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Essays 121 - 150

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...

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 ...

Cost Determination Methods

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

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....

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...

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...

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...

Creating Value With Supply Chain Integration

In 2002 the National Institute of Standards and Technology estimated that in the US alone more than $1 billion a year could be sa...

Accounting Standards and External Auditing

businesses subtract the fair value of those stock options from revenue, considering them as proper expenses, others are content to...

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...

Revenue Recognition at Carlton; A Case Study

system that has not been sent out and the purchase is under a bill and hold arrangement. The company have paid $175,000 against a ...

The way Standards in the Libyan Accounting Profession Could be Improved (Introduction)

companies, investments or the government there is little doubts that high professional accounting standards will be supportive and...

Rio Tinto

to the company and also gives them a much easier route to withdraw should then need to do so. Rio Tinto use their bargaining power...

Accounting in China

way it has been introduced, including the exceptions for public enterprises to certain regulation, such as the related party discl...

Bight Home Builders Case Study

ahead, he may be held personally accountable for any inaccuracies. In addition to this there is talk of the Chinese government ado...

Factors Influencing the Effectiveness of Internal Audit in the Public Sector

impact on effect of audits we can look at each individually. 2. Accounting system in the public sector In any public-sector ther...

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 ...

Restatement of Revenue due to SAB 104

it will be delivered, and theoretically the revenue could be realised either on an ongoing basis where the fees for the service ar...

Standard Cost Accounting

(this is 1,000 widgets divided by the 1,000 fixed costs), plus the variable costs. If the variable costs were 2 per widget, the to...

Prejudice and a Jury Experiment

the control and experimental groups and what exactly was accomplished. A student will want to point out that an attempt to explain...

Questions Concerning Government Accounting

following the financial year end. 5. If we look at property taxes these are levied on a yearly basis and as such may be seen as ea...

Student Submitted Case Study on Planning Materiality

we take the 175,906 as a percentage of the total assets which are 29,611,000 we get the percentage of 0.6%. This appears to be a ...

Mead Case Study Answers

MUS is not only the number of line items in a given population, but also an approximate book value of the largest item - this, as ...

Adult Learning Theories, An Article Summary/Chen

This article summary describes a study, Chen (2014), which pertains to nontraditional adult students and the application of adult ...

Activity Based Accounting and its Uses

costs and activity based costing may identify which type of furniture sales are the most attractive and any that may be creating l...

Non-Financial Performance Measures

poor labor relations and undertaking little or no development for the future. The annual accounts may be used to provide additiona...

Fraud Buster Skills

This essay discusses the fraud busters in the accounting world. These are the professionals who can find the hidden assets, who te...

Book Review of Management Accounting

But what, exactly, is management accounting information? The authors point out that, according to the Institute of Management Acco...

Accounting Questions

only annual accounts are used. Question 2 It is often said that accounting is a means to an end rather than an end in itself. If...