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Essays 91 - 120

Accounting: Principles-Based Or Rules-Based?

and diligence and independence at the auditing level" (Anonymous, 2003). From a broader perspective, one of the main reason...

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...

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...

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...

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...

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...

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...

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...

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...

Stock Option Plans Accounting

The discount rate used is the risk-free rate on U.S. government securities (Means and Coates 29). Accounting information pl...

Fundamental Accounting versus Financial Accounting

In seven pages this research paper compares the principles involved in fundamental accounting and financial accounting. Six sourc...

Article Review on Financial Accounting

In seven pages this research paper presents an article review that considers financial accounting's pros and cons. There is 1 sou...

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)...

Settlement Certificates Accounting

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

Management Accounting v. Financial Accounting

as production activities; and for a host of other financially-centered decisions that managers must make on a daily basis. An Exam...

Jamona.com and Internal Accounting Controls

for payment of a bogus invoice, one created for the purpose of causing a check to be issued to an entity that has no legitimate re...

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...

Comparing the Gospels

as actively participating in his fate, rather than demonstrating passive acceptance. In the synoptic gospels, action is, for the m...

International Accounting Standards Implementation Benefits and Costs

in some countries. Therefore, even in a single country there are choices. When it is considered the level of flexibility internati...

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...

Accounting Methods

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

Singapore's Accounting Framework

In five pages this paper examines Singapore's accounting framework, its colonial influence, and how standards of accounting have b...

FINANCIAL REPORTING AND OVERSIGHT

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

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...

Accounting Organizations and Concepts

type of confusion on the part of financial accountants. For more information, we need to access the draft itself (which is...

Asian Hotel Accounting

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

Global Accounting and International Standards

Therefore the general legal system seemed to let down the financial regulatory systems when fraud or malpractice was detected. We ...