept. The data shows that people entering retirement often can’t bring themselves to spend. But when their money comes as a steady monthly paycheck, they feel much more confident in using it to live life to the fullest. Many find they can spend double with no risk of running out. New research shows that a Forever Paycheck is even associated with better health, lower chances of disability, and a substantially longer lifespan. Whether you plan to work to 50 or 75, have a small 401(k) or a large stock portfolio, like to take risks with your money or always play it safe, bestselling author and financial expert Jean Chatzky provides a step-by-step plan for making your money work for you. Written in collaboration with AARP, The Forever Paycheck is packed with the information you need to plan for the future you want.

The New Retirement Strategy to Spend More, Worry Less, and Never Run Out of Money

The Forever Paycheck

This book explores human vulnerability through the lens of natural law theory. Beginning with a detailed examination of natural law ethics, centred upon the virtues (Part One), it sets out the relationship between natural law and human vulnerability. To be human is to be vulnerable; but vulnerability must itself be understood by reference to the human goods that are the central concern of natural law ethics. Such goods lie at the heart of what it means to lead a flourishing life, but they are in no way certain: goods such as health, education, the family can all be perverted or taken away by human agency or the vicissitudes of life. Part Two poses the problem of how human beings and government can build resilience in the face of these vulnerabilities. Its main contention is that the central aims of vulnerability theory, including that of state responsiveness, are pre-figured in the social teachings of the Catholic Church. These teachings provide a compelling basis for the demand that the state be more responsive to social scourges such as poverty, crime, debt and dependency. Vulnerability theorists will benefit from a new perspective on the problems that are central to their analysis; natural law theorists will profit by an enrichment and extension of their central concerns.

Natural Law, Ethics and Human Vulnerability

Take the stress out of tax season with this friendly guide Filing your own taxes can feel like navigating a maze of forms, deductions, and questions-TurboTax For Dummies is your compass! This guide walks you through the most popular DIY tax preparation platform step by step, showing you exactly what each screen means and which options apply to your financial situation. You'll learn to organize your documents, understand tax forms, and file with confidence. Get the hang of TurboTax's various preparation options and discover which one fits your needs and budget. Find out what records to keep, how long to keep them, and which deductions you might be missing. Plus, pick up tax planning techniques that can help you minimize what you owe next year. This guide keeps things simple and straightforward. Inside: <ul> <li>Organize your tax statements and receipts so preparation is quick and painless from the start</li> <li>Discover what each tax document means and why TurboTax asks for specific information</li> <li>Learn about current tax legislation and how recent changes impact your return </li> <li>Find the right TurboTax option for your situation and avoid paying for features you don't need</li> </ul> Whether you're filing your first return or looking for a smarter way to handle tax season, TurboTax For Dummies has you covered. Perfect for DIY tax preparers who want to save money and avoid common mistakes-get ready to file your taxes like a pro!

TurboTax For Dummies

A personal chronicle of three key legal privacy battles that have defined the digital age and shaped the internet as we know it. From a seasoned leader in the field of digital privacy rights. Throughout her career, Cindy Cohn has been driven by a fundamental question: Can we still have private conversations if we live our lives online? Privacy’s Defender chronicles her thirty-year battle to protect our right to digital privacy and shows just how central this right is to all our other rights, including our ability to organize and make change in the world. Shattering the hypermasculine myth that our digital reality was solely the work of a handful of charismatic tech founders, the author weaves her own personal story with the history of Crypto Wars, FBI gag orders, and the post-9/11 surveillance state. She describes how she became a seasoned leader in the early digital rights movement, as well as how this work serendipitously helped her discover her birth parents and find her life partner. Along the way, she also details the development of the Electronic Frontier Foundation, which she grew from a ragtag group of lawyers and hackers into one of the most powerful digital rights organizations in the world. Part memoir and part legal history for the general reader, the book is a compelling testament to just how hard-won the privacy rights we now enjoy as tech users are, but also how crucial these rights are in our efforts to combat authoritarianism, grow democracy, and strengthen other human rights.

A personal chronicle of three key legal privacy battles that have defined the digital age and shaped the internet as we know it. From a seasoned leader in the field of digital privacy rights. Throughout her career, Cindy Cohn has been driven by a fundamental question: Can we still have private conversations if we live our lives online? Privacy’s Defender chronicles her thirty-year battle to protect our right to digital privacy and shows just how central this right is to all our other rights, including our ability to organize and make change in the world. Shattering the hypermasculine myth that our digital reality was solely the work of a handful of charismatic tech founders, the author weaves her own personal story with the history of Crypto Wars, FBI gag orders, and the post-9/11 surveillance state. She describes how she became a seasoned leader in the early digital rights movement, as well as how this work serendipitously helped her discover her birth parents and find her life partner. Along the way, she also details the development of the Electronic Frontier Foundation, which she grew from a ragtag group of lawyers and hackers into one of the most powerful digital rights organizations in the world. Part memoir and part legal history for the general reader, the book is a compelling testament to just how hard-won the privacy rights we now enjoy as tech users are, but also how crucial these rights are in our efforts to combat authoritarianism, grow democracy, and strengthen other human rights.

My Thirty-Year Fight Against Digital Surveillance

Privacy's Defender

General Accounting and Auditing Developments, 2015/16

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