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Essays 241 - 270

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....

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...

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 ...

Pros and Cons of International Accounting Standards

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

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%....

For and Against IFRS

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

Audit Documentation Standards

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

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...

Accounting Board Oversight

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

Global Accounting Standards and Politics

also brings us to the argument of without international support of governments the IASB measures may not be as readily taken up an...

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...

Global Accounting Standards and the Implications of Adopting Them for Australia

There are many examples of how this may occur. The elimination of the ability of companies to include the majority internally crea...

Manufacturing Variance Accounting

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

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...

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...

Accounting for Impairment of Assets

to implement IASC in the union by 2005 nearly 80% backed the move ((Journal of Accountancy, 2001). In addition more than two thir...

Political Structure of the State of Texas

Governors and Lieutenant Governors serve for two-year terms. The main purpose of this branch is to help enforce rules, regulations...

Comparing Federal and Texas State Judicial Systems

well as handling legal matters. Although literature is sparse as to why the Texas justices are elected rather than appoint...

Ethical Standards and Global Business

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

Overview of the Texas Board of Criminal Justice

is valuable where the safety of the community is concerned. In relationship to the board, there are nine board members who are ...

Texas State Legislature and Meetings Full Time Rather Than Biannually

But should being on the Texas legislature be a full-time job? Is it fair that these folks are being paid for their efforts, only t...

Statistics on Crime One State vs National

a family member, and 5 percent were killed by a friend (National Crime Victims Rights Week Resource Guide, 2011)., Campus crimes ...

Professional Counselor

related to the board. The chair establishes the committees that are comprised of board members. committees must be comprised of at...

Ethics: Utilitarianism

the greatest happiness of the greatest number is the foundation of morals and legislation" (Jeremy Bentham, 2006). This simple co...

Texas and the Republican Party

THE PROGRESS OF THE REPUBLICANS IN TEXAS The last half of the nineteenth century was a time of significant political growing pang...