Elsevier B.V. All rights reserved. JEL classification: D72 D78 G18 K22 L51 M41 Keywords: Accounting FASB Politics Relevance Reliability Standard setting 1. Introduction As the Financial Accounting Standards Board (FASB) closes in on four decades, the role of its standards in shaping U.S. and international corporate reporting is widely acknowledged. An empirical literature on the political economy of FASB standard setting has emerged over that period to explore the origins of accounting
Words: 20500 - Pages: 82
NOT FOR DISTRIBUTION: USE ONLY IN COMPLIANCE WITH COPYRIGHT: DAVID RISSTROM AN INTERPRETATION OF LAW IN CONTEXT Bottomley, S., Gunningham, N. and Parker, S., 1991, Law in Context, The Federation Press, Leichhardt. { } = additional material from lectures. ( ) = my comments. (See ‘x’) refers to book page number. A short (somewhat boring) message from the summary executioner before you dive in; These notes are an interpretation of the book Law in Context and the lectures
Words: 51747 - Pages: 207
Malaysian taxation system is generally divided into two, which are direct taxes and indirect taxes. Indirect taxes are controlled by the Royal Malaysian Custom Department (RMCD) and it consists of four components such as excise duties, customs duty, sales tax and service tax. Direct taxes are under the control of the Inland Revenue Board of Malaysia (IRBM). The IRBM is responsible for all policies relating to direct taxes such as income tax of individual and business, petroleum income tax, real property
Words: 15209 - Pages: 61
ESSENTIALS OF MARKETING THIRD EDITION JIM BLYTHE Essentials of Marketing ii Marketing Planning: principles in practice We work with leading authors to develop the strongest educational materials in marketing, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying
Words: 127555 - Pages: 511
________________________________ Teacher __________________________ Block _________________ Table of Contents | Pages | AP World History Overview | 3 – 7 | The AP Exam | 3 | World Regions | 4 – 5 | Five Course Themes | 6 | Four Historical Thinking Skills | 7 | Essays Overview | 8 - 15 | Document-based Question (DBQ) | 8 – 12 | Change and Continuity over Time (CCOT) | 13 – 15 | Comparative Essay | 16 – 18 | Released Free Response Questions
Words: 16161 - Pages: 65
21 ASER 2013: Main Findings 23 SKILL DEVELOPMENT 24 HOW INDIA NEEDS TO FACE CLIMATE CHANGE 24 AGENDA FOR ECONOMIC REFORMS 28 INFRASTRUCTURE 30 WHY LONG‐RUN MATTERS 30 FIVE PRONGED STRATEGY TO CONTROL INFLATION 31 URJIT PATEL COMMITTEE 32 Some Major Issues in India's Merchandise Trade Sector 32 MAKE IN INDIA OPPORTUNITY 34 Make for India or Make in India – The debate begins! 37 VULNERABILITY COMPARISON OF INDIAN ECONOMY
Words: 128478 - Pages: 514
SECTION - I 1 INTRODUCTION TO MARKETING PART I Unit Structure 1.0 Objectives 1.1 Introduction 1.2 Meaning & Definitions of marketing 1.3 Importance of marketing 1.4 Scope of marketing 1.5 Concepts of marketing 1.6 Role of marketing manager in changing environment 1.7 Summary 1.8 Exercise 1.0 OBJECTIVES After studying this chapter students will be able to: Understand the meaning and definition of marketing. Explain the nature of marketing Discuss the importance of marketing Know the
Words: 73651 - Pages: 295
________________________________ Teacher __________________________ Block _________________ Table of Contents | Pages | AP World History Overview | 3 – 7 | The AP Exam | 3 | World Regions | 4 – 5 | Five Course Themes | 6 | Four Historical Thinking Skills | 7 | Essays Overview | 8 - 15 | Document-based Question (DBQ) | 8 – 12 | Change and Continuity over Time (CCOT) | 13 – 15 | Comparative Essay | 16 – 18 | Released Free Response Questions
Words: 16161 - Pages: 65
cation A Classification of Motivation Theories (Content vs. Process) Motivation theories can be classified broadly into two different perspectives: Content and Process theories. Content Theories deal with “what” motivates people and it is concerned with individual needs and goals. Maslow, Alderfer, Herzberg and McCelland studied motivation from a “content” perspective. Process Theories deal with the “process” of motivation and is concerned with “how” motivation occurs. Vroom, Porter & Lawler
Words: 9107 - Pages: 37
Economics for Everyone: Going Global–FDI Fables–FDI in Multibrand Retail......................................................... 2 Special report - Business in India: Inbound and outbound deals: Their oyste ....................................................... 12 Growing confidence dented by politicians .............................................................................................................. 16 BEST CROSS - BORDER M&A DEAL .................................................
Words: 24307 - Pages: 98