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Cruise Sector Accounting Practices

(P&O) which had been one of the most important British shipping companies that existed since the nineteenth century (Napier, 1990)...

Accounting and the Impact of Technology

online equivalent to the standard accounting function. Of course every migration from age-old procedures to a format compatible w...

SPEs Altering Interpretation

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

Accounting, Environment, and Society

accounts has been laid down by the use of statutory instruments such as the Companies Acts as well as regulations laid down by the...

Case Study on Activity Based Costing

In six pages a financially troubled public broadcasting company is examined in terms of the issue as to whether or not a new video...

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...

Reaction to Quiet Hero by Rita Cosby

ill with cancer and dying, Cosby would have loved to have had the support of a loving father, but, she felt totally disconnected f...

Tender Mercies/CPS Investigations

job frequently encompasses. Richards explains that this is a "Catch-22" situation, as he can "only force a physical exam by court...

Stock Option Valuation: The Ethical Dimensions

window (regardless of the actual movements of the stock). In doing so, organizations not only offset their compensation obligation...

Mortgage Companies and SFAS 133's Effects

who the company is, the impact may be ascertained. The accounts that were prepared January 2001 use SFAS 133, which means that t...

Two Contract Law Cases from Australia

to identify if and where the offer and acceptance may have taken place. Anton placed an advertisement, for the call from John to b...

Accounting Questions for Peoria Implements

The visual fit method is less of the calculation and more of and "eyeball" method. By using the cost driver of units produced,...

Asian Hotel Accounting

proficiency in accounting in another arena. The lodging industry has had increased competitive pressure so it is important that ...

Magellan by Charles Corn

trade was the first world globalization effort, Corn insists on raising the question of Magellan. Other historians and commentator...

Accounting Methods

calculate a net profit ratio. If we look at a company such as Johnson and Johnson we need to look at the...

Investments, Comparisons, and IAS

2003). It is believed, by many experts, that adoption of IAS by most countries (the United States included) will end up establishi...

Annual Accounts' Presentation Influences

assessment of the underlying value of the company, there my be values, especially for long term asset, which may b out of date, bu...

Accounting Perspective on the Definition of Economics

according to what they believe the market will bear. Understanding how the price was set is beneficial to the accountants of the ...

Influences on Management Functions in McDonalds

corporate level, but also a store level, when planning the staffing rotas. Internal influences may come from individual employees ...

IAS 37

an agreed payment date (IAS Plus, 2008). Where there is a provision made this is not presenting a certainty, just a probable even...

Research Design and Methods Analysis

the traditional one-on-one model" (Herrara, Vang and Gale, 2002, p. 4). Prior to presenting their method analysis section, the res...

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...

Accounting Concepts and Reading Accounts

by the period over which it is creating revenue. For some items the historic cost is not a suitable measure. For example, building...

Cost of Equity and Cost of Debt at Disney Corp.

make an investment in a firm, either directly or in purchasing the shares in order to make a profit. The same risk and reward rela...

Allocating Common Costs

that the costs may be allocated, they may be slit equally between the three departments, or it is more likely that there will be s...

Knowledge and Success Factors in Project Management

and measurement. This is an initiating point and is errors are made here subsequent processes will have the potential of compoundi...

Definition of Accounting Categories

cash in bank account. Long-term assets tend to be relatively easy to identify, and may also be referred to as fixed assets, and in...

Issues Concerning Internal Controls

is in place the key element is that of accountability (Watts. 2007). Authority is also likely to be linked a system of authoriza...

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...

Improving Accounts Receivable

empowerment of the PFS staff, giving them responsibility over specific accounts and up to date tools to allow them to track the p...