Of ‘True and Fair’ The expression ‘true and fair’ is one of the most common expressions used in the financial industry today. It is used to describe the required standard of financial reporting but equally to justify decisions‚ which require a certain amount of arbitrary judgement making. It is the principle that is used in guidelines ranging from auditing and financial standards to the company law acts. The term originated … The aim of the financial statements is to report
Premium Management Mind Thought
Perspectives on Accounting Education Volume 6‚ 2009‚ 83-96 A FINANCIAL STATEMENT ANALYSIS PROJECT FOR INTRODUCTORY FINANCIAL ACCOUNTING Marilyn B. Misch Business Administration Division Pepperdine University Malibu‚ California USA Carolyn A. Galantine Business Administration Division Pepperdine University Malibu‚ California USA ABSTRACT This paper describes a financial statement analysis project useful in both preparerbased and user-based introductory courses in financial accounting. The project
Premium Financial statements Income statement Balance sheet
Running Head: DOES CHRISTIAN VALUES Do Christian Values Have a Place in Business? Business Ethics University Do Christian values have a place in business? Does oil mix with water? No it does not. This would be a typical response for most business owners in the twenty –first century. In the United States and abroad businesses have experienced mass corruption‚ and headlines depict the deterioration of business ethics among our growing global community. Many business owners aspire to ethical
Premium Business Ethics Business ethics
The Impact of the Mobile Phone on Work/Life Balance 1. EXECUTIVE SUMMARY Background The AMTA/ARC study is an exciting collaboration to provide an evidence-based understanding of the social impact of the mobile phone on work/life balance. It is the first study that is specifically designed to provide nationally representative data on how mobile phones have become integrated into the everyday lives of Australians. This innovative project employs a purpose-designed questionnaire‚ a phone log
Premium Mobile phone
The main imports from Europe that impacted the America’s were livestock‚ pigs‚ horses and many plants. Horses enabled Europeans to explore larger areas of land in a shorter time than it would have taken them on foot. Natives didn’t have this type of transportation‚ so they were limited in their ability to conquer vast amounts of land of quickly as the Spanish explorers. The introduction of cattle created a cheap and growing food supply of meat to new settlers from Europe. Cattle thrived in the new
Premium United States Americas Native Americans in the United States
‘Death of the Author’ Analysis Roland Barthes is a French literary philosopher born in 1915. In one of his theories ‘Death of the author’ he argues that by “giving a text an author is to impose a limit on that text”. He claims that having knowledge of the author’s background and purpose for the text restricts the readers imaginative license to build their own interpretations‚ and that the author and text are completely unrelated. Barthes declares‚ "The death of the author is the birth of the
Premium Literary theory Writing Poetry
people be treated according to what they are capable of achieving instead of what they have actually done? In my humble opinion‚ I think that you should treat people according to what they have done instead of what they are capable of doing. This is because what you have done is something that is tangible doing.thesis). This is because (give the simplest explanation you can but what you are capable of cannot be
Premium F. Scott Fitzgerald The Great Gatsby Jay Gatsby
Financial Statement Differentiation Paper Amanda Berens Accounting - ACC/561 March 31‚ 2012 Guyton Gagliardi Financial Statement Differentiation Paper The first issue to discuss is the four different types of financial statements and the use of each that a business will use. The second issue to discuss is what financial statements that an investor will review. The third issue to discuss is what financial statements a creditor will review. The fourth will be what financial statements that
Premium Generally Accepted Accounting Principles Finance Financial statements
What is values clarification? Howard Kirschenbaum (Co-Director of Sagamore Institute and Executive Director of the National Coalition for Democracy in Education‚ Sarasota Springs New‚ York) says: I think the basic thing that values clarification does — which is to identify an important issue that has value dimensions and to provide an effective way for young people to identify their own beliefs and feelings on this issue and to share these and to interact with others — is something that is a part
Premium Morality Philosophy of life Thought
earnings of $2‚000‚000 and ordinary shares of $1‚000‚000. Selina’s identifiable assets and liabilities had fair values that were equal to their carrying values on January 1‚ 20X2‚ except for the following: | Fair value | Carrying value | Inventory | $250‚000 | $350‚000 | The statements of financial position of Haika Inc. and Selina Co. on December 31‚ 20X6‚ were as follows: Statements of Financial Position at December 31‚ 20X6 | | Haika | Selina | Assets | | | | Cash and current
Premium Balance sheet Generally Accepted Accounting Principles Depreciation