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Essays 151 - 180

Global Capitalism And Standard Requirement Issues

problems that -- if not somehow corrected -- will only serve to undermine the very objectives of global capitalism. "Too many lab...

The Accounting Profession

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

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...

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...

Theory of Constraints and Throughput Accounting

In seven pages this essay defines the theory of constraints and throughput accounting, compares and contrasts throughput accountin...

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...

Various Accounting Questions and Answers

was the lower of the two, and the second company we will look at we are going theorise is a oil and energy company that also requi...

Learning Lessons from Enron's Bankruptcy

ignored their warnings (Saragosa, 2002). Skilling insisted that since he was not an accountant himself, he should not be expected ...

Goodwill Accounting

considered to be one of the most labor-intensive portions of accounting by many CPAs and accounting firms. "I must spend 50 perce...

Contributing Factors to Enron's Downfall

a great deal to do with the number of external factors and affiliations which many say reveal a weakness in the competitive and ri...

Standard Financial Accounting Statement Changes

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

Revaluation and the Accounting Standards of the United Kingdom

impact on the balance sheet. This may be argued by some as giving a fairer more accurate picture of the company. However, it may a...

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 ?...

The History of Accounting and its Career Benefits

would not have taken place. This essay will examine the history of accounting, even while explaining why accounting is a g...

New Australian Accounting Standard Board 1047

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

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...

Outline for Proposals for 10 Dissertations

easy to obtain. However, with organisations such as the Institute of Islamic Banking and Insurance in London there is a good sourc...

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...

Enron's Conflict Management

Sadly, those pursuing the win-lose scenario often overlook simpler approaches in which everyone wins, thereby avoiding further pro...

The Accounts Created by IIS

not been undertaken in the DCOM component configuration. The identity and the password can be reset with the SyncIWAM.vbs script, ...

Accounting Standards and Hedging

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...

Financial Questions - the Four Accounting Statements and Use of Accounting Information

company in terms of the level of equity belonging to the shareholders (Elliott and Elliott, 2008). The statement of retained ear...

Kraft Annual Accounts - Hedging

price, or having paid for an option contract that they will not use. Kraft notes that they do not hedge against all commodity pric...

International Accounting Standard in Australia

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

Managing Internal Pricing

the business of PepsiCo (Traceable and Common Fixed Costs, n.d.). Transfer Pricing Transfer pricing is the "amount charged ...

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...

Budgeting Case Study; Explaining Variances

these is food; this appears to be well under budget with 300,000 budgeted. However, sales were lower than expected, and food is ex...