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Essays 121 - 150

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...

Comparative Analysis of Original IRA Account and the Roth Individual Retirement Account

In eight pages a comparative analysis of these IRA account approaches is presented. Twelve sources are cited in the bibliography....

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...

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 ...

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...

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...

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...

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...

Manufacturing Variance Accounting

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

Audit Documentation Standards

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

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...

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, ...

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...

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...

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...

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...

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...

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...

CALTRON AND ACCOUNTING STANDARDS

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

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...

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...

QUESTIONS ABOUT INTERNATIONAL ECONOMIC POLICY

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

Are Large US Firms Ready to Convert to IFRS?

many major firms is the way that the changes will impact on their accounting policies and potential impact on the way that the res...

CANADA'S MOVE TO THE IFRS

IFRS operates under the auspices of the IASB), which has as its mission "to develop, in the public interest, a single set of high ...