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Essays 151 - 180

Public Finance

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

SPE Accounting and Interpretation

that other entity and realizes the accounting principle shift as discussed by Schmutte and Duncan (2005). The scope of variable i...

Responsibility Accounting Applied to Coca-Cola

Every plant manager and retailer understands that overhead, labor and the cost of materials combine to create the final cost of pr...

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...

Accounting Tools That Help Non-Accountants Make Capital Investments Decisions

sales will recoup the investment, the payback period, These have value is looking at he amount of sales that need to be made and t...

Issues Concerning Internal Controls

is in place the key element is that of accountability (Watts. 2007). Authority is also likely to be linked a system of authoriza...

Allocating Common Costs

that the costs may be allocated, they may be slit equally between the three departments, or it is more likely that there will be s...

Definition of Accounting Categories

cash in bank account. Long-term assets tend to be relatively easy to identify, and may also be referred to as fixed assets, and in...

The Relationship between Positive Accounting Theory and World Dimensions of Habermas

warming. This has been seen by many as a claim rather than a fact, arguing that there is insufficient proof, it was this reasoning...

Changes in Accounting Practice at Delta

on the accounts. The way that depreciation works is based in spreading the cost of a piece of equipment over the useful life, so t...

Measures to Reduce the Risk of Terrorism in the Finance and Accounting Sector

inevitably requires money laundering to take place. To consider the way that measures that are found within the accounting and fi...

Fair Value Accounting in the Economic Crisis

standards, but is further defined in individual standards. .The concept of fair value became an issue that would have pote...

ACCOUNTING PRESENTATIONS AND DIFFERENCES

for judgment calls, if and when necessary. A difference in these rules can have an impact on things such as fair-market value, mar...

Different Accounting Standards and Anglo American Ltd

Companies that operate in different accounting jurisdictions may have to comply with different accounting standards. This paper is...

Comparing WalMart and Carrefour

notable that the results may not be directly comparable due to the different accounting regulations in which the annual reports ar...

Settlement Certificates Accounting

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

Cruise Sector Accounting Practices

(P&O) which had been one of the most important British shipping companies that existed since the nineteenth century (Napier, 1990)...

Improving Accounts Receivable

empowerment of the PFS staff, giving them responsibility over specific accounts and up to date tools to allow them to track the p...

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 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...

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 ...

Case Study on Activity Based Costing

In six pages a financially troubled public broadcasting company is examined in terms of the issue as to whether or not a new video...

Accounting, Environment, and Society

accounts has been laid down by the use of statutory instruments such as the Companies Acts as well as regulations laid down by the...

Creative Accounting and the Failure of Accounting Standards to Prevent It

there are variations, which if all put together may make a very large impact on results. There is a need for many company to try a...

Singapore's Accounting Framework

In five pages this paper examines Singapore's accounting framework, its colonial influence, and how standards of accounting have b...

Code of Ethics and Accounting Standards of the State of Texas

are still held responsible for conduct as set out by the Government Accounting Standards Board. It is in the best interes...