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Essays 31 - 36

Impairment Testing versus Amortization of Goodwill

determine how effective these statements are and will be. In addition to providing an overview of these statements, well also exam...

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 ...

Questions and Answers Regarding Expected Cash Flow

Before introduction of Concept Statement 7, accounting pronouncements relied on the term "best estimate" when it came to describin...

Accounting Theories, Concepts, and Organizations

well also discuss what the FASB is up to in terms of recent news (and how it is working to protect the accounting industry). The F...

Ethics and Financial Reporting

organizations that oversee accounting and its reporting are the Securities and Exchange Commission (SEC), the Financial Accounting...

Lease Accounting

lease is one that does not meet any of these four criteria. For the lessee, operating "leases are treated as current operating ex...