"The political nature of accounting standard setting" Essays and Research Papers

Sort By:
Satisfactory Essays
Good Essays
Better Essays
Powerful Essays
Best Essays
Page 9 of 50 - About 500 Essays
  • Satisfactory Essays

    Accounting Standards issued by the ICAI Page 1 of 2 Accounting Standards issued by the ICAI Withdrawal of the Announcement issued by the Council on ‘Treatment of exchange differences under Accounting Standard (AS) 11 (revised 2003)‚ The Effects of Changes in Foreign Exchange Rates vis-à-vis Schedule VI to the Companies Act‚ 1956’ Accounting Standards (ASs) AS 1 Disclosure of Accounting Policies AS 2 Valuation of Inventories AS 3 Cash Flow Statements AS 4 Contingencies and Events Occuring

    Premium Balance sheet Generally Accepted Accounting Principles

    • 504 Words
    • 3 Pages
    Satisfactory Essays
  • Good Essays

    Choose one of the 3 main theories that explain the politic process of accounting standard setting and regulatory process in Australia. Explain critically the main elements of this theory and illustrate with examples. How does this theory operates in the real world. Public interest theory holds that regulation is supplied in response to the demand of the public as a result of inefficient or inequitable market practices. Initially it is assumed to benefit society as a whole rather than particular

    Premium Accountant Regulation Theory

    • 600 Words
    • 3 Pages
    Good Essays
  • Satisfactory Essays

    Accounting Standards-18 (AS-18): AS-18 deals with disclosure requirements in the Financial Statements in respect of the transaction with Related Party. As per AS-18‚ “Parties are considered to be related if at any time during the reporting period one party has the ability to control the other party or exercise significant influence over the other party in making financial and/or operating decisions” and Related Party transaction means “a transfer of resources or obligations between related parties

    Premium Corporation Types of business entity Types of companies

    • 379 Words
    • 2 Pages
    Satisfactory Essays
  • Good Essays

    Falling Political Standard in India K S VENKATARAMAN For running the administration of a State‚ the Chief Ministers are compelled these days to opt for jumbo cabinets! This is criminal waste of public money. During the periods of emergency in States‚ we see that two or three administrators run the state administration better. In these days of highly improved transport and communication‚ the whole world is becoming a global village. There is enormous scope for improving the standard

    Premium India Cabinet Westminster system

    • 818 Words
    • 4 Pages
    Good Essays
  • Powerful Essays

    1 . FASB Accounting Standards Codification (FASC) This section deals with certain general background considerations and information related to the FASC and the answers can be found by clicking the “About the Codification” and “Notice to Constituents” sections on the FASC Welcome Page. This section is a good general source of information about the FASC and should be reviewed prior to starting to answer the specific questions set forth in all sections. The related research questions that you must

    Premium Asset Inventory Balance sheet

    • 582 Words
    • 4 Pages
    Powerful Essays
  • Good Essays

    question arises‚ how much power and influence does the SEC have over the FASB pertaining to setting accounting standards? Do the SEC and FASB work together as believed by the authors of The Accounting Standards Setting Process in the U.S.: Examinations of the SEC-FASB Relationship ? Or is the FASB in complete control of the standard setting process? The SEC has the legal responsibility to set accounting standards‚ but gave this duty to the FASB. According to the article a lot of what the FASB does is

    Premium Standardization Accountant Hearing

    • 497 Words
    • 2 Pages
    Good Essays
  • Powerful Essays

    Uniformity of Accounting Standard and Conceptual Framework Executive summery Harmonization of the accounting standard and conceptual framework is emerging as a requirement for of the international community. As business cross national boundaries so the transecting parties need uniformity in the financial reporting for better understanding of the business conditions. The process of harmonization gets accelerated by the initiative of the two major standard setting body of the world IASB and FASB

    Premium International Financial Reporting Standards International Accounting Standards Board

    • 1873 Words
    • 8 Pages
    Powerful Essays
  • Good Essays

    of premium or discount on issue of debentures or bonds etc c) Amortisation of ancillary cost i.e stamp duty‚ registration charges‚ issue expenses etc AS -16 deals with how accounting of borrowing cost should be carried out. Applicability: Applicable to all levels of Enterprises Objective: Prescribe accounting treatment for borrowing cost .i.e if loan is borrowed for purchase of Asset‚ whether interest cost should form part of total cost or not.i.e it should be capitalized Important

    Premium Asset Finance Time

    • 505 Words
    • 3 Pages
    Good Essays
  • Good Essays

    between Governmental Accounting Standards Board (GASB) and Financial Accounting Standards Board (FASB) I realized that both play an important role in the accounting field. There are different objectives for each board and I will explain the similarities and differences. I will describe the role of government regulation in the application of accounting standards and reporting requirements. Finally‚ I will present a situation in a governmental accounting environment in which FASB standards would apply. The

    Premium Financial Accounting Standards Board Government State

    • 739 Words
    • 3 Pages
    Good Essays
  • Better Essays

    The primary role of management accounting is to information in a timely manner to the company’s provide relevant management to help them plan and control the activities of the organization and with which optimal and sound decisions can be made. All the topic areas examined relate to this primary role. Although this role and its related topics covered are clearly understood by most‚ if not all candidates or even managers in the organizations‚ different types of relevant information are needed for

    Premium Management accounting Association of Chartered Certified Accountants

    • 1248 Words
    • 5 Pages
    Better Essays
Page 1 6 7 8 9 10 11 12 13 50