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Essays 31 - 60

IASB, FASB AND CONVERGENCE: AN OVERVIEW

to work toward more joint programs that would encourage and foster convergence (The Norwalk Agreement, 2002). The plan included sh...

International Accounting Standard in Australia

The writer argues that since 2005 when Australia adopted IFRS the general standards have fallen resulting from increased complexit...

The Adoption of IFRS in Australia

many in the accounting profession in Australia that there was a need for renewal of standards, which had become outdated. There wa...

International Financial Reporting Standards

This 12 page paper considers how and why it was determined by the AASB that international financial reporting standards should be ...

The Move from Canadian GAAP to IFRS

cash flow statements are converged, with one exception, IAS does not prohibit the cash flow per share from being included, just as...

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...

International Accounting Convergence; IFRS and US GAAP

rely on information flow and also trust. Annual accounts are a major tool used by potential investors to assess an investment. Alt...

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...

Differential Accounting in Canada in the Context of International Harmonisation of Accounting Standards

difference there is a very persuasive argument in terms of practical costs and implication, especially when the importance of priv...

Overview of Fair Value Accounting Uses

fair value also goes against concepts such as the historic accounting concept and the matching. This is also arguably a wa...

Lance Armstrong and the notion 'Its Not About the Bike'

on Armstrongs body but the real heroics are attributable to the man and to the body itself! Armstrong was diagnosed with te...

The Boys Scouts in Litigation

they affirmed their intention to found a Christian nation under God.1 Historian Frank Lambert refers to these men as the "Puritan ...

Should High School Students Be Allowed To Work

to do their homework and will get too tired. Also, teens need a day off each week which would preclude them working both Saturday ...

Mike Nifong and the Duke Lacrosse Case

ambitions, the case seemed like an ideal vehicle to become a hero to the African American community of Durham, North Carolina and ...

Globalization and Its Effects on the American Economy

out to be international "bad boys" seeking out poor, uneducated people to exploit beyond all belief. Rather, they seek to minimiz...

Is Globalization Synonymous with Americanization?

(Friedman, 2000). Naomi Klein is against globalization and also sees the process as one tjhat is spreading American values...

Herbert Gans/Urban Villagers

slum" and while its residents had their own problems, these difficulties did not evolve from living in this neighborhood (Gans xiv...

Suing Fast Food Restaurants For Obesity

The dictionary defines this phrase as: "in fact, whether with a legal right or not" and "acting or existing in fact but without le...

Is Attention Deficit Hyperactivity Disorder (ADHD) Over Diagnosed?

to high increased use, but this may also be down to increased acceptance and a low baseline. To assess whether or not there is a...

Toxic Taco’s; The Arguments Surrounding GM Crops

that GM crops have been put through. The consideration can be looked at from a commercial or business perspective, from a govern...

Hormone Replacement Therapy and Breast Cancer

In twenty pages this report discusses the link between breast cancer and postmenopausal estrogen replacement therapy with pros and...

Satanic Verses/Salman Rushdie

This research paper addresses Salman Rushdie's most famous novel and the controversy that is associated with its publication. The ...

The Cornish Case and the Right to Free Speech

of the Madison Country Day School to address difficult issues. Ms. Cornish charges that her dismissal has not been based on quant...

Canadian Ex Convicts and Discrimination

a whole (PG). Thus, evidence on the harm of pornography was sufficient for a law against it (PG). The court observed that true equ...

The Street by Ann Petry

financially running a vegetable store. Lutie ponder their situation, "Who would have thought that this old Italian couple...would ...

Actions against the Front de Libération du Québec and Views of State Terrorism

14 pages and 14 sources used. This paper relates the fact that the Canadian government has taken action against the Front de lib&...

A Global Perspective on Biological Weapons

The writer considers the potential threat of biological weapons in the global community. The paper describes the effect of such we...

Aphra Behn's Poetry of Rebellion

In three pages this paper examines Restoration poet Aphra Behn and how her prose rebelled not only against Puritanism but also aga...

IFRS, UNITED STATES AND CONVERGENCE - WHAT’S THE DELAY?

as to why the United States has been resisting convergence. The literature suggests there are other reasons as well. Resources nee...

Accounting Frameworks - IFRS and US GAAP

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...