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Overview of the ArticleQuestion:Discuss about the Half a Defence of Positive Accounting Research.The current assignment intends to give a detailed evaluation of the chose article, “Half a Defence of Positive Accounting Research”. The article focuses on positive accounting in the more broad sentiment an examination program that hopes to shape causal depictions of human actions in the accounting framework instead of "profit after tax" ...
Background and History of Positive Accounting TheoryQuestion:Discuss about the Accounting Theory and Current Issue Related Watt and Zimmerman.Positive accounting theory is a new approach in the field of accounting research which aims to highlight and discover the actual accounting practices. It became one of the basic financial accounting theory. Positive accounting theory attempts to translate the real accounting practices into accounting trans...
Importance of TFV ConceptQuestion:Discuss about the Accounting Theory and Contemporary Issues TFV.As of late, the idea of TFV has become the most important accounting standards in the field of bookkeeping. Besides, the idea of TFV has turned into a piece of English law and also stays rudimentary significance in IFRS (International Financial Reporting Standards) and GAAP (Generally Accepted Accounting Principles). It is crucial to bookkeeping as ...
Overview of the articleQuestion:Discuss about the Multicomponent Positive Psychology Intervention.The topic underlying this deliberation relates to the deficiencies manifested in practice that has failed the powerful vast positivist research program. The main aim of this analysis is to review critically the article “Half a Defense of Positive Accounting Research” inscribed by Paul V Dunmore to showcase the impact of insufficiencies i...
Summary of the ArticleQuestion:Discuss about the Accounting Issue ?As per the article “Half a Defence of Positive Accounting Research” written by Paul V Dunmore, positive accounting refers to those academic accounting researches that attempt to explain and predict actual accounting practices. Positive accounting contracts with normative accounting for the derivation of optimal accounting standards. The topic of the report is to expla...
About Noni B and Lovisa Holdings LimitedQuestion:Discuss about the ACCA Global, Prudence and IFRS.NONI B LIMITED is an Australian based company. This company is been rewarded as the best loved company by the ladies in the country. It is a fashion retailer company. The company was listed on the Australian Stock exchange in the year 2000. The ownership of the company have passed from multiple hands and in the year 2014 the company was sold to Alce...
DiscussionDiscuss about the Financial Accounting of Cocoa Ltd. The business structure is becoming very complex with the changing time and preferences of the customers. In order to get bets out of the human resources, business proprietor satisfies the employees by rewarding them and providing them lucrative offers. The introduction of corporate governance sought the desire and wellbeing of the employees. Business are required to keep the...
Assessment of Human BehaviorDiscuss about the Review of Quantitative Finance and Accounting. Positive accounting research is one of the most debatable topics, and this article intends to focus on the human attributes that is directly associated with the utilization of hypothesis and statistical methodologies. In relation to the implementation of the positive accounting research, this article sheds light on the theory of knowledge, and t...
Role and Responsibilities of AuditorsDiscuss about the Auditing and Assurance Services for Integrated Approach Method. The case study mentions that Impulse Pty Limited, also known as Impulse, established in the year 2005 operates as a manufacturer of entertainment systems. The case study also reflects the fact that the accounting firm King & Queen that acts as an independent accounting firm is associated to the company Impulse Pty...
Background of the application of accounting softwareDiscuss about the Enrolling and Authenticating Computing Devices. Nowadays, the manual process of summarizing, analyzing and reporting the financial data and information is become the old concept in the field of accounting (Biswas 2015). Today majority of companies of all sizes use the accounting software while recording the business transactions. Interestingly, the accounting software...
Discuss about the Accounting Concept & Practices for Financial Performances. The stakeholders often use the financial statements of various companies to compare and evaluate the financial performances and positions of the business firm. However, they often face several issues to compare the performances of the different companies on the basis of the financial statements. The main issues, which affect the evaluation processe...
Current accounting software used nowadaysDiscuss about the Antecedents and Switching Cost on Accounting. Accounting is one of the basic requirements in any business firm or organizations. The accounting helps to keep records of financial condition of the business. The accounting in business requires much time and labor in preparing the financial statements. The expertise hands are also required for the proper maintenance of financial in...
