Full Length Research Paper Management accounting: An instrument for implementing effective corporate governance Mayanja MK and Van der Poll HM Department of Management Accounting, Unisa, Pretoria, 0003 South Africa. Accepted 28 September, 2011 Management accounting is not given sufficient emphasis, at the board level, as a provider of timely and relevant information to facilitate the execution of good corporate governance. Without management accounting information corporations in Botswana may
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Coloplast A/S - Annual report 2012/13 Annual report 2012/13 The Coloplast story begins back in 1954. Elise Sørensen is a nurse. Her sister Thora has just had an ostomy operation and is afraid to go out in public, fearing that her stoma might leak. Listening to her sister’s problems, Elise conceives the idea of the world’s first adhesive ostomy bag. Based on Elise’s idea, Aage Louis-Hansen created the ostomy bag. A bag that does not leak, giving Thora – and thousands of people like
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1 OVERVIEW OF THE EAGLE PROGRAM APPROACH PAGE 1. INTRODUCTION 1.1 What is EAGLE?...........................................................................................................5 1.2 What is the Purpose of EAGLE? ...................................................................................6 1.3 Program Expectations and Timeline ..............................................................................6 1.4 Guidance Manual and Training Program.......................
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Chapter – 1 Introduction to Accounting Origin and history of Accounting can be traced back to some 10,000 years ago. The population in the area known as Mesopotamia, later Persia, and today the countries of Iran and Iraq had an active trading between towns and cities up and down the two rivers started the accounting concepts. At that time there were no letters or numbers. The merchants had to ship their merchandise up and down the rivers. They have to trust the boat man with their goods
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standard of fieldwork states: “The auditor must obtain a sufficient understanding of the entity and the environment, including its internal control, to assess the risk of material misstatement (RMM) of the financial statements whether due to error or fraud, and to design the nature, timing, and extent of further audit procedures.” For Financial Statement audits, the auditor expresses an opinion on the client's financial statements, not on their internal control structure. The reason the auditor is interested
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Balakrishnan Ms. Leena Srivastava Mr. Murray Philip King Mr. N Kumar Mr. Sanjay Nayar Mr. Sarvjit Singh Dhillon Mr. Vinod Dhall Chief Executive Officer Mr. D S Rawat Company Secretary and Compliance Officer Mr. Anupam Garg Statutory Auditors M/s S.R. Batliboi & Associates LLP, Chartered Accountants Internal Auditors M/s Protiviti Consulting Private Limited Registered Office Bharti Crescent, 1, Nelson Mandela Road Vasant Kunj, Phase – II, New Delhi 110 070 Head Office 901, Park Centra
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Initial Public Offerings Jay R. Ritter Cordell Professor of Finance University of Florida Gainesville FL 32611-7168 (352) 846-2837 jritter@dale.cba.ufl.edu http://bear.cba.ufl.edu/ritter Warren Gorham & Lamont Handbook of Modern Finance Edited by Dennis Logue and James Seward reprinted (with modifications) in Contemporary Finance Digest Vol. 2, No. 1 (Spring 1998), pp. 5-30 This is the modified version. Abstract In the 1990s, thousands of firms have gone public around the world. This article
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Journal of Accounting, 2013, 2, 8-15 http://dx.doi.org/10.4236/ojacct.2013.21003 Published Online January 2013 (http://www.scirp.org/journal/ojacct) Sarbanes-Oxley and the Accounting Profession: Public Interest Implications Sara Ann Reiter1, Paul F. Williams2 2 1 Binghamton University, Binghamton, USA North Carolina State University, Raleigh, USA Email: sreiter@binghamton.edu Received October 31, 2012; revised December 1, 2012; accepted December 12, 2012 ABSTRACT The US accounting profession
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this report on the basis of my findings and observation relating to the topic. In this situation I was assigned to prepare report on “A study on the Accounting Information System at Mercantile Bank Limited in Bangladesh”. 1.2 Objective of study General objective: * The prime objective of this report is to analyze the “A study on the Accounting Information System At Mercantile Bank Limited in Bangladesh” Specific objectives: To evaluate the financial performance of Mercantile Bank Limited
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COLLABORATION IN PRACTICE 5 3.1 COMMUNICATION AND COOPERATION 5 3.2 PROFESSIONAL STANDARDS 5 3.3 RECORDING AND TESTING ACCOUNTING SYSTEMS 6 3.4 SUBSTANTIVE TESTS 6 4. CONSEQUENCES OF INFLUENCE 7 5. RELIANCE IMPROVEMENTS
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