This book, first published in 1986, contains a series of articles from The Accountants’ Magazine from the early years of the twentieth century. They provide insights into the development of accountancy as a profession, and the development of the professional bodies that oversaw it. Careful selection of the articles for this volume mean that there are often contrasting pairs of articles on the same subject, providing a neat summation of any debate on the topic.
Ian Mackintosh, was appointed Chief Accountant to a company involved in the manufacture of large lorries. His boss, Mark Tapper, the owner of the company was a successful marketing man with an extravagant taste for cars, entertaining and women. The story initially revolves around the methods employed to finance the owner’s lifestyle, including the deceptions in dealing with his tax affairs and the company’s auditors. The storyline changes dramatically when the boss does something that seriously affects Ian’s personal life. Ian is driven to a campaign of revenge which involves him in the clever manipulation of large sums of money earned fraudulently and held in Spain, into his possession. The story covers many visits to Spain, a tax investigation, marriage conflicts and the final fate of Mark Tapper and Ian Mackintosh.
"I have many scars. Some of them are physical, but many more are scars on my soul. A bomb sent to kill me while I was in a maximum security prison has made me blind, yet now I see the world more clearly than I have ever seen it before. I have lived an incredible adventure. I watched as my brother, Pablo Escobar, became the most successful criminal in history, but also a hero to many of the people of Colombia. My brother was loved and he was feared. Hundreds of thousands of people marched in his funeral procession, and certainly as many people celebrated his death." These are the words of Roberto Escobar-the top accountant for the notorious and deadly Medellen Cartel, and brother of Pablo Escobar, the most famous drug lord in history. At the height of his reign, Pablo's multibillion-dollar operation smuggled tons of cocaine each week into countries all over the world. Roberto and his ten accountants kept track of all the money. Only Pablo and Roberto knew where it was stashed-and what it bought. And the amounts of money were simply staggering. According to Roberto, it cost $2,500 every month just to purchase the rubber bands needed to wrap the stacks of cash. The biggest problem was finding a place to store it: from secret compartments in walls and beneath swimming pools to banks and warehouses everywhere. There was so much money that Roberto would sometimes write off ten percent as "spoilage," meaning either rats had chewed up the bills or dampness had ruined the cash. Roberto writes about the incredible violence of the cartel, but he also writes of the humanitarian side of his brother. Pablo built entire towns, gave away thousands of houses, paid people's medical expenses, and built schools and hospitals. Yet he was responsible for the horrible deaths of thousands of people. In short, this is the story of a world of riches almost beyond mortal imagination, and in his own words, Roberto Escobar tells all: building a magnificent zoo at Pablo's opulent home, the brothers' many escapes into the jungles of Colombia, devising ingenious methods to smuggle tons of cocaine into the United States, bribing officials with literally millions of dollars-and building a personal army to protect the Escobar family against an array of enemies sworn to kill them. Few men in history have been more beloved-or despised-than Pablo Escobar. Now, for the first time, his story is told by the man who knew him best: his brother, Roberto.
This edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. These standards provide the requirements for practitioners performing these engagements. In addition to SSARS No. 21, which is now effective, this edition includes the newly released Statements on Standards for Accounting and Review Services (SSARS): SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services—2018. SSARS No. 24 creates a new section, AR-C section 100, Special Considerations— International Reporting Issues, to provide requirements and guidance when an accountant is engaged to perform a compilation or review in either of the following circumstances: The financial statements have been prepared in accordance with a financial reporting framework generally accepted in another country. The compilation or review is to be performed in accordance with both SSARSs and another set of compilation or review standards. Additional significant changes attributed to SSARS No. 24 include amendments to the following sections: AR-C Section 60, General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services AR-C Section 90, Review of Financial Statements This codification is fully indexed and arranged by subject. The guidance (and related interpretations to the extent applicable) help apply the standards in specific circumstances and clearly show amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance.
Do you need to be compliant with all the professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs)? Written by expert authors, one of whom participated heavily in the standard setting, this title is a practice-oriented review of the latest developments related to SSARS Nos. 21, 22, and 23, the last two of which were issued in 2016. A go-to reference for training staff and managing preparation, compilation, and review engagements, this course includes case studies and lively discussion among the experienced participants, making this class informative and practical. This book helps: Identify the professional standards and risk factors relevant to the planning of preparation, compilation, and review engagements. Identify responses to preparation, compilation, and review engagement practice issues that comply with all applicable professional standards.