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AICPA: General Accounting and Auditing
Developments, 2015/16

General Accounting and Auditing Developments, 2015/16

Audit Risk Alert

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 2026: For Preparing Your 2025 Tax Return delivers practical and hands-on guidance for everyday people preparing to file their taxes for the 2025 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 2026 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 2025 Tax Return

J.K. Lasser's Your Income Tax 2026

Everything You Want to Know About Social Security: A Q&amp;A Guide 100 Questions &amp; Answers About Social Security For Dummies is a clear and straightforward compilation of answers to your most important Social Security questions. The book offers you all the info you need to make the best financial and lifestyle decisions you can as you make your way around the often complicated details of the Social Security program. From explanations of the benefits to which you're entitled to eligibility criteria and benefits application processes, this question-and-answer guide puts the expert-confirmed info you need right now at the tips of your fingers. A clearly organized table of contents makes it easy for you to jump directly to the section most relevant to your situation, and the included answers are precise and careful discussions of key aspects of Social Security. Get answers to your most pressing questions including: <ul> <li>How do I apply for Social Security benefits?</li> <li>How do I qualify for Social Security disability benefits?</li> <li>How do I apply for Social Security survivor benefits?</li> <li>How are Social Security benefits calculated?</li> </ul> An indispensable, inexpensive resource for retirees, people with disabilities, and the survivors of deceased workers, 100 Questions &amp; Answers About Social Security For Dummies is also perfect for people getting ready for retirement and their loved ones.

100 Questions & Answers About Social Security For Dummies

When Tyler Gardner first became a financial advisor, he realized that the industry cared more about commissions than education. Fed up, he began posting informational videos. No jargon, no gatekeeping, just honest financial education to help his now 4+ million followers build real wealth.Real wealth isn't someone else's formula or number. It's a life built with intention. It's confidence that your money is doing what you need it to. It's the flexibility to live how you want to-to confidently protect and grow your money, whether you're starting with $1,000 or $10 million.Drawing on vivid stories from two decades as an educator and financial advisor, Tyler helps you define your priority, understand your portfolio, and weather volatile markets to create and navigate greater wealth. Essential, practical, and readable, Real Wealth shows you how to make money work for you-instead of the other way around.

Make Money Work for You

Real Wealth

Your Journey to Financial Freedom&nbsp;stands out as a beacon of financial wisdom. This book goes beyond money—it's about mindset, empowerment, and designing a life you truly deserve.&nbsp;—Farnoosh Torabi, author of&nbsp;A Healthy State of Panic As a wife, mother of three and first-generation Jamaican immigrant, Jamila knows all too well the struggles of saving for tomorrow while spending liberally today. Her voice resonates with the dynamic and diverse population of everyday people who long to break free from smart-spending rules and money-saving ultimatums that reek of joylessness. Now, podcaster Jamila offers her seasoned expertise in&nbsp;Your Journey to Financial Freedom, providing readers with the resources they need to not only save for cake but eat it, too. Your Journey to Financial Freedom&nbsp;is a firm but kind guide to being your best financial self.&nbsp;—Erin Lowry, author of the Broke Millennial series A comprehensive guide to achieving true financial independence that empowers you to make informed money decisions.&nbsp;—Bola Sokunbi, author, founder and CEO of Clever Girl Finance

A Step-by-Step Guide to Achieving Wealth and Happiness

Your Journey to Financial Freedom

Financial Accounting for Beginners: Easy Guide to Financial Statements, Basics &amp; Real-World Examples by Angelita Rodriguez B is a straightforward, beginner-friendly nonfiction guide that demystifies financial accounting for non-experts.

The book introduces accounting as a logical system for tracking money movement in a business, recording inflows, outflows, assets, liabilities, and equity, without overwhelming readers with excessive jargon, complex rules, or heavy technical detail. It uses clear language, familiar everyday scenarios, and simplified real-world examples to build understanding gradually.

