On Target: Sep 2012

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In this issue

Cover Story: Merging Made Messy
How do you merge three major accounting bodies consisting of 39 separate accounting entities?

The Strategic Management Accountant:Building Structures to Innovate
The message is clear. Firms competing in dynamic environments must embrace processes for re-engineering and innovation. Read more...

The Practical Management Accountant Substance and Form(at)!
We are all familiar with the accounting term "substance over form". It defines the importance of presenting the economic substance over the legal form in financial statements. Read more...

Student Notes Overhead Rates and Absorption versus Variable Costing
If products are to be costed as soon as they have been produced, it is necessary to establish at the beginning of each period a predetermined overhead rate.
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Practioners are from Mars, Academics are from Venus

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