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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...

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 six pages standards and relationships between private institutions and the government are among the topics covered in this fina...

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

problems that -- if not somehow corrected -- will only serve to undermine the very objectives of global capitalism. "Too many lab...

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 five pages a memo format is used in an article evaluation based upon Financial Accounting Standards Board considerations. One ...

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

coordination and cooperation between nations. Under a system of floating exchange rates and high capital mobility, is monetary p...

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

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

hes making a bad joke (similar to President Bushs idiotic remarks at the recent environmental summit) or that hes writing a Swifti...

many in the accounting profession in Australia that there was a need for renewal of standards, which had become outdated.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

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

In nine pages this paper examines the global evolution of laws pertaining to intellectual property rights dating back to 1886 when...

quality because with such an auditing system, the company will monitor all its functions on a continual basis (Barnes, 1998). The...

Crevasse and Andrei Kakov sought to market services, namely that of high-end helicopter skiing excursions. Crevasse and Kakov nee...

executives from Silicon Valley tech corporations. After bemoaning the latest wave of corporate scandals, these executives discusse...

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

of trade with increasing levels of outsourcing, and with the ability of nations to undertake a degree of specialization there are ...

much in progress. For example, it can be seen that there are discrepancies in the levels of affluence between different countries,...

we may wish to consider, for instance, if the testing of an athlete may be seen as ethical, and why bother with the testing anyway...

the issue of general taxation and its harmonisation can be seen as a more controversial issue. To many countries there is a perce...

In nine pages this paper examines tax, VAT harmonization, the European Central Bank's role, and single currency in an assessment o...

these is food; this appears to be well under budget with 300,000 budgeted. However, sales were lower than expected, and food is ex...

scenarios to those mentioned above are to be avoided and increased clarity is to be achieved. However, it may be argued that many ...

poor labor relations and undertaking little or no development for the future. The annual accounts may be used to provide additiona...

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...

the business of PepsiCo (Traceable and Common Fixed Costs, n.d.). Transfer Pricing Transfer pricing is the "amount charged ...