198 Accounting Standard (AS) 14 (issued 1994) Accounting for Amalgamations Contents INTRODUCTION Definitions EXPLANATION Types of Amalgamations Methods of Accounting for Amalgamations The Pooling of Interests Method The Purchase Method Consideration Treatment of Reserves on Amalgamation Treatment of Goodwill Arising on Amalgamation Balance of Profit and Loss Account Treatment of Reserves Specified in A Scheme of Amalgamation Disclosure Amalgamation after the Balance Sheet Date ACCOUNTING STANDARD
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ETHICS IN ACCOUNTING Presented by: Rojina Sapkota Abhilasha Thapa Pooja Shah Sandeep Gautam Mendhala Lama Gurung AND THE ACCOUNTING PROFESSION What is ETHICS? -All about making right choices and producing good behavior What is ETHICS in ACCOUNTING? -Being responsible enough to behave as a TRUSTWORTHY accountant. ROLE/IMPORTANCE OF ETHICS IN ACCOUNTING To provide true knowledge of the financial transactions taking place. To ensure correct decision making . WHAT IS AN ETHICAL DILEMMA
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cc | 2012 | | Earl-Rae Husselmann Grade 10 C | [Accounting: case study] | | | Question 1: 1.1. They indentify fraud and try to find out why people commit such crimes. Teach or enrich people by letting them know what is right. They probably teach people or students how to uncover fraudulent acts carried out by citizens. They try to find the causes for people committing white-collar crimes. 1.2. Anything to do with fraud and bribery or corruption involving finance. People who
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ASSIGNMENT (Stage 1) ACCT 11059 – Using Accounting For Decision Making Prepared By Lingdi Fu (s0210541) Lecturer & Tutor’s Name: Mitch Hsu Due Date: Saturday‚ 4th August 2012‚ 11:00 PM Step1 During carefully and thoughtfully read through the firm’s latest annual report. We can find the company is called GR Engineering Services. It is an Australian Securities Exchange (ASX) listed public company located in 183 Great Eastern Highway‚ Belmont. The principle activities of the company is
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Nurse Manager has demanding and difficult job which includes directing with people having different education‚ personalities and skills in order to provide high quality and safe patient care (Shirey & Doebbeling‚ 2010). It is important that nurse managers needs to prefer various responsibilities for financial management‚ patient outcome‚ resource utilization and staff performance along with ensuring care that is delivered in accordance with the organizational policy and standards of practice (Force
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Manager induction standards Standards for managers new in post in adult social care‚ including those managing their own support workers 2012 ‘Refreshed’ web edition‚ with guidance and certificate we help employers to manage their workforces Contents Introduction Core standards 1 2 3 4 5 6 7 8 Governance and accountability Systems and processes to promote communication Partnership working and relationships Using person-centred practice to achieve positive outcomes Team leadership and management
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Running head: Assignment 1 "Review of Accounting Ethics" Christopher Nevels Dr. Peter McDanel Acc 557 10-28-12 Review of Accounting Ethics Ethics is a very important aspect of accounting and should be taken very seriously as accountant. Shareholders‚ potential shareholders‚ and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about investment
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Perspective ALGIN V. GULTIA COMA 107 CASE STUDY I. INTRODUCTION He was born on May 5‚ 1969 to Nicanor Tampipi Rellon‚ a teacher and retired Tagum Municipal Agriculturist and Lucia Antalan Lopez Rellon‚ retired public teacher. He finished Bachelor of Science in Education - Magna Cum Laude and MA in Education (Academic) at University of Mindanao‚ Master in Public Administration major in Government Administration at Ateneo de Davao and PhD in Development Studies (Academic). He is married to Sheeder
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Ethics Case Study February 28‚ 2011 NAME HERE Jerry’s medical training does not qualify him to issue the refill order. The patient’s physician is the one who needs to determine whether or not the patient should have a prescription of Valium issued for his flight or not. Jerry’s medical training does not qualify him to issue any prescription to any patient regardless of what it is and who it is for. If a patient’s prescription request was for control of high blood pressure that the patient
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sentenced to 10 years. He had moved company cash into his personal bank account. Some of this was used to buy Polly Peck shares to keep the price up. In 2002 the accounting disciplinary body‚ the Joint Disciplinary Tribunal‚ fined Stoy Hayward £75‚000 for its role as group auditor to Polly Peck. Erdal & Co‚ the north Cypriot accounting firm was also fined for its audit of the north Cypriot subsidiaries of Polly Peck in 1988 and 1999. 2. Enron 2001 Massive fraud. AA helped to set up off balance
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