“Islamic Accounting : Their Position in International Standard Harmonization” Rendy Anggita Putra “Islamic Accounting : Their Position in International Standard Harmonization” 1. Abstract According to (Susela, 1999) said the development of accounting theories is are affected by several factors including political and economic interests of certain people or group in community. Therefore, it can be also called if the accounting is a significant tool to illustrate the interests and perspectives
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demand, universities and colleges must create a program that would meet the standards and retention in the BSA program. Admission to the BSA program should be restricted to students who can demonstrate a high probability of success in the study of accounting through satisfactory academic performance, a qualifying examination, an interview, and/or other appropriate means. The school is given the privilege to require standard admission requirements to the program as reflected in its manual of regulations
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Week 2: This week talked about the accounting environment in Australia. At the beginning of the lecture, we were asked to complete a questionnaire. The questionnaire contained the definitions of accounting terms. Introduction to course outline, trying to understand how it relates to accounting degree as a whole. The way to develop an understanding is to focus on the suitability of current accounting practices and how to develop improved accounting practices where current practices are unsuitable
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HUM101 Humanities are the study of the different cultural aspect of man, his frailties in life and how these can be improved. Also means understanding man and his affairs rather than just a prescribed unchangeable body of accepted facts and theories. * It comes from Latin word “Humanus” which means- human, culture, refined. * It has various connotation: depending on political, social, economic, artistic, and cultural forces * Refers to a loosely defined group of cultural subject area.
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CHAPTER 5 Normative theories of accounting 1: The case of accounting for changing prices Learning Objectives http://www.download-it.org/learning-resources.php?promoCode=&partnerID=&content=story&storyID=19988 Upon completing this chapter readers should: ◆ be aware of some particular limitations of historical cost accounting in terms of its ability to cope with various issues associated with changing prices; ◆ be aware of a number of alternative methods of accounting that have been developed
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Corporate Sustainability Reporting. The Sustainability Reporting Framework (G3.1) of Global Reporting Initiative (GRI) and the system oriented theories (Legitimacy Theory, Stakeholder Theory and Institutional Theory) are reviewed in order to explain and support the arguments of the reporting methodology. In addition, the reports of two multinational companies, Apple Inc. and Toyota Motor Corporation are inspected with the theories. It is found that both companies involved in multiple activities
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performance differences between firms. Most of the theory base for any such attempts has to be informed by strategic management theory, since the primary question that strategic management seeks to answer is why some firms outperform others over time. This paper synthesizes three major streams of thought in strategic management with the empirical and theoretical literature on strategic marketing to develop an integrative theory-based conceptual framework linking marketing with firms’ business performance
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Chapter 1 Introduction to Business Combinations and the Conceptual Framework Multiple Choice 1. Stock given as consideration for a business combination is valued at a. fair market value 2. Which of the following situations best describes a business combination to be accounted for as a statutory merger? b. Only one of the combining companies survives and the other loses its separate identity. 3. A firm can use which method of financing for an acquisition structured as either an
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Applied-Professional and Empirical Research in Accounting and Auditing February 27, 2013 Accounting Research Workshop Paper “Asymmetric Timely Loss Recognition, Private Debt Markets, and Underinvestment: Evidence from the Collapse of the Junk Bond Market” Jaewoo Kim, University of Iowa Jaewoo Kim’s research dissertation is encompassed entirely by the concept of “accounting conservatism”. The report stems from prior research and empirical evidence that concludes accounting conservatism has an inverse relationship
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CHAPTER 1 THE PROBLEM AND ITS BACKGROUND Introduction The destiny of a ship depends upon the captain who manipulates it. The same is true of the school. Its success and failure depends upon the school itself and the member of its civilization. The responsibility that comes along with cannot be understated. Such role demands a number of key characteristics to ensure that a person in such a position enjoys a successful status. As business and organizations tend to be global
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