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Essays 91 - 120

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...

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...

Universal Acceptance of International Accounting Standards?

In five pages this paper argues that the International Accounting Standards provide greater equality and therefore should be unive...

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...

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...

Pros and Cons of International Accounting Standards

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

Harmonization and IAS

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

The Accounting Practices in a Modern Business

flow (Scanlon, 2002). Later on in this paper, well discuss exactly how the Rigases family was able to inflate the subscriber accou...

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...

Comparing WalMart and Carrefour

notable that the results may not be directly comparable due to the different accounting regulations in which the annual reports ar...

Performance Accounting

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

Projected Financial Performance of a New Restaurant

A business plan requires the presentation of the forecasted financial performance of a company. This report includes a five year p...

Appropariate Guidance and Standards for the Consolidation of Special Purpose Entities and FASB

does believe that: "most SPEs serve valid business purposes, such as isolating assets or activities to protect the interests of c...

Aspects of International Financing

2001, Harley Davidson captured about 9 percent of worldwide revenue from bike sales.iii But, in the first quarter of 2002, bike sa...

Journal of Accountancy Article Evaluation

In five pages a memo format is used in an article evaluation based upon Financial Accounting Standards Board considerations. One ...

Overview of Financial Accounting Theory

In six pages standards and relationships between private institutions and the government are among the topics covered in this fina...

CANADA'S MOVE TO THE IFRS

IFRS operates under the auspices of the IASB), which has as its mission "to develop, in the public interest, a single set of high ...

The Accounting Profession

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

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...

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...

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...

Deceptive Reporting and Methodologies for Financial Accounting

is precisely what Enron did (Thomas, 2002). Because of this, Enron, before everything collapsed, boosted valuation estimates, with...

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...

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...

HSBC and Chase; A Financial Analysis

which also deal with international markets that are assessed, as Chase Bank does not have separately published annual accounts ava...

Cross Boarder Mergers And Acquisitions

and roughly 44% of acquired companies will be subsequently sold on at a later date (Tetenbaum, 1999; 22). In the UK it is assessed...

The Differences Between Financial and Management Accounting

day running of the company and as such can understand that the figures are all historical, and may be out of date by the time they...

Interstate School Leaders Licensure Consortium Standards

studies (Green, 2004). Because of the changes facing school administrators and leaders, many believe that preparation programs f...

Colombia - Foreign Policy

by the 1970s, mostly left-wing groups (International Crisis Group July). By the 1980s, right-wing groups emerged and by then, the ...

Accounting; Definition, Impacts on Business and Its Ability to Help Businesses Improve Results

value to managers who need to control business expenses over much shorter periods. With the different needs of very stakeholders a...