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Essays 61 - 90

International Financial Reporting Standards and US GAAP

and the US GAAP for fair value measurement and for disclosing that information. The suggestion was to have wording that was identi...

The Cash Flow Statement

The paper is a presentation design to explain the purpose and presentation of the cash flow statement to someone with only a limi...

How Accounting Rules Change

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

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...

Performance Accounting

in future planning and controlling costs, and it may be useful in evaluating performance. It certainly directly relates to the or...

Overview of Financial Accounting Theory

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

Journal of Accountancy Article Evaluation

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

Goodwill Accounting

considered to be one of the most labor-intensive portions of accounting by many CPAs and accounting firms. "I must spend 50 perce...

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...

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...

SAFC 7; Using Cash Flow Information and Present Value in Accounting Measurements

This 3 page paper looks at the FASB statement of financial accounting concept (SAFC) 7 which deals with the measurement of future ...

Fraudulent Financial Statements and Detection Through Techniques of Data Mining

In seventeen pages the ways in which data mining can detect fraudulent financial statements in auditing and accounting businesses ...

INTERNATIONAL ACCOUNTING QUESTIONS

arent really very helpful, namely because they focus more on economies and economics, rather than hard-and-fast accounting rules. ...

Finance 101

The paper is presented as an introduction to for a student studying finance. A number of different terms and concepts are defined...

Projected Financial Performance of a New Restaurant

A business plan requires the presentation of the forecasted financial performance of a company. This report includes a five year p...

AMRE, ACCOUNTING FRAUD AND SAS 31

SEC eventually stepped in when the inflated financials came to light, and enforced actions against both company and officials for ...

Changes in The Popularity of Defined Benefit Pension Schemes There has been

a decrease in the use of defined benefit pension schemes and a movement towards defined contributions schemes. This paper looks at...

The Major Shifts in Practices in Management Accounting

among those as highly cognizant of precision in values as accountants by nature and by training tend to be. Instead, activity-bas...

The Differences Between Financial and Management Accounting

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...

Outline for Proposals for 10 Dissertations

easy to obtain. However, with organisations such as the Institute of Islamic Banking and Insurance in London there is a good sourc...

The Performance of Yahoo! 2007 - 2008

by January 2008 this had reduced to 19%. Bu feburary there was an even bigger falls as Yahoo! market share fell to 17.6%, they ar...

DOUBLE STANDARD BY ELLEN WATKINS HARPER

girl, outcast, forlorn/as thrown her life away?"). But the poet is adamant that both parties, the man and the woman involved in th...

Specific Topics Pertaining to National Standards

of standards as a vehicle for educational reform necessarily needs, first of all, to clarify how the No Child Left Behind (NCLB) a...

Financial Management of Domestic and Multinational Business

the management of costs. The movement of jobs to developing countries is one way that costs have been decreased, this was until re...

Financial Management of Domestic and Multinational Business

unless a domestic company set up a new facility or undertook to subcontract the work, however with the development of the practice...

Standards-Based Educational Reform

progress (AYP) goals will face corrective action (U.S. Department of Education, 2004). The term higher standards is found consist...

Japan's Outlook on World Politics

to repair the damage done its reputation by its fierce attacks on its neighbors throughout the region in the 1930s and 1940s. A re...

Increased Corporate Governance Effects Assessment

the long term. A third hypothesis is that these sustainably-minded organizations outperform non-Index firms over the long t...

Australian Accounting Standard AASB 138

so that it matching with the revenue it produces. Often this has been claimed as clashing with the concept of produce to acct for ...

The Importance of the Assurance Role of the Auditor

the annual accounts is to present the financial performance of the company for the last year, with the main stakeholder group bein...