To: From: Date: Subject: GSBA 502‚ Communication for Leaders Professor Greg Patton‚ Ph.D. August 05‚ 2013 Customized Growth Plan Project Guidelines – Due Thursday‚ November 14th The broad objective of this assignment is to review and assess your communication skills‚ identify gaps that could slow or derail your future success and create a focused development strategy for you to enhance your targeted communication skills. Each of the communication sessions in the course have been designed
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is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in‚ which requires a cleanup of land already contaminated‚ will possibly be enacted shortly after the year-end. Issues: Should Energy recognize a provision‚ (i) in reporting under IFRSs‚ and (ii) in accordance with U.S. GAAP? Analysis: (i) Under IFRSs‚ Energy should recognize a provision for the cleanup costs in its 20x1. IAS
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Tax Law and Accounting Sue Abraham University of Phoenix Tax Law and Accounting The word "tax" did not become a household name until the late 1800 ’s when congress created the nation ’s first income tax law. Prior to this law the government used tariff ’s and imported goods to help support the economy. However‚ in order to bring in more revenue to help cover the costs of the civil war the government had to make necessary reforms and re-establish tax law. The Revenue Act of 1862 (July 1‚
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au/admin/file/content105/c9/AASB101_09-07_COMPsep11_07-12.pdf Deloitte (2013). IAS 1 – Presentation of Financial Statements. Retrieved from: http://www.iasplus.com/en/standards/standard5 FASB Staff Document (2012). Revenue Recognition – Potential Changes to U.S GAAP. Retrieved from: http://www.fasb.org/cs/BlobServer?blobkey=id&blobwhere=1175823816301&blobheader=application%2Fpdf&blobcol=urldata&blobtable=MungoBlobs FASB (2013). Going Concern. Retrieved from: http://www.fasb.org/cs/ContentServer
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This work comprises ACC 201 Week 3 Assignment GAAP Ethics Business - Accounting Read ATC 6-5 of Chapter 6 and answer part a. Additionally‚ given what you have learned about financial accounting so far‚ think of as many ways that you could “adjust” the financial records to make your company look better yet still follow GAAP and ethical guidelines. (Hint: think of the choices that can be used in the various accounting methods you have learned: i.e.‚ inventory valuation methods.) When
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Some of the decisions made will be in accordance to the organizations financial objectives but‚ normally it is in accordance to the generally accepted accounting principles. GAAP Generally accepted accounting principles or the GAAP are considered to be the main structure for the guidelines of financial accounting. The GAAP also can be considered to be the authority for all the accounting standards. These accounting standards include standards such as‚ the rules and regulations that the organizations
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as generally accepted accounting principles‚ or GAAP‚ for public and private companies. Rather‚ Apple is choosing to make customers pay so that it receives a particular accounting treatment it considers most favorable to it‚ they say. "GAAP doesn’t require you to charge squat‚" says Lynn Turner‚ managing director of research at Glass Lewis &Co. and a former chief accountant of the Securities and Exchange Commission. "You charge whatever you want. GAAP doesn’t even remotely address whether or not you
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matching as deferred costs are now expensed when incurred. It also better reflects the costs of employees as stock option compensation is now expensed. Question 2: Summarize the differences between Fiat’s key accounting methods under Italian GAAP and those under IFRS. What characterizes the differences between two sets of methods? From the perspective of
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Accounting and GAAP recognition of revenue under SAB 101 and SAB 104 for supermarket customer loyalty cards and points issued on airlines frequent flyer programs. Customer loyalty programs and rewards programs are structured marketing efforts that reward customers who are loyal and regularly buy products and services from the same company. Customer loyalty programs and rewards programs are used to incentivize customers‚ build customers’ allegiance to the company’s brand and increase sales of the
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GAAP / IFRS Fiat Group’s first-time adoption of IFRS Differences Between Key Accounting Methods Under Italian GAAP And IFRS What characterizes the differences between the two sets of methods? - Substance over form Example: Recognition of revenue - Less flexibility Example: Recognition of R&D cost - More transparent Main factors that affect management’s reporting incentives and strategy in fiscal year 2005 - Research & Development: Because Fiat main operations are based on the manufacturing
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