"I the regulatory and conceptual framework of financial reporting as set by the iasb" Essays and Research Papers

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    Conceptual

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    The Modular Teaching Approach in College Algebra: An Alternative to Improving the Learner’s Achievement‚ Persistence‚ and Confidence in Mathematics Maxima J. Acelajado De La Salle University Phillipines Abstract This experimental study used a pretest-posttest design to determine the effects of the modular teaching approach on the achievement‚ persistence‚ and confidence in mathematics of 24 freshmen (12 high ability and 12 low ability students) from the College of Business and Economics

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    Abstract The study focused on the adoption process of International Financial Reporting Standards (IFRS) on a developing economy‚ with particular reference to Nigeria. The paper is based on the data obtained from literature survey and archival sources in the context of the globalization of International Financial Reporting and the adoption of International Financial Reporting Standards (IFRS).Nigeria has embraced IFRS in order to participate in the benefits it offers‚ including attracting foreign

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    collecting‚ analyzing‚ and sharing tabular data sets. It displays multiple cells usually in a two-dimensional matrix or grid making up of rows and columns. Each cell contains alphanumeric text‚ numeric values‚ or formulas (Wikipedia‚ 2011). Bagranoff (2010) thought spreadsheet allows users to make complex calculations automatically and to change single number and update all related numbers at the click of a mouse. As one of the most popular financial software‚ spreadsheet is widely applied in areas

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    are the major regulatory bodies in finance and accounting: • The Financial Accounting Standards Boards (FASB) o This body is responsible for setting standard for reporting information on finances to the public. The principles of the GAAP are used to establish the standards set by this governing body. The body is responsible to protect investors and the public from companies that may commit fraud. This brody serves as a source to resolve issues surrounding accounting and reporting issues. • Internal

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    Introduction: Conceptual frameworks (theoretical frameworks) are a type of intermediate theory that attempt to connect to all aspects of inquiry (e.g.‚ problem definition‚ purpose‚ literature review‚ methodology‚ data collection and analysis). Conceptual frameworks can act like maps that give coherence to empirical inquiry. Because conceptual frameworks are potentially so close to empirical inquiry‚ they take different forms depending upon the research question or problem. The Conceptual Framework of Accounting

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    The Regulatory Process

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    Both political and career executives have a limited set of tools available to achieve policy objectives. Specifically‚ executives can: 1. Direct Federal resources toward achieving policy objectives‚ which requires mastery of the budgetary process; 2. Direct private resources toward achieving policy objectives‚ which requires mastery of the regulatory process; 3. Use the way the Government operates (e.g.‚ what it buys‚ how it interacts with constituencies‚ how it delivers services‚ etc.) to support

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    Segmental 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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    Causal reasoning in financial reporting and voluntary disclosure This paper examines causal reasoning‚ applying the theories to financial reporting. Causal reasoning involves diagnosis (determining the cause of an effect) and prediction (vice versa). These are important and commonplace amongst analysts‚ investors and management regarding company earnings and share prices. However‚ there is very little recent research employing causal reasoning theories to this field. Attribution theory describes

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    Paper Part 1 Total assets at the end of its most recent annual reporting period? Why is this important? According to Sirius XM Radio Annual Sec Filing Form 10-K for The Year 2011 (2012)‚ the total assets for the company had at the end of calendar year 2011 is $7‚495‚996. This number is equal to the total liabilities and stockholders’ equity and a 1.5% increase from the previous year. Total assets at the end of the previous annual reporting period? Total assets for the previous year were $7‚383‚086

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    Reporting and Disclosure

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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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