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Essays 121 - 150

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...

Pros and Cons of International Accounting Standards

* Better integrate pricing, financial reporting, earnings analysis, forecasting, and risk management (Duran et al., 2003). From...

Career Opportunities in Accounting and Auditing

and tax senior (AICPA (b), 2002). Corporate accounting, in the meantime, includes management accounting, financial accounting and ...

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...

Auditing Inventory and Accounts Payable

The writer discusses the potential ways that auditor may prepare and undertake auditing procedures for a supermarket. The approach...

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...

ACCOUNTING STANDARDS AND SYSTEMS

interested in a higher net income (Investopedia Staff, 2010). Granted the lower net income will result in lower taxes, but it will...

Accounting in China

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

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...

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%....

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 ...

Complexities of IAS

basic cost accounting theories and techniques have evolved, especially in the past century. Because of that, certain general inter...

Overview of Financial Accounting Theory

In six pages standards and relationships between private institutions and the government are among the topics covered in this fina...

Global Capitalism And Standard Requirement Issues

problems that -- if not somehow corrected -- will only serve to undermine the very objectives of global capitalism. "Too many lab...

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 ...

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...

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...

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...

Goodwill Accounting

considered to be one of the most labor-intensive portions of accounting by many CPAs and accounting firms. "I must spend 50 perce...

Statement 35 by the Government Accounting Standards Board

In twenty four pages the GASB's proposed revision to Statement 34 is analyzed in detail. Seventeen sources are cited in the bibli...

Overview of International Accounting Standards

In twelve pages IAS are examined in terms of issues, controversies, and views from other countries regarding their practice. Seve...

Statement of Principles of the United Kingdom's Accounting Standards Board

In eleven pages the UK's ASB's Statement of Principles and the issues that are associated with their development are examined. Se...

The Accounting Profession

The writer examines the accounting profession and its potential. The writer provides an overview of the field and several specialt...

Theory of Constraints and Throughput Accounting

In seven pages this essay defines the theory of constraints and throughput accounting, compares and contrasts throughput accountin...

Government Accounting Standards Board Statement No. 34 Analysis

not the new rules will render better orchestrated financial reporting, one has to look at the role of the board, the reasons why i...

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...

Budgeting Case Study; Explaining Variances

these is food; this appears to be well under budget with 300,000 budgeted. However, sales were lower than expected, and food is ex...