Key topics covered include:Why financial accounting matters and its differences from bookkeeping and finance
How money flows through a business (revenue, expenses, assets, liabilities, equity)
Essential accounting terms and the language of financial reports
The fundamental accounting equation (Assets = Liabilities + Equity) and how transactions affect it
The double-entry system
Preparation and interpretation of the three core financial statements: income statement (profit &amp; loss), balance sheet, and cash flow statement
Practical insights into revenue recognition, expenses, profit, owner's equity, and common transactions
Building financial awareness to spot patterns, prevent surprises, and make better decisions
Developing confidence with numbers through context, translation to plain language, and real examples



Structured step-by-step from foundational concepts to practical application, the book emphasizes clarity, intuition, and usefulness over memorization. It targets students new to accounting, small business owners reviewing their reports, freelancers managing finances, professionals seeking greater financial literacy, and anyone intimidated by numbers who wants to understand business health without becoming an accountant.

The tone is encouraging and approachable, focusing on turning accounting from a "foreign language" into a practical tool for everyday awareness and smarter choices. It includes disclaimers that it's educational only, not professional advice, and encourages consulting experts for specific situations.

Overall, this is an accessible entry-level resource that prioritizes comprehension and real-life relevance over academic depth, ideal for self-learners building foundational financial literacy.

Easy Guide to Financial Statements, Basics & Real-World Examples

Financial Accounting For Beginners

Edition Wissenschaft & Praxis

Traditioneller und verkürzter Berufszugang, Examensvorbereitung und erfolgreicher Berufseinstieg

Wege zum Wirtschaftsprüfer

Berufsexamina, Tätigkeitsbereiche, Perspektiven

Berufsziel Steuerberater-Wirtschaftsprüfer 2026

Now, in a fully revised and updated new edition, this textbook introduces the fundamentals of sport finance and the principles of sound financial management in the sport industry.Covering the topic from the perspective of the sport management practitioner, this book begins by introducing the basics of finance and the tools and techniques of financial quantification, using examples from the sport industry to show how to apply these principles in practice. It then examines key aspects of financial management in sport, including interpreting financial statements, debt and equity financing, capital budgeting, facility financing, economic impact, risk and return, and time value of money. The final part of this book explores financial management in four sectors of the industry: professional sport, public sector and non-profit sport, collegiate athletics, and international sport. Every chapter includes useful features such as sidebars, concept checks, practice problems, case analysis, and case questions to help students engage more deeply with financial techniques and to encourage problem-solving skills. This updated fourth edition includes expanded coverage of important topics such as women's sport, the influence of sport governance on the business environment, private equity and crowdfunding, financial reporting standards, qualitative assessment of risk, and esports.This is an essential textbook for any undergraduate or postgraduate course in sport finance and an invaluable supplement to any course in sport business or sport management. It is also an important reference for all sport management practitioners looking to improve their understanding of finance.This book is accompanied by updated ancillary materials, including an instructor's manual, PowerPoint slides, an image bank, and Excel spreadsheets and data files to enable students to work through the numbers for cases in this book.

Financial Management in the Sport Industry

The new roadmap to financial longevity, from the longtime on-air financial editor on the TODAY show and AARP's personal finance columnist, Jean Chatzky: capitalize on the power of a paycheck to build a retirement you love A comfortable retirement is the American dream. Yet only 8% of people feel it's easy to achieve. Even if you have been saving money in your retirement accounts for decades, there are endless questions: Do you have enough money to retire? At what age? How much can you withdraw per year? With lifespans longer than ever, are you at risk of running out of money? The solution? 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 enjoy your life more, than you think you can.&nbsp; It’s a revolutionary concept. The latest research shows that workers who’ve been diligently socking money into their 401(k)s and IRAs get to retirement and 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 enjoy life to the fullest.&nbsp;Many find they can spend double – with no risk of running out. The tools and the financial products exist to build a Forever Paycheck that’s right for you. 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. &nbsp; Written in collaboration with AARP, The Forever Paycheck is for you if:&nbsp; <ul><li>You want to be able to confidently spend in retirement without worrying about running out of money</li><li>The thought of your paycheck ending fills you with dread</li><li>You want a sanity check that your retirement plan will sustain you</li><li>You’re 40, 50 or 60 and really haven’t thought about a retirement plan yet</li><li>You want to be able to leave something for your kids (and/or causes) and still enjoy your money yourself</li></ul> Filled with insights on the changing landscape of financial products and practical advice for how to actually use them, The Forever Paycheck is packed with the information you need to plan for the future you want.

