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Essays 91 - 120

Post WorldCom and Enron International Accounting Standards

a result of ending some of the companys more obscure partnerships (Leonard, 2001). And, it was these partnerships that severely h...

Debate on the Necessity of IAS

however, is based more on general principles, which force auditors to comply with the spirit of the law, rather than the letter of...

Harmonization and IAS

of international standards. It is only if there are international standards that international stakeholders may be able to see acc...

UK Accounting Standards on Short and Long Term Cable and Wireless

top 41.89 from 43.73%. The return on assets fell from 16.6% to 12.12%. Return on equity also showed a fall, from 44.15% to 18.79%....

Appropariate Guidance and Standards for the Consolidation of Special Purpose Entities and FASB

does believe that: "most SPEs serve valid business purposes, such as isolating assets or activities to protect the interests of c...

Universal Acceptance of International Accounting Standards?

In five pages this paper argues that the International Accounting Standards provide greater equality and therefore should be unive...

IASC Standards' Approval Hesitation of the SEC

This paper discusses the IASC's accounting standards in a consideation of why the SEC has delayed acceptance of them in six pages....

Cost Determination Methods

In nine pages this paper examines various methods of cost determination including activity based accounting, standard costing, var...

Combining Companies and Accounting Methods

In this paper that consists of ten pages the International Accounting Standard No. 22 bulletin is highlighted and questions and an...

Journal of Accountancy Article Evaluation

In five pages a memo format is used in an article evaluation based upon Financial Accounting Standards Board considerations. One ...

Global Accounting Standards and the Implications of Adopting Them for Australia

There are many examples of how this may occur. The elimination of the ability of companies to include the majority internally crea...

Manufacturing Variance Accounting

supplier raised prices. Another is that the supplier simply overcharged by mistake, but Miracles internal actions could contribut...

Should Australian General Insurance Company Regulations be Changed?

In this the purpose of the accounts and rights to information were seen as wider, with the report stating that; "The publics right...

Increased Corporate Governance Effects Assessment

the long term. A third hypothesis is that these sustainably-minded organizations outperform non-Index firms over the long t...

Accounting for Impairment of Assets

to implement IASC in the union by 2005 nearly 80% backed the move ((Journal of Accountancy, 2001). In addition more than two thir...

Cost Distribution and Production Costs

the determination of the overheads in advance of the period we are budgeting for. Once we have the actual rates needs then we will...

Bight Home Builders Case Study

ahead, he may be held personally accountable for any inaccuracies. In addition to this there is talk of the Chinese government ado...

Business Models Then and Now

their computers (The history of Microsoft, 2000). Gates and his friends, including Paul Allen, soon became so fascinated by the ...

Standard Cost Accounting

(this is 1,000 widgets divided by the 1,000 fixed costs), plus the variable costs. If the variable costs were 2 per widget, the to...

Revenue Recognition at Carlton; A Case Study

system that has not been sent out and the purchase is under a bill and hold arrangement. The company have paid $175,000 against a ...

Accounting in China

way it has been introduced, including the exceptions for public enterprises to certain regulation, such as the related party discl...

The way Standards in the Libyan Accounting Profession Could be Improved (Introduction)

companies, investments or the government there is little doubts that high professional accounting standards will be supportive and...

Rio Tinto

to the company and also gives them a much easier route to withdraw should then need to do so. Rio Tinto use their bargaining power...

Accounting Standards and External Auditing

businesses subtract the fair value of those stock options from revenue, considering them as proper expenses, others are content to...

Accounting Board Oversight

The Sarbanes-Oxley Act of 2002 mandates that company management to assess and report the effectiveness of their internal control e...

International Accounting Standard in Australia

The writer argues that since 2005 when Australia adopted IFRS the general standards have fallen resulting from increased complexit...

Accounting Standards and Hedging

price at a set point in time. This takes out the risk as the firm then knows what they are going to pay for the good they need. If...

GOVERNMENTAL ACCOUNTING STANDARDS BOARD AND ITS IMPACT

The roots of the GASB were actually launched in 1906 as the National Association of Comptrollers and Accounting Officers (Foltin, ...

CRISES AND CHANGE IN ACCOUNTING STANDARDS

accounting theorists and professionals should be very wary and skeptical of the immediate reaction to make changes to an accountin...

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...