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Essays on accounting standards

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Accounting Standards

7 pages (1750 words) , Download 1
Politics have a lot of influences when setting the acceptable accounting standards. People who have their economic personal interests have used politics to set accounting standards, which are beneficial to them…
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Accounting Standards

7 pages (2439 words) , Download 2
This essay "Accounting Standards" discusses how business firms publish their company’s profitability and financial condition in their various financial and economic reports annually or quarterly. Investors and creditors around the world base their investment decisions on the capital markets in these reports. So, these reports need to be meaningful, transparent, and comparable in their content…
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Accounting Standards

6 pages (1898 words)
Nobody downloaded yet
This assignment "Accounting Standards" discusses accounting and other regulations that were implemented to stem off accounting scandals from happening again in the future. It also gives a look at the History of UK Accounting Standards…
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Harmonisation of Accounting Standards

6 pages (1500 words) , Download 4
HARMONISATION OF ACCOUNTING STANDARDS (Author’s name) (Institutional Affiliation) Abstract Efforts to harmonize accounting standards began decades ago, with the primary objective being the need to provide a professional shape and essence to accounting standards and the harmonization process in general (Organization for Economic Co-operation and Development 2007, pg.17)…
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Global accounting standards

8 pages (2000 words) , Download 1
The increasing importance of a single set of global accounting standards in international market has given rise to the debate.The decision on the part of the European Union to require its all the member states to adapt their local GAAPs with respect to the IAS/IFRS, proved to be a milestone in the journey of IASB towards the FASB…
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China accounting standards

3 pages (750 words) , Download 1
China accounting standards Introduction The accounting standards are a set of principles that provides the right direction in adopting accounting practices. The accounting standards play the role of standardizing the account practices across national and international boundaries…
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Unified Financial Accounting Standards

5 pages (1250 words) , Download 1
Unified Financial Accounting Standards
It is arguably true that the modern business world experience numerous business operations and relevant assessment measures that determine the success of such operations in the competitive world…
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Necessity of Accounting Standards

7 pages (2017 words) , Download 1
The paper “Necessity of Accounting Standards” focuses on transparency in financial reporting, and the existence of internal and external controls, which are the sheet anchors on which modern financial markets are based. These are ensured through accounting standards…
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Chinese Accounting Standards

4 pages (1000 words) , Download 1
Present Chinese accounting standards PRC GAAP and its implementation have their roots in Russian macro-economy oriented accounting system of early 1950s. Over a period of time China has adapted international accounting ways and aligned its PRC GAAP accounting standards on the line of international Standards IFRSs…
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Accounting standards board

3 pages (750 words) , Download 1
Accounting Standards Board (ASB) believes that the statement of principles is a narrative of the fundamental approach underlining the financial statements of all profit oriented businesses.This approach is intended to be up-to-date,consistent internally and should also be in line with all other approaches adopted in the world…
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New Zealand accounting standards

6 pages (1500 words) , Download 2
International Accounting Standards Board conducts public meetings to ensure transparency in order to produce new or updated financial reporting standards.This procedure has been adopted to ensure transparency and to involve the opinion of the public…
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International Accounting Standards

6 pages (1500 words) , Download 1
International Accounting Standards serve as one of the most important documents in the modern business world. The writer of this paper will discuss the International Accounting Standards -12, Income Taxes from the perspective of a financial analyst…
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International accounting standards

6 pages (1500 words) , Download 3
The purpose of this paper is to understand the implications the prevalent global financial crisis will have on the organizations that are placed in order to determine the accounting standards for firms to follow Now,in the U.S.,the applicable regulations are GAAP,while in Europe they are the International Financial Reporting Standards. …
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Principles-based accounting standards

1 pages (250 words) , Download 3
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Some recent discussions of U.S. financial reporting include implicit or explicit recommendations that the U.S. abandon the current allegedly "rules-based" system in favor of a "principles-based" system,with the implication that some or all of the current difficulties facing U.S. financial reporting would be alleviated or even eliminated by such a shift…
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International Accounting Standards

6 pages (1606 words)
Nobody downloaded yet
The paper "International Accounting Standards" examines how inventories should be treated in the financial statements, the statement of financial position and the statement of comprehensive income, scope, and measurement of IAS 2, how it is implied, in comparison with US GAAP…
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International Accounting Standards

16 pages (4000 words) , Download 1
The financial statements are generally composed of a) statement of financial position or some countries call them balance sheet and the b) statement of operations or some countries call it income statement.
These two financial statements are used by many sectors which includes the customers, creditors, suppliers, managers, board of directors, employees and labor unions, banks, government regulatory agencies and government tax agencies…
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Financial Accounting Standards

4 pages (1000 words) , Download 1
The Comprehensive Annual Financial Report is a comprehensive and in depth report written to present the financial condition of each state. It is responsible not only for presenting the state's activities but also for giving balances of the state's expenditures…
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International Accounting Standards Board

