tag:open.umn.edu,2005:/opentextbooks/subjects/financeOpen Textbook Library - Finance Textbooks2023-08-09T00:44:17Zhttps://open.umn.edu/assets/common/favicon/favicon-1594c2156c95ca22b1a0d803d547e5892bb0e351f682be842d64927ecda092e7.icohttps://open.umn.edu/assets/library/otl_logo-f9161d5c999f5852b38260727d49b4e7d7142fc707ec9596a5256a778f957ffc.png14552023-08-09T00:56:04Z2023-08-09T00:56:04ZEquilibrium Displacement Models: Theory, Applications, & Policy Analysis<img alt="Read more about Equilibrium Displacement Models: Theory, Applications, & Policy Analysis" title="Equilibrium Displacement Models: Theory, Applications, & Policy Analysis cover image" class="cover " width="245" height="350" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6OTI4MCwicHVyIjoiYmxvYl9pZCJ9fQ==--73a59aaeedd51a6bcbad8a332a0cbc2a0902034b/EquilibriumDisplacementModels-1ed.pdf.jpg" />Applied economists frequently use equilibrium displacement models (EDMs), also termed linear elasticity models, for policy analyses because they can be used to estimate changes in prices and quantities that result from exogenous economic or policy shocks. These models are also widely used to estimate changes in producer and consumer surplus caused by exogenous economic shocks and to quantify the short- and long-term impacts of a variety of economic and regulatory actions across multiple markets. For the first time, a textbook that contains all of the theory and applications of EDMs along with a set of spreadsheet files is available in one place.14252023-05-08T15:44:54Z2024-03-18T13:35:55ZNIIF FULL: Una guía práctica para su aplicación<img alt="Read more about NIIF FULL: Una guía práctica para su aplicación" title="NIIF FULL: Una guía práctica para su aplicación cover image" class="cover " width="1132" height="1600" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6NjY0NCwicHVyIjoiYmxvYl9pZCJ9fQ==--a873e2105767be6ccc949dca95059377f2e8e5e1/submission_22_22_coverImage_es_ES.jpg" />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.12212022-08-17T21:31:04Z2024-01-22T14:52:33ZIntroduction to Financial Analysis<img alt="Read more about Introduction to Financial Analysis" title="Introduction to Financial Analysis cover image" class="cover " width="94" height="150" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6Mzg4MywicHVyIjoiYmxvYl9pZCJ9fQ==--2dd6185184de3c1fc7746980a9923a24d9d425ba/thumbnail.jpeg" />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.11802022-05-27T18:08:13Z2024-01-22T14:52:39ZPrinciples of Finance<img alt="Read more about Principles of Finance" title="Principles of Finance cover image" class="cover " width="816" height="1056" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6MzY5OSwicHVyIjoiYmxvYl9pZCJ9fQ==--3bcdbff73bf151763a58ef0238c8f9c924fffc81/Screen%20Shot%202022-05-27%20at%201.06.18%20PM.png" />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.10942021-10-16T15:19:33Z2024-01-22T19:11:35ZLiquidity, Markets and Trading in Action<img alt="Read more about Liquidity, Markets and Trading in Action" title="Liquidity, Markets and Trading in Action cover image" class="cover " width="153" height="238" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6Mjk4MSwicHVyIjoiYmxvYl9pZCJ9fQ==--1544d8b817b882e41ab49cc310df13646208070b/9783030748173.jpg" />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.8982020-07-23T16:12:30Z2024-01-22T14:52:18ZFinancial Management for Small Businesses: Financial Statements & Present Value Models<img alt="Read more about Financial Management for Small Businesses: Financial Statements & Present Value Models" title="Financial Management for Small Businesses: Financial Statements & Present Value Models cover image" class="cover " width="350" height="525" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6MTMwNiwicHVyIjoiYmxvYl9pZCJ9fQ==--affe0e7228cba33a4706066c76ed40c277b8e6d9/FinancialManagement_Cover_2019Open-350x525.jpg" />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.8762020-07-07T18:30:54Z2024-01-22T14:52:08ZIntermediate Microeconomics with Microsoft Excel - 2nd Edition<img alt="Read more about Intermediate Microeconomics with Microsoft Excel - 2nd