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Essays 31 - 60

Afghanistan National Development Strategy (ANDS)

Security; Governance Rule of Law & Human Rights; Infrastructure & Natural Resources; Education; Health; Agriculture & Rural Develo...

International Financial Reporting Standards and US GAAP

and the US GAAP for fair value measurement and for disclosing that information. The suggestion was to have wording that was identi...

Consumerism and Global Studies

products in a home come from a number of different countries across the globe. What is interesting to note, though, is that indiv...

Refugees in Australia

Convention of 1951, dealing specifically with refugees and rules for asylum. Those who flee their country of origin to escape pol...

Differential Accounting in Canada in the Context of International Harmonisation of Accounting Standards

difference there is a very persuasive argument in terms of practical costs and implication, especially when the importance of priv...

How Accounting Rules Change

including major accounting firms. While we generally consider the effects of this Act on public companies, Hamel (2003) reminds pe...

Are Large US Firms Ready to Convert to IFRS?

many major firms is the way that the changes will impact on their accounting policies and potential impact on the way that the res...

THE ADVANTAGES OF AN OPEN ECONOMY

without a whole lot of trouble. But is an open economy necessarily a good thing for Australia? What, exactly, are the advantages o...

For and Against IFRS

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

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...

Complexities of IAS

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

Australia's Occupational Safety and Health Act

In fourteen pages this report examines Australia's OSHA standards and various issues of relevance particularly as they relate to d...

Occupational Health and Safety Global Standards

In ten pages Western Australia's International Standards for Occupational Safety and Health are examined in a consideration of the...

Australia's System of National Identification

This source suggests that these kinds of prevenative measures may not be as beneficial as original perceived. Davies, S. (1996)...

North American Free Trade Agreement and Accounting Implications

In six pages this report examines NAFTa in terms of its global accounting implications that have further complicated and already c...

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 ?...

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...

International Context of Anti Terrorism Efforts in Australia

Internally there has been a very strong movement towards nationalism. Following September the 11th there was a very strong sense o...

Global Links and Australia

in the Singapore-Malaysia area, the arrangement obligates members to consult in the event of external threat and provides for stat...

Australian Accounting Standard AASB 138

so that it matching with the revenue it produces. Often this has been claimed as clashing with the concept of produce to acct for ...

United Group Limited, Woodside Petroleum Limited and Babcock & Brown Limited

to United Group Ltd. As part of the growth there has been a strategy of acquisition, companies acquired which have added r...

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 ...

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 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...

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...

Asian Hotel Accounting

proficiency in accounting in another arena. The lodging industry has had increased competitive pressure so it is important that ...

Reasons for International Accounting Standards' Usage

them to obtain international investment, not only de to increased understanding of the accounts, but also as a result of the creat...

SPEs Altering Interpretation

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

Nigeria and UK Accounting Standards

the UK are similar to those followed in the United States, with a few exceptions. The UKs management accounting also takes into ac...