7101AFE Financial Accounting Theory and Practice Tutorial Questions for Tutorials 1- 6: Semester 1 2015 TUTORIAL 1 - Semester 1 2015 Deegan Topic 1: Introduction to financial accounting theory QUESTION 1 – Question 1.2: If you developed a theory to explain how a person’s cultural background influences how they prepare financial statements‚ would you have developed a positive theory or a normative theory? The first of all‚ it is important to understand the mean by a ‘theory’. According to Contemporary
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voluntary activities? Although there is no consensus being reached about what perspective theories should be used to explain the Social and Environmental Accounting‚ and moreover critique voices are from the works of Marx or by the deep-green or feminist literatures (Deegan‚ 2002)‚ to some extent‚ systems-oriented theory and Positive Accounting Theory can list some hints. This essay will seek to explain the reasons why firms voluntary disclosure information by referring to Legitimacy theory‚ Stakeholder
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ICT can be broadly defined as a set of activities that facilitate‚ by electronic means‚ the capturing‚ storage‚ processing‚ transmission‚ and display of information. The term information and communication technology (ICT) is used in this context to encompass the production of both computer hardware and software as well as the means of transferring the information in digital form. It also includes low cost forms of communication such as radios. Another term commonly used to describe the changes
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II. Accounting and Auditing in the Philippines T his chapter presents an overview of Philippine accounting and auditing arrangements. It provides context for the following chapters on professional infrastructure‚ accounting and auditing standards‚ accounting and auditing training‚ and government budgeting and accounting arrangements. The chapter comprises eight sections‚ as follows: Part One: Accounting 1 – Introduction – identifies historical factors that have influenced accounting arrangements
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Arthur Andersen: Questionable Accounting Practices Arthur Andersen LLP was founded in Chicago in 1913 by Arthur Andersen and partner Clarence DeLany. After 90 years of hard work‚ this accounting firm we become known as one of the Big Five largest accounting firms in the United States. Andersen set standards for the accounting profession and advanced new initiatives on the strength of its then undeniable integrity. By the 1980s‚ standards throughout the industry fell as accountancy firms struggled
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|ACC601: Managerial Accounting | | | | | |Role and Practices in Management Accounting Today | | | |
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During my coursework I will be inventing an Ict system for Mr Robert black as he has approached me to help his new catering company ‘mobile lunches 4u’. There are a few business parks around the local area where Mr Black has decided that there are opportunities for a mobile catering business‚ selling snacks and drinks at lunchtimes to people who work at offices in the business parks. Mr Black has been running this business for about 6 months but has had trouble keeping records of his income and expenditure
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Learning Log Week -2 Lecture: In this lecture I had the understanding‚ why accounting bodies are so heavily regulated by the government. After the corporate collapse‚ accounting body lost the trust of public. Our work was not transparent and therefore‚ was no longer reliable. Regulator body such as ASIC‚ AASB‚ FRC and ASX are formed after the corporate collapse. ASIC is the corporate ‘watch dog’ who monitors FRC‚ AASB and office of AASB. Why we need regulation? Because it is human nature to
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of Information Communication Technology (ICT) in the Philippines The Philippines connected to the internet in 1994 via the Philippine Internet Foundation (PHNet)‚ the first internet service provider in the country. Penetration increased slowly until 2005‚ when Executive Order 109 was enacted calling for the expansion of telecommunication services to underserved areas‚ which in turn promoted competition in the information and communications technology (ICT) sector. Internet use further accelerated
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SAMPLE ESSAY: 1‚500 words Evaluate the impact of the Internet on practices for recruitment and selection employed by firms. (This sample essay has had paragraph numbers added to aid discussion. Essays would not normally have numbered paragraphs.) 1. The Internet has had a significant impact world-wide on recruitment practices within organisations of all sizes. In the area of selection‚ advances have been slower‚ but there are‚ nevertheless‚ some interesting on-line selection initiatives
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