Ethical Issues Facing MarcusDiscuss about the Case Study Analysis for Accounting Theory. The present essay aims to examine and analyse the normative ethical perspectives of teleological and deontological ethics. The case study depicts the ethical dilemma faced by Marcus, a financial accountant at Sportz’s who also has a keen interest in cloths designing. The case analysis presents the right course of action that should be...
Summary of ArticleDescribe about the Accounting Theory and Issues for Accounting Scientific Research. The research article aims to provide a detailed evidence of the contribution of positive accounting theory to the field of accounting. The research paper analyses and examines the various literatures related to the positive accounting theory for developing its in-depth understanding. The main argument presented in the paper is related to ...
The Bankruptcy of Lehman BrothersDiscuss about the Process of Auditing Assurance and Services. Auditing is the process of inspecting different kinds of accounts of an organization. Many financial accounts need to be created at the time of carrying on the business operation of an organization. It is necessary to verify the viability of those accounts. The role of the auditors is to inspect those accounts of the organization by conducting...
Executive SummaryDescribe the Report for Positive & Normative Accounting Theory. The positive Accounting theory refers to the theories that help us to explain and predict the accounting practices that have been followed in by the accounting firms and companies. The positive accounting theories tend to consider the events that took place in the world and based on their interpretation, they convert the same into accounting practices. On...
Summary of the ArticleDiscuss about the Accounting Research Critique for Theory and Current Issue. The main topic of the selected article is to examine the positive approach in accounting research. This critique is aimed to review conducted research objectively and to determine the strengths and weaknesses systematically. In this research critique, the application of positive research in the accounting field is the major argument. This ...
Implication of IFRS for Local AuthoritiesDiscuss about the Accounting Theory for Implication of IFRS. Richard Murphy in his article has raised the concern on the adoption of IFRS on local authorities. The concern is regarding whether the implementation of IFRS on local authorities is right or is creating a potential weakness. The statement written by Murphy is completely right as professionals in the field of accounting believe...
Human Behavior and Scientific Research in AccountingDiscuss about the Accounting Theory for Ontology and Epistemology . The paper examines the ontology and epistemology of positive research and compared the same with positive accounting research to draw references and conclusions about the relationship between human behaviors and accounting settings in the society. The aim of the paper is to undertake a testing by the statistical and hy...
The Framework for Preparation and Presentation of Financial StatementsDescribe about the Financial Accounting for Financial Framework Assistant. 1. The Framework for Preparation and Presentation of Financial Statements assists the preparer in applying the Accounting Standards on preparation of financial statement. The Para 5, states that the different element of the financial statement is defined in the Framework. It also deals with the m...
Impacts of VW Emission ScandalDiscuss about the Accounting Theory for Scandal of Volkswagen. This report is made to cover the happening of emission scandal of Volkswagen which was disclosed by the US authorities in 2015. This incident created huge negative impact on the image and goodwill of the eminent automotive company of Germany. The incident is with the allegation of wrong engine installed in the diesel run automotives which causes g...
The Current Lease ObligationDiscuss about the New Accounting Issues for New Trends in Accounting. This paper aims to analyze the new lease obligation, and the new revenue recognition requirements with their rationale. It also looks at the role of stewardship accounting on the public institution, the significant of International Accounting Standards Board (IASB) and the reasons behind Australian adoption of IFRS o its local aut...
Metcash: Relevant Background InformationDescribe about the Advanced Auditing and Assurance for Legal Operations Environment. For the purpose of meeting to be conducted to plan the audit of Metcash group, the relevant information pertaining to the operations and legal environment has been gathered as under: It is essential for the auditor to have a thorough understanding of the operations and the environment in which the company ...
Identification of the various accounting issues facing AstralDiscuss about the Financial Accounting Reporting and Assurance. The accounting information of Astral Music can help the users of the information in arriving at superior and informed decision. The users of Astral’s accounting information include internal users (management, members of the staff and the owners) as well as the external users (creditors, tax authorities, fi...
Fundamental Principles of AccountingDescribe about the Financial Accounting for Practice of the Real World. 1. As the Accounting standard, the fundamental principle of the accounting states that the accounts should be based on the 3 principles i.e. Prudence Substance over form Materiality Wherein principle of prudence says that the provision should be made in the books of account for all possible known liabilities and losses even ...
