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Overview of IAS

In nine pages international accounting standards are examined in terms of investments, cash flow reporting, retirement benefits, t...

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...

The Pension Funds of Coca Cola and PepsiCo in 2009 and the Impact of IFRS on Reporting of Pension Funds

a qualified actuary, under IAS 19 this is recommended by not mandated. The calculation of the obligation is calculated in a slight...

Overview of International Accounting Standards

In twelve pages IAS are examined in terms of issues, controversies, and views from other countries regarding their practice. Seve...

AT&T, Rostelecom, and British Telecom Telecommunication Companies

In thirteen pages these American, Russian, and British telecommunications companies are contrasted and compared in terms of US GAA...

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 for Impairment of Assets

to implement IASC in the union by 2005 nearly 80% backed the move ((Journal of Accountancy, 2001). In addition more than two thir...

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...

IAS 39 Problems

2004). IAS 39 is an international Accounting standard which is set to become compulsory for EU listed companies in 2005 (Deloitt...

European Union's Partial Endorsing of the International Accounting Standard 39 and its Impact

serves international business by reducing risk, but this tool is under threat due to the new IAS 39 which will impact on all Europ...

Analysis of International Accounting Standards

Despite the fact that much of Europe is united in terms of currency under the euro, many of the accounting rules (at least until J...

Debate on the Necessity of IAS

however, is based more on general principles, which force auditors to comply with the spirit of the law, rather than the letter of...

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 ...

Complexities of IAS

basic cost accounting theories and techniques have evolved, especially in the past century. Because of that, certain general inter...

Harmonization and IAS

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

Investments, Comparisons, and IAS

2003). It is believed, by many experts, that adoption of IAS by most countries (the United States included) will end up establishi...

Exam Preparation

studying for the examination. At the same time, the student may demonstrate a greater awareness of the information they have alre...

Berlioz's Dream of a Witches' Sabbath

church. * The brightness of the musical content during subsequent parts maintains the sense of the dance, but there is a relativ...

264 BC to 133 BC Roman Empire

results of this long and complex war was that Carthage and Rome decided to essentially share, or divide Spain. However, a bit late...

Hindu Society and Women's Roles

are not to be allowed any form of independence - they cannot even undertake religious fasts on their own initiative, but must join...

Alejandro Amendabar's Open Your Eyes

up falling in love with Sophia, but this situation is brief. An argument ensues that shows Nurias instability, and it is almost u...

Overview of Augusten Burroughs' Running with Scissors

his conviction that what she was doing for him was in his best interest. The problem was, his mother was a selfish...

David Chu's Nautica International Retailers

The picture for Nautica continues to look rosy. The merger upped Nauticas generic channel management strategy by opening up distri...

Tennessee Self Concept Scale Reliability and Validity

an outlining of the materials to be used, including the scales and subtest criteria presented in the Manual for the TSCS. Additio...

Industry Leader Vermont Teddy Bear Co.

building a huge industrial complex for which it was later sued for back rent. It also sponsored a NASCAR racing car without trickl...

Conservation v. Preservation in Ecosystem Maintenance

had more of an anthropomophic approach to them than a strictly preservationist approach. Thus enters the argument ecologists have...

Sistine Chapel Ceiling

him four years (Wikipedia, 2007). "Contrary to popular belief, he painted in a standing position, not lying on his back. According...

Brave New World by Aldous Huxley

there. He has grown up in a society that talks about the World State and so he is curious. He is a reader of Shakespeare and a man...

Plato

was to start writing down all the things he could remember that Socrates had said, writing down conversations he had hear and also...

Islamic Religion

as he would receive the messages and the revelations he would record them and then teach these things to his followers (History of...