7101AFE Financial Accounting Theory and Practice Tutorial Questions for Tutorials 1- 6: Semester 1 2015 TUTORIAL 1 - Semester 1 2015 Deegan Topic 1: Introduction to financial accounting theory QUESTION 1 – Question 1.2: If you developed a theory to explain how a person’s cultural background influences how they prepare financial statements‚ would you have developed a positive theory or a normative theory? The first of all‚ it is important to understand the mean by a ‘theory’. According to Contemporary
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A practical guide to segment reporting September 2008 PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2008 IFRS technical publications IFRS Manual of Accounting 2008 Provides expert practical guidance on how groups should prepare their consolidated financial statements in accordance with IFRS. Comprehensive publication including hundreds of worked examples‚ extracts from company reports and model financial statements. IFRS Pocket Guide 2008 Provides a summary
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Blog describing the ethical issues in international business practices Ethics is: Ethics‚ also known as moral philosophy‚ is a branch of philosophy that involves systematizing‚ defending‚ and recommending concepts of right and wrong conduct. The term comes from the Greek word ethos‚ which means "character". Ethics is a complement to Aesthetics in the philosophy field of Axiology. In philosophy‚ ethics studies the moral behaviour in humans‚ and how one should act. Ethics may be divided into four
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University of Phoenix Material Ethical Actions Worksheet Write a 100- to 150-word response to each of the following questions: • Was there anything in either the University Of Phoenix Student Code Of Conduct or the Student Code of Academic Integrity that surprised you? If so‚ what was it? Why were you surprised? If not‚ why not? When reading the Student Code of Conduct I don’t think anything really surprised me. I feel as an adult everyone should be able to conduct themselves as one. We as students
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5 Reporting and Disclosure Discussion Questions 1. Transparent financial reporting means that timely and accurate disclosures are made on all important matters affecting a company’s financial position and performance. It implies openness‚ communication‚ and accountability. Transparent financial reporting protects investors because nothing is hidden from them. Investors can better assess the risks of owning securities when information is truthful and complete. Transparent financial reporting
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Index 1 Introduction to segmental reporting 2 2 Origin of segmental reporting 2 2.1 The fineness-theorem 2 2.2 Market efficiency theory 2 2.3 Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability
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Governmental Accounting Standards Board and Financial Accounting Standards Board Analysis Paper ACC/460 October 28‚ 2013 Governmental Accounting Standards Board and Financial Accounting Standards Board Analysis Paper The purpose of this paper is to review‚ compare‚ and show the contrast between the two accounting standard boards; Governmental Accounting Standards Board (GASB)‚ and the Financial Accounting Standards Board (FASB). The objectives of both Boards will be discussed as well as similarities
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E: Respect for People’s Rights & Dignity Ethical Standards Ethical Dilemmas T P .. . .. . .. . . . . . . . . . . . . . .. .. .. .. .. .. .. .. .. .. .. .. .. . .. . .. . .. . .. . O R E I Principle A: Bene cence & Non-male cence Principle B: Fidelity & Responsibility Principle C: Integrity Principle D: Justice Principle E: Respect for People’s Rights & Dignity Ethical Standards Ethical Dilemmas T P .. . .. .
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------------------------------------------------- CHAPTER 3 ANALYSIS OF FINANCIAL STATEMENTS Please see the preface for information on the AACSB letter indicators (F‚ M‚ etc.) on the subject lines. True/False Easy: We tell our students (1) that to answer some of these questions it is useful to write out the relevant ratio or ratios‚ then think about how the ratios would change if the accounting data changed‚ and (2) that sometimes it is useful
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The Code of Ethical Practice adopted and promoted by YACVic outlines a set of youth work principles and practice responsibilities for all youth workers. In this essay I will discuss two of these practice responsibilities and demonstrate how they relate to the ‘Hub of Ethical Practice’. The YACVic Code of Ethical Practice is based on a human rights framework‚ it’s principles reflect underpinning values that inform youth work practice. The YACVic Code consists of ten youth work practice responsibilities
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