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Essays 91 - 120

An Overview of Retirement Plans

are good, Lorenzo decides the SEP might be his best bet. So in the following sections, well examine all the plans, with particular...

Gay Marriage Beyond Vermont

given full faith and credit, and that the DOMA itself violates the Fifth Amendments Equal Protection Clause as well as the Full Fa...

WACC and NPV For Guillerno Furniture Options

of debt and equity. A number of models that have been developed argue that the split between debt and equity will not have any im...

Risk Assessment Using Options Rather than Ratios?

speculation, as such it is allowing for this extra risk. Where lenders seek to gain security of loans in the form of shares this m...

Macroeconomic Effects of the "Public Option"

goal of totally reforming all of US healthcare has been shelved, with the focus now being exclusively on health insurance. The na...

Lethal Injection: Cruel and Unusual Punishment?

by electric chair, hanging, and shooting squad seem quite morbid! Those, however, have been the primary means that have been used...

Capital Raising Options

modern portfolio theory is in the way it allows for specific and systematic risks in the returns expected by an investor (lton, et...

Choosing a Method to Survey Employees

There are many situations in which an employer may wish to gain the options of employees. The writer looks at the way a survey to...

Purchase or Lease Calculations - A Case Study

Firms will often have an option to acquire equipment either by leasing or to outright purchase. The writer uses figures provided ...

Nursing Options for Patton Fuller Community Hospital

higher salary would increase job satisfaction, the ability to raise nurses salaries in light of successful budget performance woul...

Acme Expands to Germany

bank loans from a United States bank or a German or Euro Bank. Corporate bonds are bonds issued by the company and give the hold...

WACC and NPV for Gilliermo

option, a broker option with the final strategy being to retain the existing strategy, effectively making no changes. In order t...

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...

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 ...

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 ...

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...

FASB, IASB AND OVERVIEW

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

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...

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...

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...

Impact of the New Goodwill Accounting Standards and FASB 74

organizations and their accountants still have a great deal of freedom in how they report results. Organizations have the f...

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...

Accounting for Goodwill

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

Post Enron and WorldCom and Investor Confidence Strengthening

The companys auditor employed by Andersen allowed the misrepresentations to go uncorrected. Hamilton and Leeds charged: "Andersen ...

SFAS 141 Overview

interests accounting (Davidson, 2002). Accounting for business combinations needs to be limited solely to purchase method and requ...

SPEs Altering Interpretation

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

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...

Ethics and Financial Reporting

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

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...

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 ...