Edition" title="Intermediate Microeconomics with Microsoft Excel - 2nd Edition cover image" class="cover " width="752" height="952" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6MTg4NywicHVyIjoiYmxvYl9pZCJ9fQ==--7e5c799089ac0eee80505114babb8acdc2310608/macrossss.png" />This book is based on the idea that there is a particular framework used by economists to interpret observed reality. This framework has been called the economic way of thinking, the economic approach, and the method of economics. This book is different from the many other books that attempt to teach microeconomics in three ways: It explicitly applies the recipe of the economic approach in every example. It uses concrete examples via Microsoft Excel in every application, which enables the reader to manipulate live graphs and learn numerical methods of optimization. The majority of the content is in the Excel workbooks which the reader uses to create meaning. You learn by doing, not by reading.6682019-02-09T17:09:59Z2024-01-22T14:52:06ZIntroduction to Financial Accounting: U.S. GAAP Adaptation<img alt="Read more about Introduction to Financial Accounting: U.S. GAAP Adaptation" title="Introduction to Financial Accounting: U.S. GAAP Adaptation cover image" class="cover " width="612" height="792" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6MjIwMiwicHVyIjoiYmxvYl9pZCJ9fQ==--19cc29b232aad141eae7e741ef0a68cb13e579fa/DauderisAnnandMarchand-IntroFA-USGAAP-2021A-Thumbnail.png" />This textbook is an adaptation by D. Marchand and Athabasca University of the original text written by D. Annand and H. Dauderis. It is intended for use in entry-level college and university courses in financial accounting. A corporate approach is utilized consistently throughout the book. The adapted textbook includes multiple ancillary student and instructor resources. Student aids include solutions to all end-of-chapter questions and problems, and randomly-generated spreadsheet problems that cover key concepts of each chapter. These provide unlimited practice and feedback for students. Instructor aids include an exam bank, lecture slides, and a comprehensive end-of-term case assignment. This requires students to prepare 18 different year-end adjusting entries and all four types of financial statements, and to calculate and analyze 16 different financial statement ratios. Unique versions can be created for any number of individual students or groups. Tailored solutions are provided for instructors. Another version of the textbook written by D. Annand and adapted by T. Thompson, including .docx files and ancillary material, can be obtained upon request to D. Annand (davida@athabascau.ca).6402018-11-16T23:07:32Z2024-01-22T14:52:02ZPrinciples of Financial Accounting<img alt="Read more about Principles of Financial Accounting" title="Principles of Financial Accounting cover image" class="cover " width="450" height="675" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6NTc1LCJwdXIiOiJibG9iX2lkIn19--8fca2fbc3067e96a912ff9a6d4c9d153b2e4de27/9781940771151.jpg" />The University of North Georgia Press and Affordable Learning Georgia bring you Accounting I. Well-written and straightforward, Principles of Financial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Christine Jonick’s years of teaching and commitment to effective pedagogy. Features: Peer reviewed by academic professionals and tested by students Over 100 charts and graphs Instructional exercises appearing both in-text and for Excel Resources for student professional development This textbook is an Open Education Resource. It can be reused, remixed, and reedited freely without seeking permission.4962018-09-07T17:22:06Z2024-01-22T14:52:21ZFinancial Strategy for Public Managers<img alt="Read more about Financial Strategy for Public Managers" title="Financial Strategy for Public Managers cover image" class="cover " width="692" height="1048" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6NDI0LCJwdXIiOiJibG9iX2lkIn19--e0cab1e8567639160ad757239c285f527fd8613c/0000FinStrPub.png" />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.
https://open.umn.edu/opentextbooks/subjects/finance?page=2