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Essays 91 - 120

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...

New Australian Accounting Standard Board 1047

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

Global Accounting Standards and the Implications of Adopting Them for Australia

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

Manufacturing Variance Accounting

supplier raised prices. Another is that the supplier simply overcharged by mistake, but Miracles internal actions could contribut...

European Union's Partial Endorsing of the International Accounting Standard 39 and its Impact

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

Analysis of International Accounting Standards

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...

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...

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...

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...

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...

Complexities of IAS

basic cost accounting theories and techniques have evolved, especially in the past century. Because of that, certain general inter...

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...

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...

Overview of International Accounting Standards

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

Statement of Principles of the United Kingdom's Accounting Standards Board

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

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....

Cost Determination Methods

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

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 ...

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...

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...

Government Accounting Standards Board Statement No. 34 Analysis

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

Accounting Board Oversight

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

Afghanistan National Development Strategy (ANDS)

Security; Governance Rule of Law & Human Rights; Infrastructure & Natural Resources; Education; Health; Agriculture & Rural Develo...

The Differences Between Financial and Management Accounting

day running of the company and as such can understand that the figures are all historical, and may be out of date by the time they...

Outline for Proposals for 10 Dissertations

easy to obtain. However, with organisations such as the Institute of Islamic Banking and Insurance in London there is a good sourc...

Positive Accounting Theory and Environmental Accounting

to supply a monitoring device to reduce the information between the principals (i.e. the investors) and the agents (i.e. the manag...

Various Accounting Questions and Answers

was the lower of the two, and the second company we will look at we are going theorise is a oil and energy company that also requi...

Goodwill Accounting

considered to be one of the most labor-intensive portions of accounting by many CPAs and accounting firms. "I must spend 50 perce...

Questions on International Accounting Answered

2002). The adjustments were ?14 million for 2001 and in 2000 there was an adjustment of ?21.5 million including an adjustment of ?...

The History of Accounting and its Career Benefits

would not have taken place. This essay will examine the history of accounting, even while explaining why accounting is a g...