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In seven pages financial statements are examined in terms of conceptual definitions, financial accounting assumptions, entry adjus...

of independence. Independence in different roles not only the role of the auditor, but also independence within remuneration and s...

last in first out stock management in the US. This is now mainly outdated and not used, but it is still possible to be used. In ot...

ethics are a part of the concern. The hospital should not accept a patient load that it cannot handle. Another example of an issue...

Accrual Basis vs. Cash Basis Accounting The difference between these two methods of accounting is the way in which income ...

This essay offers a comparison between a popular article on account management versus a scholarly article on the same topic. This ...

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...

2007; Vieceli, 1999). This is a system that often takes advantage of new technology, the ABC system will identify the act...

process of manufacture where there are at least a sequence of at least two activities required for the production of the product o...

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...

accounting theorists and professionals should be very wary and skeptical of the immediate reaction to make changes to an accountin...

an agreed payment date (IAS Plus, 2008). Where there is a provision made this is not presenting a certainty, just a probable even...

by the period over which it is creating revenue. For some items the historic cost is not a suitable measure. For example, building...

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...

alike despite their willingness to risk their lives in combat. But as the text illustrates, racial discrimination was unfortunate...

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

although annual reports can be very useful documents not only ion reporting results and potential strategies which may be relevant...

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

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

of supply and inventory moves into a particular project, then goes through and ends up with the finished project. In a standard ma...

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

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

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

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

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

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

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

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

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

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...