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Essays 181 - 210

International Accounting Convergence; IFRS and US GAAP

rely on information flow and also trust. Annual accounts are a major tool used by potential investors to assess an investment. Alt...

Sarbanes-Oxley's Effect on Auditing

the case of the Basel Committee, on organizations audit committees. Attention to Enhanced Corporate Governance Corporate go...

Accounting in China

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

How Accounting Rules Change

including major accounting firms. While we generally consider the effects of this Act on public companies, Hamel (2003) reminds pe...

GOVERNMENTAL ACCOUNTING STANDARDS BOARD AND ITS IMPACT

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

Are Large US Firms Ready to Convert to IFRS?

many major firms is the way that the changes will impact on their accounting policies and potential impact on the way that the res...

Automotive Industry And Global Financial Crisis

less cost than other countries (Tabarrok, 2008). This means that every country can have a comparative advantage if they specialize...

Public Finance

seem as appropriate today as when he wrote them. 2. Governmental Accounting and Non-Governmental Accounting Governmental and non...

The Adoption of IFRS in Australia

many in the accounting profession in Australia that there was a need for renewal of standards, which had become outdated. There wa...

Sempra Energy

the closing prices. If we look at the share price there is a general decline, with a dip and then an increase over the release per...

IBM Financial Analysis

addition to the $16,289 return on to current assets are also longer-term receivables in the capital assets which amount to $11,603...

Intel Annual Report 2006, Item 7

and advance "the digital home," to "provide access to premium digital content," to generally improve digital enterprises, to incre...

Technology Helps Companies Become Global

call for tech support knows that they will likely be talking with someone in India. Outsourcing tech support to small companies in...

The Financial Position of Notre Dame University

This paper uses the annual report for 2013 for the university to perform a financial assessment for the years 2012 and 2013. The b...

CHS Cybersecurity

This report discusses the need for the Department of Homeland Security to refocus its resources to include fighting cyber threats....

Using e-Cigarettes to Quit

This paper provides a proposal for a statewide quit smoking campaign. The paper discusses how the program will be funded, a detail...

The Pension Funds of Coca Cola and PepsiCo in 2009 and the Impact of IFRS on Reporting of Pension Funds

a qualified actuary, under IAS 19 this is recommended by not mandated. The calculation of the obligation is calculated in a slight...

SOX Audits

(2003) commented that the sweeping criminal provisions in the act apply to everyone, including nonprofit organizations. For exampl...

The Business Environment in Taiwan

This paper is written in the style of a report examining the potential of Taiwan, and its environmental conditions, as a potential...

Financial Projections the AT&T in 2010

The costs in 2009 increase, in 2009/10 there are ongoing increased pressures on costs, for example wages increasing is positive an...

IFRS, UNITED STATES AND CONVERGENCE - WHAT’S THE DELAY?

as to why the United States has been resisting convergence. The literature suggests there are other reasons as well. Resources nee...

LEASE, DISCUSSION AND ACCOUNTING

leased corporate assets need to be accounted for in financial statements. But leases, unlike, say, equipment or land, dont belong ...

General Motors Collapse

management (Trumbull, 2009). The company, however, has gone steadily downhill for many years. Consider their average annual operat...

RESPONSIBILITY OF AUDITORS

on the basis of that information (such as whether to buy stock or not), its especially important that auditors understand their re...

Ratio Analysis of AS Ltd

the first is the gross profit margin. The gross margin is expressed as a percentage. This is the level of revenue that remains whe...

DECISION-MAKING AND ACCOUNTING/COSTING APPROACHES

Introduction At one time, accounting was considered little more than numbers-crunching to ensure that an organization wasnt...

The Link between Employee Engagement and Financial Performance

the employees perception of the performance of the firm in terms of corporate citizenship impacting directly on the employment rel...

Analysis of Motorcycle Company

maintains a Made in America" practice (TDi Media, 2010). Its brand separates them from other motorcycle companies. It is an experi...

Largest Low-Cost Airline

industry in technologies and practices that will conserve and protect natural resources. 2. Strategic Goals, Mission and Vision ...

METHODS OF FINANCIAL ANALYSIS AND DECISION-MAKING

into a percentage of sales. Many times, these percentages are compared to different years and quarters, but the analysis itself is...