Accountability of Local Authorities in England and Wales 1831-1935 Volume 2
These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.
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Property Valuation and Investment introduces different perspectives on real estate and outlines the principles techniques for urban analysis, property valuation and investment. Most chapters are accompanied by review questions, also included in a comprehensive question bank at the end of the book. Property Valuation and Investment seeks to inform diverse property stakeholders and help foster a broad understanding of fragmented and evolving housing markets. Specifically, its learning objectives are to: o Reflect critically on urban property from multiple sociocultural, environmental and financial perspectives o Understand and critically apply property technical knowledge and terminology such as ‘market price’, ‘value’, land and improvement o Ascertain capital market conditions and stage in property cycle o Analyse space markets in different property sub-markets using relevant, reliable and timely evidence from diverse sources o Understand limits imposed by complexity, turbulence and information asymmetry o Appreciate the role and duty of valuers, ethical and profession standards o Conduct competent residential valuation using appropriate comparisons o Write a professional valuation report which is logically structured, presents coherent evidence and articulates any significant issues o Formulate a property investment strategy, having regard to conditions and risk appetite o Value property or conduct a project financial feasibility analysis by applying suitable income techniques o Calculate an appropriate yield or discount rate which reflects risks and opportunity costs.
1. Nature of real estate 2. Market value and valuation principles 3. Capital and space market interaction 4. The complex evolving city 5. Valuation, ethics and professional standards 6. The valuation process 7. valuation methods 8. Comparison (market) approach 9. Income method 10. Discounting techniques 11. Funding and project feasibility 12. Portfolio performance
The first Australian edition of Corporate Finance offers a dynamic, modern and practical approach that illustrates how financial management really works. Corporate Finance features up-to-date content including the impact of the Global Financial Crisis and capital budgeting. The strong five part framework is supported by integrated online elements and easy-to-read text.
Combining clear explanations of theory, fully worked examples and a comprehensive set of revision questions, Company Accounting and Financial Statements, sixth edition, provides students with an accessible and practical guide to preparing and interpreting company financial reports.
Thoroughly updated to incorporate the most recent changes in International and Australian Accounting Standards.
Company Accounting and Financial Statements, sixth edition, is suitable for students commencing studies in company accounting and also those studying at more advanced levels. The content has been refocused on the Diploma qualification for Accounting by concentrating on the two performance criteria for the one competency unit:
FNSACC510A FNSACC504APrepare Financial Reports for Corporate Entities
Table of Contents
1. Introduction to Companies
2. Accounting for Share and Debenture Issues
3. Accounting for the conversion of a Business to a Company
4. Finalisation of a Company’s profit and Loss account
5. Accounting for Company Income Tax
6. Appropriation of Company Profits and Changing Shareholders Wealth
7. Corporate Reporting
8. The Cash Flow Statement
9. Consolidated Accounts
10. Consolidation with Non-Controlling Interests