The current issue and full text archive of this journal is available at www.emeraldinsight.com/1746-8809.htm An investigation of perceptions of company annual report users in Sri Lanka Anura De Zoysa and Kathy Rudkin School of Accounting and Finance, University of Wollongong, Wollongong, Australia Abstract Purpose – The purpose of this paper is to report on a study of how users of company annual reports in the emerging market of Sri Lanka view those reports. Since limited studies exist that
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Final Paper ACC 305: Intermediate Accounting I The Financial Accounting Standards Board (FASB) was established in 1973 in order to create and develop standards of financial accounting and reporting for the general use of the public and, in particular, users of financial information including auditors, creditors and investors. This financial information is standardized for greater clarity for the guidance and education of users (FASB org, 2009a). The primary purpose of FASB as a private and
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AA in Business Admin AA in Healthcare Management AA in Marketing BA Business Admin/Accounting BA Business Admin/Computer Information Systems BA Business Admin/Healthcare Management BA Business Admin/Management BA Business Admin/Marketing MBA MBA/Accounting MBA/Accounting & Finance MBA/Finance MBA/Healthcare Management MBA/Information Technology Management MBA/International Business MBA/Internet Marketing MBA/Management MBA/Marketing MBA/Project Management
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Accounting Reporting Criteria When financial mishaps such as the Tyco and Enron scandals came to light; it was evident that the Government needed to step in to ensure that corporations were reporting their finances accurately and honestly. For this reason Congress passed the Sarbanes Oxley Act (SOx) in 2002. The Act details the requirements for financial reporting for public corporations and is overseen by the Securities and Exchange Commission. The Sarbanes Oxley Act requires all publically traded
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Process of Accounting Standards 10 Auditing Standards 11 Full convergence with International Standards 11 Verification of Capital Contribution 13 Comparison of China’s old GAAP and IFRS 14 Accounting Education in China 15 The Chinese Institute of Certified Public Accountants 15 The CICPA Overview 15 The CICPA Examination 16 Accounting Student 18 China’s Cultural Influences on Accounting 19 Appendix 1. Comparison of CASs and ISAs (As of 2006) 22 Appendix 2. Accounting Firms in
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com Career Objective: To join an organization that will provide me challenging accounting goals and tremendous career growth opportunities. To advance my career as renowned chartered accountant Summary of Qualifications: • Perfect understanding of the fundamental accounting concepts with extra ordinary ability to apply them in a varied manner • Holding the valid charter • Extensive accounting practices exploring various aspects of the economy • Excellent communication
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certified public accountant helps individuals or companies accounting taxes, planning financials, and reviewing financial information. Especially in today’s global economy, some certified public accountants are required to understand and master international trade laws. The career I decided to research is a certified public accountant. There are several reasons why I selected this field. First, CPAs are needed everywhere. Whether international companies, non-profit organizations, corporations, or governments
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Positive Impacts that Information Technology has had in the Finance and Accounting Fields The role of Information Technology (IT) in today’s world cuts across almost all sectors of the economy and society. In finance and accounting, IT has played a significant role in ensuring the efficiency and effectiveness of accounting and finance activities (Half, 2012). Several IT networks and computer systems have shortened the lead-time necessary for accountants to make and present financial information
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Essay topic: why companies use currency derivatives? Currency derivative can be defined as a contract or financial agreement to exchange two currencies at a given rate or a contract whose value is derived from the rate of exchange of two currencies on spot (Shoup, 1998). Currency derivatives are developed and adopted to implement a strategy known as hedging, in which an organisation acquires a contract in order to offset an expected drop or rise in value of a position or future cash flow (Belk
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EDUCATION BA, Finance, UNIVERSITY OF GEORGIA, ATLANTA, GA—2009 BA, Economics, UNIVERSITY OF GEORGIA, Atlanta, GA —2009 Enrolled and completed the dual degree program Relevant coursework includes: Advanced Business Finance… Intermediate Micro and Macroeconomics… Debt and Money Market… Econometric… Investment Strategies… International Economics… Financial and Managerial Accounting… Calculus I and II (derivatives and integrals) … Intermediate Financial Accounting… Business Policy
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