------------------------------------------------- 5. Contact Information Email: moh2sd@gmail.com Mobile: +962 79 5092171 Amman – Jordan 6. Education: Institution | Degree(s) or Diploma(s) obtained | 1) Alzaem Alazhari University | PHD in Accounting (Pending) | 2) AABFS | Master of Financial Management | 3) IMA | CMA (Certified Management Accountant) | 4) IHRAM | CHRE (Certified Human Resources Expert) | 5) American Society for Training of Trainers | CPT (Certified Professional
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expenditure through its various agencies and commissions stimulate lot of economic activities. As a result of these Government huge involvements in economic activities, initiatives are being taken all over the world towards improvement of the standards of accounting and auditing departments in government. The public sector accountant has the responsibility of developing systematic arrangements to assist management in the performance of the services of the institution while the public sector auditor has among
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purchase the bulldozer thus there would be no bargain purchase option. (NO) c) Length of lease 5 years divided 8 years of economic life of the bulldozer which will equal to 62.5%. Thus, based on the professional practice, an asset would classify as finance lease only when it greater than 75% of its economic life of the asset. (NO) d) The present value of the asset and the MLP of Ballarat Ltd lease payment to Monash Ltd is $8000x3.8897 (annuity factor) = $31118. While, the guaranteed residual value
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Comparing IFRS to GAAP In financial reporting the U.S uses the generally accepted accounting principles, to record and report. The international financial reporting standards have been used in over 110 countries all over the world. The have similarities but are very different in structure as well, the GAAP is rules based and the IFRS is more principle based when it comes to financial reporting. I will cover some of these difference and similarities in this essay. In what ways does the format of
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to the numerous corporate scandals that had come to plague the corporate world in the United States prior to the turn of the millennium. A common theme of these corporate scandals was the manipulation of company financial reports to hide certain accounting transactions from the public, often resulting in inflated financial statements. Some of the most well-known companies who misrepresented the questionable transactions were WorldCom, Enron, Tyco, ImClone, and Adelphia, resulting in huge losses to
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INTERNATIONAL APRIL/MAY 2010 ACCOUNTANT FEATURES INCLUDE Issue 52 Banking & Finance Risk & Compliance International Financial Reporting Standards Global outlook Banking & Finance Feature Is corporate governance a modern fantasy? Andrew Higson discusses the reality of financial reporting and asks if corporate governance still has a role to play in the modern business world. W hat is the difference between the collapse of Enron and the recent collapse of the banking
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practice is bright in Banking Industry in the country as reported by the respondents if problems are removed by the concerned management of the Banks as well as Bangladesh Bank management as the guardian of commercial Banks. Field of Research: Finance & Banking 1. Introduction 1.1 Statement of the Problem Corporate governance is the set of process, customs,
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the explicit and implicit costs. The unique aspect of opportunity cost is that it also includes costs associated with making an alternate decision. The costs associated with an alternative are called implicit costs. The accounting cost of making a decision is called the explicit cost. While explicit, or accounting, costs are fairly easy to calculate, implicit costs are not as easy. Measuring the cost of the best foregone alternative can be not as easy as anticipated. By reading this Wiki right now, you are paying
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the merger of Peat Marwick International (PMI) and Klynveld Main Goerdeler (KMG) and their individual member firms. With a rich history, spanning three centuries, the organization's background can be traced through the names of its principal founding members - whose initials form the name "KPMG." K stands for Klynveld. Piet Klynveld founded the accounting firm Klynveld Kraayenhof & Co. in Amsterdam in 1917. P is for Peat. William Barclay Peat founded the accounting firm William Barclay Peat
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years the use of cloud based accounting information systems (AIS) in business organisations has been growing rapidly. In a survey conducted by Mimecast across the U.S. and Canada on cloud computing adoption by businesses, it has been found that 51 percent of the business ventures have already adopted cloud computing. The survey also indicated that 66 percent of enterprises are considering about the adoption of cloud computing. (Ward and Sipior, 2010) Cloud based accounting information system brings
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