CPA 104 FINANCIAL REPORTING MODULE 1 THE FRAMEWORK AND ITS APPLICATION IN FINANCIAL REPORTING Part A: The role of a framework of accounting in global financial markets Objective of General Purpose Financial Reporting To provide financial information about the reporting entity that is useful to existing and potential investors‚ lenders and other creditors in making decisions about providing resources to the entity. Key factors driving the globalisation of financial markets Technological innovation
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Ch 8: Financial Reporting and Management Reporting System GL master ledger: the principal file in the GLS database. Based on chart of accounts. FRS draws upon GL master to produce the firm’s financial statements General ledger history file and journal voucher history file- prior period info Responsibility center file: contains revenues‚ expenditures‚ and other resource utilization data for each responsibility center in the organization (used for responsibility reports) Budget master file: contains
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Ethics Considerations in Financial Management This analysis is to explain how ethics plays a role in financial decision-making. This analysis will explain how ethical considerations are involved in decision-making as pertains the article found on the Internet; will name the objectives of the organization‚ and describe how these objectives could influence the financial reporting decisions. Ethics and the Financial Decision-Making Process Ethics plays a large role in financial decision-making. A company’s
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RESEARCH PROPOSAL TITLE: FINANCIAL REPORTING TOPIC: MEASUREMENT BASES FOR FINANCIAL ACCOUNTNG-MEASUREMENT ON INITIAL RECOGNITION. BY: NAME: MIR THASEEN ALI MBA INNOVATIVE MANAGEMENT GROUP: C STUDENT ID NO: 39231 PRESENTED TO: DR OMER MASOOD. Measurement Bases for Financial Accounting — Measurement on Initial Recognition Contents Pages Introduction Summary Title Background 2.1 Aim
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1 ETHICS 1.1 Defining ethical behaviour Ethics is a philosophical term derived from the Greek word "ethos" meaning character or custom (Sims‚ 1992). Ethical behaviour is behaviour that is morally accepted as good and right‚ as opposed to bad and wrong (Wood‚ Zeffane‚ Fromholtz & Fitzgerald‚ 2006). An ethical dilemma requires a person to make a choice between competing sets of principles based on how morally good and right as opposed to how bad and wrong they are (Wood et al.‚ 2006). While striving
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A Conflict for Counselors Crystal Anderson University of Phoenix BSHS/332 Professional‚ Ethical‚ and Legal issues in Human Services Audra Stinson October 8‚ 2012 A counselor’s perspective Social workers study psychological and sociological
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percent acquisition‚ because of the 29 percent premium‚ the non-controlling shares are likely differ from the per share consideration given by Disney. The non-controlling interest is measured as the fair value given by Disney and the fair value of the non-controlling shares. d. If Marvel is dissolved (a merger)‚ Disney will record goodwill and Marvel’s assets and liabilities in its own financial records. Therefore‚ the consolidation process is unnecessary since there would be no records of Marvel
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Cover TRAINING PORTFOLIO for Anaesthetists in Training in the NHS A framework to manage the documentation supporting appraisal and the annual review of training Produced by The Royal College of Anaesthetists Educating‚ Training and Setting Standards in Anaesthesia‚ Critical Care and Pain Management 1 Divider Sheet NHS Appraisal Portfolio for Anaesthetists in Training in the NHS CONTENTS • • • • • • • Introduction Glossary Principles of appraisal Structure of the appraisal portfolio
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teaching practice The word reflection has been used consistently throughout our first module and has been seen to be prerequisite of good teaching and development. Reflecting itself has been a very useful practice. Taking the time to observe and analyse‚ whilst using a detailed checklist has also enabled us to use this process correctly. I have found that there are patterns within my reflective log and an awareness of what is needed to change in terms of improvement in my teaching practice and how
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Personal Values and Ethical Standards In order to start this paper‚ I had to make sure I knew the differences between values‚ moral and ethics. It’s believed that values are what we learn from childhood from parents and surrounding influences of adults involved in the child’s life. Morals are the beliefs developed from that value system and how one should behave in any given situation. Ethics on the other hand is how someone actually behaves in the situation that may test ones morals and values
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