Author: Daniel Kovaleski
Publisher:
ISBN:
Category :
Languages : en
Pages : 130
Book Description
Analysis of the Problems Involved in Reporting Earnings by Business Segments in External Reports
An Analysis of Issues Related to Financial Reporting for Segments of a Business Enterprise
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 138
Book Description
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 138
Book Description
External Reporting for Segments of a Business
Author: Morton Backer
Publisher:
ISBN:
Category : Corporation reports
Languages : en
Pages : 120
Book Description
Publisher:
ISBN:
Category : Corporation reports
Languages : en
Pages : 120
Book Description
An Analysis of Issues Related to Reporting Earnings
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 124
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 124
Book Description
Segment Reporting for Managers and Investors
Author: Alfred Rappaport
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 120
Book Description
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 120
Book Description
An Analysis of the Proprietary Costs of Segment Reporting
Author: Cristi Anne Gleason
Publisher:
ISBN:
Category :
Languages : en
Pages : 196
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 196
Book Description
Financial Reporting on Earnings Management
Author: David Onditi
Publisher: GRIN Verlag
ISBN: 3346020452
Category : Business & Economics
Languages : en
Pages : 9
Book Description
Essay from the year 2017 in the subject Business economics - Accounting and Taxes, grade: A, University of Nairobi, language: English, abstract: This paper discusses the motives behind earnings management and explains some of the methods used by firms to manage their earnings. Earnings management has been defined differently by a number of scholars. It is important to note that there is a thin line between fraud and earnings management. Hamid, Hashim and Salleh citing the works of Brown, Perols and Lounge and Erickson, Hanlon and Maydew noted the difference in the definitions that are offered by the scholars. According to Perols and Lounge organizations will engage in fraud due to the constraints on earnings management. The research found out that the firms that had engaged in earnings management will be more likely to be involved in cases of fraud. Brown and Erickson et al noted that the difference between earnings management and fraud is that earnings management is usually within the scope of the generally accepted accounting principles (GAAP) while fraud is outside of the boundaries of GAAP. Earnings management has been defined as the manipulation of the financial statements and reports by the managers so that the firms can earn extra profit. It has also been defined as the action where the management of the organizations apply their own self-assessment in the communication of the financial information and transactions to modify the financial data for two main reasons: 1) influencing contractual businesses that solely rely on the financial information or 2) providing the stakeholders with a wrong impression about the financial position of the firm.
Publisher: GRIN Verlag
ISBN: 3346020452
Category : Business & Economics
Languages : en
Pages : 9
Book Description
Essay from the year 2017 in the subject Business economics - Accounting and Taxes, grade: A, University of Nairobi, language: English, abstract: This paper discusses the motives behind earnings management and explains some of the methods used by firms to manage their earnings. Earnings management has been defined differently by a number of scholars. It is important to note that there is a thin line between fraud and earnings management. Hamid, Hashim and Salleh citing the works of Brown, Perols and Lounge and Erickson, Hanlon and Maydew noted the difference in the definitions that are offered by the scholars. According to Perols and Lounge organizations will engage in fraud due to the constraints on earnings management. The research found out that the firms that had engaged in earnings management will be more likely to be involved in cases of fraud. Brown and Erickson et al noted that the difference between earnings management and fraud is that earnings management is usually within the scope of the generally accepted accounting principles (GAAP) while fraud is outside of the boundaries of GAAP. Earnings management has been defined as the manipulation of the financial statements and reports by the managers so that the firms can earn extra profit. It has also been defined as the action where the management of the organizations apply their own self-assessment in the communication of the financial information and transactions to modify the financial data for two main reasons: 1) influencing contractual businesses that solely rely on the financial information or 2) providing the stakeholders with a wrong impression about the financial position of the firm.
ED 8 Operating Segments: Exposure draft
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 32
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 32
Book Description
Wiley CPA Examination Review 2007-2008, Problems and Solutions
Author: Patrick R. Delaney
Publisher: John Wiley & Sons
ISBN: 0471797553
Category : Business & Economics
Languages : en
Pages : 1465
Book Description
Wiley CPA Exam Review 34th Edition ? 2007-2008 Volume 1 Outlines and Study Guides * Covers all four sections of the CPA examination point by point * Stresses important topical areas to study for each part * Helps establish a self-study preparation program * Divides exam into 45 manageable study units * Provides an outline format supplemented by brief examples and illustrations * Makes material easy to read, understand, and remember * Includes timely, up-to-the-minute coverage for the computerized exam * Explains step-by-step examples of the "solutions approach" * Contains all current AICPA content requirements for all four sections of the exam Volume 2 Problems and Solutions * Offers selected problems from all four examination sections * Contains rationale for correct or incorrect multiple-choice answers * Covers the new simulation-style problems-offering more than 75 practice questions * Details a "solutions approach" to each problem * Updates unofficial answers to reflect current laws and standards * Groups multiple-choice questions into topical categories within modules for easy cross-referencing * Provides a sample examination for each of the four exam parts The computer-based CPA exam is here! Are you ready? The 34th Edition of the Wiley CPA Exam Review is revised and updated for the new computerized exam, containing AICPA sample test questions released as recently as April 2007. To help candidates prepare for the new exam format, this edition includes a substantial number of the new simulation-type questions. Passing the CPA exam on your first attempt is possible! We'd like to help. Get Even More Information Online: You'll find a wide range of aids for doing your best on the CPA exam at wiley.com/cpa, including content updates, CPA exam study and test-taking tips, and more. All Wiley CPA Exam Review products are listed on the site.
Publisher: John Wiley & Sons
ISBN: 0471797553
Category : Business & Economics
Languages : en
Pages : 1465
Book Description
Wiley CPA Exam Review 34th Edition ? 2007-2008 Volume 1 Outlines and Study Guides * Covers all four sections of the CPA examination point by point * Stresses important topical areas to study for each part * Helps establish a self-study preparation program * Divides exam into 45 manageable study units * Provides an outline format supplemented by brief examples and illustrations * Makes material easy to read, understand, and remember * Includes timely, up-to-the-minute coverage for the computerized exam * Explains step-by-step examples of the "solutions approach" * Contains all current AICPA content requirements for all four sections of the exam Volume 2 Problems and Solutions * Offers selected problems from all four examination sections * Contains rationale for correct or incorrect multiple-choice answers * Covers the new simulation-style problems-offering more than 75 practice questions * Details a "solutions approach" to each problem * Updates unofficial answers to reflect current laws and standards * Groups multiple-choice questions into topical categories within modules for easy cross-referencing * Provides a sample examination for each of the four exam parts The computer-based CPA exam is here! Are you ready? The 34th Edition of the Wiley CPA Exam Review is revised and updated for the new computerized exam, containing AICPA sample test questions released as recently as April 2007. To help candidates prepare for the new exam format, this edition includes a substantial number of the new simulation-type questions. Passing the CPA exam on your first attempt is possible! We'd like to help. Get Even More Information Online: You'll find a wide range of aids for doing your best on the CPA exam at wiley.com/cpa, including content updates, CPA exam study and test-taking tips, and more. All Wiley CPA Exam Review products are listed on the site.
Segment Reporting
Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description