Cyberlibris Newsletter

  • Home
  • Archives
  • Profile
  • Subscribe
My Photo

Cyberlibris links


News Tags

Recent Posts

  • Humanisme et technique dans ScholarVox Management
  • ScholarVox: comment mieux identifier les ouvrages avec les bibliothécaires
  • De l'iPad au Nokia en passant par l'iPod et le MacBook Pro: Vive la lecture!
  • SmartLibris = iPad + Cyberlibris... coming soon
  • ScholarVox et ELibris: quand les métadonnées deviennent communautaires
  • La bibliothèque numérique des scientifiques
  • Le livre numérique dans la Caraïbe: Elibris à l'Université des Antilles et de la Guyane
  • Cyberlibris dans Le Soir
  • La religion "numérique" avec La Croix et Cyberlibris!
  • Forthcoming Titles from Princeton University Press in Cyberlibris

Categories

  • A la une!
  • Actuariat
  • Agora
  • Assurance
  • Audit
  • Bibliothèques numériques
  • Books
  • Comptabilité
  • Contrôle de gestion
  • Droit
  • Economie
  • Econométrie
  • Entrepreneuriat
  • Etagères digitales
  • Experts
  • Finance
  • Gouvernance
  • Innovation
  • International business
  • Interview
  • Kiosque
  • Logistique
  • Marketing
  • Médiathèque
  • Nouveaux éditeurs
  • Observatoire
  • Probabilités
  • Publicité
  • Ressources humaines
  • Statistiques
  • Stratégie
  • Systèmes d'information
  • Technologie
  • Web/Tech
  • Weblogs
Subscribe to this blog's feed
ScholarVox by Cyberlibris

Promote Your Page Too

Accounting by Elsevier: From Laymen to Experts

Accounting is a hot topic these days. In a fast moving world, the accountant is much like a photographer who has to take fair and accurate pictures while always updating his or her camera. Not an easy job indeed!

Thanks to the on line addition of Elsevier flagship titles to the catalog, Cyberlibris users will benefit from an enhanced accounting collection ranging from laymen to experts.

Accounting For laymen accounting is bit like a foreign language, hard to grasp, difficult to speak fluently. With Accounting in a Nutshell by Janet Walker, they'll be on the fasttrack! This book is designed primarily for middle and junior managers who deal with financial information without really understanding the content and for students who are studying accounting as a non-specialist subject, for example on a business studies or engineering course. The book will serve as a basic reference to be used throughout the course.

It will also be particularly helpful in providing the basic grounding that is required before moving on to the more technical and in-depth study of the subject that may be required on some courses. Students who are embarking on a course of study to become a professional accountant will find this book of major benefit.

The book covers the basic principles and techniques of both financial and management accounting, assuming that the reader has no prior knowledge of the subjexts. Written in a clear and concise style the book explains accounting principles and terminiology without the use of technical jargon. There are plenty of opportunities for readers to test their progress with regular review and self-test questions. The second edition includes new material throughout and the number of practical exercises and real-life examples has been expanded.

This edition also reflects the requirement for all EU listed companies to comply with International Finacial Reporting Standards.

Janet Walker is a Visiting Lecturer in the Faculty of Finance at Cass Business School.

Advances Now, for those who are accounting masters, Advances in Accounting edited by Philip Reckers from Arizona State University is definitely a must-read.

This twenty-second volume of Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research – research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded.

A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of Advances in Accounting not surprisingly includes several articles reflective on auditor independence, auditor tenure, auditor rotation and non-audit service fees.

This volume also looks at challenges facing the academic community with respect to pressures placed on faculty to publish; a data driven commentary is provided by the in-coming editor of the European Accounting Review. Other papers examine the use of financial data to estimate risk premiums, and measure the operating efficiency of firms; and re-examine market reaction to quarterly earnings.

Here is a link to Philip Reckers's publications.

Comments (0) | TrackBack (0)

Everything you wanted to know about Sarbanes-Oxley

WHAT IS SARBANES-OXLEY?, by Guy Lander, McGraw-Hill, 2003

Sarbanes_oxley

"No law in recent memory has caused more confusion and apprehension in corporate America than the Sarbanes-Oxley Act (SOA). What Is Sarbanes-Oxley? is a concise, comprehensive overview of the act, filled with plain-English explanations of the vital details employees at every level must know and understand to help their firms achieve and maintain SOA compliance.

What is Sarbanes-Oxley? provides the reader with a plain-English overview of the Act to help ensure that firms achieve and maintain top-to-bottom Sarbanes-Oxley Act (SOA) compliance. Written in clear, concise, and readable language, with helpful checklists so that no requirements are overlooked, this SOA primer covers:
1/ Guidelines for ensuring that your company's policies, procedures, systems, and controls are Sarbanes-Oxley compliant
2/ Management certification responsibilities--and noncompliance penalties--under Sections 302, 404, and 906
3/ Techniques for modifying existing control systems and programs to meet new SOA specifications
", (From the book back cover)


A PROPOS DE L'AUTEUR:
Guy Lander is a partner at Davies Ward Phillips & Vineberg specializing in corporate and securities law for international and domestic companies and financial institutions.  Over the years, his practice has emphasized a wide range of financial transactions, including U.S. and international public and private offerings, Rule 144A placements, Regulation S offerings, MJDS offerings, listing foreign companies on U.S. exchanges, venture capital financings, tender and exchange offers, mergers and acquisitions.

