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Essays 391 - 420

Status of the Pension Funds of PepsiCo and Coca-Cola

The conditions of pension funds for these two firms in 2009 is assessed using data from the annual accounts. The growth, contribut...

Changes in The Popularity of Defined Benefit Pension Schemes There has been

a decrease in the use of defined benefit pension schemes and a movement towards defined contributions schemes. This paper looks at...

Mortgage Companies and SFAS 133's Effects

who the company is, the impact may be ascertained. The accounts that were prepared January 2001 use SFAS 133, which means that t...

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 ...

Management and Financial Accounting Differences

such can understand that the figures are all historical, and may be out of date by the time they are read. When looking...

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...

Terrorism and Accounting

the regulations. For example, Prince Salman, Governor of the Riyadh Province is known to have said "If beneficiaries had used ass...

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...

Annual Account Reliance and Investors

some figures difficult to check. The process of auditing then has to take place. This also takes up additional time, a set of acco...

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 ...

Accounting Organizations and Concepts

type of confusion on the part of financial accountants. For more information, we need to access the draft itself (which is...

Global Accounting and International Standards

Therefore the general legal system seemed to let down the financial regulatory systems when fraud or malpractice was detected. We ...

GAAP Financial Reporting and Tax Accounting

As mentioned above GAAP stands for generally accepted accounting principles. GAAP principles are known mostly by financial advisor...

Magellan by Charles Corn

trade was the first world globalization effort, Corn insists on raising the question of Magellan. Other historians and commentator...

History of the Rolls Royce Energy Engineering, Marine, and Aerospace Company

the use of resources one strategy is to increase the income gained form services, this has been successful with services income in...

Investments, Comparisons, and IAS

2003). It is believed, by many experts, that adoption of IAS by most countries (the United States included) will end up establishi...

Accounting Methods

calculate a net profit ratio. If we look at a company such as Johnson and Johnson we need to look at the...

Accounting, Environment, and Society

accounts has been laid down by the use of statutory instruments such as the Companies Acts as well as regulations laid down by the...

Definition of Accounting Categories

cash in bank account. Long-term assets tend to be relatively easy to identify, and may also be referred to as fixed assets, and in...

Accounting Tools That Help Non-Accountants Make Capital Investments Decisions

sales will recoup the investment, the payback period, These have value is looking at he amount of sales that need to be made and t...

SPEs Altering Interpretation

SPE that is not subject to control through voting ownership interests and would require each enterprise involved with such an SPE ...

Creative Accounting and the Failure of Accounting Standards to Prevent It

there are variations, which if all put together may make a very large impact on results. There is a need for many company to try a...

Code of Ethics and Accounting Standards of the State of Texas

are still held responsible for conduct as set out by the Government Accounting Standards Board. It is in the best interes...

AR and AP and the Impact of Technology

In ten pages the automation of Accounts Payable and Accounts Receivable is examined in terms of its benefits and the problems this...

Retail and Management Accounting

In six pages a medium sized retailer is analyzed in terms of its accounting problems in a discussion of how to implement the benef...

South Africa's Accounting Standards

In thirteen pages this paper compares South Africa's accounting structure to the U.S. and considers its international accounting s...

Singapore's Accounting Framework

In five pages this paper examines Singapore's accounting framework, its colonial influence, and how standards of accounting have b...

Accounting Principle Basics of Profit and Loss Sheets, Cash Flows, and Balance Sheets

In fourteen pages basic accounting principles are discussed for greater student understanding in terms of how the sheets are used ...

Charlemagne, Different Biographical Perspectives

Charlemagne has been interpreted differently by different writers over the centuries. Those differences in interpretation are app...

Tax Accounting, Auditing, and Financial Accounting

In six pages challenges and changes regarding tax accounting, auditing, and financial accounting are assessed. Six sources are ci...