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Essays 31 - 60

United Group Limited, Woodside Petroleum Limited and Babcock & Brown Limited

to United Group Ltd. As part of the growth there has been a strategy of acquisition, companies acquired which have added r...

South Africa's Accounting Standards

In thirteen pages this paper compares South Africa's accounting structure to the U.S. and considers its international accounting s...

Reasons for International Accounting Standards' Usage

them to obtain international investment, not only de to increased understanding of the accounts, but also as a result of the creat...

WORLDCOM AND FRAUDULENT ACCOUNTING

2005). The result would be an increase in the current years EBIDTA (Scharff, 2005). The line costs, in fact, were the main ...

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...

Appropariate Guidance and Standards for the Consolidation of Special Purpose Entities and FASB

does believe that: "most SPEs serve valid business purposes, such as isolating assets or activities to protect the interests of c...

Financial and Managerial Accounting

the companys present and future performance, rather than past history (Managerial accounting - an introduction). They relate only ...

Accounting: Internal Controls

discusses internal controls in its report, Enterprise Risk Management - Integrated Framework. COSO defines internal control as a ...

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 WorldCom Meltdown

thousands of businesses around the world" (Moberg and Romar, 2002). It also carried "more international voice traffic than any oth...

Enron's Failure and its Reasons

accounting system it may be argued that a collapse in the style of Enron is much more unlikely due to very different accounting en...

eCommerce Issues

(Fixmer, 2002). Network security. By 2002, there had been few lawsuits in this area, but even then it was recognized as on...

Defining International Accounting Terms and Looking At Regime Differences

Standards Board (IASB). The board is made up of representatives from the accounting professions in many countries, and the standar...

Post Arthur Anderson and Enron Accounting Implications

the financial statements. This sent investors scrambling. Nancy Temple was viewed as the culprit (by both the courts and observers...

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...

Pros and Cons of International Accounting Standards

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

Accounting for Impairment of Assets

to implement IASC in the union by 2005 nearly 80% backed the move ((Journal of Accountancy, 2001). In addition more than two thir...

Debate on the Necessity of IAS

however, is based more on general principles, which force auditors to comply with the spirit of the law, rather than the letter of...

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...

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...

Complexities of IAS

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

Revenue Recognition at Carlton; A Case Study

system that has not been sent out and the purchase is under a bill and hold arrangement. The company have paid $175,000 against a ...

Accounting in China

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

Rio Tinto

to the company and also gives them a much easier route to withdraw should then need to do so. Rio Tinto use their bargaining power...

Applications of Corporate Governance Issues to McBride Financial Services

in an accounting system that made many of the concealments that took place legal, or at least borderline, and the attitudes of tho...

Application of I.A.S.-1

important. It is also not limited to those nations with a well-established corporate base, either. Many of the worlds developing...

Investment Questions; Regulation, Bonds and Risk

In the financial markets are regulated by the Securities and Exchange Commission (SEC). The principal purpose of the SEC is to "pr...

Accounting Questions

rules and audits the accounts. When looking at the failure of Enron it is these accounting standards that appear to fail. In looki...

Fraud - The Legal and Ethical Dimensions

fraud when accounting (Miller & Bahnson, 2005). In addition to the GAAP standards, some businesses, especially those outside the U...

Research Results: Have Attitudes Towards Whistle Blowing Change since Enron?

The writer analyses survey results provided by the student. The survey was undertaken to determine whether or not attitudes toward...