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Accounting Essays

Evolution of Differences Between GAAP and IFRS in Financial Accounting

Introduction The 2018 video production “The Difference Between GAAP and IFRS” updated individuals on the differences between the Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS) (WolvesAndFinance, 2018). This evolution reflects how the environment of world trade changes, and how accounting standards must keep up with changed circumstances. Revenue Recognition In ... Read More
Pages: 3       Words: 625

Payroll Audit and Risk Assessment

Introduction California Crunch Company has requested an audit focusing on issues related to its payroll. Therefore, performing an audit to address this request, the research article provides a detailed analysis of how to adhere to the AICPA Code of Professional Conduct (AICPA, 2019). This write-up is based on the review of the income statement provided ... Read More
Pages: 4       Words: 845
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Oklahoma Natural Solution

A certified public accountant, or CPA, is a practitioner in accounting who is responsible for maintaining the integrity of accounting principles. This case study demonstrates that I oversee Oklahoma Natural Solutions’ (ONS) yearly audit, which is carried out by an auditor at an accounting company in Oklahoma. Because the accounting structure of ONS is often ... Read More
Pages: 9       Words: 2456

A Critical Evaluation of Traditional Absorption Costing and Activity-Based Costing in Business Management

The most significant disadvantage is that the system relies on one allocation base, and the product costs cannot be appropriately reflected. For instance, such high-volume products could be overcosted because the price might need to appropriately reflect the complexity of production workers or other resources. On the other hand, low-quantity products may be undervalued, leading ... Read More
Pages: 5       Words: 1132

Cybersecurity in Accounting

Cybersecurity is a common term today, especially in today’s digital world. Interestingly, there are many people with little to no idea of what cybersecurity means. Cybersecurity includes measures used to protect companies and their assets and employees against cyber threats. Today, cyber threats have become more common and sophisticated. Also, corporate networks have become more ... Read More
Pages: 4       Words: 1013

Evaluating and Assigning to Appropriate Funds

Part A: CAFR 1) Legal debt limits and debt margins Statement 34 by the Governmental Accounting Standard Board requires that the report of the CAFR contain a statistical section on legal debt restrictions and debt margins. This gives the foundation for examining whether the company or government has provided for its financial responsibility. The legal ... Read More
Pages: 6       Words: 1392

Understanding General Long-Term Liabilities in Government Finance

Financial reporting provides insights to stakeholders that can help them determine an entity’s financial health and performance. Of course, there are still differences between proprietary funds and for-profit organizations in taking on costs. However, this kind of financial reporting is very different. Gee et al. (2022) note that compared with more conventional profit-seeking ventures, operative ... Read More
Pages: 4       Words: 996

Applicability of Managerial Accounting Concepts in the Healthcare Sector

Introduction The global economy relies on healthcare, which includes medical treatment, preventive care, medications, and health technologies. Beyond hospitals and clinics, pharmaceutical companies, insurance, and regulatory organizations make the healthcare business dynamic and complex, requiring careful financial management and strategic decision-making. The industry is vital in promoting social well-being, economic progress, and innovation in modern ... Read More
Pages: 5       Words: 1349

The Impact of Management Accounting Practices: Comparative Analysis Study Between Jordan and Romania

The pressures of globalization, technology advancements, and business volumes continue to affect the frameworks applicable to decision-making in business. The Alhato (2023) paper offers a focused analysis of management accounting research and demonstrates managerial accounting usage in Middle Eastern nations. As shared by Alhato (2023), the currently available research focuses on various aspects, such as ... Read More
Pages: 3       Words: 797

Analysis of 3D Printing Inc.’s Tax-Related Indemnification Receivables and Uncertain Tax Benefits

3D Printing Inc. stands in the rapidly changing environment of corporate taxation, where it faces its complicated situation with Subsidiary J and several issues relating to receivable indemnification linked to taxes. 3D Printing’s decision to record indemnification receivables, the events that followed an IRS audit, and its vast effects on financial reporting are discussed in ... Read More
Pages: 5       Words: 1303

Exploring the Imperative of Transparency in Off-Balance Sheet Accounts: Understanding Their Impact and Importance Within Financial Reporting Practices

Introduction Allowing off-balance sheet accounting has caused much public discussion about financial transparency. As Thiemann (2014) aptly notes, this technique not only hides such assets and liabilities from view in the company’s balance sheet but helps to conceal its actual financial condition. In well-known examples such as the Enron scandal of 2001, off-balance sheet methods ... Read More
Pages: 5       Words: 1101

Professionalism in Accounting-Finance

Introduction Professionalism in the work environment is tied in with acting respectfully, ethically and having the relevant skills. It’s an expertise that has various benefits for people and organizations alike. One reason why professionalism is so significant is on the grounds that it builds trust and believability with clients, stakeholders, and partners. When somebody acts ... Read More
Pages: 7       Words: 1764

Accountability in Nonprofit Organizations

Accountability in the context of nonprofit organizations entails holding actors answerable for actions. It may stipulate how entities and individuals report to identified authorities and are held accountable for their conduct. It incorporates several components (Ebrahim, 2016). Firstly, transparency encompasses gathering information and making it accessible and available for public analysis. Secondly, justification articulates the ... Read More
Pages: 7       Words: 1893

A Comparative Analysis of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) for Employee Benefits

Executive Summary The need for improved accounting and financial reporting remains a top consideration for organizations as they pursue effective assessment of a company’s performance. Globalization is a leading cause in which business performance measurement has required the establishment of standardized protocols that would help companies realize consistency in their reporting. This would include the ... Read More
Pages: 7       Words: 1839

Critical Discussion on the Diffusion of Management Accounting Innovation

The diffusion of innovations refers to the process by which new ideas, technologies, and practices spread within a social system over time. In management accounting, diffusion relates to how novel techniques and methods disseminate amongst organizations. Management accounting innovations encompass various concepts and tools, from activity-based costing to the balanced scorecard. Understanding the drivers and ... Read More
Pages: 12       Words: 3266
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