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In nine pages this paper examines various methods of cost determination including activity based accounting, standard costing, var...

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

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

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

it will be delivered, and theoretically the revenue could be realised either on an ongoing basis where the fees for the service ar...

used, the aim was for a difference, but in todays industry with the high level of development it is quite possible for there to be...

(this is 1,000 widgets divided by the 1,000 fixed costs), plus the variable costs. If the variable costs were 2 per widget, the to...

businesses subtract the fair value of those stock options from revenue, considering them as proper expenses, others are content to...

executives from Silicon Valley tech corporations. After bemoaning the latest wave of corporate scandals, these executives discusse...

Crevasse and Andrei Kakov sought to market services, namely that of high-end helicopter skiing excursions. Crevasse and Kakov nee...

quality because with such an auditing system, the company will monitor all its functions on a continual basis (Barnes, 1998). The...

In nine pages this paper examines the global evolution of laws pertaining to intellectual property rights dating back to 1886 when...

as to why the United States has been resisting convergence. The literature suggests there are other reasons as well. Resources nee...

coordination and cooperation between nations. Under a system of floating exchange rates and high capital mobility, is monetary p...

many major firms is the way that the changes will impact on their accounting policies and potential impact on the way that the res...

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

many in the accounting profession in Australia that there was a need for renewal of standards, which had become outdated. There wa...

IFRS operates under the auspices of the IASB), which has as its mission "to develop, in the public interest, a single set of high ...

their advertising campaigns asserted) more stars than there are in the heavens" (The Thin Man, 1995). Mordden (1988) asks, "What, ...

market value these will also have to be derecognised. These measures may have a dramatic impact on Australian companies as not onl...

The roots of the GASB were actually launched in 1906 as the National Association of Comptrollers and Accounting Officers (Foltin, ...

price at a set point in time. This takes out the risk as the firm then knows what they are going to pay for the good they need. If...

In eleven pages the UK's ASB's Statement of Principles and the issues that are associated with their development are examined. Se...

not the new rules will render better orchestrated financial reporting, one has to look at the role of the board, the reasons why i...

In twenty four pages the GASB's proposed revision to Statement 34 is analyzed in detail. Seventeen sources are cited in the bibli...

impact on the balance sheet. This may be argued by some as giving a fairer more accurate picture of the company. However, it may a...

disposed of by methods other than sale (Scheurell and Steinberg, 2002). finally, this statement analyzes assets that are to be dis...

accounting theorists and professionals should be very wary and skeptical of the immediate reaction to make changes to an accountin...

exactly, rules and principals are as they pertain to accounting. Its comforting to reach for rules in times of crisis, in order to...

organizations and their accountants still have a great deal of freedom in how they report results. Organizations have the f...