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  • International Accounting Standards Board
    735 words
    "The role and history of the International Accounting Standards Board, including an examination of the Board's evolution and stance on ethics issues". The International Accounting Standards Board, (IASB), began life as the International Accounting Standards Committee (IASC) in the 1973. The IASC was created in June 1973 as a result of an agreement by the accountancy bodies of Australia, Canada, France, Germany, Japan, Mexico, the Netherlands, the United Kingdom and Ireland and the United States....
  • Internationalization Of Accounting Standards For Consolidation Japan
    2,188 words
    Internationalization of Accounting Standards for Consolidation - Japan: A CaseStudyThe purpose of this paper will be to examine problems with internationalization of accounting standards for consolidations on methods from an international perspective - specifically, in the US and Japan. This is an especially timely topic as standardization of financial markets is a prerequisite to international free trade. Given the trends toward greater globalization, the motivations of companies for seeking a ...
  • Process Of Setting International Accounting Standards
    3,394 words
    I should be guilty of dissembling if I were not to refer to the economic difficulties which have affected Japan recently along with several other countries. I assume that these difficulties have come as a shock to people in Japan because of their contrast with the prolonged period of economic success which preceded them. But they show, as history has shown so often, that the enjoyment of steady uninterrupted growth, over the very long term, is beyond the capacity of nations. Every country, no ma...
  • Financial Reports As The Total Expense
    1,160 words
    Corporations Law Short Anwersa) Any entity which is considered a reporting entity is required to prepare a report in accordance with the requirements of the Corporations Law. Briefly explain why you agree or disagree with the above statement. A reporting entity is defined as an entity for which there are users who rely on the financial statements, generated from its financial information, as their major source of financial information. These financial statements are used in the decision making p...
  • International Financial Reporting Standards
    277 words
    To help you imagine what your company's accounts might look like under International Financial Reporting Standards, we have published fictitious financial statements for various types of entities to illustrate the disclosure and presentation requirements. In May 2002 the International Accounting Standards Board (IASB) published a revised Preface to International Financial Reporting Standards which defines IFRS to include standards and interpretations approved by the IASB as well as International...
  • My Position Premium Account Manager My Role
    1,096 words
    BAO 3316 The Practicing Accountant & Technology First Assignment - Semester 2/2003 BAO 3316 The Practising Accountant & Technology Background For the last 6 years, I have been employed within the WorkCover Division of a claims management company, that being Wyatt Gallagher Bassett Workers Compensation P / L (WGB). To understand my current role, some background information regarding the WorkCover industry in Victoria needs to be provided. In Victoria, the State Government controls the WorkCover s...
  • Standard Of Financial Accounting
    654 words
    This paper will inform you on the history of Accounting, from the beginning to the present. Even how the idea of Accounting came into existence and how it's changed throughout time to become one of today's mainstream jobs for the workplace. Accounting is one of the oldest professions that there is. In fact, since prehistoric times families had to account for food and clothing. The first record of currency began with tokens in shapes to symbolize certain commodities such as grain, and other items...
  • Goodwill And Intangible Assets For Impairment
    594 words
    The Australian Accounting Standards Board (AASB) is currently deliberating over the recent US accounting standards requiring that internally generated intangible assets and goodwill be valued and placed on the Balance Sheet. This will require the Valuation of Patents, Trademarks, Customer Lists, R&D (Commercialisation phase) and any other Intangible Asset deemed separable or legal / contractual in nature. Goodwill will no longer be a mortised, but valued and tested for impairment annually. In co...
  • Intangible Assets Ias 38
    1,381 words
    IASB WEBSITE ACCESSED ON 24/10/2003 12 PM S 38: Intangible Assets IAS 38, Intangible Assets, was approved by the IASC Board in July 1998 and became operative for annual financial statements covering periods beginning on or after 1 July 1999. IAS 38 supersedes: . IAS 4, Depreciation Accounting, with respect to the amortisation (depreciation) of intangible assets; and. IAS 9, Research and Development Costs. In 1998, IAS 39: Financial Instruments: Recognition and Measurement, amended a paragraph of...
  • Speech Accounting Systems
    280 words
    Today's accounting in China is strikingly different from 30 years ago. In western countries, there appeared to have been relatively little interest in the accounting system used in China before the 1970's (Zhou 1988). The language barrier and differences in culture may have contributed to... seems bound to experience setbacks. The history of the changing wealth of nations is the subject for a different speech by a different speaker. But accounting has a part to play, an important part, because o...
  • Peoples Republic Of China's Accounting Standards
    649 words
    Sin opec, or China Petrochemical Corporation, is the major shareholder of four chemical subsidiaries including Julian Chemical Industrial Company, Yizlang Chemical Fibre Company, Ti ayin Bahai Chemical Company and Shanghai Petrochemical Company. Shanghai is one of the largest petrochemical companies in China, which produces four divisions of products containing 66 different types of products. The divisions are petroleum products, intermediate petrochemicals, synthetic resins and plastic products...
  • Thorough Due Process Aasb 1024 Consolidated Accounts
    1,576 words
    The Corporations Law Accounting Synopsis The Corporations Law which came into effect in January 1991, has made substantial changes to the way business is conducted in Australia. Previously some illegal practices are now legal, and some legal practices are now deemed to be illegal. Under the Corporations Law finical statements have to be made out in accordance to the various accounting standards. AASB 1024 and AASB 1013 are two such standards. Both these standards have been through a reform proce...
  • Accounting Treatment For Capital Instruments
    2,277 words
    Argument Against The Case An Accounting Standard Argument Against The Case An Accounting Standard To Regulate The Way In Which Complex Financial Instruments Are Reported In The Financial Statements Of Quoted Companies. INTRODUCTION: In this essay, I would like to start with a brief explanation about the accounting regulation and standards set for various treatments consists of gaps where the rules are vague or even incomplete. Then, I would like to give a brief introduction about the development...

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