Since the first edition of this book in 1994, not much change has occurred to accounting standards for Property, Plant, and Equipment in business. The GAAP promulgated by the Financial Accounting, FASB, has been to further the concept of identifying the cost of an asset and spreading that cost over the accounting periods that benefit. Accounting for contributions, impairments, and financing of assets have been addressed by the FASB.
In contrast, much has happened in the areas of Not-for-Profit and Government accounting for fixed assets. FASB ordered the capitalization of assets and charging of depreciation by Not-for-Profits. The government Accounting standards Board was created as an equal to the FASB with the authority and responsibility to promulgate GAAP for governments. They replaced the Government Finance Officers Association and its “Blue Book”, Governmental Accounting, Auditing, and Financial Reporting as the “official” accounting rules for State and Local government. An early step by the new GASB was to suspend depreciation for “government” not-for-profit accounting.
There was a determination of jurisdiction between FASB and GASB which are outlined in Chapter 10, “Government Accounting” and Chapter 11, “Not-For-Profit Accounting.”
Auggie & Me gives readers a special look at Auggie’s world through three new points of view. Previously only available in ebook, now they’ll be published all together--complete with an introduction from the author on how she came to write them--in a gorgeous hardcover package!
These stories are an extra peek at Auggie before he started at Beecher Prep and during his first year there. Readers get to see him through the eyes of Julian, the bully; Christopher, Auggie’s oldest friend; ...
Living with Debt focuses on how to manage sovereign debt safely and effectively. The report traces the history of sovereign borrowing in Latin America, releases a new data set on public debt, and analyzes the evolution of debt, highlighting the recent trend toward higher levels of domestic debt and lower external borrowing. The report also includes a detailed study of the costs of sovereign defaults such as those that have affected some Latin American countries in recent years....
The 11th Edition of Fundamentals of Human Resource Management helps students understand and remember concepts through a straightforward and conversational writing style and a wealth of examples to clarify ideas and build interest. The authors provide a strong foundation of essential elements of Human Resource Management as well as a clear understanding of how Human Resource Management links with business strategy. Through practical applications, the authors illustrate the importance of employees...
This book provides support to academics as well as managers, who deal with policies and strategies related to work issues. Effective work practices and good employee relations are a real necessity of nowadays organizations, as they can help to reduce absenteeism, employee turnover and organizational costs. Instead, they support high levels of commitment, effectiveness, performance as well as productivity. The book focusses on the implications of those changes in productivity and organizations ma...
This book presents a practical and realistic approach to the study of human resource management. Concentrating on a common theme - the interrelationships among human resource management functions - the new edition features increased emphasis on multinational issues, a new section on total quality management and new coverage of how organizations respond to external environments....