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Essays 61 - 77

SFAS 141 Overview

interests accounting (Davidson, 2002). Accounting for business combinations needs to be limited solely to purchase method and requ...

Post Enron and WorldCom and Investor Confidence Strengthening

The companys auditor employed by Andersen allowed the misrepresentations to go uncorrected. Hamilton and Leeds charged: "Andersen ...

Fantasy Theme Theory or SCT

professor from the Department of Speech Communication at the University of Minnesota, Minneapolis. His numerous books over the pas...

Eastern versus Western Management

government sent a team to Japan following World War II as a part of reconstruction with the aim of facilitating Japanese manufactu...

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...

Comments on the FASB and AICPA Joint Proposal

Here, there is a suggestion that this rule is limiting and this is a fair comment. At the same time, it does appear that the spiri...

Pensions and Accounting: A Look at FASB Statements 87 and 106

measuring reporting liabilities of costs associated with benefit pension plans, it seems that there has been some controversy ("FA...

FASB 109 and Income Tax Disclosure Issues

(Summary of Statement No. 109, 1992). FASB states that there are two "objectives of accounting for income taxes" (Summary o...

Integration and Convergence in the Real Estate Markets

pierces are moving downwards the developing areas, or areas that are catching up, this may be the furtherance of convergence of th...

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...

Degeneration and Psychopathy and Their Points of Convergence

for something. Thus, even when they are proven to be utter rubbish, we still continue to support them because it seems that they s...

Trends and Services Regarding Contemporary Voice Convergence and Data Technology

In four pages these types of technology are considered in a discussion of current services and trends with the support provided by...

Northrop's Essay on Globalization and the Great Convergence

large number of arguments that are spread over the same chronological period it may be argued that this is a logical structure (Do...

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...

Convergence, European Union, and Common Regional and Social Policies

standards on which country. This is the basis of EU idealism. EU social policy extends form the need for freedom and democr...

Anthropology and Social Justice Convergence

involved has been the object of old prohibitions against effecting no changes within study populations. The very presence of rese...

Single European Currency and Difficulties of France in Meeting the Convergence Criteria

were cuts are made in public spending there will always be a social impact. The deficits reached a crisis point in 1993 (Pitruzzel...