Accounting rules

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  • (BQ) Part 2 book "Enterprise resource planning - Implementation and management accounting change in a transitional country" has contents: ERP vs. custom software and the operation of the dialectic of control, summary and conclusions, ERP vs. Custom software and change (transformation) and stability (continuity) in management accounting rules and routines.

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  • Accounting & Financial Statement Analysis. Accounting is used by a variety of organizations, from the federal government to nonprofit organizations to small businesses to corporations. We will be discussing accounting rules as they pertain to publicly traded companies.

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  • The accounting department is a cost center. It does not directly generate revenues, but rather provides a fixed set of services to the rest of a company, and is asked to do so at the lowest possible cost. Consequently, the accounting staff is called upon to process transactions, write reports, create new processes or investigate old ones—while doing so as an ever-shrinking proportion of total expenses.

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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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  • This book is based on a series of papers and other material that the author (occasionally in co-authorship with others – see Acknowledgements) has written during the last decade or more. Several of these papers were from the very outset intended to be integrated in this book, but no chapter is identical to any previously published material. Other chapters are new and exclusive to this book.

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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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  • administrative expenses, being treated as period costs. ABSORPTION VARIANCE is the variance from budgeted absorption costing of manufactured product. See also ABSORPTION COSTING. ACAT (Accreditation Council for Accountancy and Taxation) is a national organization established in 1973 as a non-profit independent testing, accrediting and monitoring organization. The Council seeks to identify professionals in independent practice who specialize in providing financial, accounting and taxation services to individuals and small to mid-size businesses.

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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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  • The increasing globalisation of financial markets led companies in many countries to apply from 2005 the IFRS principles. The main goal of IFRS is to safeguard investors by achieving uniformity and transparency in the accounting principles. One of the most challenging aspects of the IFRS rules is the accounting treatment of derivatives, a challenge that has strengthened the relationship between risk management and accounting.

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  • In response to various pressures, businesses have begun to report externally on their environmental policy and performance. The significance of such external reporting depends on the extent of changes in management culture and systems and on how new measures influence management decisions. The 'greening of accountancy' involves a reappraisal of how to identify and measure the relevant costs of processes and products (such as 'Total Cost Assessment') and a redesign of incentive mechanisms.

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  • They exhibit the profile characteristic of being credit constrained with spending out of current income, while simultaneously choosing a “flat” profile for credit card spending over the pay period. This behavior suggests of the use of a mental account rule, and thus provides some indication that households in our sample are sophisticated, and able to use internal commitments to limit overspending. In summary, the two main stylized facts generated by this paper are difficult to explain in the standard economic framework.

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  • Non-pro rata earning approaches are generally more complex and involve more estimation than pro rata approaches. As such, the accounting rules may allow the more simplistic pro rata methods to be used where the impact is not material to the financial statements. Earning of deposits, other adjustments There may be multiple possible approaches for earning items such as deposits, interim audits 11 and other such premium components.

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  • This analysis takes as given that improved information and accounting methods are costly. While costs will vary across different types of improved information -- and are by no means always easy to measure -- they are conceptually straightforward to define. Information's costs include the labor and capital costs necessary to acquire, apply, and verify new information. The costs may be associated with a diverse set of activities, including technical R&D, financial analysis, process engineering studies, software development, inventory controls, and supplier surveys.

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  • Despite attempts to secure harrnonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which give rise to compliance costs for multinational companies. Firstly, this paper considers the relevance of international accounting harmonisation for European business. It then proceeds to examine accounting regulation in three countries: Spain, Sweden and Austria, highlighting the key regulatory issues of the 'true and fair' view requirement and the link between taxation and accounting.

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  • On the other hand a model with dynamically inconsistent (quasi-hyperbolic) time preference can explain the decline, for reasonable short-term and long-term discount rates. We also investigate whether households in our sample appear to make an effort at self-control, using a strategy emphasized in the literature: a mental accounting rule that limits borrowing during the pay period and thus puts a cap on overspending. We find that households who are able to borrow, in the sense that they own a credit card, nevertheless exhibit the spending profile characteristic of credit constraints.

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  • Guidance is not provided on how to “import” international standards into national legislative and regulatory systems, on the design and operation of appropriate regulatory frameworks, or on the interfaces with other regulatory instruments and institutions (such as those for banking and securities regulation) which could contribute to the monitoring and enforcement of international standards.

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  • The Seventh Directive complements these harmonization efforts with requirements on when and how firms must prepare consolidated financial accounts. Both directives effectively prescribe a common set of accounting rules for both consolidated and unconsolidated (or parent-only) financial statements. The directives had to be transformed into national laws by the member states during the late 1980s and early 1990s. As a result, accounting standards across EU member states are fairly similar, though not necessarily equal in every respect.

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  • The purpose of environmental-economic accounting is to supplement the conventional national accounts (UN SNA 2008) with tables which inform policymakers of environmental and natural resource availability, use, depletion and degradation.

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  • Public corporations in East Asia typically have low levels of transparency and disclosure quality. Some commentators and policy advisors believe that a closer adherence to international disclosure rules and the adoption of international accounting standards are essential for improving corporate transparency in the region (World Bank, 1998). Despite efforts to impose stricter reporting rules and standards, the general perception is that corporate transparency has been declining (Asian Wall Street Journal, November 24, 1999).

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  • The provisions for embedded derivatives in IAS 39 apply to derivatives embedded in insurance contracts or financial instruments with discretionary participation features, within the scope of IFRS 4. However, if the embedded derivative is itself an insurance contract or a financial instrument with a discretionary participation feature within the scope of IFRS 4, it need not be separated and measured in terms of IAS 39.

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