SEARCH RESULTS

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%....

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...

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

approach, good for business and investors, and has even been criticised in terms if the way the International Accounting Standards...

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

supplier raised prices. Another is that the supplier simply overcharged by mistake, but Miracles internal actions could contribut...

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

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

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

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...

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

many in the accounting profession in Australia that there was a need for renewal of standards, which had become outdated.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

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...

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

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

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...

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

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

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...

qualities assumes that accounting is practiced with knowledge of the customer (University of Pretoria, 2007). Along those lines, f...

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

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

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...

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