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Essays 121 - 150

Did Fair Value Accounting Contribute to the Financial Crisis?

In 2007/8 there was the start of a global recession, which has also been referred to as the credit crunch. The writer looks at the...

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...

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...

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...

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...

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...

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...

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...

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...

SPE Accounting and Interpretation

that other entity and realizes the accounting principle shift as discussed by Schmutte and Duncan (2005). The scope of variable i...

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...

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...

Responsibility Accounting Applied to Coca-Cola

Every plant manager and retailer understands that overhead, labor and the cost of materials combine to create the final cost of pr...

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...

Public Finance

seem as appropriate today as when he wrote them. 2. Governmental Accounting and Non-Governmental Accounting Governmental and non...

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...

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...

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...

Annual Account Reliance and Investors

some figures difficult to check. The process of auditing then has to take place. This also takes up additional time, a set of acco...

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...

WorldCom, Enron, and IAS

principles of accounting in the U.S. (Larson et al, 2001). Since that time, a number of authoritative bodies have been instituted ...

Management and Financial Accounting Differences

such can understand that the figures are all historical, and may be out of date by the time they are read. When looking...

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...

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...