EGALEMENT DANS CYBERLIBRIS:

CapitalismeLe Nouveau Capitalisme, Dominique Plihon, La Découverte, 2004

MikolAudit Financier et Commissariat aux Comptes, Alain Mikol, e-theque, 2004

Compta_financiereComptabilité Financière de l’Entreprise, Jean-Yves Egem et alii, Gualino, 2003





Pour en savoir plus sur Guy Lander:

Continue reading "Everything you wanted to know about Sarbanes-Oxley" »

Comments (0) | TrackBack (0)

Accounting in Action!

ACCOUNTING FOR M & A, CREDIT, and QUALITY ANALYSTS by Morris, James E.(Author)
Blacklick, OH, USA: McGraw-Hill, 2004.

AccountingBruno Solnik, Professeur de Finance à HEC et auteur du fameux International Capital Asset Pricing Model, avait coutume de dire à ses étudiants que la comptabilité était à la finance ce que le solfège est au piano. Voici un livre qui confirme en quelque sorte la métaphore de Bruno Solnik. Les scandales comptables récents ont montré qu'en matière financière le diable venait souvent se loger dans les détails.

Dans ce livre James E. Morris aborde la comptabilité d'entreprise en insistant sur ce qu'il appelle ses "trous noirs". Et, ils sont nombreux. En témoignent par exemple les en-têtes de chapitres suivants: Deciphering the Pension Footnote, Analyzing the Firm's Pension Cash-Flows, Purchase Accounting for Business Combinations, Employee Stock Options etc...

Ce qui rend ce livre passionnant est la "double casquette" de son auteur, à la fois banquier d'affaires (JP Morgan) et comptable certifié (CPA, CFA). Voici d'ailleurs la façon dont il plaide la cause de son ouvrage dans sa préface:

"I wrote this book as an accounting desk reference for investment banking, credit, and equity analysts, and I also recommend it for investment banking track upper-level undergraduates and graduate students who have already mastered the basics of financial accounting. Financial accountants may find it useful as
another perspective on some of the less frequently encountered areas of financial reporting and transaction analysis.

This is not, by any means, another financial accounting textbook. Instead, I intend it as a sort of spotlight illuminating what I have found in my investment banking experience to be the “black holes” of accounting. These are the areas that, for one reason or another, junior analysts (or junior accountants) view as great voids or accounting mysteries. In reality, this book is merely the collected answers to the questions that analysts (associates, vice presidents, managing directors, and clients) asked me during the time I spent giving accounting advice on Wall Street.

This text is distinguished from other texts in four respects.

The first is its focus. My experience with analysts, either investment banking, equity, or credit, is that they generally understand the basic elements of financial accounting but not some of the finer points. For the most part, I skip the basics (although there are some points I feel the need to review) and focus narrowly, providing answers to the questions analysts repeatedly ask. These answers range from providing the next level of understanding needed for applying a seemingly simple topic, to carving out the essential portions of meatier topics like deferred income taxes.

Second, the book takes an investment banking perspective. Most accounting texts are written either for the staff accountants inside the company or junior auditors that do not encounter many of these topics. Those texts take a reporting perspective on how to present information to outsiders in compliance with Generally Accepted Accounting Principles. At the other end of the spectrum are financial
statement analysis texts, written for analysts, but often lacking enough of the accounting details to allow an analyst to understand how to properly model the information.

The third is the integration of financial modeling. Most, if not all, analysts use spreadsheet models for forecasting and analysis and ultimately need to incorporate these accounting treatments in their models. Where appropriate, the text suggests proven approaches to modeling the topics. Supporting this, simplified accounting entries are included as part of the explanation and examples.

Finally, the treatment of items for enterprise valuation and business combination (purchase accounting) transactions is discussed. This includes the potential effect on forward earnings per share and alternate ways of considering items when valuing a firm."


A PROPOS DE L'AUTEUR:

Jim Morris, CPA et CFA est un ancien de J.P. Morgan où il était Vice President in Mergers & Acquisitions Research. Chez JP Morgan, Jim a développé des modèles avancés d'optimisation fiscale. Il assurait également la production de la recherche comptable destinée aux équipes M&A de JP Morgan en charge de l'exécution des transactions. Il est aujourd'hui à la tête de TMG & Associates, entreprise qu'il a co-fondée avec John S. Tjia.