The new roadmap to financial longevity, from the longtime on-air financial editor on the TODAY show and AARP's personal finance columnist, Jean Chatzky: capitalize on the power of a paycheck to build a retirement you love A comfortable retirement is the American dream. Yet only 8% of people feel it's easy to achieve. Even if you have been saving money in your retirement accounts for decades, there are endless questions: Do you have enough money to retire? At what age? How much can you withdraw per year? With lifespans longer than ever, are you at risk of running out of money? The solution? 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 enjoy your life more, than you think you can.&nbsp; It’s a revolutionary concept. The latest research shows that workers who’ve been diligently socking money into their 401(k)s and IRAs get to retirement and 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 enjoy life to the fullest.&nbsp;Many find they can spend double – with no risk of running out. The tools and the financial products exist to build a Forever Paycheck that’s right for you. 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. &nbsp; The Forever Paycheck is for you if:&nbsp; <ul><li>You want to be able to confidently spend in retirement without worrying about running out of money</li><li>The thought of your paycheck ending fills you with dread</li><li>You want a sanity check that your retirement plan will sustain you</li><li>You’re 40, 50 or 60 and really haven’t thought about a retirement plan yet</li><li>You want to be able to leave something for your kids (and/or causes) and still enjoy your money yourself</li></ul> Filled with insights on the changing landscape of financial products and practical advice for how to actually use them, 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

A rigorous, cutting-edge overview of the range of methods used to conduct causal inference in the social sciences. This textbook provides a lucid, rigorous, and cutting-edge overview of the methods used to conduct causal inference in the social sciences, covering all the core techniques and latest advances. Offering a detailed survey of the current state of microeconometric theory, Damian Clarke delves deeply into machine learning applications and presents developments in difference-in-difference methods, instrumental variables, multiple hypothesis testing, and other advanced topics. With a diverse range of examples and exercises offering hands-on experience, Applied Microeconometrics equips graduate students and researchers to apply state-of-the art scholarship to actionable problems. <ul><li>Integrates a rich array of machine learning methods into causal modeling frameworks</li><li>Covers recent advances in difference-in-differences and dynamic research designs, formal discussions of challenges related to inference and hypothesis testing, and heterogeneity analysis</li><li>Features a breadth of real-world examples from recent papers</li><li>Includes coding implementation in Python, R, and Stata</li></ul>

Applied Microeconometrics

NEW YORK TIMES BESTSELLER • An explosive, deeply reported exposé of Johnson &amp; Johnson, one of America’s oldest and most trusted pharmaceutical companies—from an award-winning investigative journalist “A damning portrait.”—Associated Press “A page-turning drama that raises life-or-death questions about the world’s largest healthcare conglomerate.”—Jonathan Eig, Pulitzer Prize–winning author of King: A Life FINALIST FOR THE NATIONAL BOOK CRITICS CIRCLE AWARD AND THE LOS ANGELES TIMES BOOK PRIZE • A CHICAGO PUBLIC LIBRARY AND NEW YORK PUBLIC LIBRARY BEST BOOK OF THE YEAR One day in 2004, Gardiner Harris, a pharmaceutical reporter for The New York Times, was early for a flight and sat down at an airport bar. He struck up a conversation with the woman on the barstool next to him, who happened to be a drug sales rep for Johnson &amp; Johnson. Her horrific story about unethical sales practices and the devastating impact they’d had on her family fundamentally changed the nature of how Harris would cover the company—and the entire pharmaceutical industry—for the Times. His subsequent investigations and ongoing research since that very first conversation led to this book—a blistering exposé of a trusted American institution and the largest healthcare conglomerate in the world. Harris takes us light-years away from the company’s image as the child-friendly “baby company” as he uncovers reams of evidence showing decades of deceitful and dangerous corporate practices that have threatened the lives of millions. He covers multiple disasters: lies and cover-ups regarding the link of Johnson’s Baby Powder to cancer, the surprising dangers of Tylenol, a criminal campaign to sell antipsychotics that have cost countless lives, a popular drug used to support cancer patients that actually increases the risk that cancer tumors will grow, and deceptive marketing that accelerated opioid addictions through their product Duragesic (fentanyl) that rival even those of the Sacklers and Purdue Pharma. Filled with shocking and infuriating but utterly necessary revelations, No More Tears is a landmark work of investigative journalism that lays bare the deeply rooted corruption behind the image of babies bathing with a smile.

