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Essays 121 - 150

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 ...

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...

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%....

Overview of Financial Accounting Theory

In six pages standards and relationships between private institutions and the government are among the topics covered in this fina...

Global Capitalism And Standard Requirement Issues

problems that -- if not somehow corrected -- will only serve to undermine the very objectives of global capitalism. "Too many lab...

Overview of Laws Regarding International Intellectual Property Rights

In nine pages this paper examines the global evolution of laws pertaining to intellectual property rights dating back to 1886 when...

Russki Adventures and Standardized Marketing

Crevasse and Andrei Kakov sought to market services, namely that of high-end helicopter skiing excursions. Crevasse and Kakov nee...

Internal Audit and ISO 9000

quality because with such an auditing system, the company will monitor all its functions on a continual basis (Barnes, 1998). The...

QUESTIONS ABOUT INTERNATIONAL ECONOMIC POLICY

coordination and cooperation between nations. Under a system of floating exchange rates and high capital mobility, is monetary p...

How Accounting Rules Change

including major accounting firms. While we generally consider the effects of this Act on public companies, Hamel (2003) reminds pe...

Are Large US Firms Ready to Convert to IFRS?

many major firms is the way that the changes will impact on their accounting policies and potential impact on the way that the res...

CANADA'S MOVE TO THE IFRS

IFRS operates under the auspices of the IASB), which has as its mission "to develop, in the public interest, a single set of high ...

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many in the accounting profession in Australia that there was a need for renewal of standards, which had become outdated.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

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...

Ethical Standards and Global Business

executives from Silicon Valley tech corporations. After bemoaning the latest wave of corporate scandals, these executives discusse...

CRISES AND CHANGE IN ACCOUNTING STANDARDS

accounting theorists and professionals should be very wary and skeptical of the immediate reaction to make changes to an accountin...

ACCOUNTING STANDARDS: PRINCIPLES VERSUS RULES

exactly, rules and principals are as they pertain to accounting. Its comforting to reach for rules in times of crisis, in order to...

Accounting Standards and Hedging

price at a set point in time. This takes out the risk as the firm then knows what they are going to pay for the good they need. If...

GOVERNMENTAL ACCOUNTING STANDARDS BOARD AND ITS IMPACT

The roots of the GASB were actually launched in 1906 as the National Association of Comptrollers and Accounting Officers (Foltin, ...

CALTRON AND ACCOUNTING STANDARDS

qualities assumes that accounting is practiced with knowledge of the customer (University of Pretoria, 2007). Along those lines, f...

Revaluation and the Accounting Standards of the United Kingdom

impact on the balance sheet. This may be argued by some as giving a fairer more accurate picture of the company. However, it may a...

Standard Financial Accounting Statement Changes

disposed of by methods other than sale (Scheurell and Steinberg, 2002). finally, this statement analyzes assets that are to be dis...

Government Accounting Standards Board Statement No. 34 Analysis

not the new rules will render better orchestrated financial reporting, one has to look at the role of the board, the reasons why i...

Statement 35 by the Government Accounting Standards Board

In twenty four pages the GASB's proposed revision to Statement 34 is analyzed in detail. Seventeen sources are cited in the bibli...

Statement of Principles of the United Kingdom's Accounting Standards Board

In eleven pages the UK's ASB's Statement of Principles and the issues that are associated with their development are examined. Se...

Impact of the New Goodwill Accounting Standards and FASB 74

organizations and their accountants still have a great deal of freedom in how they report results. Organizations have the f...

New Australian Accounting Standard Board 1047

market value these will also have to be derecognised. These measures may have a dramatic impact on Australian companies as not onl...

Projected Accounts Case Study

open per year (c) (axb) Average sales per day (from table 1) (d) Estimated total for the year (cxd) 2005/6 6 50 300 500 150000...

What is Financial Accounting?

the majority of people using these accounts are not directly involved with the day to day running of the company and as such can u...

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...