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Essays 121 - 150

Manufacturing Variance Accounting

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

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...

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...

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...

For and Against IFRS

approach, good for business and investors, and has even been criticised in terms if the way the International Accounting Standards...

Restatement of Revenue due to SAB 104

it will be delivered, and theoretically the revenue could be realised either on an ongoing basis where the fees for the service ar...

Factors Influencing the Effectiveness of Internal Audit in the Public Sector

impact on effect of audits we can look at each individually. 2. Accounting system in the public sector In any public-sector ther...

Accounting Board Oversight

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

Audit Documentation Standards

& Fischbach, 2002). Another requirement is that the documentation must meet effectiveness tests (Wittington & Fischbach, 2002). Al...

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...

New Australian Accounting Standard Board 1047

market value these will also have to be derecognised. These measures may have a dramatic impact on Australian companies as not onl...

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...

Revaluation and the Accounting Standards of the United Kingdom

impact on the balance sheet. This may be argued by some as giving a fairer more accurate picture of the company. However, it may a...

Standard Financial Accounting Statement Changes

disposed of by methods other than sale (Scheurell and Steinberg, 2002). finally, this statement analyzes assets that are to be dis...

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...

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...

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, ...

CALTRON AND ACCOUNTING STANDARDS

qualities assumes that accounting is practiced with knowledge of the customer (University of Pretoria, 2007). Along those lines, f...

Impact of the New Goodwill Accounting Standards and FASB 74

organizations and their accountants still have a great deal of freedom in how they report results. Organizations have the f...

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...

Overview of Laws Regarding International Intellectual Property Rights

In nine pages this paper examines the global evolution of laws pertaining to intellectual property rights dating back to 1886 when...

Russki Adventures and Standardized Marketing

Crevasse and Andrei Kakov sought to market services, namely that of high-end helicopter skiing excursions. Crevasse and Kakov nee...

Internal Audit and ISO 9000

quality because with such an auditing system, the company will monitor all its functions on a continual basis (Barnes, 1998). The...

QUESTIONS ABOUT INTERNATIONAL ECONOMIC POLICY

coordination and cooperation between nations. Under a system of floating exchange rates and high capital mobility, is monetary p...

IFRS, UNITED STATES AND CONVERGENCE - WHAT’S THE DELAY?

as to why the United States has been resisting convergence. The literature suggests there are other reasons as well. Resources nee...

Ethical Standards and Global Business

executives from Silicon Valley tech corporations. After bemoaning the latest wave of corporate scandals, these executives discusse...