CASE ASSIGNMENT INTERNATIONAL FINANCIAL REPORTING STANDARDS MASTER OF SCIENCE IN BUSINESS EK337EPERSPECTIVES ON INTERNATIONAL ACCOUNTING SPRING 2013 CANDIDATE NUMBERS: 28 32 76 87 UniversitetetiNordland 1 CONTENT Introduction……………………………………………………..3 Theoretical Framework………………………………………….5 Advantages……………………………………………………....5 Disadvantages…………………………………………………....6 Challenges………………………………………………………..6 Analysis………………………………………………………….7 Conclusion………………………………………………………10
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Accounting Ethics Accounting Ethics‚ Second Edition. Ronald Duska‚ Brenda Shay Duska‚ and Julie Ragatz © 2011 John Wiley & Sons‚ Ltd. Published 2011 by John Wiley & Sons‚ Ltd. ISBN: 978-1-405-19613-0 Foundations of Business Ethics Series editors: W. Michael Hoffman and Robert E. Frederick Written by an assembly of the most distinguished figures in business ethics‚ the Foundations of Business Ethics series aims to explain and assess the fundamental issues that motivate interest in each of
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Objectives Accounting and the Business Environment 7111AFE Topic 1 1. Use accounting vocabulary. 2. Apply accounting concepts and principles to business situations. 3. Use the accounting equation to describe an organisation’s financial position. 4. Use the accounting equation to analyse business transactions. 5. Preparation of financial statements. 1-2 Objective 1 Accounting... is an information system that... Use accounting vocabulary measures business activities‚ processes information
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perceived. In an accounting context‚ the sustainability reporting has evolved into a kind of tool for an organization to show and present its Corporation Social Responsibility. Moreover‚ it is also the expectation for the business organization to operate in a sustainable way. In the recent researches‚ there are sufficient evidences show how important the sustainable development to the community? How the conventional accounting evolve into two breeds of accounting‚ which are social accounting and environment
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ACCOUNTING THEORIES 1. What is the difference between a positive theory of accounting and a normative theory of accounting? 2. What do we mean when we say that ‘theories are abstractions of reality’? Do you agree that theories of accounting are necessarily abstractions of reality? 3. Identify and explain 5 different criteria we might use to establish a theory as being suitable for use in our research. 4. Is the study of financial accounting theory a waste of time for accounting
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9.5 Manager’s Information Advantage 9.5.1 Earnings Management 9.5.2 Controlling Earnings Management 9.6 Discussion and Summary 9.7 Agency Theory: A Bondholder-Manager Lending Contract 9.8 Implications of Agency Theory for Accounting 9.8.1 Is Two Better Than One? 9.8.2 Rigidity of Contracts 9.9 Reconciliation of Efficient Securities Market Theory with Economic Consequences 9.10 Conclusions on the Analysis of Conflict Copyright © 2009 Pearson Education Canada
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MODULE 1 Management Accounting Module 1 Management Accounting Objectives Aim To provide an understanding of the nature of management accounting and its role in the process of managing and controlling the enterprise. Key Concepts ▪ Management accounting ▪ Management control ▪ Decision making Learning Outcomes By the end of this section you should be able to understand: ▪ The purpose of management accounting ▪ The concepts and processes of control. The
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GOVERNMENTAL ACCOUNTING EXAM 3 - CHAPTERS 8 THRU 10 Select the best answer for each question and enter your answers on the answer sheet sent with the exam. Submit only the completed answer sheet‚ not the entire exam. Please write your name on the answer sheet. 1. General long-term debt of a governmental entity includes a) All future financial obligations. b) All future financial obligations that result from past transactions. c) All future financial obligations
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ACCT2060 INTRODUCTORY ACCOUNTING REVISED COURSE SCHEDULE FOR SEMESTER 1‚ 2013 WEEK | LECTURE | NOTES | RECOMMENDED TUTORIAL/HOME WORK | | | | COMPREHENSIONQUESTIONS | APPLICATION ANDANALYSIS EXERCISES | SYNTHESIS AND ANALYSIS PROBLEMS | BUSINESS CASES | 1 | TOPIC 1CH 1 Introduction | | | | | | 2 | TOPIC 2CH 3 Business Structures | | 1.7‚ 1.8‚ 1.12 | | | 1.40‚ 1.42 | 3 | TOPIC 3CH 4 Business Transactions | ‘Capturing accounting information: journals and ledger accounts’ pp.
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profit. Income refers to the increase in economic benefit during the accounting period in the form of inflow or enhancement of assets or decrease of liabilities that result in increase in equity. There are two types of income. First‚ sales revenue refers to income earned in the course of business activity for example a coffee house selling coffees. Second‚ gain refers to income that does not arise from the
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