Primary Sources from the 17th Century: Weakness and Strengths Not very many accounts have survived from the early Northern Colonies; thus‚ the accounts that have survived are held with great esteem. However‚ primary sources are not always the best things for an historian and students to study if they are wishing to receive a completely accurate and unbiased outline of history. In many cases primary sources‚ such as Words of the Bewitched‚ and Observations of New England Indians‚ are riddled with
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Apple’s ability to compete successfully and maintain attractive gross margins is heavily dependent upon its ability to ensure a continuing and timely flow of innovative and competitive products and technology to the marketplace. As a result‚ the Company incurs higher research and development costs as a percentage of revenue than its competitors who sell Windows-based personal computers. If Apple is unable to continue to develop and sell innovative new products with attractive gross margins‚ its results
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(2010) article “IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance” and find out the answer for the following questions: Q1 What are the research objectives? (the last 5 paragraphs of section 1) The main purpose of this research is to compare and contrast the quantitative impact of the IFRS adoption on financial reporting in Spain and the UK. There are two main research objectives. First it explores the economic and financial effect of the IFRS adoption for
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economy we live in today. However‚ this is more easily said than done because of some very notable differences between U.S. GAAP and IFRS standards. One of the most significant differences between GAAP and IFRS arises when accounting for income taxes. The first issue that arises when accounting for income taxes is determining the tax basis of an asset or liability. Under IFRS standards‚ tax basis is based on the expected manner of recovery. These standards define the tax base of an asset as the amount
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International Financial Reporting Standards (IFRS) in Bangladesh Sumon Bhattacharjee (Corresponding author) Department of Business Administration‚ East West University 43-46 Mohakhali C/A‚ Dhaka‚ Bangladesh Tel: 88-17-1285-9617 E-mail: sumon@ewubd.edu Muhammad Zahirul Islam Department of Business Administration‚ East West University 43-46 Mohakhali C/A‚ Dhaka‚ Bangladesh Tel: 88-17-1665-3964 Abstract E-mail: zahir046@ewubd.edu The adoption of IFRS around the world is occurring rapidly to bring
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Review and Discuss the General Rules for Agricultural Produce Using US GAAP and IFRS Under International Accounting Standard (IAS) 41‚ we presume fair value can be reliably measured for a biological asset‚ or a living animal or plant‚ and IAS 41 requires measurement at fair value less costs to sell (FVLCTS) from initial recognition of biological assets up to the point of harvest. The only expectation to the presumption is when initial recognition for a biological asset for which quoted market prices
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IFRS 9 Financial Instruments (AASB 9) was issued to replace IAS 39 (AASB 139) Discuss critically the shortcomings and criticisms of IAS 39 (AASB 139) which have given rise to IFRS 9 (AASB 9). How will the application of IFRS 9 (AASB 9) impact on the accounting for financial instruments in financial reports? Your discussion should be illustrated and informed by reference to two listed companies (ASX or other sources for the most recent years)‚ that are either using IAS 39 (AASB 139) or that have
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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 direct investment
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INTRODUCTION Founded in 1968 in Oregon‚ Nike’s business activities involve design‚ development and the worldwide marketing of high quality apparel‚ equipment‚ footwear and accessory products. Nike sells to approximately 140 countries around the world and currently boasts an approximate revenue of $8‚776‚900‚000 These revenues are based on product sales of shoes‚ clothing‚ and other sports products. Advertising expenditures currently total $223‚300‚000 and include the following allocations: $64‚975
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financial accounting and reporting standards. The two most influential standard-setters are the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). The International Financial Reporting Standards (IFRS) are standards developed by the International Accounting Standards Board (IASB). The IASB is an independent accounting standard-setting body based in London‚ UK. On the 1st of March 2001‚ it took over the role of setting standards from its predecessor
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