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Essays 151 - 180

Planning and Assessing Learning Objectives

understand the impact and potential influences of teacher expectation. 6. The student should understand and be able to design appr...

Did Fair Value Accounting Contribute to the Financial Crisis?

In 2007/8 there was the start of a global recession, which has also been referred to as the credit crunch. The writer looks at the...

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...

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...

Triple Bottom Line Accounting And Organisational Profit Accounting

profit is the total revenue after all costs have been deducted. Whilst the figure is interesting the understanding of a companys p...

Annual Accounts' Presentation Influences

assessment of the underlying value of the company, there my be values, especially for long term asset, which may b out of date, bu...

Creative Accounting and the Failure of Accounting Standards to Prevent It

there are variations, which if all put together may make a very large impact on results. There is a need for many company to try a...

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 ...

Management Accounting v. Financial Accounting

as production activities; and for a host of other financially-centered decisions that managers must make on a daily basis. An Exam...

Tax Accounting, Auditing, and Financial Accounting

In six pages challenges and changes regarding tax accounting, auditing, and financial accounting are assessed. Six sources are ci...

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...

Fundamental Accounting versus Financial Accounting

In seven pages this research paper compares the principles involved in fundamental accounting and financial accounting. Six sourc...

Accounting Concepts and Reading Accounts

by the period over which it is creating revenue. For some items the historic cost is not a suitable measure. For example, building...

Cost of Equity and Cost of Debt at Disney Corp.

make an investment in a firm, either directly or in purchasing the shares in order to make a profit. The same risk and reward rela...

PRINCIPLES VS. RULES-BASED ACCOUNTING: AN ETHICAL STUDY

serious ethical situations could occur. In 2008, the SEC began allowing foreign corporations to file financial information...

IAS 37

an agreed payment date (IAS Plus, 2008). Where there is a provision made this is not presenting a certainty, just a probable even...

ACCOUNTING STANDARDS: PRINCIPLES VERSUS RULES

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

Responsibility Accounting Applied to Coca-Cola

Every plant manager and retailer understands that overhead, labor and the cost of materials combine to create the final cost of pr...

SPE Accounting and Interpretation

that other entity and realizes the accounting principle shift as discussed by Schmutte and Duncan (2005). The scope of variable i...

SYSTEM THINKING AND THEORY OF CONSTRAINTS

of supply and inventory moves into a particular project, then goes through and ends up with the finished project. In a standard ma...

Public Finance

seem as appropriate today as when he wrote them. 2. Governmental Accounting and Non-Governmental Accounting Governmental and non...

FINANCIAL REPORTING AND OVERSIGHT

compliance procedure, lack of standardized accounting procedures for Heinz divisions, no effective review and monitoring process, ...

Fair Value Accounting in Australia after the Financial Crisis

this it may be expected that Australia may be ahead on the way that regulation are implemented and the goals that are being espous...

Performance Accounting

in future planning and controlling costs, and it may be useful in evaluating performance. It certainly directly relates to the or...

The Relationship between Positive Accounting Theory and World Dimensions of Habermas

warming. This has been seen by many as a claim rather than a fact, arguing that there is insufficient proof, it was this reasoning...

Changes in Accounting Practice at Delta

on the accounts. The way that depreciation works is based in spreading the cost of a piece of equipment over the useful life, so t...

Measures to Reduce the Risk of Terrorism in the Finance and Accounting Sector

inevitably requires money laundering to take place. To consider the way that measures that are found within the accounting and fi...

Fair Value Accounting in the Economic Crisis

standards, but is further defined in individual standards. .The concept of fair value became an issue that would have pote...

Financial and Management Accounting and the Use of CVP

is also useful to understand that management accounting also allows a greater amount of planning giving costs for different scenar...