In multi-authored papers, it’s important that ALL authors that have made a significant contribution to the paper are listed. Those who have provided support but have not contributed to the research should be featured in an acknowledgements section. You should never include people who have not c...
• New coverage in each chapter on fraud and accounting controls, with explanation on the role of accounting • Revised and updated assignments throughout • Updated ratio (tool) analyses for each chapter • New material on International Financial Reporting Standards (IFRS) in most chapters,...
This paper focuses on the interplay between accounting standards and tax laws in the context of regulatory arbitrage by examining the development of synthetic leases especially in the USA. In a synthetic lease, the lease remains off balance sheet for financial reporting by the lessee, while deprecia...
Different countries standards will have a varying amount of detail in their guidance which shows the challenge of how much detail should be provided (Barth, 2008). I recognise that if standards are too comprehensive and cover numerous scenarios they become complicated and admit the vast amounts of...
The focal variable of the Scoreboard is the companies’ cash investment in R&D (as from international accounting standards) funded by the companies themselves, excluding those undertaken under contract for customers such as governments or other companies. In addition, data on net sales, operating ...
(by Abhishek garg & Anurag Gupta ) PAPER-II : ACCOUNTING THEORY AND CORPORATION FINANCE of Panjab University UNIT-I Evolution of Accounting, Structure of Accounting, Theory Postulates, Principles and Different Theories of Accounting, Accounting Standards (with special reference to India, USA and UK)...
and reduced energy use and utility costs to realize cost savings in both new and existing facilities. We ensure systems and equipment are designed, constructed, and operating in accordance with the owner's project requirements, and maintain compliance with codes, standards, regulations, and industry...
‘Rape mythologising’ has been found to be a reason why survivors of rape feel blamed, and might contribute to low rates of reporting or conviction. No research to date examines whether ‘rape mythologising’ occurs in the conversations of sexual health
FASB:financialaccountingstandardsboard SEC:us.securitiesandexchangecommission NYSE:newYorksecuritiesandexchange 会计目标4.Aimofaccounting theaimofaccountingistopresentthefinancialpositionofacompanyinaccordancetothe'trueandfairview'concept accountingasaimedatidentifying,measuringandcommunicatingeconmicinformationsoasuer...
Damage data and vulnerability assessment of 2134 traditional and hybrid structural units are conducted in the framework of the European Macroseismic Scale (EMS-98). The fragility functions are plotted for both structural types and EMS-98 vulnerability classes, also considering the contribution of ...