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Essays 391 - 420

WorldCom, Enron, and IAS

principles of accounting in the U.S. (Larson et al, 2001). Since that time, a number of authoritative bodies have been instituted ...

Nigeria and UK Accounting Standards

the UK are similar to those followed in the United States, with a few exceptions. The UKs management accounting also takes into ac...

Financial and Managerial Accounting

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

Magellan by Charles Corn

trade was the first world globalization effort, Corn insists on raising the question of Magellan. Other historians and commentator...

Accounting Methods

calculate a net profit ratio. If we look at a company such as Johnson and Johnson we need to look at the...

Investments, Comparisons, and IAS

2003). It is believed, by many experts, that adoption of IAS by most countries (the United States included) will end up establishi...

Asian Hotel Accounting

proficiency in accounting in another arena. The lodging industry has had increased competitive pressure so it is important that ...

Paul's Conversion/Acts 9, 22 & 26

this attests, the historiography and authenticity of Acts is well established, with many scholars supporting the idea that it was ...

Are Accounting Reforms And Legislation Are The Only Means By Which The Accounting Profession Will be Able To Regain Public Trust And Re-Establish Its’ Credibility?

fraud, and it was with this we might argue there was the first loss of confidence in the auditors. This case limited the liability...

Accounting: Principles-Based Or Rules-Based?

and diligence and independence at the auditing level" (Anonymous, 2003). From a broader perspective, one of the main reason...

Cost Accounting

Every plant manager and retailer understands that overhead, labor and the cost of materials combine to create the final cost of pr...

The Value of the NKT Accounts to Help with Decision Making

although annual reports can be very useful documents not only ion reporting results and potential strategies which may be relevant...

Frantek Case Study

Frantek. The way that revenue is recognized in a relativity simply concept and is found in FASB Statement of Financial Accountin...

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...

Management Accounting and Methods of Performance Assessment

development and so on) rather than departments. Some Methods - the Literature How, then, is accounting used as a performa...

Terrorism and Accounting

the regulations. For example, Prince Salman, Governor of the Riyadh Province is known to have said "If beneficiaries had used ass...

Effective Security Management Through Financial Management and Accounting Understanding

we need to consider is how we are defining security in this paper. Today security is associated with a physical threat, the use of...

The Accounting Practices in a Modern Business

flow (Scanlon, 2002). Later on in this paper, well discuss exactly how the Rigases family was able to inflate the subscriber accou...

Accounting Concepts and Reading Accounts

by the period over which it is creating revenue. For some items the historic cost is not a suitable measure. For example, building...

PRINCIPLES VS. RULES-BASED ACCOUNTING: AN ETHICAL STUDY

serious ethical situations could occur. In 2008, the SEC began allowing foreign corporations to file financial information...

IAS 37

an agreed payment date (IAS Plus, 2008). Where there is a provision made this is not presenting a certainty, just a probable even...

Cost of Equity and Cost of Debt at Disney Corp.

make an investment in a firm, either directly or in purchasing the shares in order to make a profit. The same risk and reward rela...

ACCOUNTING STANDARDS: PRINCIPLES VERSUS RULES

exactly, rules and principals are as they pertain to accounting. Its comforting to reach for rules in times of crisis, in order to...

Responsibility Accounting Applied to Coca-Cola

Every plant manager and retailer understands that overhead, labor and the cost of materials combine to create the final cost of pr...

SPE Accounting and Interpretation

that other entity and realizes the accounting principle shift as discussed by Schmutte and Duncan (2005). The scope of variable i...

SYSTEM THINKING AND THEORY OF CONSTRAINTS

of supply and inventory moves into a particular project, then goes through and ends up with the finished project. In a standard ma...

History of the Rolls Royce Energy Engineering, Marine, and Aerospace Company

the use of resources one strategy is to increase the income gained form services, this has been successful with services income in...

Global Accounting and International Standards

Therefore the general legal system seemed to let down the financial regulatory systems when fraud or malpractice was detected. We ...

GAAP Financial Reporting and Tax Accounting

As mentioned above GAAP stands for generally accepted accounting principles. GAAP principles are known mostly by financial advisor...

Public Companies' Accounting Methods

In a paper containing twenty pages manipulations and specific accounting methods public companies employ in order to ensure high s...