The aim of this paper is to examine the impact on quality of the financial reporting before and after the adoption of International Financial Reporting Standards (IFRS). ‘The purpose of financial statements is to deliver information about the financial situation, functioning and financial flexibility of a business that is valuable to an extensive variety of stakeholders in taking important financial decisions‘(Kwame and Manesh). In order for the investors to make vital invest decisions regarding the future of their business, immense importance is placed on the standard and quality of information available to them in the accounting genre. This is ...
Disclosure Argumentative Essays Samples For Students
12 samples of this type
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Virgin Media provides services of digital cable, internet, telephone and mobile to residents in the United Kingdom. The statistics show that Virgin Media is the largest service provider in the UK. Studying the financial statements of the company, it has been noticed that the company owns property and equipment, goodwill and intangible assets which are subject to amortization. These are the most important fixed assets owned by the company. Other than these, the company holds current assets which include cash and cash equivalent, trade receivables, prepaid expenses and derivative instruments. The total assets show an increase in 2013 as ...
Abstract
Literature avails controversial arguments between long and short distance relationships. The long distance relationships harbor copious challenges even with the assistance of technology to reduce its impacts. These challenges ranging from the satisfaction and insecurities to unfaithfulness are discussed in order to arrive at a conclusion that long distance relationships fail in most contexts. Some literature argues that long distant relationships foster intimacy while other researchers describe the failures connected to such relations. The evaluation of studies reveals the reasons why the relationships fail while developing other controversial literature in order to reach a conclusion against their success. These ...
In terms of organisational behavior, there are two theories that are used to explain the actions of these organizations and their disclosure - legitimacy theory and stakeholder theory. Legitimacy theory and stakeholder theory enrich, rather than compete for, our understandings of corporate social disclosure practices. In the search for transparency and ethical business practices, both of these theories can be used to make sure that those who invest in the company, as well as the market at large, can consider an organisation to operate legitimately. In this analysis, the argument is framed through two case studies involving organizational change ...
In the South African ghetto, Soweto, people wake up to every form of discontentment resulting from the filthy environment and the condition of the surrounding. Mr. Dean Jones had visited the area during the summer break and decided to experience how life in the slums feels. In his one week time in the ghetto, all did not go well. During this short period, he had experienced nearly every form of health hazard due pollution to the dirty environment and insensitive lifestyle. With a day to the end of his tour, he fell sick and was taken to the hospital. ...
Now that technological progress has made it possible to apply medical innovations for saving human lives, there has appeared a measure of dissonance between the advocates and the adversaries of patents. Patenting means a person is granted a monopolistic or exclusive right to scientific achievement, which is purchasable for a certain financial reward that recoups the disclosure. However, patents imply zero availability of medical procedures to both patients and doctors, which places human lives in jeopardy. The point is that there is a need to protect intellectual property and the need for medical technologies to serve ethical purposes of saving human lives.
Is It Ethical to Patent Medical Procedures
Some experts ...
Introduction
Republicanism remains America’s ideology to date. USA is a democratic country whose sovereignty is exercised through two levels of governments- the federal government and the state government (Jillson 14). The nation as endeavored to regulate the influence of money in politics and election outcome through federal provisions and state legislations. However the influence of money in voting habit cannot be actively changed unless spending by candidates and political parties is regulated. Money cannot equal a vote. With inadequate public funding, parties(s) and individual candidates who cannot access other sources of funding may not reach out the voter- reducing their ...
The U.S. Patriot Act
Americans faced one of the most horrifying episodes in their history of the United States. Many individuals watched with horror as the historical landmarks collapsed simultaneously at the hands of terrorists. Who could forget the shock as the terrorist planes embraced the Twin Towers as the terrorist snuffed the lights of many innocent victims? As a result of this horror, the American Congress waited for only forty-five days before passing the USA Patriot Act in response to that fateful date of September 11, 2001. A number of delusion individuals convinced themselves that they reserved the ...
There are many negative aspects to Internet technology and the new social media like Facebook and Twitter that are not being dealt with very well in the present society and education system, particularly among young people. Social networks and the social media can be a real threat to personal privacy rights when governments and corporations obtain this information without the consent of the individual, which has been going on for quite some time with the National Security Agency (NSA) and other police and intelligence organizations because of the Patriot Act. All kinds of personal information can also be uploaded on ...
Introduction
Corporate governance in strategic management entails a framework of rules and regulations with which the management uses to enhance accountability and transparency in dealing with the company’s stakeholder relationships. Stakeholders of the company include shareholders, suppliers, employees, management, the community, and the government. Each stakeholder has its own set of rights and expectations from the day-to-day activities of the business. By observing the needs and interests of each stakeholder, one engages in Corporate Social Responsibility where not only the interests of the firm are at hand but also the societal, economic, and environmental interests.
What is CSR?
Corporate social Responsibility is a strategic ...
Believe it or not, the present world is mushrooming with information and knowledge revolution. In this era of knowledge sharing and information explosion, the role of change and transformation due to the evolution of internet in in all walks of life has revolutionized the society and life of the people. No matter what we do and where we go, there is a tangible impact of internet on every layer of life. And this is a challenge before us to adjust or customize our style of action and reaction to suit the need of the situations or circumstances. But, the domain of ...
Amongst the various sources of finance, like sale of financial instruments, or even borrowing loans from banks and other financial institutions, a very popular method is lease or lease financing, that is defined by the Leases Exposure Draft of the International Accounting Standards Board (IASB) & Financial Accounting Standards Board (FASB) as “a contract in which the right to control the use of a specified asset (the underlying asset) is conveyed to a customer, for a period of time (throughout the lease term), in exchange for some consideration (periodic rental payments), if the customer has the ability to direct the use, and receive benefit ...