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Essays 61 - 90

The Major Shifts in Practices in Management Accounting

among those as highly cognizant of precision in values as accountants by nature and by training tend to be. Instead, activity-bas...

Accrual and Accounting and the Historical Cost Approach; Do They Lead to Increased Reliability?

is where expenses and income are matched to the period in which they occur not the period in which they are paid or received. The ...

Accrual Accounting in the Public Sector

and practices does not mean the movement to accrual accounting is not favorable for a public body (Chan, 2003; 14). The issue, as ...

Accounting; Definition, Impacts on Business and Its Ability to Help Businesses Improve Results

value to managers who need to control business expenses over much shorter periods. With the different needs of very stakeholders a...

Did Fair Value Accounting Contribute to the Financial Crisis?

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...

One Way to Stabilize the U.S. Dollar

In recent years, a number of prominent analysts and economists have suggested that the only way to stabilize the American and Worl...

Interstate School Leaders Licensure Consortium Standards

studies (Green, 2004). Because of the changes facing school administrators and leaders, many believe that preparation programs f...

INTERNATIONAL ACCOUNTING STANDARDS AND GAAP

IFRS guidance pertaining to revenue recognition tends to be less extensive than that of GAAPs. Nor does the IRFS contain industry-...

Standards-Based Assessment

that it gives teachers an assessment tool that goes beyond the simplistic orientation of traditional methods of grading. For examp...

Standard and Actual Costs

Emsley (2000) states that the created information often is "discarded once managers have explained the variance to superiors" (p. ...

The Fair Labor Standards Act of 1938

of big business, especially in the past in this country, there was the issue of money and the power of money and how some companie...

Curriculum Standards Overview

link to the API reports for the state. The State Department of Education designs, develops and publishes (after approval from the...

Richard Hoggart's Scholarship Boy

from even his or her family for trying to improve himself. Hoggart also addresses the working class who have taught themselves s...

Jean Luc Godard's Unconventional Cinematic Style

of capitalism, he looked for a medium which would best provide a creative outlet, as well as indulge in his interest in philosophy...

Specific Topics Pertaining to National Standards

of standards as a vehicle for educational reform necessarily needs, first of all, to clarify how the No Child Left Behind (NCLB) a...

SWOT Analysis of a Construction Site's Hazardous Working Conditions

project, with each employee being run through the rules, tested for their knowledge of the rules and demonstrating the correct and...

Revenue Recognition at Carlton; A Case Study

system that has not been sent out and the purchase is under a bill and hold arrangement. The company have paid $175,000 against a ...

Accounting in China

way it has been introduced, including the exceptions for public enterprises to certain regulation, such as the related party discl...

Chris Matthews/Hardball

with the name of Chris Matthews because this is the name of the MSNBC television show on which Matthews appears as the host. Howev...

Accounting Board Oversight

The Sarbanes-Oxley Act of 2002 mandates that company management to assess and report the effectiveness of their internal control e...

Post WorldCom and Enron International Accounting Standards

a result of ending some of the companys more obscure partnerships (Leonard, 2001). And, it was these partnerships that severely h...

Pros and Cons of International Accounting Standards

* Better integrate pricing, financial reporting, earnings analysis, forecasting, and risk management (Duran et al., 2003). From...

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...

Harmonization and IAS

of international standards. It is only if there are international standards that international stakeholders may be able to see acc...

UK Accounting Standards on Short and Long Term Cable and Wireless

top 41.89 from 43.73%. The return on assets fell from 16.6% to 12.12%. Return on equity also showed a fall, from 44.15% to 18.79%....

IASC Standards' Approval Hesitation of the SEC

This paper discusses the IASC's accounting standards in a consideation of why the SEC has delayed acceptance of them in six pages....

Cost Determination Methods

In nine pages this paper examines various methods of cost determination including activity based accounting, standard costing, var...

Universal Acceptance of International Accounting Standards?

In five pages this paper argues that the International Accounting Standards provide greater equality and therefore should be unive...

Combining Companies and Accounting Methods

In this paper that consists of ten pages the International Accounting Standard No. 22 bulletin is highlighted and questions and an...

Journal of Accountancy Article Evaluation

In five pages a memo format is used in an article evaluation based upon Financial Accounting Standards Board considerations. One ...