Accounting Principles and Ethics A health care organization is believed to be a place where there is care‚ organization‚ consistency‚ and support; a place where patients need to feel and see the unity and harmony within the organization. Health care organizations necessitate this consistency‚ unity‚ and organization within because of its dependency on its’ patients and to provide the proper care for such a diverse group of individuals. A health care organization also needs consistency and organization
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University of Wollongong Research Online Faculty of Business - Accounting & Finance Working Papers Faculty of Business 2006 Regulation: Standardising Accounting Practice M. Gaffikin University of Wollongong‚ gaffikin@uow.edu.au Publication Details This working paper was originally published as Gaffikin‚ M‚ Regulation: Standardising Accounting Practice‚ Accounting & Finance Working Paper 06/22‚ School of Accounting & Finance‚ University of Wollongong‚ 2006. Research Online is the open access
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language of accounting. Doubtless‚ this endeavor would prove helpful for many affected. In the United States‚ the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) have worked tirelessly to create a system that works; our Generally Accepted Accounting Principles (GAAP) provide guidelines that we can trust. The International Accounting Standards Board (IASB) seeks to accomplish the same mission on a global scale through the International Financial Reporting
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CHAPTER 1 Financial Accounting and Accounting Standards ASSIGNMENT CLASSIFICATION TABLE Topics 1. 2. 3. 4. 5. Subject matter of accounting. Environment of accounting. Role of principles‚ objectives‚ standards‚ and accounting theory. Historical development of GAAP. Authoritative pronouncements and rulemaking bodies. Role of pressure groups. Ethical issues. Questions 1 2‚ 3‚ 29 4‚ 5‚ 6‚ 7 8‚ 9‚ 10‚ 11 12‚ 13‚ 14‚ 15‚ 16‚ 17‚ 18‚ 19‚ 20‚ 21‚ 22‚ 23 23‚ 24‚ 25‚ 26‚ 27‚ 28 30 Cases 4 6‚ 7 1‚ 2‚ 3‚ 5 8
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What is the IRS Oversight Board? The nine-member IRS Oversight Board was created by Congress under the IRS Restructuring and Reform Act of 1998. The Board’s responsibility is to oversee the IRS in its administration‚ management‚ conduct‚ direction‚ and supervision of the execution and application of the internal revenue laws. Why was the Board created? The Board was created to provide long-term focus and specific expertise in guiding the IRS so it may best serve the public and meet the needs of
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In 1973‚ the Financial Accounting Standards Board (FASB) was created and their mission is “to establish and improve standards of financial accounting and reporting for the guidance and education of the public‚ including issuers‚ auditors‚ and users of financial information.” (FASB.org‚ 2009a). The FASB is a private‚ not-for-profit organization whose primary purpose is to develop generally accepted accounting principles (GAAP) within the United States. The Securities and Exchange Commission (SEC)
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Accounting Assumptions‚ Principles‚ and Constraints The basic assumptions of accounting provide a foundation for recording the transactions and preparing the financial statements. There are two main assumptions of accounting: Monetary unit assumption and Economic entity assumption (Weygandt‚ J. J.‚ Kimmel‚ P. D.‚ & Kieso‚ D. E. (2008)). The monetary unit assumption requires a company to include accounting records that show transaction data. Next‚ is the Economic entity assumption. It requires
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ukessays.com http://www.ukessays.com/essays/accounting/history-of-accounting-traces-to-ancient-civilizations.php History of Accounting -Traces To Ancient Civilizations Various attempts have been made to locate the place and time of the birth of the double-entry system resulting in various scenarios. Most of these scenarios recognize the presence of some form of record keeping in most civilizations dating back to about 3000 BC. Included are the Chaldean-Babylonian‚ Assyrian and Sumerian
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Accounting for Derivatives FAS 133 (Financial Accounting Standards Board Statement No. 133‚ Accounting for Derivative Instruments and Hedging Activities) -------------------------------------------------------------------------------- Summary This Statement establishes accounting and reporting standards for derivative instruments‚ including certain derivative instruments embedded in other contracts‚ (collectively referred to as derivatives) and for hedging activities. It requires
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|Accounting Theory and Research | Copyright © 2011‚ 2009‚ 2007 by University of Phoenix. All rights reserved. Course Description This is the first core course in the Master of Science in Accounting. In this course‚ students apply accounting research tools to current accounting issues. Other topics include research of accounting questions related to inventory‚ fixed assets‚ leases‚ derivative
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