40 pages (10000 words) , Download 1
The study “International Accounting Standards Board” is an investigation of the embodiment of accounting theory, manifested in both positivist and normative elements, in the convergence of two accounting conceptual frameworks - the International Accounting Standards Board (IASB)…
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International Accounting Standards

6 pages (1500 words) , Download 2
The author identifies the roles of the International Accounting Standard Committee (IASC) in relation to the International Accounting Standards. The author also explains why the development of International Accounting Standards Considered is to be important and how the regulatory system is funded. …
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International Accounting Standards Board

4 pages (1000 words) , Download 2
TheIASB (InternationalAccounting Standards Board)is an independent standard-setting board, appointed and overseen by a geographically and professionally diverse group ofTrustees of the IASC Foundation who are accountable to the public interest" (IASB, n.d.).
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Accounting Standards Boards

4 pages (1000 words) , Download 1
Relationship between IASB and FASB. The IASB main aim is to make international financial reporting standards while FASB focuses on a rule based approach. The two boards IASB and FASB are working together since 2002…
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Australian accounting standards

11 pages (2750 words) , Download 2
The Financial Reporting Council (FRC) had decided to support the fact that Australian Accounting Standards would be consistent with the International Accounting Standards from the adoption onwards due to certain specific reasons. The first reason is the challenge that has been put upon the US GAAP standards…
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International Accounting Standards

16 pages (4000 words) , Download 3
Department of Accounting and Finance FINANCIAL ACCOUNITNG 2 INTERNATIONAL ACCOUNTING STANDARDS BOARD by and Number An assignment submitted in partial fulfilment of the assessment for the Financial Accounting 2 Table of Contents Chapter 1: Introduction 3 Chapter 2: IFRS and IASB 6 Chapter 3: IFRS and Fair Value System 11 Chapter 4: Practical implementation of International Financial Reporting Standards 15 Chapter 5: Conclusions, Implication and Recommendation 16 Reference List 18 Chapter 1: Introduction The main aim of the report is to elaborate the facts and objectives of IFRS and IASB…
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The Usefulness of Accounting Standards

7 pages (2220 words) , Download 1
The paper "The Usefulness of Accounting Standards" considers accounting standards conflict with the decision-making process of the company and may cause hindrance in the smooth data flow. The IASB should look at the issues the companies are facing in adopting these standards and develop more pragmatic ones.
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The Importance of Accounting Standards

4 pages (1000 words) , Download 2
The Importance of Accounting Standards to Financial Accounting First Last Name Name of Institution The Importance of Accounting Standards to Financial Accounting Introduction Successful business operation depends on the effective implementation of company policies…
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Harmonisation of International Accounting Standards

4 pages (1000 words) , Download 2
An author of this study "Harmonisation of International Accounting Standards" will highlight an importance of Culture in the Development of Accounting Standards. Therefore, the following writing will focus on various cultural aspects and values in order to analyze the thesis…
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Accounting standards: rules vs principles

9 pages (2250 words) , Download 2
In recent times accounting and financial scandals have brought to fore the issue of accounting standards.Currently rule-based accounting standards are longer and more complex filled with specific details in an attempt to address as many potential contingencies as possible…
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Financial Reporting - International Accounting Standards

12 pages (3000 words) , Download 3
The researcher of this essay focuses on the discussion of financial reporting and analyzing the issue of international accounting standards. The essay discusses about development of International Financial Reporting Standard for small and medium sized entities and the modifications thereof…
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Country Differences in Accounting Standards

4 pages (1000 words) , Download 1
The organization serves as the successor to the International Accounting Standards which existed between 1973- 2000. The IASB uses an accounting framework instead of standards to solve…
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Accounting Standards: Rules versus Principles

9 pages (2458 words) , Download 2
The author states that the role of professional judgment became unimportant and rules took over professionalism. So, the debate started on whether the current financial reporting system in the U.S. is undesirable or inappropriate because it is rule-based…
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International Accounting Standards

7 pages (1750 words) , Download 4
International Accounting Standard – 17 Accounting for Leases Name IAS 17 - Leases The objective of IAS 17 is to suggest, for lessees and lessors, an appropriate accounting treatment and disclosures to apply when accounting for leases…
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History of International Accounting Standards Board

7 pages (2181 words) , Download 1
In the paper “History of International Accounting Standards Board” the author focuses on an independent organization internationally recognized for its struggle concerning the formulation, development, and implementation of International Accounting Standards (IAS)…
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Practical Lessons in Applying Accounting Standards

7 pages (1750 words) , Download 1
This paper, Practical Lessons in Applying Accounting Standards, declares that one of the reasons why most writers have not been able to capture their reader’s interest is due to their lack of correct use of rhetorical analysis. In order to create an effectively written speech or present one’s ideas in writing…
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Governmental Accounting Standards Board (GASB) and Financial Accounting Standards Board (FASB) Analysis

2 pages (500 words) , Download 2
Free
GASB and FASB Student ID Lecturer Submission Date University Abstract Governmental Accounting Standards Board or GASB for short stands for the group which is authorized by the accounting profession and its professionals to actually establish a generally accepted set of accounting principles (GAAP) which are applicable to state as well as local governmental entities…
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Accounting Standards in the next five years

