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Essays 1861 - 1869

PHAR-MOR, FRAUD AND ACCOUNTING

a fraud, which had been carried out over several years by people at many levels of the organization (Cotrell and Glover, 1997). Fa...

MARK-TO-MARKET ACCOUNTING AND THE FINANCIAL CRISIS

In any kind of financial reporting, publically traded firms are required to divulge the value of the entire cadre of assets, even ...

GAP INC. CSR, AND ACCOUNTING/ACCOUNTABILITY

because it makes sense - this is, after all, where a lot of the companys coffee is grown and it makes sense to have its coffee sup...

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, ...

How Accounting Rules Change

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

ACCOUNTING FRAUD

this was that the collapse of these companies came down to the financials. The purpose of financial accounting is to develop repor...

Accounting Questions

rules and audits the accounts. When looking at the failure of Enron it is these accounting standards that appear to fail. In looki...

Atlantico and River Beverages Accounting

they bear responsibility for the budget advice they produce. The division manager reviews this budget but cannot make changes, ma...

Lease Accounting

lease is one that does not meet any of these four criteria. For the lessee, operating "leases are treated as current operating ex...