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Essays 301 - 330

Management Accounting and Methods of Performance Assessment

development and so on) rather than departments. Some Methods - the Literature How, then, is accounting used as a performa...

Reasons for International Accounting Standards' Usage

them to obtain international investment, not only de to increased understanding of the accounts, but also as a result of the creat...

Terrorism and Accounting

the regulations. For example, Prince Salman, Governor of the Riyadh Province is known to have said "If beneficiaries had used ass...

Investments, Comparisons, and IAS

2003). It is believed, by many experts, that adoption of IAS by most countries (the United States included) will end up establishi...

Magellan by Charles Corn

trade was the first world globalization effort, Corn insists on raising the question of Magellan. Other historians and commentator...

Accounting Methods

calculate a net profit ratio. If we look at a company such as Johnson and Johnson we need to look at the...

Different Stakeholders, Single Set of Accounts, and Management Accounting

1998). This means the role of the budget is forecast and/or to control the costs and therefore the profits. It is also...

Asian Hotel Accounting

proficiency in accounting in another arena. The lodging industry has had increased competitive pressure so it is important that ...

Cruise Sector Accounting Practices

(P&O) which had been one of the most important British shipping companies that existed since the nineteenth century (Napier, 1990)...

Decisions in Management Accounting Cases

Supplies Carpeting 1st year Carpeting 2nd year Sales 304,000 580,000 580,000 Remodeling - 12,400 - Variable Costs 228,000 322,000 ...

Settlement Certificates Accounting

In a paper consisting of five pages and with the assistance of general accounting principles a case involving certificates issued ...

Accounting and the Impact of Technology

online equivalent to the standard accounting function. Of course every migration from age-old procedures to a format compatible w...

SPEs Altering Interpretation

SPE that is not subject to control through voting ownership interests and would require each enterprise involved with such an SPE ...

Business Ethics Case Study Evaluation

II. Case Study In a case study submitted by a student, Quasar Stellar Company is a subsidiary of Nucleonics Company. Quasar Stel...

Case Management Accounting Study

dressing tables are really a loss maker taking them out of production should increase profits. The profits restated, with the assu...

Mortgage Companies and SFAS 133's Effects

who the company is, the impact may be ascertained. The accounts that were prepared January 2001 use SFAS 133, which means that t...

Accounting, Environment, and Society

accounts has been laid down by the use of statutory instruments such as the Companies Acts as well as regulations laid down by the...

Transfer and Accounting Costs Accounting Questions

costs, these are a total of 520,000 and as such will need to be divided by the number of units manufactured, indicating the way t...

Case Study on Activity Based Costing

In six pages a financially troubled public broadcasting company is examined in terms of the issue as to whether or not a new video...

Creative Accounting and the Failure of Accounting Standards to Prevent It

there are variations, which if all put together may make a very large impact on results. There is a need for many company to try a...

Code of Ethics and Accounting Standards of the State of Texas

are still held responsible for conduct as set out by the Government Accounting Standards Board. It is in the best interes...

Status of the Pension Funds of PepsiCo and Coca-Cola

The conditions of pension funds for these two firms in 2009 is assessed using data from the annual accounts. The growth, contribut...

FINANCIAL REPORTING AND OVERSIGHT

compliance procedure, lack of standardized accounting procedures for Heinz divisions, no effective review and monitoring process, ...

Changes in The Popularity of Defined Benefit Pension Schemes There has been

a decrease in the use of defined benefit pension schemes and a movement towards defined contributions schemes. This paper looks at...

ACCOUNTING STANDARDS: PRINCIPLES VERSUS RULES

exactly, rules and principals are as they pertain to accounting. Its comforting to reach for rules in times of crisis, in order to...

PRINCIPLES VS. RULES-BASED ACCOUNTING: AN ETHICAL STUDY

serious ethical situations could occur. In 2008, the SEC began allowing foreign corporations to file financial information...

IAS 37

an agreed payment date (IAS Plus, 2008). Where there is a provision made this is not presenting a certainty, just a probable even...

Accounting Concepts and Reading Accounts

by the period over which it is creating revenue. For some items the historic cost is not a suitable measure. For example, building...

Cost of Equity and Cost of Debt at Disney Corp.

make an investment in a firm, either directly or in purchasing the shares in order to make a profit. The same risk and reward rela...

Tyco Case Study

ship empty boxes to Maine while the actual art work was delivered to his home in the city, he could claim his home as a business e...