Module 1: Accounting under ideal conditions Ideal conditions; certainty and uncertainty (including differences & similarities)‚ dividend irrelevancy‚ arbitrage‚ accretion of discount‚ abnormal earnings RRA - SFAS69; weaknesses of RRA (relevant but not as reliable) Historical Accounting Revisited mixed measurement model‚ (relatively reliable but lacks relevance)‚ revenue recognition‚ recognition lag Relevance VS Reliability -> tradeoffs (Without ideal conditions‚ complete relevance &
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What role does society and politics have in our public school system and what are its ultimate affects on the children? In the 1600 ’s in the New England colonies of Massachusetts‚ New Hampshire and Connecticut‚ what began as a system of primarily teaching male children to read and interpret the Bible was eventually reformed to the 19th century concept of creating a national public school system which would be used as a community cornerstone to “create better citizens‚ unite society and prevent
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Child Development‚ 1969‚ 40‚ 969-1025 OBJECT RELATIONS‚ DEPENDENCY‚ AND ATTACHMENT: A THEORETICAL REVIEW OF THE INFANT-MOTHER RELATIONSHIP MARY D. SALTER AINSWORTH Johns Hopkins University 3 theoretical approaches to the origin and development o f the infant-mother relationship are reviewed: psychoanalytic theories of object relations‚ social learning theories of dependency (and attachment)‚ and an ethologically oriented theory o f attachment. "Object relations‚" "dependency‚" and "attachment
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dollar of resources applied in running the business‚ (2) and/or the more profit a company earns on each dollar of sales‚ (3) the greater will be the ROI. b. If we divide users of financial ratios into-short-term lenders‚ long-term lenders‚ and stockholders‚ which ratios would each group be most interested in‚ and for what reasons. The DuPont analysis system also is applied to assess ROE. ROE‚ in the context of the DuPont analysis‚ is equal to ROI divided by the quotient of total assets divided
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Running head: FINANCIAL THEORIES OVERVIEW Financial Theories Overview Velda Eaton University of Phoenix – School of Advanced Studies Financial Theories Overview Theory | General Description | Current Examples | Significant Attributes | Efficiency Theory | The germinal theory proposed by Fama (1965) states An efficient market is where there are large numbers of rational profit-maximizers actively competing trying to predict future market values from new information on inherent values
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State University – Higher School of Economics International College of Economics and Finance English Language Essay “Does economic theory have practical value?” ____________________ Group 2‚ 2 course Moscow‚ 2013 Does economic theory have practical value? Much of the usefulness of economic theory can be found in its application to our personal economic life. That is to say‚ lurking behind such concepts as opportunity cost‚ present value‚ supply
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paid to employees equaled $404‚000‚ including $4‚000 for vacations actually taken in 2013 but not including vacations related to 2013 that will be taken in 2014. All vacations earned before 2013 were taken before January 1‚ 2013. No accrual entries have been made for the vacations. No overtime premium and no bonuses were paid during the period. Prepare the appropriate adjusting entry for vacations earned but not taken in 2013: Wages Expense 6k‚ Liability- Compensated future absences 6k Explanation:
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Positive Accounting Theory • Sometimes abbreviated as PAT • Explains and predicts accounting practice • Does not seek to prescribe particular actions • Grounded in economic theory • Focuses on the relationships between various individuals involved in providing resources to an organisation (agency relationship) • Owners and managers • Managers and debt providers Positive Accounting Theory • Assumptions of PAT • All individual action is driven
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The Role of Foreign Financial Institutions in the Development of Financial Market in Vietnam and France Table of Content i. Introduction ii. An overview of the finance market in Vietnam iii. Foreign financial institutions roles in Vietnam iv. Foreign financial institutions roles in Vietnam in France v. How to understand the functioning of a trading room vi. Problem vii. Outline of the thesis viii. Reference Introduction In recent years‚ Vietnam has experienced successful economic
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................................................ 22 Accounting changes and prior period adjustments ............................................................ 24 4. Comprehensive income ................................................................................................ 31 5. Balance sheet and disclosures overview .......................................................................... 36 6. Interim financial reporting ..........................................
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