SUR LE MÊME SUJET DANS CYBERLIBRIS:

Voir l'analyse du livre de Steven Bragg

Accounting_ref_1Accounting Reference Desktop, Steven M. Bragg John Wiley & Sons, 2002

Gestion_entrepriseGestion de l’Entreprise et Comptabilité, Pierre Lassègue, Dalloz, 2003

Compta_financiereComptabilité Financière de l’Entreprise, Jean-Yves Egem et alii, Gualino, 2003





Comments (0)

La comptabilité et ses pratiques les meilleures

ACCOUNTING BEST PRACTICES De Steven Bragg, John Wiley & Sons, 2003

Accounting_bestSteven Bragg est un auteur prolifique qui a l’art et la manière d’apporter à ses lecteurs le fruit d’une expérience professionnelle particulièrement riche. Cet ouvrage ne prétend pas se substituer aux ouvrages de théorie comptable. Bien au contraire. Il en est le complément indispensable. Bragg n’a qu’une ambition : celle de la « comptabilité en action ». Le lecteur y retrouvera une qualité indéniable des ouvrages anglo-saxons : l’emphase sur le pragmatisme et l’implémentation.

“ This book has the right idea of putting the main points in the tables for quick reference and the narrative for each point. In addition, I like the Ease, Duration and Cost of implementation of each best practice which gives me an idea for prioritization. Ordered more copies for the departments. Wish they had more books like these that give practical suggestions instead of theory.”
Commentaire d’un lecteur sur www.amazon.com

Lire un extrait


A PROPOS DE L'AUTEUR :
Steven Bragg, CPA, CMA, CIA, CPIM, a été le directeur financier et le contrôleur de gestion de quatre entreprises. Il a également travaillé pour Ernst & Young et Deloitte & Touche. Il est titulaire d’un MBA de Babson College.


SUR LE MEME SUJET DANS CYBERLIBRIS :

Accounting_ref_1Accounting Reference Desktop, Steven M. Bragg John Wiley & Sons, 2002

Gestion_entrepriseGestion de l’Entreprise et Comptabilité, Pierre Lassègue, Dalloz, 2003

Compta_financiereComptabilité Financière de l’Entreprise, Jean-Yves Egem et alii, Gualino, 2003





Comments (1)

La comptabilité et ses errances

THE NUMBER D'Alex Berenson, Random House, 2003.

Cover_compte_berensonLe printemps 2002 a été fertile en faillites retentissantes aux Etats-Unis. Le mythe d'une Corporate America, modèle emblématique pour le reste du monde, s'effondrait. Le public, effaré, découvrait des pertes abyssales, des comptes truqués, la descente aux enfers d'entreprises considérées jusqu'alors comme des exemples à suivre. Dans un livre récent intitulé The Number, Alex Berenson, journaliste au prestigieux New York Times pose le constat suivant :

"The question we should be asking ourselves is not what happened at Enron or Arthur Andersen but why it happened, why the system as a whole failed."

THE NUMBER est un ouvrage fascinant qui plonge au coeur de Corporate America et délivre une analyse minutieuse et détaillée de l'obsession comptable qui s'est emparée de nombre d'entreprises. La comptabilité et les réglementations diverses y montrent leurs limites et les incitations souvent désastreuses qu'elles ont données aux dirigeants d'entreprises américaines.

Comme le dit Berenson, le culte du Nombre n'a épargné personne : dirigeants, comptables, analystes financiers, gérants de portefeuille, autorités de tutelle etc.

Un ouvrage qui, indubitablement, donnera un relief particulier et passionnant et le recul nécessaire à tout enseignement de la comptabilité (dans la même veine on lira avec intérêt l'interview d'Henry Mintzberg, expert Cyberlibris, à l'adresse Internet suivante : www.mcgill.ca/news/archives/fall2002/mintzberg/).


A PROPOS DE L'AUTEUR:
Alex Berenson est diplômé de Yale University en histoire et en economie. Après avoir travaillé pour The Denver Post and TheStreet.com, il a rejoint The New York Times en 1999 en qualité de journaliste spécialisé dans le domaine financier. Ses articles ont maintes fois été primés. Il vit à New York City.

Alex Berenson est diplômé de Yale University en histoire et en economie. Après avoir travaillé pour The Denver Post and TheStreet.com, il a rejoint The New York Times en 1999 en qualité de journaliste spécialisé dans le domaine financier. Ses articles ont maintes fois été primés. Il vit à New York City.


SUR LE MEME SUJET DANS CYBERLIBRIS:

Cover_compta_mousseEthique des affaires : Liberté et responsabilité, Jean Moussé, Dunod, 2000

Cover_compte_jorionInvesting in a Post-Enron World, Paul Jorion, McGraw-Hill, 2003

Cover_compta_seglinThe Good, the Bad and Your Business, Jeffrey L. Seglin, John Wiley and Sons, 2000




VOIR AUSSI DANS CYBERLIBRIS:

Dans la rubrique Conseils d'experts, la bibliothèque idéale de Jim Mahar.

Comments (0)