SEARCH RESULTS

YOU WERE LOOKING FOR :FASB 109 and Income Tax Disclosure Issues

Essays 211 - 240

Individuals with Disabilities and Sexual Abuse

In five pages this literature review discusses sexual abuse among people with disabilities in a consideration of disclosure, treat...

WorldCom, Enron, and IAS

principles of accounting in the U.S. (Larson et al, 2001). Since that time, a number of authoritative bodies have been instituted ...

Stock Options and FASB

were worth absolutely nothing. Because of this scenario, the FASB wants companies to value options, to provide shareholders with a...

Positive Accounting Theory and Environmental Accounting

to supply a monitoring device to reduce the information between the principals (i.e. the investors) and the agents (i.e. the manag...

SPEs Altering Interpretation

SPE that is not subject to control through voting ownership interests and would require each enterprise involved with such an SPE ...

Ethical Dilemmas and Moral Responsibilities

little intrinsic value in society. No one would trust anyone else. A degree of trust is necessary in order to keep anarchy at bay....

SFAS 141 Overview

interests accounting (Davidson, 2002). Accounting for business combinations needs to be limited solely to purchase method and requ...

Post Enron and WorldCom and Investor Confidence Strengthening

The companys auditor employed by Andersen allowed the misrepresentations to go uncorrected. Hamilton and Leeds charged: "Andersen ...

Data Protection Act of 1998

being largely inconsequential. Verkaik (2002) reports that, rather than serving to protect the public from abuse of the Data Prot...

Psychiatric Nursing and Self Disclosure for Therapeutic Purposes

many had very definite opinions on the matter as a whole, "none of the participants articulated what the process consisted of or h...

Accounting Theories, Concepts, and Organizations

well also discuss what the FASB is up to in terms of recent news (and how it is working to protect the accounting industry). The F...

Silent and Shadow Accounts and Tesco

still an internal publication and may suffer from the same bias. It shadow accounts have the potential of addressing the asymmetry...

Employee Stock Option Schemes in Accounting

of other standards I the past (Anonymous, 2005). In order to assess the impact of this and why the new standard is seen in such a ...

ACCOUNTING PRESENTATIONS AND DIFFERENCES

for judgment calls, if and when necessary. A difference in these rules can have an impact on things such as fair-market value, mar...

Legal Disclosure and the Exclusionary Rule

well as the material on which these computations are based, unless the material is "privileged or protected from disclosure" (Rule...

SONY, APPLE AND FASB POSITIONS

business) resulted in an inventory write-down of close to $19.7 billion yen, dedicated to restructuring charges (Sony, 2008). What...

LEGITIMACY THEORY AND SOCIAL CONTRACTS: AN ANALYSIS

section, well discuss ExxonMobil and how it behaved when its tanker Valdez ran aground on Prince Island Sound in Alaska. The compa...

FASB, IASB AND OVERVIEW

The Financial Accounting Standards Board (FASB), in the meantime, is charged with standards for U.S. Generally Accepted Accounting...

Insurance Contract Law and the Concepts of Misrepresentation and Non-Disclosure

Marine Insurance Act 1909 was effectually a word for word copy of the English Marine Insurance Act 1906, in addition to this the n...

SAFC 7; Using Cash Flow Information and Present Value in Accounting Measurements

This 3 page paper looks at the FASB statement of financial accounting concept (SAFC) 7 which deals with the measurement of future ...

HISTORY OF ACCOUNTING PRACTICES AND PROCEDURES

In the late 15th century, accounting became a specific science, thanks to the words of Luca Pacioli. Pacioli, a mathematician and ...

EVOLUTION OF FINANCIAL REPORTING AND DISCLOSURE AMONG MNES

and Where It Is Now These days, most CPAs and accountants in the United States follow the U.S. Generally Accepted Accounti...

Triple Entry Bookkeeping

b e seen as the measurement of momentum. For example, when an investment is made that yields a return the statement of that return...

Humanist Theory, Self Disclosure and the Times

degree of self-disclosure benefits relationships, increases self-esteem and leads to a more stable self-image" (Underwood, 2003). ...

Joint Project of the IASB and FASB: Financial Statement Presentation

were quite basic and included such terms as assets, revenues and expenses. FASB further categorized elements of the financial sta...

Organizational Value and Footnote Disclosures

an increased incentive for performance and the capacity to (legally) under-report expenses on accounting sheets. This paragraph ...

IASB, FASB AND CONVERGENCE: AN OVERVIEW

to work toward more joint programs that would encourage and foster convergence (The Norwalk Agreement, 2002). The plan included sh...

Self Disclosure and Intrinsic Reward

The writer reviewed a peer reviewed research article assessing the link between self disclosure and rewards, measured through neur...

Comments on the FASB and AICPA Joint Proposal

Here, there is a suggestion that this rule is limiting and this is a fair comment. At the same time, it does appear that the spiri...

Pensions and Accounting: A Look at FASB Statements 87 and 106

measuring reporting liabilities of costs associated with benefit pension plans, it seems that there has been some controversy ("FA...