The Regulation of Financial Reporting Contents Part 1 Financial Statement Analysis of JD Wetherspoon plc Executive summary.............................................................................4 1.1 Company profile................................................................................4 1.2 History and development...................................................................4 Introduction....................................
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Ethical codes determine a person’s outlook on right and wrong. It influences their interactions with people (Williams‚ 2011). Personal ethics and professional ethics may differ each influences the other‚ and sway the workplace environment (Williams‚ 2011). Companies want their corporate traditions to have a sense of ethical responsibility (Williams‚ 2011). Frequently‚ professional ethics covers the same principles of personal ethics‚ for example honesty‚ and fairness (Williams‚ 2011). These
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Reporting Practices and Ethics There are four elements of financial management in health care finance. Also there are generally accepted accounting principles and general financial ethical standards that health care professionals should be aware of. Some examples from two different articles reflect ethical standards of conduct and financial reporting practices and there is some significance to these examples. According to (Baker‚ 2011)‚ “The four recognized elements of financial management include
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What is financial reporting? The traditional function of financial reporting was to provide business owners with information about the companies that they owned and operated. Once the delegation of managerial responsibilities to hired personnel became a common practice‚ financial reporting began to focus on stewardship—that is‚ on the managers’ accountability to the owners. Its purpose then was to document how effectively the owners’ assets were managed‚ in terms of both capital preservation and
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Ethical conduct on the part of a business is essential to its long-term survival. Ethical conduct is involved in the whole level of a business from one person to the whole industry. Ethical behavior is significant for long-term operations of business entities. Therefore‚ ethical conduct is beneficial to the consolidation of the business reputation‚ the sound development of management system and attraction of honest employees. Business reputation is built on the basis of trust‚ and the trust
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Ethical Standards for School Counselors ASCA’s Ethical Standards for School Counselors were adopted by the ASCA Delegate Assembly‚ March 19‚1984‚ revised March 27‚ 1992‚ June 25‚ 1998‚ and June 26‚ 2004. Preamble The American School Counselor Association (ASCA) is a professional organization whose members are certified/licensed in school counseling with unique qualifications and skills to address the academic‚ personal/social and career development needs of all students. Professional school counselors
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The law greatly reflects moral and ethical standards in relation to the use of juries as juries ensure an accused is judged by their peers and members of the community‚ however‚ the selection process in a jury can also result in a jury which does not fully reflect community standards. Under the Jury Act 1977 (NSW)‚ any Australian citizen may be called to serve on a jury‚ and citizens are randomly selected from the electoral roll. This means that the jury is essentially a representation of the community
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Example 2.1 Recognition of an asset Entity X enters into a legal arrangement to act as trustee for entity Y by holding listed shares on entity Y’s behalf. Entity Y makes all investment decisions and entity X will act according to entity Y’s instructions. Entity X will earn a trustee fee for holding the shares. Any dividends or profit/(loss) from the investments belong to entity Y. Elements of financial statementsThe elements of financial statements 53 Entity X should not recognise the listed shares
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Health Care Reporting Practices and Ethics Carrie "Shellie" Cobbs Health Care Financial Accounting HCS 405 Robert Hammer October 27‚ 2013 Health Care Reporting Practices and Ethics Financial management in health care is a major role for an organization. The success of an organization depends on the financial reporting practices and the ethical standards incorporated by the institution. Understanding the four elements of financial planning‚ generally accepted accounting practices (GAAP)‚ and how
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Paper Part 1 Total assets at the end of its most recent annual reporting period? Why is this important? According to Sirius XM Radio Annual Sec Filing Form 10-K for The Year 2011 (2012)‚ the total assets for the company had at the end of calendar year 2011 is $7‚495‚996. This number is equal to the total liabilities and stockholders’ equity and a 1.5% increase from the previous year. Total assets at the end of the previous annual reporting period? Total assets for the previous year were $7‚383‚086
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