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Essays 241 - 270

Fraud Buster Skills

This essay discusses the fraud busters in the accounting world. These are the professionals who can find the hidden assets, who te...

Did Fair Value Accounting Contribute to the Financial Crisis?

In 2007/8 there was the start of a global recession, which has also been referred to as the credit crunch. The writer looks at the...

Projected Financial Performance of a New Restaurant

A business plan requires the presentation of the forecasted financial performance of a company. This report includes a five year p...

The Financial Position of Three Firms

The writer looks at Clorox Company, Darden Restaurants and eBay examining the 2011 financial accounts and recent financial perfor...

Key Customer Account Programs - Challenges for Implementation and Maintenance

et al., 2008). It may be argued that one of IBMs problems and to the changes being in the beginning of the 21st century the frag...

The Impact of External Influences on the Performance of Shell

impact on the financial performance of the company. However, it is also possible to see the way in which the increasing oil prices...

Accounting and Corporate Effects of Business Failures

in accountants and the way accounts were prepared was being shaken. The entire financial basis of the stock markets requires tha...

Article Analysis and Practical Applications of Ethics

or private practice, we agree and understand that our ethical conduct overrides all other considerations" (p. 4). While this may s...

Choosing a Trading Partner

different depreciation polices can distort financial results as can the adoption of IAS 39 if the company uses heading due to the ...

Organizational Misbehaviour

profile employees, but this is not the case, some employers are able to motivate employees gaining high levels of loyalty and comm...

Responsibilities of the Security Manager with Regard to Understanding Financial Management and Accounting

participate in state projects in the projects various phases: initiation, planning, execution, controlling and closing (McMillen 2...

Fair Value Accounting in Australia after the Financial Crisis

this it may be expected that Australia may be ahead on the way that regulation are implemented and the goals that are being espous...

Performance Accounting

in future planning and controlling costs, and it may be useful in evaluating performance. It certainly directly relates to the or...

Measures to Reduce the Risk of Terrorism in the Finance and Accounting Sector

inevitably requires money laundering to take place. To consider the way that measures that are found within the accounting and fi...

Changes in Accounting Practice at Delta

on the accounts. The way that depreciation works is based in spreading the cost of a piece of equipment over the useful life, so t...

The Relationship between Positive Accounting Theory and World Dimensions of Habermas

warming. This has been seen by many as a claim rather than a fact, arguing that there is insufficient proof, it was this reasoning...

Fair Value Accounting in the Economic Crisis

standards, but is further defined in individual standards. .The concept of fair value became an issue that would have pote...

Changing Teams for New Direction

to better serve the company. Participation will provide needed information to the IT department. Further, this persons participati...

Financial and Management Accounting and the Use of CVP

is also useful to understand that management accounting also allows a greater amount of planning giving costs for different scenar...

Public Finance

seem as appropriate today as when he wrote them. 2. Governmental Accounting and Non-Governmental Accounting Governmental and non...

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...

Opening IHOP in Germany

is a market that is accessible, IHOP may have a great potential in this market. One of the largest countries in Europe is Germany;...

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...

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...

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...

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...

SPE Accounting and Interpretation

that other entity and realizes the accounting principle shift as discussed by Schmutte and Duncan (2005). The scope of variable i...

Allocating Common Costs

that the costs may be allocated, they may be slit equally between the three departments, or it is more likely that there will be s...

Issues Concerning Internal Controls

is in place the key element is that of accountability (Watts. 2007). Authority is also likely to be linked a system of authoriza...