An Amendment of the FASB Accounting Standards CodificationTM No. 2009-13 October 2009 Multiple-Deliverable Revenue Arrangements a consensus of the FASB Emerging Issues Task Force The FASB Accounting Standards CodificationTM is the single source of authoritative nongovernmental U.S. generally accepted accounting principles. An Accounting Standards Update is not authoritative; rather, it is a document that communicates the specific amendments that change the Accounting Standards Codification
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TermPaperWarehouse.com - Free Term Papers, Essays and Research Documents The Research Paper Factory JoinSearchBrowseSaved Papers Home Page » Business and Management Research on Success and Management of ‘Jollibee Foods Corporation’ and Its Subsidaries In: Business and Management Research on Success and Management of ‘Jollibee Foods Corporation’ and Its Subsidaries RESEARCH on SUCCESS and MANAGEMENT of ‘JOLLIBEE FOODS CORPORATION’ and its SUBSIDARIES Prepared By: Date:
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products. This real-world case presents financial reporting issues around the commodities cost shifting strategy used by Diamond’s management to falsify earnings. By delaying the recognition of a portion of the cost of walnuts acquired into later accounting periods, Diamond Foods materially underreported the cost of sales and overstated earnings in fiscal 2010 and 2011. The primary learning goal of the case is to help students understand the anatomy and motivations of earnings manipulation. Specifically
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School of Business York University Winter 2014 Course Outline ACTG 3120.3.0 : Intermediate Financial Accounting II Section: T Class: Tuesdays, 11:30am – 2:30pm Lab: Wednesdays, 5:30pm - 7:00pm Instructor Liz Farrell (416)736-5063 or (416)736-2100, ext. 66522 S345 Seymour Schulich Building efarrell@schulich.yorku.ca Office hours: Mondays, 8:00 - 8:30 am Tuesdays, 10:30 - 11:30 am Wednesdays, 8:00 - 8:30 am Secretary Filomena Petrilli 416-736-5063 S344K Seymour Schulich Building fpetrill@schulich.yorku
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Acct 551 Week 7 Course Project The Proctor & Gamble Company (P&G) Note 1 SIGNIFICANT ACCOUNTING POLICIES Identifying significant accounting policies helps Proctor & Gamble to interpret its financial statements and facilitate better financial presentation of its franchise. The Nature of company’s operations The Proctor & Gamble Company (the “Company”, “we” or “us”) provides over 300 branded consumer products in more than 160 countries. Their billion-dollar and half billion-dollar
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Identifying all the changes in accounting policy and accounting estimates that Harnischfeger made during financial year ending October 31, 1984. Also include in your discussion, what you believe may be real earnings management activities to affect profit. Estimate as accurately as possible, the effect of these changes on the company’s revenue, pre-tax profits and cash flows in 1984. Harnischfeger made the following changes in accounting policy and estimates: Harnischfeger made changes regarding the
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we lead the burgeoning global market in undersea fiber optic telecommunications W E H AV E 1 8 2 , 0 0 0 EMPLOYEES IN OVER 80 COUNTRIES AROUND THE we are a global leader in disposable health care we achieved sales of over $22 billion in fiscal 1999 we do not make toys . . . and never have 1 1. telecommunications and electronics If you knew Tyco last year, look again. The Company has evolved into a leader in the fast-paced, high-tech world of electronics. Our merger with AMP
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What Went Wrong with Starbucks? Financial Analysis and Business Evaluation Case Study By Julia S. Kwok* Elizabeth C. Rabe Northeastern State University * Corresponding author: Department of Accounting and Finance, College of Business and Technology, Northeastern State University, Broken Arrow, OK 74014; Email: kwok@nsuok.edu; Phone: 918-449-6516. What Went Wrong with Starbucks? Financial Statement Analysis Abstract After decades of grande growth based on the Starbucks experience, Starbucks
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RESEARCH PAPER ON FINANCIAL STATEMENT ANALYSIS OF MBA Spring 2012 Course Title: Financial Accounting Course No : MBA 505 Date of Submission: 27th April, 2012 Table of Contents No | Descriptive Topic | Page no | 1 | Introduction | 4 | 2 | Objective | 4 | 3 | Overview of The Company | 5 | 4 | The Significant Recent Events | 6 | 5 | Auditors Report | 8 | 6 | Financial Highlights of Each Company | 9 | 7 | Horizontal
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How Technology Has Changed Tax Accounting How Technology Has Changed Tax Accounting The profession of tax accounting has been around for almost a century with the ratification of the 16th Amendment in 1913, which allowed the United States Federal Government to levy taxes on individuals’ income (Rettig, 2006). At that time, the tax laws were fairly simple and most people could complete their tax returns and the required calculations without the help of an accountant. Since then
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