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Accounting and Law

Prepaid Income   The Accrual Accounting System and the Tax Law

Prepaid Income The Accrual Accounting System and the Tax Law

... Prepaid Income The Accrual Accounting System and the Tax Law SMU Law Review Volume 17 | Issue 4 Article 6 1963 Prepaid Income The Accrual Accounting System and the Tax Law Scott Morris Follow this and[.] ...

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About intellectual forgery in romanian accounting law

About intellectual forgery in romanian accounting law

... of Accounting Law ...of accounting books falls to the administrator, credit officer or another person who has the duty to administrate the assets, as the ...conduct accounting in separate ...

7

Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP

Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP

... agriculture, law, as well as on practical skills, knowledge of mar- kets and the ability to accurately estimate the cus- tomer’s ...Czech accounting regulations, the fi xed assets are valued in conformity ...

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Triage in forensic accounting using Zipf's law

Triage in forensic accounting using Zipf's law

... forensic accounting, use of Benford’s law has long been acknowledged as a technique for identifying anomalous numerical ...Zipf’s law has received considerably less attention in this domain despite ...

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Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards

Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards

... national accounting are not accepted by the world capital ...customary law and were created as the world standards from the ...of accounting rules elaborated in more ...an accounting entity ...

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Forensic accounting and the law: The forensic accountant in the capacity of an expert witness

Forensic accounting and the law: The forensic accountant in the capacity of an expert witness

... A distinction is drawn by Krstic 16 between internal and external auditors’ contribution to the area of forensic accounting: “In all cases of suspected fraud which cannot be solved by forensic accountants, they ...

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The problem of accounting methods in connection to company valuation

The problem of accounting methods in connection to company valuation

... in accounting is the typical example from the Czech accounting law which documents that the formal side is still preferred to the ...the accounting rules for fi nancial leases are completely ...

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Empirical link between growth and remittance: evidence  from panel data

Empirical link between growth and remittance: evidence from panel data

... Empirical Link between Growth and Remittance Evidence from panel data Mohammad Salahuddin* School of Accounting, Economics and Finance Faculty of Economics and Law University of Southern Queensland, T[.] ...

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University Training Program for Agents of the Bureau of Drug Abuse Control

University Training Program for Agents of the Bureau of Drug Abuse Control

... including criminology and corrections, law, techniques of enforcement, narcotics and dangerous drugs, physical evidence, accounting and auditing for law enforcement, and weapons, vehicle[r] ...

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A review of the contextual factors associated with the North African business environment: descriptive historical study

A review of the contextual factors associated with the North African business environment: descriptive historical study

... This law in turn has led to establishment of a new organisation in the market named Capital Market Authority (CMA) which is interested in the regulation and supervision of the financial ...the law of ...

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Actor-Network Theory's contribution to the accounting literature: a critical appraisal

Actor-Network Theory's contribution to the accounting literature: a critical appraisal

... the accounting literature, a key consideration is whether we can assume a priori that the human drives the non-human to build society as it is today, or is it the non-human that drives and compiles society ...

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Effective Learning in Tertiary Institutions in Nigeria-It’s Impact on the Accounting Profession

Effective Learning in Tertiary Institutions in Nigeria-It’s Impact on the Accounting Profession

... in accounting, ...the accounting department. Usually, an undergraduate degree in accounting constitute of finance or sometimes accounting ...business law to widen their career ...

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Exploring the Impact of Work Life Balance on the Employee and Organisational Growth

Exploring the Impact of Work Life Balance on the Employee and Organisational Growth

... a law called public hospital unions in public hospitals in India, which makes the first mention of management by a professional ...responsibility accounting system, along with the decentralized structure, a ...

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Success of Forensic accounting over traditional auditing

Success of Forensic accounting over traditional auditing

... Forensic accounting is the practice of utilizing accounting, auditing, and investigative skills to assist in legal ...forensic accounting is an essential tool for uncovering or inquiry of financial ...

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The greek accounting system and its classification: A Brief Review

The greek accounting system and its classification: A Brief Review

... National Accounting rules written by: Deloitte Touch; Ernest &Young; Grant Thornton; KPMG; PricewaterhouseCoopers, (2000) where Greek accounting requirements based on corporate Law 2190/1920 ...

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The Effects of Independent Audit Committee on the Accounting Policy Decisions of Nigerian Firms

The Effects of Independent Audit Committee on the Accounting Policy Decisions of Nigerian Firms

... select accounting policies that reduce the tax burden, consistent with Zmijewski and Hagerman ...with accounting policy decisions (Bowen DuCharme and Shores, 1995; Jackson, Xiaotao and Cecchini, ...which ...

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Tax Accounting for Prepaid Items

Tax Accounting for Prepaid Items

... Tax Accounting for Prepaid Items SMU Law Review Volume 12 | Issue 3 Article 4 1958 Tax Accounting for Prepaid Items B J Barton Follow this and additional works at https //scholar smu edu/smulr This Co[.] ...

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A Twelve Step Program for COPAS to Strengthen Oil and Gas Accounting Protections

A Twelve Step Program for COPAS to Strengthen Oil and Gas Accounting Protections

... A Twelve Step Program for COPAS to Strengthen Oil and Gas Accounting Protections SMU Law Review Volume 49 | Issue 5 Article 3 1996 A Twelve Step Program for COPAS to Strengthen Oil and Gas Accounting[.] ...

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Understanding, predicting and influencing business students' accounting career choice

Understanding, predicting and influencing business students' accounting career choice

... professional accounting bodies have recognized their own career image problems and have been working to improve education, work and image of their ...of accounting professional bodies is now to modernize AE ...

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A Study on the Role of Audit Functions on Creative Accounting Practices

A Study on the Role of Audit Functions on Creative Accounting Practices

... of accounting scandals since the 1980s. Firms adopt accounting procedures that “minimizes unfavorable economic effects and enhance favorable ...and accounting “jugglery” designed to deceive others ...

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