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Essays 211 - 240

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...

Pros and Cons of International Accounting Standards

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

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...

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...

Audit Documentation Standards

& Fischbach, 2002). Another requirement is that the documentation must meet effectiveness tests (Wittington & Fischbach, 2002). Al...

For and Against IFRS

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

Manufacturing Variance Accounting

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

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...

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...

Creative Intelligence And Decision Making

styles. Creative Intelligence tells us "how our mind uses mental codes, over which we have no control, to determine how informatio...

Ethics in Accounting Practice: Rules Based Accounting versus the Conceptual Framework

is trying to create accounting standards that are defined in terms of objectives but do not rely on "specific rules" (" A Conversa...

Defining Managerial Accounting and a Cost Accounting Case Study

The paper is presented in two sections. The first section defines managerial accounting. The second section examines figures supp...

Throughput Accounting vs. Activity Based Accounting

that is less profitable than another receiving a smaller share. The ability to refine this cost-and-result approach can increase ...

Different Stakeholders, Single Set of Accounts, and Management Accounting

1998). This means the role of the budget is forecast and/or to control the costs and therefore the profits. It is also...

Interwar Years and Gold Standard Failure

then be repaid in gold or undepreciated paper. Such countries as France, the UK and the US took to the gold standard contingent r...

Comparative Analysis of Original IRA Account and the Roth Individual Retirement Account

In eight pages a comparative analysis of these IRA account approaches is presented. Twelve sources are cited in the bibliography....

Accounting's Pooling Method

In five pages this paper discusses the pooling method and the impact of its unavailability. Three sources are cited in the biblio...

Transfer and Accounting Costs Accounting Questions

costs, these are a total of 520,000 and as such will need to be divided by the number of units manufactured, indicating the way t...

DOUBLE STANDARD BY ELLEN WATKINS HARPER

girl, outcast, forlorn/as thrown her life away?"). But the poet is adamant that both parties, the man and the woman involved in th...

Just Following Orders

equipment someone has the responsibility of guarding it. These watches, like most everything else in the military, begin and end a...

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, ...

CRISES AND CHANGE IN ACCOUNTING STANDARDS

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

CALTRON AND ACCOUNTING STANDARDS

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

INTERNATIONAL ACCOUNTING STANDARDS AND GAAP

IFRS guidance pertaining to revenue recognition tends to be less extensive than that of GAAPs. Nor does the IRFS contain industry-...

Earthquake: A Terrifying Force

they strike without warning and can do tremendous damage. At this point the student will want to consider an experience in an ear...

International Accounting Standard in Australia

The writer argues that since 2005 when Australia adopted IFRS the general standards have fallen resulting from increased complexit...

Statement 35 by the Government Accounting Standards Board

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

Government Accounting Standards Board Statement No. 34 Analysis

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

Statement of Principles of the United Kingdom's Accounting Standards Board

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

Overview of International Accounting Standards

In twelve pages IAS are examined in terms of issues, controversies, and views from other countries regarding their practice. Seve...