| * | * 945 | * | | * Harnischfeger Corporation Teaching Note INTRODUCTION The purpose of the "Harnischfeger Corporation" case is to expose students to the managerial motives for making major financial reporting policy changes. Generally accepted accounting principles (GAAP) allow companies wide latitude in the choice of accounting policies. After a firm chooses a set of accounting policies, current accounting rules permit changes from one
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Arien Hazell 412002254 Watts (2003) Conservatism in Accounting Part I: Explanations and Implications Paper Review ACCT 3040 Advanced Accounting Theory and Practice Mr Terry Harris Conservatism is one of the fundamental principles of accounting and its application in financial accounting has recently become a highly controversial issue involving a variety of views as there is a desire for financial accounting information to be neutral. Conservatism has lasted in the accounting practice
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hundred countries to adopt IFRS. In 2005, the European Union (EU) began requiring companies incorporated in its member states whose securities are listed on an EU-regulated stock exchange to prepare their consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS). Australia, New Zealand and Israel have essentially adopted IFRS as their national standards. Canada, which previously planned convergence with U.S. Generally Accepted Accounting Principles
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Accounting Standards Building international opportunities for Australian business Corporate Law Economic Reform Program Proposals for Reform: Paper No. 1 © Commonwealth of Australia 1997 ISBN 0 642 26110 5 This work is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from the Australian Government Publishing Service. Requests and inquiries concerning reproduction rights should be directed
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Dominican University Peter Alonzi Dominican University Robert Irons Dominican University Abstract The recent financial crisis offers instructors rich material for business programs regarding the relations between accounting, business law, economics, and finance, as well as ethical issues. This paper offers a concrete approach to developing a business capstone course built around the financial crisis and the lessons it offers business students. Complete pedagogical modules are offered for each discipline
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Robert C. Lipe is Associate Professor at University of Colorado at Boulder and David W. Wright is Associate Professor at University of Michigan. SYNOPSIS: Lease contracts written in 1994 in the U.S. have been estimated at over $140 billion (London Financial Group Ltd. 1996). The amount of leasing activity continues to grow, particularly op erating-type leases which provide a source of off-baiance sheet financing. However, a recent publication by an international group of representatives from the FASB
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UNIVERSITY Abstract: The paper presents a 4-part case study designed to be used in introducing the subject matter of financial accounting to undergraduate students, to MBAs, or to executives in a participative and intuitive fashion. Part 1 introduces the theoretical constructs of accounting (e.g., the entity, revenue recognition, valuation) and the fundamen~Is of balance sheet prepamtion, part 2 the topic of income measurement, part 3 the subject of cash flows, and part 4 the recording of tmnsactions
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Part 1 1. Introduction I chose topic 8 because analysis and interpretation of business and financial performance has interested me and I want to learn more about and it is the topic I feel most comfortable with having completed my ACCA studies. Writing reports and analysing business performance was covered in papers F7 and P3 and through this report I will have the opportunity to enforce practically the knowledge acquired. Moreover undertaking this research project will improve my performance
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Financial Analysis McDonald’s Amber van Berkel 384941 Roos Bijen 336432 Lotte Bergsma 353604 Stenden University Hospitality Operations Environment Group A 18 / 05 / 2015 Appendix 4: Scoring Rubric assignment Unit 3 Financial Analysis Group number: A Module period: 4 Academic year: 2 Name assessor: Student name | Student number | Analyses | Grade | Amber van Berkel | 384941 | Income statement | | Lotte Bergsma | 353604 | Balance sheet | | Roos Bijen | 336432
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|[pic] |Syllabus | | |School of Business | | |MGT/521 Version 5 | |
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