Accountability issues

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  • Chapter 9 - Foreign currency transactions and hedging foreign exchange risk. This chapter covers accounting issues related to foreign currency transactions and foreign currency hedging activities. To provide background for subsequent discussions of the accounting issues, the chapter begins by describing foreign exchange markets. The chapter then discusses accounting for import and export transactions, followed by coverage of various hedging techniques.

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  • When I set out to write this book, my topic was stock options. Specifically, my intent was to explore the much debated issue of expensing stock options. While that remains an essential theme of this book, it is impossible to address stock options without looking at the broader picture. Put another way, stock options are the trees; executive compensation and effective corporate governance are the forest.

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  • This publication was prepared by the International Federation of Accountants (IFAC). Its mission is to serve the public interest, strengthen the worldwide accountancy profession and contribute to the development of strong international economies by establishing and promoting adherence to high quality professional standards, furthering the international convergence of such standards and speaking out on public interest issues where the profession’s expertise is most relevant.

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  • What you should not do is perform a ‘ticking’ exercise. By this we mean that you should not simply compare the question with the answer and tick off the bits of the answer against the relevant part of the question. No one ever learnt to do accounting properly that way. It is tempting to save time in so doing but, believe us, you will regret it eventually. We have deliberately had the answers printed using a different page layout to try to stop you indulging in a ‘ticking’ exercise.

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  • This revision of Principles of Accounting is based on an understanding of the nature, culture, and motivations of today’s undergraduate students and on extensive feedback from many instructors who use our book. These substantial changes meet the needs of these students, who not only face a business world increasingly complicated by ethical issues, globalization, and technology but who also have more demands on their time.

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  • In earlier book chapters, it was noted that the accounting profession uses an “all inclusive” approach to measuring income. Virtually all transactions, other than shareholder related transactions like issuing stock and paying dividends, are eventually channeled through the income statement. However, there are certain situations where the accounting rules have evolved in sophistication to provide special disclosures.

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  • Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. It is a forum for statistical and quantitative analyses of issues in finance and accounting, as well as applications of quantitative methods to problems in financial management, financial accounting and business management. The objective is to promote interaction between academic research in finance and accounting, applied research in the financial community, and the accounting profession....

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  • These accounts ultimately provide the same benefits as other investment packages—growing capital in a systematic process using professional investment managers to help people achieve their financial objectives—but they may do so with greater satisfaction.The real issue is not whether they provide benefits (they do), but how and for whom they should be employed.

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  • Early portions of this textbook dealt mostly with financial accounting. Financial accounting is concerned with reporting to external parties such as owners, analysts, and creditors. These external users rarely have access to the information that is internal to the organization, nor do they specify the exact information that will be presented. Instead, they must rely on the general reports presented by the company. Therefore, the reporting structure is well defined and standardized.

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  • "Trust, Responsibility, and Control: The Ethics of Accounting and Finance," the Tenth National Conference on Business Ethics, was held on the campus of Bentley College on October 17-18, 1994. The conference, which was sponsored by the Center for Business Ethics with the advice and assistance of members of the Bentley Department of Accountancy, covered a variety of issues that are of central importance for contemporary businesses.

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  • .ETHICAL ISSUES IN ACCOUNTING Ethical issues in the field of accounting have been previously considered in the UK only in terms of the application of codes of ethics. This unique book identifies accounting as an activity with complex ethical implications for the profession in general and for individual practitioners.

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  • Accounting Theory 6e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with the new IASB Framework and addresses the differences in reported information as a consequence of international harmonisation of accounting standards and accounting choices. Throughout this edition, new developments in accounting theory are supported with links to professional experiences, both locally and internationally.

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  • The professional practice of counseling and mental health has become overly complex and litigious. Public outcry over recent corporate and government scandals has led to a proliferation of litigation and has fueled calls for increased ethics training and accountability for management professionals. Not surprisingly, scrutiny of ethical practice has extended beyond business and government to all professional sectors, including the mental health profession.

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  • THE AWARENESS OF UNDERGRADUATE AND GRADUATE ACCOUNTING STUDENTS TO ETHICAL ISSUES IN INTERNAL AUDITING With several school characteristics over which parents may choose, understanding which schools are chosen and which administrators are rewarded requires a model of residential choice.

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  • The last quarter-century has seen increasing awareness of the interactions between human societies and the natural environment in which they thrive and upon which they depend. This awareness has been heightened by concerns about resource scarcity, environmental degradation, and global environmental issues. The combination of increased awareness of the environment and recognition of the primitive state of much of the nation’s environmental data has led to a widespread desire to supplement U.S. national economic accounts to include natural resources and environmental assets.

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  • The reporting entity concept was adopted by the accounting profession in June 1992 in an attempt to reduce the reporting requirements imposed on certain entities by the application of Accounting Standards. Under this concept, “reporting entities” are required to prepare a financial report in compliance with all Accounting Standards and Urgent Issues Group Consensus Views (referred to as general purpose financial reports (GPFRs)).

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  • Amsterdam Corporation produces medical grade isotopes. The isotopes are produced in a single continuous process and Amsterdam uses the weighted-average process costing method of accounting for production. The production process requires constant utilization of facilities and equipment, as well as direct labor by skilled technicians. As a result, direct labor and factory overhead are both deemed to be introduced uniformly throughout production.

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  • Chronic Noncommunicable Diseases While the burden of communicable diseases—especially HIV infection, tuberculosis, and malaria—still accounts for the majority of deaths in resourcepoor regions such as sub-Saharan Africa, close to 60% of all deaths worldwide in 2005 were due to chronic noncommunicable diseases (NCDs). Moreover, 80% of deaths attributable to NCDs occurred in low- and middle-income countries, where 85% of the global population lives. In 2005, 8.

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  • In earlier book chapters, it was noted that the accounting profession uses an “all inclusive” approach to measuring income. Virtually all transactions, other than shareholder related transactions like issuing stock and paying dividends, are eventually channeled through the income statement. However, there are certain situations where the accounting rules have evolved in sophistication to provide special disclosures.

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  • With extensive experience, research- based knowledge and the skills of thousands of professionals across our Global Delivery Network, Accenture has a demonstrated ability and track record of delivering measurable improvements in business performance through finance and accounting BPO. We created the market with our ground-breaking deal with BP in 1991—a contract that has been renewed multiple times—and we continue to be acknowledged as a leader by industry analysts.

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