The impact of changing from Chinese GAAP to IFRS Name: Si Chen H00121138 Module: Coursework Assessment Abstract In the 21st century‚ economic globalization has become an investible trend. With the rapid growth of economic globalization and the growth of international capital markets‚ international accounting convergence has become an irreversibly realistic issue for countries
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Consistency of the data has to be verified before proceeding to more in depth analysis because all the variables have been calculated on a scale and reliability studies the value of measurement. It provides information about the internal regularity of the variables. The Cronbach Alpha Reliability analysis has been used and the Cronbach Alpha coefficient generated by SPSS gives an evaluation of the consistency. Generally‚ if a Cronbach Alpha coefficient of fewer than 0.60 is obtained‚ the internal
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employees products that satisfy their needs while they contribute toward attaining the objectives of the organization. Products can be identified as jobs‚ attitudes‚ behaviours’ or values of the organization (Quester and Kelly‚ 1999: online). The relevance of internal marketing to the success of an organization rest in the increased emphasis on service quality in customer oriented organizations. Although external marketing remains the most vital business development task; it is important to sell inwardly
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International Management Review Vol. 5 No. 2 2009 The Value Relevance of Fixed Asset Revaluation Reserves in International Accounting Gyung Paik Brigham Young University‚ Provo‚ Utah‚ USA [Abstract] The Securities and Exchange Commission (SEC) of the U.S. has recently proposed that all U.S. firms be required to issue financial statements in accordance with IFRS by 2014. Under IFRS‚ the rules for measurement of fixed assets are presented in IAS 16‚ which allows firms to choose either
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Academic Research Expose Effective Tax Rate[1]– A Comparison between IFRS[2] and US-GAAP[3] Identification of the Subject The topic I have chosen refers to the relative effective taxes on profits from concerns. To calculate the effective tax rate‚ divide the total tax liability divided in current and deferred taxes by the total taxable plus non-taxable income and multiply it with 100 to get a percentage[4]. MotivationThe main focus of my studies is on accounting‚ finance and taxation. Nowadays
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Golden Finger or Fat Finger ----Evaluation of the reliability in stock trading system SYSEN5300 Project Proposal Sep 25‚ 2013 Yicheng Huang Yuhong Ding Anuj Gautam Introduction and Statement of the project The stock trading system is always connoted as ‘Golden Finger’ for its amazing speed and striking efficiency to achieve the money snowballing in the stock market. High returns come with high risks. The reliability of the whole trading system is the key point deciding whether the
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EG40JQ/12 UNIVERSITY OF ABERDEEN SESSION 2011 – 2012 Degree Examination in EG40JQ SAFETY AND RELIABILITY ENGINEERING Friday 20 January 2012 Notes: (i) (ii) 2.00 p.m. – 5.00 p.m. Candidates ARE permitted to use an approved calculator Data sheets are attached to the paper. Candidates should attempt all FIVE questions. REGULATIONS: (i) You must not have in your possession any material other than that expressly permitted in the rules appropriate to this examination. Where
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After adapting the research instrument the researcher requested the supervisors to comment on the relevance of the given items to the content. The judgments of the supervisors were used to improve the instrument and to validate the measure. For instruments reliability‚ the reliability analysis was ensured through SPSS V20 Cronbach alpha was estimated. To determine appropriate question content‚ response time‚ and statistical analysis‚ a pilot
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The revised IFRS 3 and amended IAS 27 Changes to the IFRSs The main changes the revised IFRS 3 and amended IAS 27 will make to existing requirements or practice are: • Partial acquisitions. Non-controlling interests are measured either as their proportionate interest in the net identifiable assets (which is the original IFRS 3 requirement) or at fair value (which is the new requirement in US GAAP). • Step acquisitions: The requirement to measure at fair value every asset and liability at
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Gabriele Jahn‚ Matthias Schramm and Achim Spiller The Reliability of Certification: Quality Labels as a Consumer Policy Tool ABSTRACT. Given the large number of certification systems in the food industry‚ it is surprising that there are only a few research approaches to the economics of certification. Certification schemes are used to ensure marketing claims for unobservable quality attributes. Under asymmetric information‚ process-oriented quality characteristics such as organic farming‚ animal welfare
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