External link to Regulatory Competition Among Accounting Standards Within and Across International Boundaries

Regulatory Competition Among Accounting Standards Within and Across International Boundaries

Financial statements that are simple and comparable to the general public may not be in the best interest of the managers. Managers like to manipulate ?nancial reports to suit their own interests. Financial reporting would be easy to just report whatever is in the cash till. Despite the fact that financial reporting would be simplistic, it is better to have complex account than a simple […]

External link to Various sources of accounting standards

Various sources of accounting standards

1. Various sources of accounting standards: The accounting standards originated from many different sources. These include: –          Agency of the Federal government (notably the Securities and Exchange Commission and Treasury Department). –          State regulatory commissions –          Public Accountants –          Quasi-public accounting standards-setting boards (the committee on Accounting procedures (CAP) –          The Accounting Principles Board (APB) –          The Financial Accounting Standards Board (FASB) –          Corporate Managements […]

External link to Accounting Standards in the United States of America

Accounting Standards in the United States of America

Accounting in the USA The following report will describe and discuss the major elements of accounting in the USA. It will show that the US Generally Accepted Accounting Principles (GAAP) are set by the Financial Accounting Standards Board (FASB), where as the International Accounting Standards (IAS) are set by the International Financial Reporting Standards (IFRS). This report will also state the similarities and differences between […]

External link to Towards the International Accounting Standards

Towards the International Accounting Standards

With increased global and cross boarder economic activities, Most companies are going international and most auditing firms are having clients in countries which are far away from home. The globalization has led to the convergences towards of international accounting standards, which will improve transparency and secure sounds financial reporting; this will be at the interests of investors and government. Convergence towards global accounting standards is […]

External link to Harmonization of Accounting Standards

Harmonization of Accounting Standards

The Enron scandal was identified as one of the most devastating scandals in the history of modern business. The effects of this single scandal spread throughout the United States and critically calls for significant changes in financial evaluation standards (‘The Enron Effect’. 2006). In the beginning, Enron was recognized as a respected modern day company established from the merger between Houston Natural Gas company and […]

External link to Complying with International Accounting Standards

Complying with International Accounting Standards

Title: Contrast and compare the method and footing upon which Nike Corporation studies on foreign currency deductions in footings of IAS 21 and all other relevant IAS IFAS ordinances. In the event if the company reports harmonizing to international criterions, discourse the deductions in relation to the criterions applied in the Home state of the corporation. Introduction Globally, there are figure of accounting criterions, most […]

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