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Essays 121 - 150

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...

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...

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...

For and Against IFRS

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

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...

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....

Universal Acceptance of International Accounting Standards?

In five pages this paper argues that the International Accounting Standards provide greater equality and therefore should be unive...

Cost Determination Methods

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

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...

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...

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...

Pros and Cons of International Accounting Standards

* Better integrate pricing, financial reporting, earnings analysis, forecasting, and risk management (Duran et al., 2003). From...

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...

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 ...

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...

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...

Harmonization and IAS

of international standards. It is only if there are international standards that international stakeholders may be able to see acc...

Debate on the Necessity of IAS

however, is based more on general principles, which force auditors to comply with the spirit of the law, rather than the letter of...

UK Accounting Standards on Short and Long Term Cable and Wireless

top 41.89 from 43.73%. The return on assets fell from 16.6% to 12.12%. Return on equity also showed a fall, from 44.15% to 18.79%....

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...

US Founding Principles: Changes Over Time

far past the state where the common citizen is involved in our governmental affairs. It is important to point out, of...

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...

The Practical Application of Several Economic Principles

ice cream may have a high opportunity cost. When considering the marginal principle the way in which different products are desig...

Accounting Board Oversight

The Sarbanes-Oxley Act of 2002 mandates that company management to assess and report the effectiveness of their internal control e...

Statement 35 by the Government Accounting Standards Board

In twenty four pages the GASB's proposed revision to Statement 34 is analyzed in detail. Seventeen sources are cited in the bibli...

Banking PowerPoint Presentation

in the case of the debt card, it can be used over the telephone or on the internet. Current accounts may also have an overdraft fa...