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Australian Accounting Standard AASB 138

so that it matching with the revenue it produces. Often this has been claimed as clashing with the concept of produce to acct for ...

Krispy Kreme and Ethical Accounting Practices

and give an appearance of a sounder and more asset backed company. The first is with the repurchase of some franchises, for a pric...

Employee Stock Option Schemes in Accounting

of other standards I the past (Anonymous, 2005). In order to assess the impact of this and why the new standard is seen in such a ...

Accounting at Three Companies

seen with the balance sheets. The figures for former years of 2002 and 2001 in the Microsoft figures may vary from the last report...

Gospel Accounts of Jesus's Anointing

a beautiful thing to me. The poor you will always have with you, but you will not always have me" (Matt. 26:10-11). Jesus goes on ...

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...

For and Against IFRS

approach, good for business and investors, and has even been criticised in terms if the way the International Accounting Standards...

Business Accounting, Cost, and Benefit

costing, marginal or variable costing, standard costing and activity based costing (ABC). These are all models that can be used to...

Clinical or Counseling Practice Personality Assessments

can be understood through as an extension of Kellys Personal Construct Theory, which suggests that individuals sometimes demonstra...

2000 Financial Analysis of Hilton Group PLC

there are changes within the company and the actual performance need to be measured against these changes. The UK casino division ...

A Life Cycle Systems Development

The scope fop the project can then be defined in terms of the number of people that this will effect and the departments...

Overview of Vampirism

became a variety of vampire lore which abounded. Interestingly enough, however, the basic idea that this entity was the undead, ca...

Market Value Add and Economic Value Add

reflecting a more accurate statement of a companys health and wealth (Stern Stewart & Co., 1999). In most cases, "opportunity cost...

Organization Evaluation of JTF FA

of the hierarchy. While Webers idea in practice may not work as well as many would like, it should be kept in mind that Weber inte...

Enron's Failure and its Reasons

accounting system it may be argued that a collapse in the style of Enron is much more unlikely due to very different accounting en...

Americans of the Nineteenth Century and Western Conquest

Her life journey coupled her with a man who became her husband and took her with him on his expedition to Chihuahua, Mexico. What...

Could the UK Realize a Similar Enron Disaster?

problems were already apparent. In the annual accounts, debts had been understated and profits had been overstated to the amount o...

Corporate Governance Issue Examined

effect to such things, and these situations are no different. When people lose jobs, families suffer, economies suffer, communiti...

eCommerce Issues

(Fixmer, 2002). Network security. By 2002, there had been few lawsuits in this area, but even then it was recognized as on...

Swimming Pool Business Results Enhancement

service companies to provide all labor for care. EPC adds chemicals, but the case does not state whether it adds chemicals provid...

Consequences of the Sarbanes Oxley Act

long-term ramifications of the Act will be (as its still so new), some of the literature on Sarbanes-Oxley has made some predictio...

Appropariate Guidance and Standards for the Consolidation of Special Purpose Entities and FASB

does believe that: "most SPEs serve valid business purposes, such as isolating assets or activities to protect the interests of c...

Special Purpose Entities and Accounting at Enron

This approach was legal and acceptable under FASB rules at the time. The Enron-specific problem arose when Enron did not consolid...

Freire's 'Banking Concept of Education' Analyzed

a bank customer "fills" his or her bank "container" or account with money. Much like bank accounts, students are able to receive, ...

How Contemporaries Depicted Hernan Cortes and Christopher Columbus

The first impression that we get is that Cortes is a determined and logical man. He attempts this journey, and has to overcome...

SMEs and AIS' Impact

it seems that the climate for small businesses is better than ever. With the advent of the Internet, small and medium sized compan...

Overview of Global Account Management

there are many drawbacks to it as well (2001). How might a company know if global customer management is conducive to their style ...

WorldCom, Enron, and Ethics

employees - and even the economy. In the end, no one has benefited from either situation, because the methods were done in secrecy...

Shakespeare's Comedy No Error

for supper. Meanwhile her REAL husband returns home, but is denied entry by Antipholus slave. During the course of the meal, Antip...

Cost Structure and the Airline Industry

In this way the more operating leverage an airline has, the greater its business risk will be. Despite the fact that many analyst...