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Essays 121 - 150

Accounting Board Oversight

The Sarbanes-Oxley Act of 2002 mandates that company management to assess and report the effectiveness of their internal control e...

Bight Home Builders Case Study

ahead, he may be held personally accountable for any inaccuracies. In addition to this there is talk of the Chinese government ado...

Factors Influencing the Effectiveness of Internal Audit in the Public Sector

impact on effect of audits we can look at each individually. 2. Accounting system in the public sector In any public-sector ther...

Business Models Then and Now

their computers (The history of Microsoft, 2000). Gates and his friends, including Paul Allen, soon became so fascinated by the ...

Revenue Recognition at Carlton; A Case Study

system that has not been sent out and the purchase is under a bill and hold arrangement. The company have paid $175,000 against a ...

Business Costs

the variable costs. A simple approach is to look at each unit of production, for example, this may be each delivery made, and de...

Pros and Cons of International Accounting Standards

* Better integrate pricing, financial reporting, earnings analysis, forecasting, and risk management (Duran et al., 2003). From...

Global Accounting Standards and Politics

also brings us to the argument of without international support of governments the IASB measures may not be as readily taken up an...

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...

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...

Harmonization and IAS

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

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%....

The way Standards in the Libyan Accounting Profession Could be Improved (Introduction)

companies, investments or the government there is little doubts that high professional accounting standards will be supportive and...

Accounting in China

way it has been introduced, including the exceptions for public enterprises to certain regulation, such as the related party discl...

Rio Tinto

to the company and also gives them a much easier route to withdraw should then need to do so. Rio Tinto use their bargaining power...

ACCOUNTING STANDARDS AND SYSTEMS

interested in a higher net income (Investopedia Staff, 2010). Granted the lower net income will result in lower taxes, but it will...

Complexities of IAS

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

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 Financial Accounting Theory

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

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...

Should Australian General Insurance Company Regulations be Changed?

In this the purpose of the accounts and rights to information were seen as wider, with the report stating that; "The publics right...

Increased Corporate Governance Effects Assessment

the long term. A third hypothesis is that these sustainably-minded organizations outperform non-Index firms over the long t...

Global Accounting Standards and the Implications of Adopting Them for Australia

There are many examples of how this may occur. The elimination of the ability of companies to include the majority internally crea...

IASC Standards' Approval Hesitation of the SEC

This paper discusses the IASC's accounting standards in a consideation of why the SEC has delayed acceptance of them in six pages....

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...

Combining Companies and Accounting Methods

In this paper that consists of ten pages the International Accounting Standard No. 22 bulletin is highlighted and questions and an...

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 ...

Transportation As an Acquisition Cost Impacting on Demand

The writer explains how and why costs of transportation will impact on the demand levels of demand justice the team within consume...

Costing and Overhead Allocation

the allocation of the head office costs. In an environment where an employee undertakes a number of different tasks labor may also...

Changing the Way Costs Are Allocated for a Burger Restaurant

The way that firms choose to allocate costs can impact on the perceived production costs for any product. Utilizing the example of...