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Accounting Essays

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Objectives of Standard Costing

Standard costing involves using the predetermined costs/standard costs to compare with the actual to find the difference or variance.

Importance of Maximising Shareholder Value

It can be suggested that it’s essential to maximise shareholder value rather than maximising profits alone. However maximising profit is also can be…

Revenue Recognition under US GAAP and IFRS

In accounting, revenue recognition refers to the point when one is able to record a sale in the financial statements. Years ago, the sale was made and…

Product Costing System Types: An Analysis

Product Costing is the process of studying and listing down all the expense which incurred for manufacturing and sale of a product, from acquiring raw…

Earnings Management and Accrual Accounting

There has been significant attention placed on earnings management from regulators, the financial press, and academic researchers in recent years.

Influences of Culture on Accounting Standards

The impact of culture on the social institutions like accounting cannot be underestimated. Before the increase in immigration and cross-border businesses..