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Essays 31 - 60

IASB, FASB AND CONVERGENCE: AN OVERVIEW

to work toward more joint programs that would encourage and foster convergence (The Norwalk Agreement, 2002). The plan included sh...

Overview of Fair Value Accounting Uses

fair value also goes against concepts such as the historic accounting concept and the matching. This is also arguably a wa...

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...

International Financial Reporting Standards (IFRS) and US GAAP; The Impact on Accounts

IFRS will face a number of barriers, even these Securities and Exchange Commission (FTC) has backed the convergence between the US...

International Financial Reporting Standards

This 12 page paper considers how and why it was determined by the AASB that international financial reporting standards should be ...

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many in the accounting profession in Australia that there was a need for renewal of standards, which had become outdated.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

Differential Accounting in Canada in the Context of International Harmonisation of Accounting Standards

difference there is a very persuasive argument in terms of practical costs and implication, especially when the importance of priv...

The Move from Canadian GAAP to IFRS

cash flow statements are converged, with one exception, IAS does not prohibit the cash flow per share from being included, just as...

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...

International Accounting Standard in Australia

The writer argues that since 2005 when Australia adopted IFRS the general standards have fallen resulting from increased complexit...

Lessons Learned in Discrimination

weekend and told me in private that the girl was "loaded", and that her mother had given her $500 to spend on the shopping trip in...

Accounting Frameworks - IFRS and US GAAP

last in first out stock management in the US. This is now mainly outdated and not used, but it is still possible to be used. In ot...

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...

IFRS GAAP and Interpreting an Assessment of BA

with other firm is the same, and in different industries, to compare performance results. The use of auditors has been und...

CANADA'S MOVE TO THE IFRS

IFRS operates under the auspices of the IASB), which has as its mission "to develop, in the public interest, a single set of high ...

Hustler Magazine v. Falwell

not be "reasonably understood as describing actual facts...or actual events" (Hustler v. Falwell, 1988). But while the libel charg...

Mike Nifong and the Duke Lacrosse Case

ambitions, the case seemed like an ideal vehicle to become a hero to the African American community of Durham, North Carolina and ...

Should High School Students Be Allowed To Work

to do their homework and will get too tired. Also, teens need a day off each week which would preclude them working both Saturday ...

Arguementative Essay on Smallpox Inoculations

Category A biologic agent are those that are easily disseminated among a population, as these agents are typically contagious, whi...

Globalization and Its Effects on the American Economy

out to be international "bad boys" seeking out poor, uneducated people to exploit beyond all belief. Rather, they seek to minimiz...

Lance Armstrong and the notion 'Its Not About the Bike'

on Armstrongs body but the real heroics are attributable to the man and to the body itself! Armstrong was diagnosed with te...

The Boys Scouts in Litigation

they affirmed their intention to found a Christian nation under God.1 Historian Frank Lambert refers to these men as the "Puritan ...

The Utilization of Personal Protection Equipment

equated with new technology. Still, this is an old problem. Other issues concern personal protection from biological agents. This ...

The Dollar and Sterling - Exchange Rate Fluctuations and Management

The writer looks at the value of the British Pound against the US dollar at three different dates. The patters are assessed and ad...

Gender and Society

The two greatest challenges faced in respect to gender roles is the use of the binary system and discrimination against women, and...

Suing Fast Food Restaurants For Obesity

The dictionary defines this phrase as: "in fact, whether with a legal right or not" and "acting or existing in fact but without le...

Is Globalization Synonymous with Americanization?

(Friedman, 2000). Naomi Klein is against globalization and also sees the process as one tjhat is spreading American values...

Herbert Gans/Urban Villagers

slum" and while its residents had their own problems, these difficulties did not evolve from living in this neighborhood (Gans xiv...

A Look at Two Frivolous Legal Cases in the Media

but the true facts reveal McDonalds true colors and why this elderly woman received such a large award. The facts of the case are ...

Is Attention Deficit Hyperactivity Disorder (ADHD) Over Diagnosed?

to high increased use, but this may also be down to increased acceptance and a low baseline. To assess whether or not there is a...