1 pages (250 words) , Download 2
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Will there be one set of accounting standards in use throughout the world in the next five years?" Over the last several years, there have been a growing number of calls for a single accounting standard to be put in place worldwide…
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The IFRS and the Accounting Standards

4 pages (1185 words) , Download 2
The paper “The IFRS and the Accounting Standards” analyzes a set of the framework that aims to standardize the reporting system for the accounting profession. It was established just recently, and accordingly, many countries have adopted it due to its purported aim…
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Financial Accounting Standards Board (FASB). Accounting Standards In The USA. Ethics And Accounting Profession

5 pages (1250 words) , Download 1
Financial Accounting Standards Board (FASB).
As an accountant if I had a chance of working for one of these three boards I would choose the Financial Accounting Standards Board (FASB). My entire accounting training has been based on GAAP…
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Accounting Standards at Bank of China

11 pages (2750 words) , Download 1
This paper is based on the 2005 annual report of the Bank of China (BOC), the oldest and second biggest bank in the People’s Republic of China. The first part is a critical discussion of the institutional, external, and cultural influences on the bank’s financial reporting systems…
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Current Accounting Standards In The USA

1 pages (250 words) , Download 1
Free
The current accounting standards in the United States of America are ethically based. Ethics and integrity are two of the values that all accountants uphold at all times when working the profession…
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Insurance Contracts in International Accounting Standards

6 pages (1867 words)
Nobody downloaded yet
The essay "Insurance Contracts in International Accounting Standards" discusses about the International Accounting Standards Board (IASB) in general and the IFRS 4 Standard in particular in an exhaustive manner. IFRS 4 is the first ever accounting standard on insurance contracts from the IASB…
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International Accounting Standards and Accounting Quality

12 pages (3466 words) , Download 2
This paper "International Accounting Standards and Accounting Quality" presents the International Accounting Standard 17, which purpose is to set the accounting policies and disclosures that are relevant to be used with regard to operating and finance leases…
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The adoption of International accounting standards

2 pages (500 words) , Download 1
Free
Implementation of IAS is strategic in nature providing long-term security to firms despite short term expenses. The law requires firms to take concrete steps to ensure employee capacity building, asset and liability management evaluation of financial instrument and more visibility of financial statements…
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Provision Accounting and International Accounting Standards

5 pages (1250 words) , Download 1
The conventional accounting practices with respect to the treatment of the company's liabilities and creation of provisions have had abounding contribution to the manipulation of financial information. This activity on the part of the company and its management disregarded the elements of maximum disclosure and fair representation of the company's financial position and performance as contrary to the International Accounting Standards (this has not been taken from any textbook, neither previously nor now, however I've split the sentence)…
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International Accounting Standards in Saudi Nationals

15 pages (5904 words) , Download 1
The aim of this study “International Accounting Standards in Saudi Nationals” is to practically examine the relationship between several firm-specific attributes: firm size, leverage, assets-in-place, and other determinants, and the level of annual report disclosed by 72 non-financial companies…
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Tax Avoidance OR International Accounting Standards

15 pages (3750 words) , Download 1
A Critical Analysis of the Concept of Tax Avoidance and an Assessment of the Popular Trends in Tax Avoidance in the UK Corporate Sector & the Role of Stakeholders. Chapter 1: Introduction There are two main categories of taxes (Blankson, 2004). These are the personal taxes and corporate taxes…
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Comparison of Accounting Standards of FASB and IASB

4 pages (1000 words) , Download 1
The paper will give a final recommendation as to which accounting standard the organization should adopt when preparing its financial statements such as statement of financial position, statement of changes in equity, statement of profit and loss and other comprehensive income, and statement of cash flows…
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Progress on G20 Summit on Accounting Standards

9 pages (2648 words)
Nobody downloaded yet
In the paper “Progress on G20 Summit on Accounting Standards” the author examines the Group of Twenty (or more popularly called the G20), which was formed in 1999 to “bring together systematically important industrialized and developing economies to discuss key issues in the global economy”…
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International Accounting Standards Board's Importance All Across the Globe

5 pages (1609 words) , Download 1
The paper "International Accounting Standards Board's Importance All Across the Globe" states  IASB has emerged as a global answer to accounting policy discrepancies. EU had already accepted it as their standard. The challenge lies in its uniform implementation and proper monitoring and interpretation.
 
 
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Pros and Cons of the Implementation of Accounting Standards

5 pages (1250 words) , Download 3
The present essay provides an insight into the pros and cons of the implementation of accounting standards and the need for standardization of financial reporting in Europe.The debate on the advantages and disadvantages of accounting standards…
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Executive summaries of Should Small Businesses Adopt New Accounting Standards

2 pages (500 words) , Download 1
Free
The American Institute of Certified Public Accountants (AICPA) Director Bob Durak defines small and medium sized businesses (SMEs) as those businesses that are usually managed by their owners. This means that they operate as sole proprietorship businesses. Such businesses do not…
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