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Essays 181 - 210

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...

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...

SYSTEM THINKING AND THEORY OF CONSTRAINTS

of supply and inventory moves into a particular project, then goes through and ends up with the finished project. In a standard ma...

Public Finance

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

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...

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...

Comparing the Gospels

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

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...

Traditional Accounting Concepts and Conflict

In six pages this paper discusses how different approaches to accounting can result in conflict with particular emphasis upon the ...

International Accounting and Singapore

This research paper explains accepted accounting principles, such as the GAAP and the writer discusses how differences between the...

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...

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...

Financial Projections

to itself. However, there are costs when using funding from reserves, there are opportunity costs. If the money is taken out of th...

Creating a Consulting Firm

of health care is in and remains in flux as we seek systems that not only work in the present but also are sustainable over time. ...

A Challenging Learning Experience

no positive reinforcement for me and an aversion to the machine developed. Positive reinforcement refers to when an event or stim...

Case Studies: Caterpillar And Harley-Davidson

burst. The world went into a serious recession. To compound this event, the company suffered a 205-day strike by UAW workers (Bart...

Triple Bottom Line Accounting And Organisational Profit Accounting

profit is the total revenue after all costs have been deducted. Whilst the figure is interesting the understanding of a companys p...

Triple Bottom Line and Systems Theory; Similarities and Differences in the Accounting Approaches

This 3 page paper compares and contrasts to approaches to accounting; triple bottom line and the use of systems theory. The approa...

Cost Accounting by V. Daniel Hunt

This 5 page paper discusses Hunt's book and provides an overview of basic cost accounting procedures and considers the importance ...

Overview of IAS

In nine pages international accounting standards are examined in terms of investments, cash flow reporting, retirement benefits, t...

Globalization, Multinational Corporations, and International Accounting Standards

In fourteen pages this report examines the impact of globalization in terms of financial accounting complexities in this considera...

The Media and Lincoln's Gettysburg Address

The Gettysburg address is one of the most memorable of all political addresses. Journalist accounts of the address were plentiful...

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...

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...