Confirming Pages 15th Edition Financial Accounting Jan R. Williams University of Tennessee Susan F. Haka Michigan State University Mark S. Bettner Bucknell University Joseph V. Carcello University of Tennessee wil28701_fm_i-xxxiii.indd i 12/3/10 4:21 PM Confirming Pages FINANCIAL ACCOUNTING Published by McGraw-Hill/Irwin‚ a business unit of The McGraw-Hill Companies‚ Inc.‚ 1221 Avenue of the Americas‚ New York‚ NY‚ 10020. Copyright © 2012‚ 2010‚ 2008‚ 2006‚ 2003
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an essay on the following topic: "Discuss cultural differences as they exist in American and Vietnamese culture and suggest some ways to overcome them." CONTENT The difference of culture impacts so much to the way to living‚ the way of thinking and the way of doing business. America and Vietnam have a big difference in culture‚ religion and business. However‚ we live in a world where it is called flat world‚ where there is no restriction between countries. It requires us to integrate in order to
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ASSIGNMENT Subject: Financial Statement Analysis Date: October 1‚ 2012 Topic: Balance Sheet MULTIPLE CHOICE 1. The balance sheet reports: a. | the assets‚ liabilities‚ gains‚ and losses for a period of time | b. | the changes in assets‚ liabilities‚ and equity for a period of time | c. | the assets‚ expenses‚ and liabilities as of a certain date | d. | the probable future benefits‚ probable future sacrifices‚ and residual interest for a period of time | e. | the financial condition
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Corporate governance is the set of principles and practices that a corporation uses to regulate the relationship between the shareholders and the professional managers hired by the board of directors. Because the financial statements are an important channel of communication between the managers and the shareholders‚ the financial statements are crucial to the process of corporate governance (Stice & Stice‚ 2006). http://www2.accaglobal.com/pdfs/international/pakistan/pm_cg.pdf
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IPSAS 17—PROPERTY‚ PLANT AND EQUIPMENT Acknowledgment This International Public Sector Accounting Standard (IPSAS) is drawn primarily from International Accounting Standard (IAS) 16 (revised 2003)‚ “Property‚ Plant and Equipment” published by the International Accounting Standards Board (IASB). Extracts from IAS 16 are reproduced in this publication of the International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC) with the permission
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Toolkit For Activity 3a HSC Number 3a Task type: Reflective Account/Personal Statement Level: 5 Pathway: Task reference: Task name: Unit 13 Unit 17 Tool kit Contents: 1) Definition of a Reflective Account and tips to help completion 2) Activity Brief 3) Activity referencing (office use) 4) Useful links from the Internet 5) Useful referencing from QCS Management System 6) Evidence sheets for your answers 7) Activity Guide 8) Referencing tips Definition of Reflective Account/Personal Statement:
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IAS 2 Inventories This version includes amendments resulting from new and amended IFRSs issued up to 31 March 2004. The section “Changes in this Edition” at the front of this volume provides the application dates of these new and amended IFRSs and also identifies those current IFRSs that are not included in this volume. International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1-42 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the
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IFRSs issued up to 31 December 2008. IAS 7 Cash Flow Statements was issued by the International Accounting Standards Committee in December 1992. It replaced IAS 7 Statement of Changes in Financial Position (issued in October 1977). In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then‚ IAS 7 and its accompanying documents have
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Fetal Alcohol Syndrome (FAS) Introduction It sounds simple: women who drink excessively while pregnant are at high risk for giving birth to children with birth defects. Therefore‚ to prevent these defects‚ women should stop drinking alcohol during all phases of pregnancy. Alternatively‚ women who drink alcohol should not become pregnant unless and until they can control their drinking. More than 20 years ago‚ when fetal alcohol syndrome (FAS) was first described in the published medical literature
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SUMMARY OF IAS 21 Objective of IAS 21 The objective of IAS 21 is to prescribe how to include foreign currency transactions and foreign operations in the financial statements of an entity and how to translate financial statements into a presentation currency. [IAS 21.1] The principal issues are which exchange rate(s) to use and how to report the effects of changes in exchange rates in the financial statements. [IAS 21.2] Key Definitions [IAS 21.8] Functional currency: the currency of the primary
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