El presente manual de NIIF proporciona una visión completa y detallada de los principales aspectos que deben requerir en la aplicación de las normas internacionales de información financiera. En primer lugar, se aborda el marco conceptual de las NIIF y su importancia en la elaboración de estados financieros de alta calidad y comprensibilidad. A continuación, se profundizará en la contabilización de inventarios, propiedad, planta y equipo, y el deterioro de activos, presentando los principales criterios para la medición, reconocimiento y presentación de dichas partidas. Por último, se explica de manera clara y precisa el proceso de conversión de monedas en los estados financieros, detallando los métodos y tasas de cambio a utilizar en la contabilización de transacciones y saldos en moneda extranjera.

America has evolved into an ownership society. Home-buying decisions, resource allocation, debt exposure, and financial planning for the future are now left to individuals, many of whom may lack the financial understanding to evaluate and make sound decisions. Economics, with its insistence on quantifying ideas and putting specific quantitative values on all manner of phenomena, can help sort through the questions. Economics for Life: Real-World Financial Literacy is designed to help soon-to-be college graduates start their "real lives" with a better understanding of how to analyze the financial decisions that they will soon have to make. Written in an easy-to-read, conversational style, this textbook will help students learn how to make decisions on saving and investing for retirement, buying a car, buying a home, as well as how to safely navigate the use of debit and credit cards.

Designed to meet the scope and sequence of your course, Principles of Finance provides a strong foundation in financial applications using an innovative use-case approach to explore their role in business decision-making. An array of financial calculator and downloadable Microsoft Excel data exercises also engage students in experiential learning throughout. With flexible integration of technical instruction and data, this title prepares students for current practice and continual evolution.

This Open Textbook is a dynamic guide incorporating the essential skills needed to build a foundation in Financial Analysis. Students and readers will learn how to insightfully read a Financial Statement, utilize key financial ratios in order to derive forward-looking investment-related inferences from the accounting data, engage in elementary forecasting and modeling, master the theory of the Time Value of Money, and learn to price stocks and bonds in an environment in which interest rates constantly change. Ample problems and solutions, and review questions are provided to the student so that s/he can gauge his/her progress. This text will be continually updated in order to provide novel information and enhance students’ experiences.

This open access book addresses four standard business school subjects: microeconomics, macroeconomics, finance and information systems as they relate to trading, liquidity, and market structure. It provides a detailed examination of the impact of trading costs and other impediments of trading that the authors call “frictions”. It also presents an interactive simulation model of equity market trading, TraderEx, that enables students to implement trading decisions in different market scenarios and structures. Addressing these topics shines a bright light on how a real-world financial market operates, and the simulation provides students with an experiential learning opportunity that is informative and fun.

Each of the chapters is designed so that it can be used as a stand-alone module in an existing economics, finance, or information science course. Instructor resources such as discussion questions, Powerpoint slides and TraderEx exercises are available online.

Investing is not as difficult as you think; we will show you how. (Speculating and trading are very, very difficult; we can't help you with those. Sorry.) After you have taken this course, you will have a strong foundation of the most important financial investments. We cover stocks, bonds, mutual funds, short-term investments (a.k.a. "cash"), hybrid instruments, and a few others. We want to emphasize that this is an introduction class. You do not need any prior investment experience. We start from the very beginning with the question, "What is an Investment?" Come join us! (http://www.wonderprofessor.com/123)

This handbook is presented to you by the Office of Scholarship and Sponsored Projects in FHSU. It covers the topics on developing a budget for grant proposal writing, the types of costs, budget justification, and FHSU procedures for proposal submittal.

This book is intended for an undergraduate or MBA level Financial Accounting course. It covers the standard topics in a standard sequence, utilizing the Socratic method of asking and answering questions. For questions about this textbook please contact textbookuse@umn.edu

This book is for those whose financial management focus is on small businesses. For you, we adapt the traditional financial management themes emphasized in corporate financial management courses to meet the needs of small businesses.

Many financial managers of small businesses come from farms or agribusinesses. Others are interested in working for or starting businesses in the food or retail sectors. In most cases, these businesses aren’t organized as C-corporations impacting things like taxes, depreciation, and legal requirements around compiling and reporting financial data. They are rarely publicly traded which creates unique constraints to raising debt and equity capital and calculating required risk-adjusted returns.

"Open textbooks are textbooks that have been funded, published, and licensed to be freely used, adapted, and distributed. These books have been reviewed by faculty from a variety of colleges and universities to assess their quality. These books can be downloaded for no cost, or printed at low cost."

Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today’s effective public servants need to know. It starts “at the beginning” and assumes no prior knowledge or experience in financial management. Throughout the text, Kioko and Marlowe emphasize how financial information can and should inform every aspect of public sector strategy, from routine procurement decisions to budget preparation to program design to major new policy initiatives. They draw upon dozens of real-world examples, cases, and applied problems to bring that relationship between information and strategy to life. Unlike other public financial management texts, the authors also integrate foundational principles across the government, non-profit, and “hybrid/for-benefit” sectors. Coverage includes basic principles of accounting and financial reporting, preparing and analyzing financial statements, cost analysis, and the process and politics of budget preparation. The text also includes several large case studies appropriate for class discussion and/or graded assignments.

The financial crisis of 2007-8 has already revolutionized institutions, markets, and regulation. Wright's Money and Banking V 2.0 captures those revolutionary changes and packages them in a way that engages undergraduates enrolled in Money and Banking and Financial Institutions and Markets courses.

Minimal mathematics, accessible language, and a student-oriented tone ease readers into complex subjects like money, interest rates, banking, asymmetric information, financial crises and regulation, monetary policy, monetary theory, and other standard topics. Numerous short cases, called "Stop and Think" boxes, promote internalization over memorization. Exercise drills ensure basic skills competency where appropriate. Short, snappy sections that begin with a framing question enhance readability and encourage assignment completion.

The 2.0 version of this text boasts substantive revisions (additions, deletions, rearrangements) of almost every chapter based on the suggestions of many Money and Banking instructors.

International Finance Theory and Policy is built on Steve Suranovic's belief that to understand the international economy, students need to learn how economic models are applied to real world problems. It is true what they say, that ”economists do it with models.“ That's because economic models provide insights about the world that are simply not obtainable solely by discussion of the issues.

This module examines the structures, systems and processes that should be established in order for a school to be effective. The expectation of all stakeholders in the school environment is that an effective school will be able to provide an education of progressively higher quality for all learners. The premise of this module is that effective education is built upon, and grounded in, policies, principles and values. The acts, regulations and policies of national and provincial governments have created the framework and values within which the schools organisational systems, and physical and financial resources should be managed.

The author's goals in writing Exploring Business were simple: (1) introduce students to business in an exciting way and (2) provide faculty with a fully developed teaching package that allows them to do the former. Toward those ends, the following features are included in this text:1- Integrated (Optional) Nike Case Study: A Nike case study is available for instructors who wish to introduce students to business using an exciting and integrated case. Through an in-depth study of a real company, students learn about the functional areas of business and how these areas fit together. Studying a dynamic organization on a real-time basis allows students to discover the challenges that it faces, and exposes them to critical issues affecting the business, such as globalization, ethics and social responsibility, product innovation, diversity, supply chain management, and e-business.2- A Progressive (Optional) Business Plan: Having students develop a business plan in the course introduces students to the excitement and challenges of starting a business and helps them discover how the functional areas of business interact. This textbook package includes an optionalintegrated business plan project modeled after one refined by the author and her teaching team over the past ten years.3- AACSB Emphasis: The text provides end-of-chapter questions, problems, and cases that ask students to do more than regurgitate information. Most require students to gather information, assess a situation, think about it critically, and reach a conclusion. Each chapter presents ten Questions and Problems as well as five cases on areas of skill and knowledge endorsed by AACSB: Learning on the Web, Career Opportunities, The Ethics Angle, Team-Building Skills, and The Global View. More than 70% of end-of-chapter items help students build skills in areas designated as critical by AACSB, including analytical skills, ethical awareness and reasoning abilities, multicultural understanding and globalization, use of information technology, and communications and team oriented skills. Each AACSB inspired exercise is identified by an AACSB tag and a note indicating the relevant skill area.4- Author-Written Instructor Manual (IM): For the past eleven years, Karen Collins has been developing, coordinating and teaching (to over 3,500 students) an Introduction to Business course. Sections of the course have been taught by a mix of permanent faculty, graduate students, and adjuncts.

Personal Finance by Rachel Siegel and Carol Yacht is a comprehensive Personal Finance text which includes a wide range of pedagogical aids to keep students engaged and instructors on track.

This book is arranged by learning objectives. The headings, summaries, reviews, and problems all link together via the learning objectives. This helps instructors to teach what they want, and to assign the problems that correspond to the learning objectives covered in class.

Personal Finance includes personal finance planning problems with links to solutions, and personal application exercises, with links to their associated worksheet(s) or spreadsheet(s). In addition, the text boasts a large number of links to videos, podcasts, experts' tips or blogs, and magazine articles to illustrate the practical applications for concepts covered in the text.