International Financial Reporting Standards

    Page 5 of 34 - About 332 Essays
  • Critical Discourse Analysis: The Financial Crisis

    In terms of analyzing the financial crisis, most of the researches had been done based on the traditional critical discourse analysis. Bickes, Otten and Weymann (2014) concentrate on the instances of metaphorical language in the news coverage of three international news magazines to investigate how these three media present the crisis differently. Fonseca and Ferreira (2015) adopted the Critical Discourse Analysis to explore the discursive legitimation strategies adopted by Portuguese government…

    Words: 361 - Pages: 2
  • Carp Case Study

    a) The committee on accounting procedure, CAP, that has been in operation from 1939m to1959, was a natural development of the AICPA(then known as AIA)Committee, that was in existed during 1933 to 1938. The committee was formed as a result of the financial crisis that were experienced during 1929 and the years after that. The power to issue pronouncements on matter of accounting principles and procedure was based on the grounds that AIPCA had the power to establish practices that would be…

    Words: 1910 - Pages: 8
  • Metropolitan Fire Systems Pty Ltd V Miller Company Law

    As we know, directors are appointed by shareholders to manage a business. According to the law, directors have general power of management and members cannot override the decisions of the board. Directors have great power to control business activities. The law designs a series of directors’ duties to make sure the directors manage the company responsibly basic on interests of the company. However, whether those duties are effective in legal practice is a debate. In my opinion, the duty to act…

    Words: 852 - Pages: 4
  • Sears Inc Case Study

    What is Sears’ management trying to achieve through decisions with respect to financial reporting for uncollectible accounts? Management’s objective was to find alternatives to better manage the way credit card charges were collected. The new system that was being used allowed the company to charge off customers’ accounts that neglected to make a payment within eight billing cycles. The intention of the new system was to assist the company in better managing their collection efforts giving them…

    Words: 702 - Pages: 3
  • Trg Essay

    by the system. • Tighter loan approval system is required by TRGB. • It is an expensive system. SP3: Identify factors that contribute to the problems or opportunities Answer: The points to show the factors are as given below: • Lax credit standards for loan portfolio. • Risky loan approval leads to interest income for…

    Words: 937 - Pages: 4
  • Joshi, G. 2.7 Concepts Of Financial Inclusion

    FINANCE 2.7.1 FINANCIAL INCLUSION The definition of Financial inclusion differs from individuals and enterprises according to a dichotomous division as either included or not according to Trike and Faye (2013).In addition Joshi (2008), defines financial inclusion as the process of ensuring access to appropriate financial products and services needed by all groups of people (weaker sections and low income) at an affordable cost in a fair and transparent manner. Table 2. 1. Dimensions of Financial…

    Words: 781 - Pages: 4
  • Advantages And Disadvantages Of Money Measurement

    INTRODUCTION Money measurement concept is an important concept of accounting. There are so many advantages and disadvantages are existed in this concept. In the beginning of accounting history there is a problem exist in this accounting field, which is the qualitative aspects and quantifiable units are not recorded in the books of accounting of the firms. On the other hand the adherence to the money measurement concept makes it difficult to compare the monetary values of one period to…

    Words: 1776 - Pages: 8
  • Transatlantic Trade And Investment Partnership Case Study

    and the USA have already been relatively low. However, differences in standard setting and regulation policies weaken imports and exports between the two countries. In Appendix A it can be seen that certain industry sectors face significantly higher restrictions and therefore also higher costs due to non-tariff barriers. Many of these trade barriers should be removed by generating regulatory…

    Words: 1043 - Pages: 5
  • Ias 39) (Joint Project Of The FASB And Iasb)?

    interests of the development of standards and managers. Here I will use 3 outside textbook references which relates to due process that help to support my points. Credit Losses Credit-related impairment losses of financial assets. The project involves the preparation of reports. The goal of the project is to significantly improve the financial instrument users of financial…

    Words: 873 - Pages: 4
  • The Characteristics Of Financial Accounting And Managerial Accounting

    Define financial accounting and managerial accounting. What are the characteristics of financial accounting and managerial accounting? Financial Accounting is define as the art of recording, categorizing, summarizing and reporting a business transaction in a trivial fashion and in regards to money, the summary of this transactions are in the preparation of financial statement, which includes, income statement, balance sheets and cash flow statement, that sum up and interpret the operations…

    Words: 799 - Pages: 4
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