[PDF] Top 20 International Accounting, Chapter 9 ch 09

...  How do cross-country variations in accounting measurements, disclosure practices, and auditing standards impact one’s analysis of foreign financial statements?.  How can you cope wit[r] ... Lihat dokumen lengkap

... International Federation of Accountants  Worldwide organization representing the accountancy profession  160 member organizations  120 countries  2.5 million accountants  Miss[r] ... Lihat dokumen lengkap

... Adjustments for Specific Price Changes  Objective: to measure income such that it represents an amount that could be withdrawn from the business while preserving the firm’s producti[r] ... Lihat dokumen lengkap

... Contributing Factors contin  Reporting issues when business transcends national boundaries  Consolidation of foreign accounts  Accounting for foreign currency fluctuations  Acc[r] ... Lihat dokumen lengkap

... code law accounting  Common law accounting  Oriented toward fair presentation, transparency, and full disclosure  Separation between tax and financial accounting  Accounting s[r] ... Lihat dokumen lengkap

... The Netherlands contin  Accounting regulation and enforcement  Company law – Act on Annual Financial Statements  Dutch Accounting Standards Board  Develops guidelines on generall[r] ... Lihat dokumen lengkap

... Japan  Accounting regulation and enforcement  Triangular legal system  Company Law  Administered by Ministry of Justice  Creditor and shareholder protection the fundamental pri[r] ... Lihat dokumen lengkap

... Reporting and Disclosure Practices contin  Segment disclosures  Disaggregated information about a firm’s industry and geographic operations and results  Includes disaggregated in[r] ... Lihat dokumen lengkap

... Accounting for Spot Transactions contin  A foreign exchange gain or loss is recorded whenever the exchange rate changes between the original transaction date and the settlement da[r] ... Lihat dokumen lengkap

... Assembly Line Balancing Equations Cycle time = Production time available Demand per day Minimum number of work stations  Task times Cycle time Efficiency = =  Tas[r] ... Lihat dokumen lengkap

... non-financial  Measurement issues  Inflation distortions  Cost of goods sold understated  Capital employed understated  Returns on capital doubly overstated  Spurious compariso[r] ... Lihat dokumen lengkap

... Installment Sales 155 Schedule of Allocation of Cost of Goods Sold Year Ended December 31, 2008 Realized gross profit ..... Installment Sales 157 Less: Inventories, December 31 – [r] ... Lihat dokumen lengkap

... research, we assume that firms with less earnings smoothing exhibit more earnings variability (Lang, Raedy, and Yetman, 2003; Leuz, Nanda, and Wysocki, 2003; Lang, Raedy, and Wilson, 2005). We predict that firms applying ... Lihat dokumen lengkap

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... Chapter Objectives • product objectives & strategies • managing products throughout the product life cycle • branding creating product identity... Chapter Objectives • packagin[r] ... Lihat dokumen lengkap

... Overview of Quantitative Approaches Naïve approach Moving averages Exponential smoothing Trend projection Seasonal variation Linear regression Time-series Models... [r] ... Lihat dokumen lengkap

... PowerPoint presentation to accompany Heizer/Render – Principles of Operations Management, 5e, and Operations Management, 7e © 2004 by Prentice Hall, Inc.. , Upper Saddle River, N.J.[r] ... Lihat dokumen lengkap

... Standard-Setting Organizations International Accounting Standards Board IASB Composed of four organizations— International Accounting Standards Committee Foundation IASCF Internation[r] ... Lihat dokumen lengkap

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... Assuming that the fixed costs are expected to remain at $200,000 for the coming year and the sales price per unit and variable costs per unit are also expected to remain constant, how mu[r] ... Lihat dokumen lengkap