ISSUES IN ACCOUNTING EDUCATION Vol. 28, No. 4 2013 pp. 983–1007 American Accounting Association DOI: 10.2308/iace-50497 Second Round Electronics: A Case for Critical Thinking Nathalie Johnstone, Brandy Mackintosh, and Fred Phillips ABSTRACT: This instructional case requires students to provide advice to a client who is currently the sole owner of a for-profit company that reconditions and sells used electronics. The client is considering purchasing a similar company with the vision of expanding
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Applying IFRS in Germany – Determinants and Consequences Joachim Gassen Wirtschaftswissenschaftliche Fakultät Humboldt-Universität zu Berlin 10099 Berlin, Germany Phone: +49(0)30-2093 5764 E-mail: gassen@wiwi.hu-berlin.de Thorsten Sellhorn Fakultät für Wirtschaftswissenschaft Ruhr-Universität Bochum Universitätsstraße 150 44780 Bochum, Germany Phone: +49(0)234-32 28300 E-mail: sellhorn@iur.rub.de First Version, June 2006 This Version, July 2006 Forthcoming in: Betriebswirtschaftliche Forschung
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matter? John Goodwin School of Accounting and Law, RMIT University, Melbourne, Australia, and 460 Kamran Ahmed School of Business, La Trobe University, Bundoora, Australia Abstract Purpose – This study seeks to examine the impact of Australian equivalents to international financial reporting standards (A-IFRS) on the accounts of small-, medium- and large-sized firms. Design/methodology/approach – For 135 listed Australian entities, the half-yearly accounts ended 30 June 2005 are examined to identify
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é The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research October 2014 Information for Better Markets An initiative from the ICAEW Financial Reporting Faculty The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research forms part of the Information for Better Markets thought leadership programme of ICAEW’s Financial Reporting Faculty. ICAEW operates under a Royal Charter, working in the public interest. As a world leading professional accountancy
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Diploma in Management Studies Measuring organisational performance ACFI 5030 Financial Planning Alexandra Charles Department of Accounting and Finance Scott Flatters P08103408 Date: 23/01/10 Assignment part A.docx Scott Flatters P08103408 Table of Contents 1 Introduction 5 2 Financial report overview 6 2.1 What are the 2008 figures showing? 6 2.1.1 Business Review 6 2.1.2 Risks and Uncertainties: 7 2.1.3 Turnover 7 2.1.4 Profit Loss and Balance sheet 8 3 Ratio Analysis 9
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Glossary oF Accounting, Finance and Economic Terms Accounting – pages 1‐7 and 8 Finance – page 7 Economics – page 7 ACCOUNTING: http://www.alpineguild.com/glossary_of_important.htm Account ‐‐ a record of financial transactions; usually refers to a specific category or type, such as travel expense account or purchase account. Accountant ‐‐ a person who trained to prepare and maintain financial records. Accounting ‐‐ a system for keeping score in business, using dollars. Accounting peri
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Knowledge-Based Systems 30 (2012) 67–77 Contents lists available at SciVerse ScienceDirect Knowledge-Based Systems journal homepage: www.elsevier.com/locate/knosys Bankruptcy prediction models based on multinorm analysis: An alternative to accounting ratios Javier de Andrés ⇑, Manuel Landajo, Pedro Lorca University of Oviedo, Spain a r t i c l e i n f o a b s t r a c t In this paper we address the bankruptcy prediction problem and outline a procedure to improve the performance
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Research Paper One: The Role of Federal Regulations in Corporate America ------------------------------------------------- ------------------------------------------------- Richa Chopra ------------------------------------------------- ------------------------------------------------- Kaplan University ------------------------------------------------- The Role of Federal Regulations in Corporate America Introduction Dishonesty, greed, cover-ups, and bail-outs are some of the things
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2 Accounting Standards Learning objectives After studying this chapter, you will be able to: ♦ ♦ 1. Understand the provisions of the Accounting Standards specified in the syllabus. Solve the practical problems based on application of Accounting Standards. Introduction Accounting Standards (ASs) are written policy documents issued by expert accounting body or by government or other regulatory body covering the aspects of recognition, measurement, presentation and disclosure of accounting transactions
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Theoretical Structure of Financial Accounting AACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools, departments, and faculty may approach assessment and its documentation differently, one approach is to provide specific questions on exams that become the basis for assessment. To aid faculty in this endeavor, we have labeled each question, exercise and problem in Intermediate Accounting, 7e with the following AACSB learning
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