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Essays 181 - 210

ACCOUNTING PRESENTATIONS AND DIFFERENCES

for judgment calls, if and when necessary. A difference in these rules can have an impact on things such as fair-market value, mar...

Different Accounting Standards and Anglo American Ltd

Companies that operate in different accounting jurisdictions may have to comply with different accounting standards. This paper is...

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...

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...

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 ...

Nigeria and UK Accounting Standards

the UK are similar to those followed in the United States, with a few exceptions. The UKs management accounting also takes into ac...

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...

Public Finance

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

Accounting Perspective on the Definition of Economics

according to what they believe the market will bear. Understanding how the price was set is beneficial to the accountants of the ...

Definitions Regarding Financial and Management Accounting

firms financial position and value of company assets. How can management accounting reports be better developed to help bu...

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...

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...

Accounting Questions

of its economic life. The historical cost convention can result in some difficulties, as some assets will be written off, but may ...

Frantek Case Study

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

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...

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...

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...

Accounting: Internal Controls

discusses internal controls in its report, Enterprise Risk Management - Integrated Framework. COSO defines internal control as a ...

Changing Management Accounting in Line with a Changing Business Environment

that are gradually being seen introduced, but agent which there is still some resistance. Product costing has traditionally been...

Interpreting Accounting Calculations

the inventory has also been increasing. This shows that there are not outstanding concerns here as this is showing a gradual and c...

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 ...

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...

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...

Triple Bottom Line and Systems Theory; Similarities and Differences in the Accounting Approaches

This 3 page paper compares and contrasts to approaches to accounting; triple bottom line and the use of systems theory. The approa...

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. ...

Financial Projections

to itself. However, there are costs when using funding from reserves, there are opportunity costs. If the money is taken out of th...