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Essays 31 - 60

Revenue Recognition at Carlton; A Case Study

system that has not been sent out and the purchase is under a bill and hold arrangement. The company have paid $175,000 against a ...

Debate on the Necessity of IAS

however, is based more on general principles, which force auditors to comply with the spirit of the law, rather than the letter of...

Harmonization and IAS

of international standards. It is only if there are international standards that international stakeholders may be able to see acc...

Pros and Cons of International Accounting Standards

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

Combining Companies and Accounting Methods

In this paper that consists of ten pages the International Accounting Standard No. 22 bulletin is highlighted and questions and an...

Complexities of IAS

basic cost accounting theories and techniques have evolved, especially in the past century. Because of that, certain general inter...

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...

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...

Rio Tinto

to the company and also gives them a much easier route to withdraw should then need to do so. Rio Tinto use their bargaining power...

Application of I.A.S.-1

important. It is also not limited to those nations with a well-established corporate base, either. Many of the worlds developing...

The Accounting Profession

The writer examines the accounting profession and its potential. The writer provides an overview of the field and several specialt...

Questions on International Accounting Answered

2002). The adjustments were ?14 million for 2001 and in 2000 there was an adjustment of ?21.5 million including an adjustment of ?...

Towards Universal Happiness: Issues, Insights/Perspectives, Prospects and Challenges in Business Ethics

and respect diversity within the corporate environment, but not leveraging it in order to gain commercially at the cost of others....

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-...

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...

Globalization, Multinational Corporations, and International Accounting Standards

In fourteen pages this report examines the impact of globalization in terms of financial accounting complexities in this considera...

European Union's Partial Endorsing of the International Accounting Standard 39 and its Impact

serves international business by reducing risk, but this tool is under threat due to the new IAS 39 which will impact on all Europ...

Analysis of International Accounting Standards

Despite the fact that much of Europe is united in terms of currency under the euro, many of the accounting rules (at least until J...

International Accounting Standard in Australia

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

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...

Annotated Bibliography on Gifted Education

Ryan helps one to understand how there is nothing inherently wrong with being smart, unless the individual is a child who does not...

American Experience and Change in Irving, Calisher, and Hawthorne

In four pages the acceptance of change among individuals are compared in the characterizations of Calisher's Greenwitch, Hawthorne...

Comparative Analysis of Voltaire's Candide, Toni Morrison's The Bluest Eye and Mary Shelley's Frankenstein

In five pages this paper examines how society changed from individual acceptance to individual oppression in a comparative analysi...

Should the US Adopt a Universal Healthcare System?

potential for a greater degree of efficiency. The question is whether not there should be a universal healthcare system adopted in...

Acceptance But Not Soul Mates After Five Years

house, the meals, and my life. Fiona never seemed to bother much with my brothers but she seemed to take a particular interest in...

Accounting Dichotomies

date by the time they are read. Therefore, there is an importance that these need to be understood and be set by standards. Howe...

Evaluating Caltron's Accounting Practices

secondary public stock offering in early February following the current reporting period. Managements concerns should lie with de...

The Role of the Financial Accounting Standards Board

The way that these processes take place is overseen by the Financial Accounting Foundations Board of Trustees (FASB, 2010). The F...

Accounting Standards; Will Enron Happen Again?

the GEC directors took control of the company, and therefore the accounts this ?10 million profit turned into a $4.5 million loss ...

Code of Ethics and Accounting Standards of the State of Texas

are still held responsible for conduct as set out by the Government Accounting Standards Board. It is in the best interes...