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Assignment Question 1-
Read the following quotation from Miller and Reading (1986, p. 64). If constituency support is necessary before particular accounting approaches become embodied in accounting standards, does this have implications for the ‘neutrality' and ‘representational faithfulness' (qualitative characteristics that exist in various conceptual framework projects around the world) of reports generated in accordance with accounting standards?
"The mere discovery of a problem is not sufficient to assure that the Financial Accounting Standards Board will undertake its solution ... There must be a suitably high likelihood that the Board can resolve the issues in a manner that will be acceptable to the constituency-without some prior sense of the likelihood that the Board members will be able to reach a consensus, it is generally not advisable to undertake a formal project".
Assignment Question 2-
As Watts and Zimmerman (1986, p. 7) state, Positive Accounting Theory ‘is concerned with explaining [accounting] practice. It is designed to explain and predict which firms will and which firms will not use a particular accounting method ... but it says nothing as to which method a firm should use'. Do you think that this represents an ‘abrogation' of the academics' duty to serve the community that supports them?
Compute the following for Able Control Company: The fixed overhead spending variance for October, The production-volume variance for October and The variable overhead spending variance for October.
what is noncontrolling interest? Where should a noncontrolling interest appear on a consolidated balance sheet? What disclosure is required
Compute the equivalent units of production for direct materials and conversion costs for September using the FIFO costing method and Determine the ending balances.
aubrey inc. issued 6.8 million of 9-year 9 percent convertible bonds on june 1 2011 at 98 plus accrued interest. the
With reference to the Contracts Act 1950 and relevant cases, discuss the circumstances and elements of misrepresentations which cause a contract to be voidable.
Purpose all the journal entries for the above transactions for 1 st July 2010 to 30 June 2011.
A company collected $100,000 cash from a customer who both received and was billed for the goods last quarter. Which of the following items would be increased by this cash collection transaction?
No other changes to stockholders equity occurred during the year Determine the dollar amount of dividends declared by the company during the year.
Analyzing the statement based on trend analysis - The purpose of this assignment is to compute a trend analysis and interpret the results.
Prime Minister Robert Walpole's policy in dealing with the American colonies. He was primarily concerned with British affairs & believed that unrestricted trade in the colonies would be more profitable for England than would taxation of the colonies.
Evaluate the total overhead applied to production during May. Determine the cost of the ending work in process inventory. Evaluate the cost of jobs completed during May. Calculate the cost of goods sold for the year ended May 31.
Examine the economic effect of restatement of the financial statements on investors, employees, customers, and creditors.
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