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Essays 91 - 120

Accounting Board Oversight

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

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...

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...

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...

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...

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...

International Accounting Standard in Australia

The writer argues that since 2005 when Australia adopted IFRS the general standards have fallen resulting from increased complexit...

Complexities of IAS

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

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...

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...

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...

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...

Cost Determination Methods

In nine pages this paper examines various methods of cost determination including activity based accounting, standard costing, var...

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....

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 ...

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...

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...

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%....

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 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...

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...

Afghanistan National Development Strategy (ANDS)

Security; Governance Rule of Law & Human Rights; Infrastructure & Natural Resources; Education; Health; Agriculture & Rural Develo...

The Differences Between Financial and Management Accounting

day running of the company and as such can understand that the figures are all historical, and may be out of date by the time they...

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...

Is An Improved Conceptual Framework Is Likely To Enhance The Capacity Of Users To Make Sound Financial Allocation Decisions?

scenarios to those mentioned above are to be avoided and increased clarity is to be achieved. However, it may be argued that many ...

Managing Internal Pricing

the business of PepsiCo (Traceable and Common Fixed Costs, n.d.). Transfer Pricing Transfer pricing is the "amount charged ...

What is Financial Accounting?

the majority of people using these accounts are not directly involved with the day to day running of the company and as such can u...

Projected Accounts Case Study

open per year (c) (axb) Average sales per day (from table 1) (d) Estimated total for the year (cxd) 2005/6 6 50 300 500 150000...

Outline for Proposals for 10 Dissertations

easy to obtain. However, with organisations such as the Institute of Islamic Banking and Insurance in London there is a good sourc...