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Essays 181 - 210

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...

International Financial Reporting Standards (IFRS) and US GAAP; The Impact on Accounts

IFRS will face a number of barriers, even these Securities and Exchange Commission (FTC) has backed the convergence between the US...

Responsibility Accounting; The Concept, Its’ Advantages and Disadvantages

can be used as ways to measure the way that the company is performing. The traditional responsibility centres include revenue cent...

Critique of James G. Hollandsworth Jr.’s The Louisiana Native Guards: The Black Military Experience During the Civil War

alike despite their willingness to risk their lives in combat. But as the text illustrates, racial discrimination was unfortunate...

Frantek Case Study

Frantek. The way that revenue is recognized in a relativity simply concept and is found in FASB Statement of Financial Accountin...

Accounting Questions

of its economic life. The historical cost convention can result in some difficulties, as some assets will be written off, but may ...

Changes in Accounting Practice at Delta

on the accounts. The way that depreciation works is based in spreading the cost of a piece of equipment over the useful life, so t...

Fair Value Accounting in the Economic Crisis

standards, but is further defined in individual standards. .The concept of fair value became an issue that would have pote...

Measures to Reduce the Risk of Terrorism in the Finance and Accounting Sector

inevitably requires money laundering to take place. To consider the way that measures that are found within the accounting and fi...

The Relationship between Positive Accounting Theory and World Dimensions of Habermas

warming. This has been seen by many as a claim rather than a fact, arguing that there is insufficient proof, it was this reasoning...

Fair Value Accounting in Australia after the Financial Crisis

this it may be expected that Australia may be ahead on the way that regulation are implemented and the goals that are being espous...

Performance Accounting

in future planning and controlling costs, and it may be useful in evaluating performance. It certainly directly relates to the or...

FINANCIAL REPORTING AND OVERSIGHT

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

Financial and Management Accounting and the Use of CVP

is also useful to understand that management accounting also allows a greater amount of planning giving costs for different scenar...

Allocating Common Costs

that the costs may be allocated, they may be slit equally between the three departments, or it is more likely that there will be s...

Issues Concerning Internal Controls

is in place the key element is that of accountability (Watts. 2007). Authority is also likely to be linked a system of authoriza...

ACCOUNTING PRESENTATIONS AND DIFFERENCES

for judgment calls, if and when necessary. A difference in these rules can have an impact on things such as fair-market value, mar...

Different Accounting Standards and Anglo American Ltd

Companies that operate in different accounting jurisdictions may have to comply with different accounting standards. This paper is...

Comparing WalMart and Carrefour

notable that the results may not be directly comparable due to the different accounting regulations in which the annual reports ar...

Definition of Accounting Categories

cash in bank account. Long-term assets tend to be relatively easy to identify, and may also be referred to as fixed assets, and in...

Accounting Tools That Help Non-Accountants Make Capital Investments Decisions

sales will recoup the investment, the payback period, These have value is looking at he amount of sales that need to be made and t...

GAAP Financial Reporting and Tax Accounting

As mentioned above GAAP stands for generally accepted accounting principles. GAAP principles are known mostly by financial advisor...

History of the Rolls Royce Energy Engineering, Marine, and Aerospace Company

the use of resources one strategy is to increase the income gained form services, this has been successful with services income in...

Contents of the Annual Accounts or 10-k

a description of the business and their main products and serves, an overview of the competition, consideration of the risks faced...

Reaction to Quiet Hero by Rita Cosby

ill with cancer and dying, Cosby would have loved to have had the support of a loving father, but, she felt totally disconnected f...

The Accounting Practices in a Modern Business

flow (Scanlon, 2002). Later on in this paper, well discuss exactly how the Rigases family was able to inflate the subscriber accou...

Effective Security Management Through Financial Management and Accounting Understanding

we need to consider is how we are defining security in this paper. Today security is associated with a physical threat, the use of...

Accounting Methods

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

Asian Hotel Accounting

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

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...