Question 3: Paragraph 81 states that if the amount of consideration to which an entity will be entitled is variable‚ the cumulative amount of revenue the entity recognizes to date should not exceed the amount to which the entity is reasonably assured to be entitled. An entity is reasonably assured to be entitled to the amount allocated to satisfied performance obligations only if the entity has experience with similar performance obligations and that experience is predictive of the amount of consideration
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School of Economics and Management /HES Management Accounting Year 1 Answers Codes: MA1VP1EL01-‚ MA1VP1ES02‚ - MA1VP1FAO1-‚ MA1VP1IM01 -‚MA1VP1TA01 - Test 2-resit Programs: IBMS‚ IBL‚ IFM‚IM and TMA Date: January 23‚ 2013 Time: 17.15-19.15 hrs Allowed: HvA-calculator (non-programmable) Scrap paper Not allowed: Dictionary‚ books‚ other papers than handed out Number of points per question: Question I II III IV V Total Points
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Positive Accounting Theory: A Ten Year Perspective Author(s): Ross L. Watts and Jerold L. Zimmerman Reviewed work(s): Source: The Accounting Review‚ Vol. 65‚ No. 1 (Jan.‚ 1990)‚ pp. 131-156 Published by: American Accounting Association Stable URL: http://www.jstor.org/stable/247880 . Accessed: 31/10/2011 02:22 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use‚ available at . http://www.jstor.org/page/info/about/policies/terms.jsp JSTOR is a not-for-profit service
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136 Positive Accounting Theory and Science JCC Journal of CENTRUM Cathedra ™ Positive Accounting Theory and Science by M. Humayun Kabir Senior Lecturer‚ Faculty of Business Auckland University of Technology‚ Auckland‚ New Zealand Abstract This paper examines the development of positive accounting theory (PAT) and compares it with three standard accounts of science: Popper (1959)‚ Kuhn (1996)‚ and Lakatos (1970). PAT has been one of the most influential accounting research programs
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POSITIVE ACCOUNTING THEORY‚ POLITICAL COSTS AND SOCIAL DISCLOSURE ANALYSES: A CRITICAL LOOK* Markus J. Milne Accountancy and Business Law University of Otago Dunedin New Zealand Ph: 64-3-479-8120 Fax: 64-3-479-8450 Email: mmilne@commerce.otago.ac.nz * The author would like to thank Alan MacGregor‚ Carolyn Stringer‚ Gregory Liyanararchchi‚ Ros Whiting and an anonymous conference reviewer for their helpful comments on earlier drafts of this paper. Thanks are also due to seminar participants
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Faculty of Commerce Faculty of Commerce - Accounting & Finance Working Papers University of Wollongong Year The Critique of Accounting Theory M. Gaffikin University of Wollongong‚ gaffikin@uow.edu.au This working paper was originally published as Gaffikin‚ M‚ The Critique of Accounting Theory‚ Accounting & Finance Working Paper 06/25‚ School of Accounting & Finance‚ University of Wollongong‚ 2006. This paper is posted at Research Online. http://ro.uow.edu.au/accfinwp/41 06/25 University
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3101AFE ACCOUNTING THEORY AND PRACTICE TUTORIAL 1 - Semester 2 2014 Deegan Topic 1: Introduction to financial accounting theory QUESTION 1 - Question 1.8: What is the difference between developing a theory by induction and developing a theory by deduction? As explained in this chapter‚ theory that is developed through induction is developed as a result of undertaking a series of observations of particular events‚ and on the basis of these observations‚ a theory is developed. Early
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DOWNLOADACC 349 Final Exam 1) What is the best way to handle manufacturing overhead costs in order to get the most timely job cost information? 2) At the end of the year‚ manufacturing overhead has been over applied. What occurred to create this situation?3) Luca Company over applied manufacturing overhead during 2006. Which one of the following is part of the year end entry to dispose of the over applied amount assuming the amount is material4) Which of the following would be accounted for using
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University of Wollongong Research Online Faculty of Commerce - Accounting & Finance Working Papers 2005 Faculty of Commerce Regulation as Accounting Theory M. Gaffikin University of Wollongong‚ michael_gaffikin@uow.edu.au Recommended Citation Gaffikin‚ M.‚ Regulation as Accounting Theory‚ School of Accounting & Finance‚ University of Wollongong‚ Working Paper 9‚ 2005. http://ro.uow.edu.au/accfinwp/50 Research Online is the open access institutional repository for the University of
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Question 1 0 out of 1 points If the opening balance of equity is $45‚000‚ the closing balance is $60‚000 and profit is $27‚000‚ calculate the amount of dividends paid which will appear as a financing outflow in the statement of cash flows. Answer Selected Answer: Nil. Correct Answer: $12‚000. Question 2 1 out of 1 points If ’other expenses’ in the profit and loss report is $32‚000 including $8‚000 of depreciation‚ accrued ’other expenses’ at the beginning
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