Advantages and Disadvantages of switching from U.S.GAAP to IFRS Nara Yoon Charles Center Summer 2009 Advantages and Disadvantages of switching from U.S.GAAP to IFRS 2 In today’s business, markets are demanding increasing conformity. Many countries have converted to and implemented the International Accounting Standards Board (IASB)’s accounting standards. The United States, however, still maintains its own Financial Accounting Standards Board (FASB). Both IASB and FASB have created International
Words: 3319 - Pages: 14
Green computing 1 Green computing Green computing, green IT or ICT Sustainability, refers to environmentally sustainable computing or IT. In the article Harnessing Green IT: Principles and Practices, San Murugesan defines the field of green computing as "the study and practice of designing, manufacturing, using, and disposing of computers, servers, and associated subsystems—such as monitors, printers, storage devices, and networking and communications systems — efficiently and effectively
Words: 6214 - Pages: 25
Journal of Accounting and Economics 55 (2013) 66–90 Contents lists available at SciVerse ScienceDirect Journal of Accounting and Economics journal homepage: www.elsevier.com/locate/jae Towards an understanding of the role of standard setters in standard setting$ Abigail Allen, Karthik Ramanna n Harvard Business School, USA a r t i c l e in f o abstract Article history: Received 15 September 2010 Received in revised form 24 May 2012 Accepted 25 May 2012 Available online
Words: 20500 - Pages: 82
Australian Mobile Telecommunications Association Annual Report 2013 AMTA Contacts Membership For information about AMTA or membership inquiries phone (02) 6239 6555 or see the website: www.amta.org.au MobileMuster To contact MobileMuster phone 1300 730 070 or email mobilemuster@amta.org.au. For more information about MobileMuster go to www.mobilemuster.com.au Mobile Carriers Forum To contact the Mobile Carriers Forum phone (02) 6295 8191 or see the website: www.mcf.amta.org.au
Words: 11552 - Pages: 47
Luxury Car Retailing & Trends Executive Summary A luxury car is indeed a status symbol that is a reflection of one’s personality and power in society. There is a steady increase in luxury car customers globally as there is a rise in income, wealth and urbanization. It is more of a dream come true of the rising middle class to purchase and own a luxury car. After the global financial crisis (Reyneke et al., 2012) hit the luxury auto market, it was interesting to find that the younger generation
Words: 6289 - Pages: 26
influence decisions that users make on the basis of financial information”. The materiality amount is used by the auditor in planning and performing the audit and when assessing whether the financial statements give a true and fair view. In 78% of cases, materiality has been calculated as a percentage of pre-tax profit, usually around 5%, but sometimes as high as 10%. In our view, many analysts and investors will be surprised at this relatively high level of materiality. Large variation in
Words: 14003 - Pages: 57
TAKING LEADERSHIP IN A DIGITAL ECONOMY BY TELSTRA CORPORATION LIMITED AND DELOITTE DIGITAL November 2012 deloittedigital.com.au telstra.com A NOTE FROM DAVID Consumers and businesses are rapidly embracing digital technology and this is redefining the traditional transaction model. We now have a new generation of globally connected consumers and businesses who behave very differently – and we must all adapt to these changes and take advantage of the new opportunities. By the end of the decade
Words: 8332 - Pages: 34
AMERICAN APPAREL REPORT ANALYSIS 13/12/2011 [->0] SUBMITTED BY: JOEL CHERIAN – SMBA 11081 American Apparel COMPANY PROFILE :- American
Words: 4001 - Pages: 17
Case Study Metro Bank Breaking the Mould but Breaking the Malaise? An assessment of whether Metro Bank, with its distinct model, can bring about a cultural revolution in the UK banking market Authors: Ben Robinson & Thomas Krommenacker As the first new entrant in the UK banking market for over 100 years, Metro Bank is generating plenty of headlines…. UK’s Metro Bank beats target on new accounts Metro Bank works magic on customers Does the first new British bank since the 1800s herald
Words: 8376 - Pages: 34
RELIANCE INDUSTRIES LIMITED Report on Corporate Governance Corporate Governance is based on the principles of integrity, fairness, equity, transparency, accountability and commitment to values. Good governance practices stem from the culture and mindset of the organisation. As shareholders across the globe evince keen interest in the practices and performance of companies, Corporate Governance has emerged on the centre stage. Over the years, governance processes and systems have been
Words: 17381 - Pages: 70