Statement Four Revenue recognition issues top the list of reasons for financial reporting restatements and one of the methods for creative accounting practices. Table of Contents Table of Contents 1 Introduction 3 Literature Review 4 Revenue recognition 4 Sale of goods 4 Rendering of services 5 Interest‚ royalties‚ and dividends 5 Creative Accounting 5 To meet internal targets 6 Meet external expectations. 6 Provide income smoothing. 6 Taxation 6 Change in management
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Reported Airline Ancillary Revenue Surged to $27.1 Billion in 2012—Up 19.6% in One Year Analysis from IdeaWorksCompany‚ sponsored by CarTrawler‚ adds Air France/KLM‚ Korean Air‚ and Virgin Atlantic to the list of top ancillary revenue carriers for 2012. Dublin‚ Ireland & Shorewood‚ Wisconsin‚ USA‚ 05 June 2013: IdeaWorksCompany‚ the foremost consultancy in the area of airline ancillary revenues‚ and CarTrawler‚ the leading provider of online car rental distribution systems‚ today announce the
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| | There are various laws and policies that govern the proper land allocation here in the Philippines. One of these is BP 220 or the act authorizing the Ministry of Human Settlements to establish and promulgate different levels of standards and technical requirements for economic and socialized housing projects in urban and rural areas from those provided under presidential decrees numbered nine hundred fifty-seven‚ twelve hundred sixteen‚ twelve hundred ninety-six and eleven hundred eighty-five
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Formulas (to differential equations) Math. A3‚ Midterm Test I. sin2 x + cos2 x = 1 sin(x ± y) = sin x cos y ± cos x sin y tan(x ± y) = tan x±tan y 1∓tan x·tan y differentiation rules: (cu) = cu ′ ′ ′ ′ ′ (c is constant) cos(x ± y) = cos x cos y ∓ sin x sin y (u + v) = u + v (uv)′ = u′ v + uv ′ ′ ′ u ′ = u v−uv v v2 df dg d dx f (g(x)) = dg dx sin 2x = 2 sin x cos x tan 2x = sin x = 2 cos 2x = cos2 x − sin2 x 2 tan x 1−tan2 x 1−cos 2x ‚ 2 integration rules: cos x = 2
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IKEA in Nigeria Nasser Mardini Virginia International University Global Sourcing and Logistics - MBA 628 September 15‚ 2012 Dr. Stephen Onu Company history IKEA was founded in 1943by Ingvar Kamprad aged 17 in a small farming village in Sweden. The name IKEA was formed from the founder’s initials I.K. plus the first letters of Elmtaryd and Agunnaryd‚ the farm and village where Kamprad grew up. Originally IKEA sold everything from pens and wallets to picture frame‚ watched and even ladies
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CAN NIGERIA ’S NASCENT DEMOCRACY SURVIVE? BY Emmanuel 0. Ojo (Ph.D) Department of Political Science University of Ilorin‚ Nigeria P. F. Adebayo (Ph.D) Lebanese Emigration Research Center‚ Notre Dame University‚ Lebanon ABSTRACT By May 2009‚ Nigeria ’s nascent democracy should have been a decade. Thus‚ the thrust of this paper is an in depth analysis of the possibility of sustaining democratic values beyond any sudden reversal. The. paper however‚ takes a cursory look at the daunting challenges
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Overhead Allocation [pic] Overhead Allocation Overview In many businesses‚ the cost of overhead is substantially greater than direct costs‚ so the cost accountant must expend considerable attention on the proper method of allocating overhead to inventory. There are two types of overhead‚ which are administrative overhead and manufacturing overhead. Administrative overhead includes those costs not involved in the development or production of goods or services‚ such as the costs of front office
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If you’ve ever laced your fingers together‚ turned your palms away from you and bent your fingers back‚ you know what knuckle popping sounds like. Joints produce that CRACK when bubbles burst in the fluid surrounding the joint. Joints are the meeting points of two separate bones‚ held together and in place by connective tissues and ligaments. All of the joints in our bodies are surrounded by synovial fluid‚ a thick‚ clear liquid. When you stretch or bend your finger to pop the knuckle‚ you’re causing
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The Federal Republic of Nigeria‚ is a federal constitutional republic comprising 36 states and its Federal Capital Territory‚ Abuja. The country is located in West Africa. The name Nigeria was taken from the Niger River running through the country. Nigeria is roughly split half and half between Muslims in the North and Christians in the South; a very small minority practice traditional religion. The people of Nigeria have an extensive history. Archaeological evidence shows that human habitation
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