SEARCH RESULTS

IFRS guidance pertaining to revenue recognition tends to be less extensive than that of GAAPs. Nor does the IRFS contain industry-...

(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...

Emsley (2000) states that the created information often is "discarded once managers have explained the variance to superiors" (p. ...

of big business, especially in the past in this country, there was the issue of money and the power of money and how some companie...

link to the API reports for the state. The State Department of Education designs, develops and publishes (after approval from the...

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

the same manner, however, this dressing is intended to stay moist until removal; however, this may become a wet-to-dry dressing in...

also brings us to the argument of without international support of governments the IASB measures may not be as readily taken up an...

market value these will also have to be derecognised. These measures may have a dramatic impact on Australian companies as not onl...

There are many examples of how this may occur. The elimination of the ability of companies to include the majority internally crea...

serves international business by reducing risk, but this tool is under threat due to the new IAS 39 which will impact on all Europ...

project, with each employee being run through the rules, tested for their knowledge of the rules and demonstrating the correct and...

so that it matching with the revenue it produces. Often this has been claimed as clashing with the concept of produce to acct for ...

Despite the fact that much of Europe is united in terms of currency under the euro, many of the accounting rules (at least until J...

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

impact on the balance sheet. This may be argued by some as giving a fairer more accurate picture of the company. However, it may a...

disposed of by methods other than sale (Scheurell and Steinberg, 2002). finally, this statement analyzes assets that are to be dis...

a result of ending some of the companys more obscure partnerships (Leonard, 2001). And, it was these partnerships that severely h...

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%....

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

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

not the new rules will render better orchestrated financial reporting, one has to look at the role of the board, the reasons why i...

In twelve pages IAS are examined in terms of issues, controversies, and views from other countries regarding their practice. Seve...

In eleven pages the UK's ASB's Statement of Principles and the issues that are associated with their development are examined. Se...

exactly, rules and principals are as they pertain to accounting. Its comforting to reach for rules in times of crisis, in order to...

The roots of the GASB were actually launched in 1906 as the National Association of Comptrollers and Accounting Officers (Foltin, ...

accounting theorists and professionals should be very wary and skeptical of the immediate reaction to make changes to an accountin...

price at a set point in time. This takes out the risk as the firm then knows what they are going to pay for the good they need. If...

of standards as a vehicle for educational reform necessarily needs, first of all, to clarify how the No Child Left Behind (NCLB) a...

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