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Essays 121 - 150

For and Against IFRS

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

Audit Documentation Standards

& Fischbach, 2002). Another requirement is that the documentation must meet effectiveness tests (Wittington & Fischbach, 2002). Al...

Cost Distribution and Production Costs

the determination of the overheads in advance of the period we are budgeting for. Once we have the actual rates needs then we will...

Should Australian General Insurance Company Regulations be Changed?

In this the purpose of the accounts and rights to information were seen as wider, with the report stating that; "The publics right...

Increased Corporate Governance Effects Assessment

the long term. A third hypothesis is that these sustainably-minded organizations outperform non-Index firms over the long t...

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...

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...

Business Models Then and Now

their computers (The history of Microsoft, 2000). Gates and his friends, including Paul Allen, soon became so fascinated by the ...

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 ...

IASC Standards' Approval Hesitation of the SEC

This paper discusses the IASC's accounting standards in a consideation of why the SEC has delayed acceptance of them in six pages....

Cost Determination Methods

In nine pages this paper examines various methods of cost determination including activity based accounting, standard costing, var...

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 Adoption of IFRS in Australia

many in the accounting profession in Australia that there was a need for renewal of standards, which had become outdated. There wa...

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...

How Accounting Rules Change

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

IFRS, UNITED STATES AND CONVERGENCE - WHAT’S THE DELAY?

as to why the United States has been resisting convergence. The literature suggests there are other reasons as well. Resources nee...

Seat Belt Laws

gear. It is every Americans right to make such decisions for himself, but there are situations where the seat belt laws truly impi...

QUESTIONS ABOUT INTERNATIONAL ECONOMIC POLICY

coordination and cooperation between nations. Under a system of floating exchange rates and high capital mobility, is monetary p...

Russki Adventures and Standardized Marketing

Crevasse and Andrei Kakov sought to market services, namely that of high-end helicopter skiing excursions. Crevasse and Kakov nee...

Steroid Usage in College Male Athletes

among college athletes is well documented. Ever since steroid use in competitive sports came to national attention in the professi...

A Proposed Adolescent Alcohol Use Assessment

In eight pages the environmental and genetic causes of teen alcohol usage are featured prominently in this study proposal based up...

Internal Audit and ISO 9000

quality because with such an auditing system, the company will monitor all its functions on a continual basis (Barnes, 1998). The...

Ethical Standards and Global Business

executives from Silicon Valley tech corporations. After bemoaning the latest wave of corporate scandals, these executives discusse...

Overview of Laws Regarding International Intellectual Property Rights

In nine pages this paper examines the global evolution of laws pertaining to intellectual property rights dating back to 1886 when...

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...

Is An Improved Conceptual Framework Is Likely To Enhance The Capacity Of Users To Make Sound Financial Allocation Decisions?

scenarios to those mentioned above are to be avoided and increased clarity is to be achieved. However, it may be argued that many ...

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...