CASE 4-1: Bessrawl Corporation Reconciliation of net income from U.S. GAAP to IFRS 2011 Net Income according to U.S. GAAP attributable to equity holders of Bessrawl Corporation ………… $1‚000‚000.00 IFRS adjustments: Add: Reversal of inventory cost written down to replacement cost….. 10‚000.00 Less: Additional depreciation of building after 2011 revaluation……..
Premium Generally Accepted Accounting Principles Depreciation Balance sheet
Executive Summary This report challenges the question of whether pornography is morally ethical or unethical and how society views it today. There were three key ethical theories used to related and cross-examine to see and understand the different views of pornography and how each ethical theory provides a different reasoning behind it. Whether pornography is ethical or unethical in society‚ this research paper provides you with concrete examples of why our society feels the way they do about pornography
Premium Ethics Morality
Effect of Unethical Behavior Article Analysis Rebecca Shaffer Acc/291 12/10/2012 David Mobile Effect of Unethical Behavior Article Analysis In the Accounting profession there are many situations that lead to the unethical behavior in this profession. Situations such as the misuse of company funds‚ exaggerating the value of a company’s assets‚ insider trading‚ and inflating revenues. When you choose to become an Accountant you take on a great deal of responsibility not only to the corporation
Premium Finance Sarbanes–Oxley Act Public
Case summary – Enron Corporation’s Weather Derivatives Steve Haik‚ Dan Sleker and Bas van Bellegem – March 2003 Background In October Mary Watts‚ CFO of Pacific Northwest Electric (PNW) reviewed the forward plan for PNW’s 200-2001 season. PNW’s has been experiencing nearly no EPS growth since 1995 due to deregulation and warmer-than-average winter climate. The stock price had suffered accordingly‚ but there maybe a way to hedge the weather risk via a new “weather derivative” being proposed by
Premium Contract Derivative Insurance
Unethical Marketing of Children’s Lunchbox Foods Brilliantly marketed highly salty foods are being deliberately targeted for our children’s lunchboxes. According to Consensus Action on Salt and Health (CASH)1 the promotion of extremely high salt foods targeted at school lunchboxes is an unethical marketing practice. Four out of five items surveyed by CASH used a combination of at least three marketing techniques to specifically aim at children. "The use of marketing practices targeted at children
Premium Nutrition Marketing Advertising
Kay Lim Hung Professor Ortiz English Class 095-01 17 April 2013 The Right To Choose To Not Wear a Helmet Barry Millman wrote the article “ Motorcycle helmet law a no-brainer to both sides”‚ which expresses an argument from two different opinions about a controversial issue. The United States is known by the freedom‚ which is given to the entire citizens to express his or her own opinion. Therefor Americans will bring up their opinion toward any situation. Today the debate is among
Premium United States United States Constitution Motorcycle
Introduction In article seven‚ ‘How to Make Unethical Decisions‚’ I read about how people choose to solve problems and make decisions. The highlighted problem associated‚ is that many people hastily make decisions without putting too much thought into them. Sometimes the use of ethical judgment can be put on the backburner and determining appropriate actions is heavily affected. It is important to analyze and understand commonly used unethical decision making practices‚ as well as look at appropriate
Premium Management Learning German language
Human Trafficking- Unethical and Underestimated Every year‚ thousands of men‚ women‚ and children fall into the hands of traffickers. These traffickers not only capture individuals traveling abroad‚ but they also search for those in their own country (UNODC‚ 2016). Human trafficking has been around for thousands of years. Many people know about this form of slavery‚ but underestimate the detrimental effects that it places on those who have been victimized. Because of the dramatic outcomes that
Premium Human trafficking Slavery Prostitution
Genes are the building blocks of life. They uniquely define each and every one of us‚ from our hair color to our ability to fight disease. For the past few decades‚ the study of genetics has given scientists an ability that we as a species never had before-- the ability to directly modify our genetic makeup. With this scientific breakthrough‚ the possibilities are endless with real world implications. On a darker note‚ this also means that genetic modification has the ability to adversely affect
Premium Genetics Medicine DNA
Immigration has been an issue in Texas and across the nation for many years. Illegal immigrants have been flooding into the United States by the thousands every year and it seems like nothing has slowed them down. What can we do as a state? What can we do as a nation? Do we need to have stricter laws that will place these illegal immigrant in prison? Do we need to install a fence above and below the ground? No one seems to be coming up with the correct solutions. If we were to go out and do a survey
Premium Immigration to the United States Illegal immigration Human migration