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Essays 871 - 900

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 ...

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...

Management Accounting and Methods of Performance Assessment

development and so on) rather than departments. Some Methods - the Literature How, then, is accounting used as a performa...

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...

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...

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...

PRINCIPLES VS. RULES-BASED ACCOUNTING: AN ETHICAL STUDY

serious ethical situations could occur. In 2008, the SEC began allowing foreign corporations to file financial information...

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...

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...

EXPLANATION AND RECOMMENDATIONS FOR GIBERSON'S GLASS STUDIO

An examination of his production volume showed that he produced around 40 batches of glass a week (out of which only a certain per...

Fictitious Trebor Company's Accounting Approaches

invested equity is larger than the required equity rate of return (Johnson, 2002-2003). The DCF method is used when prospective di...

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...

The Value of the NKT Accounts to Help with Decision Making

although annual reports can be very useful documents not only ion reporting results and potential strategies which may be relevant...

Cost Accounting

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

Frantek Case Study

Frantek. The way that revenue is recognized in a relativity simply concept and is found in FASB Statement of Financial Accountin...

Critique of James G. Hollandsworth Jr.’s The Louisiana Native Guards: The Black Military Experience During the Civil War

alike despite their willingness to risk their lives in combat. But as the text illustrates, racial discrimination was unfortunate...

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...

Gold At Sutter’s Mill in California

epidemic, the discovery meant only "great misfortune," as it ruined all is "hard, restless and industrious labors" and meant that ...

Accounting Problems at Dell

satisfy warranty claims but there is the potential to make an accurate estimate with the past statistics and the knowledge of the ...

Creation As Found In Genesis 1 & 2

of the work to be don, the formation of a creature" (1871). The creature is to be Gods representative who has the authority over a...

Accounting Questions; Deciding between Two Investment Projects

the revenues and an equally throughout the year then the payback period here is 1 year 6 months. The problem with using the payba...

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...

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...

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...

Leaving Variance Analysis Behind

Walker (2005, p. 43) presents a scenario to which she applies variance analysis. Though variance analysis techniques can be used ...

Budgets for a New Business

500 1,000 1,000 2,000 2,000 2,500 Revenue per unit 10.00 10.00 10.00 10.00 10.00 10.00 Total revenue 5,000 10,000 10,000 20,000 20...

Paul's Conversion/Acts 9, 22 & 26

this attests, the historiography and authenticity of Acts is well established, with many scholars supporting the idea that it was ...

Accounting: Principles-Based Or Rules-Based?

and diligence and independence at the auditing level" (Anonymous, 2003). From a broader perspective, one of the main reason...