NEW YORK TIMES BESTSELLER • An explosive, deeply reported exposé of Johnson &amp; Johnson, one of America’s oldest and most trusted pharmaceutical companies—from an award-winning investigative journalist “A damning portrait.”—Associated Press “A page-turning drama that raises life-or-death questions about the world’s largest healthcare conglomerate.”—Jonathan Eig, Pulitzer Prize–winning author of King: A Life FINALIST FOR THE NATIONAL BOOK CRITICS CIRCLE AWARD • A CHICAGO PUBLIC LIBRARY AND NEW YORK PUBLIC LIBRARY BEST BOOK OF THE YEAR One day in 2004, Gardiner Harris, a pharmaceutical reporter for The New York Times, was early for a flight and sat down at an airport bar. He struck up a conversation with the woman on the barstool next to him, who happened to be a drug sales rep for Johnson &amp; Johnson. Her horrific story about unethical sales practices and the devastating impact they’d had on her family fundamentally changed the nature of how Harris would cover the company—and the entire pharmaceutical industry—for the Times. His subsequent investigations and ongoing research since that very first conversation led to this book—a blistering exposé of a trusted American institution and the largest healthcare conglomerate in the world. Harris takes us light-years away from the company’s image as the child-friendly “baby company” as he uncovers reams of evidence showing decades of deceitful and dangerous corporate practices that have threatened the lives of millions. He covers multiple disasters: lies and cover-ups regarding the link of Johnson’s Baby Powder to cancer, the surprising dangers of Tylenol, a criminal campaign to sell antipsychotics that have cost countless lives, a popular drug used to support cancer patients that actually increases the risk that cancer tumors will grow, and deceptive marketing that accelerated opioid addictions through their product Duragesic (fentanyl) that rival even those of the Sacklers and Purdue Pharma. Filled with shocking and infuriating but utterly necessary revelations, No More Tears is a landmark work of investigative journalism that lays bare the deeply rooted corruption behind the image of babies bathing with a smile.

The Dark Secrets of Johnson & Johnson

No More Tears

Practices of tracking and tracing have a long history, yet they are expanding in scale and scope in the digital age with important consequences for the accounts which shape our organizational and everyday lives. At a time when the benefits of traceability for assuring quality, maintaining security, and supporting knowledge-creation must be balanced with needs for privacy and accountability, Economy of Traces delivers an analysis of the implications of traceability for the many accounts we live by. Issues about why we trace, what we trace, and how we trace have become critical, and the book draws upon thinking in accounting, philosophy, and sociology to understand the different facets of traceability, including connectivity, organization, governance, risk, personhood, and knowledge generation. Through these themes, the book locates a key tension at the heart of our digital economy of traces; namely, that the more we are technically able to produce and track traces of human behaviour, the more fragile the traditional organizational forms of human oversight and accountability become. Economy of Traces develops a traceological theory of accounting to understand this tension and how tracking and oversight, while intertwined, are changing their mix in the digital age. In particular, audit trails which have traditionally underpinned human capacities for observation and governance, are being displaced and de-centered. Economy of Traces avoids both wholesale humanist critique of digital technologies on the one hand and uncritical celebration of their augmenting power on the other, in order to understand and theorize the dynamics of change in the organization of traceability and accounts production.

Traceability, Tracking, and the Accounts We Live By

Economy of Traces

General Accounting and Auditing Developments, 2015/16

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