"Accounting and reporting practices ethical dimension" Essays and Research Papers

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    Accounting

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    The basic accounting concepts have defined the conception of the preparation of financial statements and the process of preparation in the UK is well regulated. But financial accounting requires a fair amount of flexibility in some certain areas‚ so the need of judgements and estimations for accounts preparers is demand. Meanwhile it leaves a significant approach in accounting treatments. For example‚ when organizations decide which of several inventory valuation methods to utilize; managers make

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    Accounting

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    What is a theory? In this book we consider various theories of financial accounting. Perhaps‚ there¬fore‚ we should start by considering what we mean by a ’theory’. There are various perspectives of what constitutes a theory. The Oxford English Dictionary provides various definitions‚ including: A scheme or system of ideas or statements held as an explanation or account (description) of a group of facts or phenomena. Explanation or Account (description) of a group

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    The six Dimensions of Culture Armed with a large database of cultural statistics‚ Hofstede analyzed the results and found clear patterns of similarity and difference amid the responses along these five dimensions. Interestingly‚ his research was done on employees of IBM only‚ which allowed him to attribute the patterns to national differences in culture‚ largely eliminating the problem of differences in company culture. The six dimensions are: 1. Power/Distance (PD) "Power distance is the extent

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    Hofstede Cutlural Dimensions

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    References: 1. Marie-Joelle Browaeys and Roger Price - Understanding Cross-Cultural Management‚ 2008. ADLER‚ N.‚ and A. GUNDERSEN‚ 2008. International Dimensions of Organisational Behaviour. 5th ed. USA: Thomson Higher Education BROWAEYS‚ M.‚ and R

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    Financial Accounting

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    define accounting. What are the three main characteristics of accounting? Is accounting static or dynamic? Accounting collects‚ analyzes‚ measures and records financial information about an organization and reports that information to stakeholders and decision makers. Accounting has 3 essential characteristics. Accounting is the (1) identification‚ measurement‚ and communication of financial information about economic entities to interested persons. Like social sciences‚ accounting is largely

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    If we explore the Chinese culture through the lens of the 5-D Model‚ we can get a good overview of the deep drivers of Chinese culture relative to other world cultures. Power distance This dimension deals with the fact that all individuals in societies are not equal – it expresses the attitude of the culture towards these inequalities amongst us.  Power distance is defined as the extent to which the less powerful members of institutions and organisations within a country expect and accept that

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    accounting

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    receivables and percentage of sales are two accounting allowance methods used to reconcile customer accounts deemed noncollectable. When allowed by generally accepted accounting principles (GAAP)‚ these two strategies are preferred over direct write-off of bad debt expenses. Percentage of receivables and percentage of sales provide a business with the ability to accurately estimate the expected bad debt losses they will have in each succeeding fiscal reporting period." Percentage of sales method is a

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    accounting

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    Introduction to Accounting Accounting is a profession used to make financial and business decisions. Billions of dollars exchange hands every day‚ in millions of separate business transactions. These are recorded and reported on using a comprehensive set of guidelines‚ referred to as Generally Accepted Accounting Principles (GAAP). Brief History of Accounting Accounting was born before writing or numbers existed‚ some 10‚000 years ago‚ in the area known as Mesopotamia‚ later Persia‚ and today the

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    Accounting

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    U. S. Generally Accepted Accounting Principles (U. S. GAAP) and International Financial Reporting Standards (IFRS) There are numerous companies that use different types of accounting standards or rules. International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles the most popularly used by companies. IFRS is a set of accounting standards that provides a global framework for how public companies prepare and disclose their financial statements. The U.S. Generally

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    eighties Hungary adapted a democratic ideology. Since the switch to a democratic way of thinking Hungary has seen a slow tedious change in their dimensions of culture. Changes in context‚ collective/individual‚ power distance‚ uncertainty avoidance‚ and sex-role differentiation have been challenging for Hungarians to make. Understanding the five dimensions of their culture will make it easier to understand Hungarians. Context Context refers to the environment in which communication process takes

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