"Fair value accounting understanding the issues raised by the credit crunch" Essays and Research Papers

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    accounting

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    SHANGRI-LA You are partner in charge of the audit of Shangri‑La‚ Inc.  The company is a real estate developer‚ specializing in luxury vacation areas.  The company’s operations have been profitable‚ although not spectacular.  Most of the development property is pledged as collateral for bank loans; there is a reasonable stockholders’ equity of about $10‚000‚000. Shangri‑La has a substantial

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    The Challenges of Fair Trade Historically‚ coffee cultivation had brought a positive influence in developing countries to alleviate rural poverty. Paige (1997) and Williams (1994) also claimed that coffee cultivation had enabled households to develop their land holdings in sustainable‚ high return activity‚ and gainfully employ their family labor (as cited in Barham‚ Gitter‚ Lewis & Weber‚ 2011‚ p. 116). However‚ the global coffee market has fallen into crisis in recent years. A research conducted

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    Growth of Micro Credit

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    GROWTH OF MICRO-CREDIT IN INDIA: AN EVALUATION (90th Conference volume of Indian Economic Association 2007  Dr. Md. Tarique * & Ranjan Kumar Thakur † The success of Grameen Bank in Bangladesh has established the fact and several literatures in this regard also acknowledge the fact that poor are bankable in terms of capacity to save and repay the loans provided the same are collected at the doorstep in small amount at frequent intervals. This is the basic principle of micro-finance‚ which

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    Accounting

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    $3‚000‚000. On that date‚ Selina’s shareholders’ equity consisted of retained earnings of $2‚000‚000 and ordinary shares of $1‚000‚000. Selina’s identifiable assets and liabilities had fair values that were equal to their carrying values on January 1‚ 20X2‚ except for the following:   | Fair value | Carrying value | Inventory  | $250‚000 | $350‚000 | The statements of financial position of Haika Inc. and Selina Co. on December 31‚ 20X6‚ were as follows: Statements of Financial Position at December

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    Measurement in Accounting

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    is crucial in accounting. Measurement is vital to accountants for recording‚ summarising‚ reporting financial transactions and preparing financial statements that should indicate the true position of an entity. However‚ accounting measurement issues are seen to be problematic as many measurements are derived. According to Mary E. Barth (2007)‚ an analysis regarding the latest activities of the International Accounting Standard Board (IASB) have revealed that the use of fair value as a measurement

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    Science Fair

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    Abstract I wanted to find out: If you could smell instead of tasting actual food. I read about: People smelling food and they could actually taste it. I (did): I had people smell food and they could actually taste the food like they were eating it. I found out: You can smell instead of tasting the actual food. Next time I will: Try to find if you can taste instead of smelling switch it around try new things. Title Topic: Investigate the influence of smell on taste. What is your control

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    Book Fair

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    Carbon Monoxide Carbon Monoxide (CO) Carbon monoxide is a colorless‚ odorless‚ tasteless and toxic gas produced as a by-product of combustion. Any fuel burning appliance‚ vehicle‚ tool or other device has the potential to produce dangerous levels of carbon monoxide gas. Examples of carbon monoxide producing devices commonly in use around the home include: • Fuel fired furnaces (non-electric) • Gas water heaters • Fireplaces and woodstoves • Gas stoves • Gas dryers • Charcoal grills

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    History Fair

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    Yesenia Telleria Period 7 01/06/2014 The Children’s Bureau The term "labor" evokes many topics: workforce‚ wages‚ health plans‚ benefits‚ jobs‚ work hours‚ youth‚ etc. My main focus of this project is the youth. The Children’s Bureau was transferred into the Department of Labor in 1913. The Children’s Bureau began life in a time when child labor was typical and usual. One of its initial missions was to work to relieve the agony and hardships of children caused by shameless child labor. I chose

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    Accounting

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    Merchandise inventory is generally valued at the price for which the goods can be sold. reported under the classification of Property‚ Plant‚ and Equipment on the balance sheet. reported as a current asset on the balance sheet. often reported as a miscellaneous expense on the income statement. Items waiting to be used in production are considered to be finished goods. merchandise inventory. raw materials. work in progress. In a manufacturing business‚ inventory that is ready for sale is called store

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    on strike because they want the wage to be raised to fifteen dollars an hour. The wage should not be raised to the insane fifteen an hour. It should not be raised because unemployment rates will skyrocket‚ prices at stores where minimum wage workers work will go up‚ and because their jobs do not deserve fifteen dollars an hour. So why raise the wage? Is a minimum wage job worth fifteen an hour? Fast food workers at McDonald’s want their wage to be raised to fifteen dollars an hour. The workers go

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