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Essays 301 - 330

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...

PRINCIPLES VS. RULES-BASED ACCOUNTING: AN ETHICAL STUDY

serious ethical situations could occur. In 2008, the SEC began allowing foreign corporations to file financial information...

IAS 37

an agreed payment date (IAS Plus, 2008). Where there is a provision made this is not presenting a certainty, just a probable even...

Accounting Concepts and Reading Accounts

by the period over which it is creating revenue. For some items the historic cost is not a suitable measure. For example, building...

Cost of Equity and Cost of Debt at Disney Corp.

make an investment in a firm, either directly or in purchasing the shares in order to make a profit. The same risk and reward rela...

SYSTEM THINKING AND THEORY OF CONSTRAINTS

of supply and inventory moves into a particular project, then goes through and ends up with the finished project. In a standard ma...

Public Finance

seem as appropriate today as when he wrote them. 2. Governmental Accounting and Non-Governmental Accounting Governmental and non...

Accounting: Principles-Based Or Rules-Based?

and diligence and independence at the auditing level" (Anonymous, 2003). From a broader perspective, one of the main reason...

Changing Management Accounting in Line with a Changing Business Environment

that are gradually being seen introduced, but agent which there is still some resistance. Product costing has traditionally been...

Accounting: Internal Controls

discusses internal controls in its report, Enterprise Risk Management - Integrated Framework. COSO defines internal control as a ...

Interpreting Accounting Calculations

the inventory has also been increasing. This shows that there are not outstanding concerns here as this is showing a gradual and c...

Paul's Conversion/Acts 9, 22 & 26

this attests, the historiography and authenticity of Acts is well established, with many scholars supporting the idea that it was ...

A Challenging Learning Experience

no positive reinforcement for me and an aversion to the machine developed. Positive reinforcement refers to when an event or stim...

Financial Projections

to itself. However, there are costs when using funding from reserves, there are opportunity costs. If the money is taken out of th...

Creating a Consulting Firm

of health care is in and remains in flux as we seek systems that not only work in the present but also are sustainable over time. ...

Triple Bottom Line and Systems Theory; Similarities and Differences in the Accounting Approaches

This 3 page paper compares and contrasts to approaches to accounting; triple bottom line and the use of systems theory. The approa...

Triple Bottom Line Accounting And Organisational Profit Accounting

profit is the total revenue after all costs have been deducted. Whilst the figure is interesting the understanding of a companys p...

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...

Responsibility Accounting; The Concept, Its’ Advantages and Disadvantages

can be used as ways to measure the way that the company is performing. The traditional responsibility centres include revenue cent...

SPEs Altering Interpretation

SPE that is not subject to control through voting ownership interests and would require each enterprise involved with such an SPE ...

Accounting Organizations and Concepts

type of confusion on the part of financial accountants. For more information, we need to access the draft itself (which is...

Decisions in Management Accounting Cases

Supplies Carpeting 1st year Carpeting 2nd year Sales 304,000 580,000 580,000 Remodeling - 12,400 - Variable Costs 228,000 322,000 ...

Accounting and the Impact of Technology

online equivalent to the standard accounting function. Of course every migration from age-old procedures to a format compatible w...

Global Accounting and International Standards

Therefore the general legal system seemed to let down the financial regulatory systems when fraud or malpractice was detected. We ...

Business Ethics Case Study Evaluation

II. Case Study In a case study submitted by a student, Quasar Stellar Company is a subsidiary of Nucleonics Company. Quasar Stel...

Mortgage Companies and SFAS 133's Effects

who the company is, the impact may be ascertained. The accounts that were prepared January 2001 use SFAS 133, which means that t...

Settlement Certificates Accounting

In a paper consisting of five pages and with the assistance of general accounting principles a case involving certificates issued ...

Nigeria and UK Accounting Standards

the UK are similar to those followed in the United States, with a few exceptions. The UKs management accounting also takes into ac...

WorldCom, Enron, and IAS

principles of accounting in the U.S. (Larson et al, 2001). Since that time, a number of authoritative bodies have been instituted ...

Management and Financial Accounting Differences

such can understand that the figures are all historical, and may be out of date by the time they are read. When looking...