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Essays 61 - 90

Applying Content of Articles on Marketing Regulations

Marketers should be aware of marketing regulations. This paper outlines the content of three articles concerning different aspects...

IASB, FASB AND CONVERGENCE: AN OVERVIEW

to work toward more joint programs that would encourage and foster convergence (The Norwalk Agreement, 2002). The plan included sh...

Accounting Depreciation

far as business and finance are concerned. One of these areas is accounting standards (Bloomer, 1997). The Financial Accounting ...

Business Combinations and How They Are Regulated

In seven pages this paper discusses how No. 141, Business Combinations and No. 142, introduction of Goodwill and Other Intangible...

SPEs Altering Interpretation

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

Questions and Answers Regarding Expected Cash Flow

Before introduction of Concept Statement 7, accounting pronouncements relied on the term "best estimate" when it came to describin...

Stock Options and FASB

were worth absolutely nothing. Because of this scenario, the FASB wants companies to value options, to provide shareholders with a...

WorldCom, Enron, and IAS

principles of accounting in the U.S. (Larson et al, 2001). Since that time, a number of authoritative bodies have been instituted ...

Post WorldCom and Enron International Accounting Standards

a result of ending some of the companys more obscure partnerships (Leonard, 2001). And, it was these partnerships that severely h...

Impairment Testing versus Amortization of Goodwill

determine how effective these statements are and will be. In addition to providing an overview of these statements, well also exam...

SAFC 7; Using Cash Flow Information and Present Value in Accounting Measurements

This 3 page paper looks at the FASB statement of financial accounting concept (SAFC) 7 which deals with the measurement of future ...

HISTORY OF ACCOUNTING PRACTICES AND PROCEDURES

In the late 15th century, accounting became a specific science, thanks to the words of Luca Pacioli. Pacioli, a mathematician and ...

SONY, APPLE AND FASB POSITIONS

business) resulted in an inventory write-down of close to $19.7 billion yen, dedicated to restructuring charges (Sony, 2008). What...

ACCOUNTING PRESENTATIONS AND DIFFERENCES

for judgment calls, if and when necessary. A difference in these rules can have an impact on things such as fair-market value, mar...

FASB, IASB AND OVERVIEW

The Financial Accounting Standards Board (FASB), in the meantime, is charged with standards for U.S. Generally Accepted Accounting...

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...

Triple Entry Bookkeeping

b e seen as the measurement of momentum. For example, when an investment is made that yields a return the statement of that return...

Accounting for Goodwill

of merger or acquisition. FASB 141 "supersedes APB Opinion No. 16, Business Combinations, and FASB Statement No. 38, Accounting f...

Accounting Theories, Concepts, and Organizations

well also discuss what the FASB is up to in terms of recent news (and how it is working to protect the accounting industry). The F...

Ethics and Financial Reporting

organizations that oversee accounting and its reporting are the Securities and Exchange Commission (SEC), the Financial Accounting...

Employee Stock Option Schemes in Accounting

of other standards I the past (Anonymous, 2005). In order to assess the impact of this and why the new standard is seen in such a ...

Pensions and Accounting: A Look at FASB Statements 87 and 106

measuring reporting liabilities of costs associated with benefit pension plans, it seems that there has been some controversy ("FA...

Comments on the FASB and AICPA Joint Proposal

Here, there is a suggestion that this rule is limiting and this is a fair comment. At the same time, it does appear that the spiri...

FASB 109 and Income Tax Disclosure Issues

(Summary of Statement No. 109, 1992). FASB states that there are two "objectives of accounting for income taxes" (Summary o...

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...

The Use of a New Math Program

articles in professional and popular media has placed a renewed concern about math performance of American students at the forefro...

New York and Hosting the 2012 Summer Olympics

in Colorado Springs lobbying for New York City (Brennan, 2002). Olympian Bob Beamon, who broke the long-jump record in the 1969 G...

New Zealand and Australia's Indigenous Peoples and Political Rights

law protects against discrimination and provides for true equality, in reality even the rule of law cannot provide for true equali...

Disillusioned Characters in Brave New World

this brave and controlled new world. Happiness is a mass illusion in this new world order, and as is the case with most widesprea...

Fashion Research Paper on Interchangeable Pockets or Hoods

market compared to the older teenage market (Simpson et al, 1998). This is a trend that does not appear to be decreasing (Euromoni...